Ajuntament de Barcelona Presidency and Economics Department Directorate of Budget and Fiscal Policy Directorate of Cost Management and Assessment Services Cost Report 2014 Culture Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CONTENT PRESENTATION 2 DESCRIPTION OF A MODEL ABC COST 4 CORPORATION DATA 9 PROCESS DATA 18 COSTS AND PERFORMANCE OF THE SERVICES 19 MANDATORY AND NON MANDATORY SERVICES 25 COSTS BY NATURE 28 FINANCING 30 INDICATORS 33 DISTRIBUTION OF THE COUNCIL'S INDIRECT COSTS 35 DISTRIBUTION COSTS OF RESOURCES 36 DISTRIBUTION COSTS OF HUMAN RESOURCES 37 DISTRIBUTION COSTS OF ECONOMY 38 DISTRIBUTION OF FINANCIAL EXPENDITURE 39 DISTRIBUTION OF THE AREAS' INDIRECT COSTS 40 DISTRIBUTION OF COST CENTRES IN THE ACTIVITIES 41 TRACEABILITY OF THE TASKS' COSTS 43 Cost Report 2014 05-11-2017 13:20 1 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services PRESENTATION The City Council, in an ongoing effort to remain as a leading organization in the methodologies of public management has taken the decision to develop a system for calculating the costs included in the Integrated Management System: total quality and continuous improvement of activities. This determination reflects a trend in the culture of the corporation to move from a concept based on administrative spending and budget settlement for a more consistent with the current economic environment and future that is based on the analysis of cost and puts the focus on productivity, efficiency and quality in the provision of goods and services. It is not, therefore, exhausted the expenditure budget but to achieve the goals we have set a reasonable cost and on time and quality preset. So far the calculation of costs included in the settlement account of the general council, the services most relevant to each area or `scope and data were provided by each of these criteria based on budgetary nature. With this new model systematize the calculation of costs for the entire organization with a common methodology both as core of the City by the various institutes, companies and autonomous bodies that are part of the municipal group; Whereas knowledge of the cost of goods and services provided by the government is a key, among other utilities to set rates and fees. The new management model (Model ABC, english acronym of "Activity Based Costing") is based on activities that develop runners, providing more information, more detail and better, and presents a number of important goals for the Government organization:  improving management, providing relevant information for decision making and determined which activities and services are more important in terms of provision.  meet the requirements expressed in the legislation, as mentioned in the Constitution when speaking to Article 31 of the equitable allocation of public resources and the criteria of efficiency and economy in the Municipal Charter approved 22/1272005 which speaks to article 59 of the accounting as one of the elements of the municipal accounting system, without underestimating the Law Regulating Local Taxation regarding the calculation of fees, special levies and fees (Article 25 31 and 44 of the Act) and the new Law Rationality of Public Administration and Local Sustainability (LRSAP) regarding the calculation of Cost Report 2014 05-11-2017 13:20 2 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services cash cost, among others.  it is absolutely necessary that the administration put at the disposal of all the information on how to manage the public budget; not only how much money but uses it uses and how he uses them within a social environment in which access to information is almost instantaneous and citizens who increasingly have more knowledge of their rights. This document formalizes the implementation of this methodology in the entire City Council in parts:  First, a brief description of the system of costs based on activities applying it to the specific case of the City Council.  After unfolding the map all activities and tasks carried out by the functional areas of the City Council, the districts, institutes, autonomous bodies and public companies, as well as a breakdown of costs for each activity  Once the map of activities defined finalists performed the distribution of all indirect costs (overhead of "techno" municipal IT expenses, financial expenses, etc.) must be assigned through a pre-defined criteria established activities.  Finally, we present a set of indicators suitable for decision-making. The results thus obtained, once validated by the managers of the different areas will be published on the Website of Transparency so that citizens can see first hand which consume resources available to the City Council. Cost Report 2014 05-11-2017 13:20 3 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DESCRIPTION OF A MODEL ABC COST FOR THE CITY OF BARCELONA So far the City Council, like all governments, has worked on the basis of the "spending culture" based on the implementation of an annual budget for programs that serves as a guide through the different levels of management administration; Therefore, depending on the economic allocation that each receives management can focus resources on more or less the same activities. The implementation of a cost model has been designed to integrate with the current budgetary system and obtaining executive budget more rational, efficient and where decision-making is done by taking more accurate information about products or services. In this sense, the specific choice of model because ABC has identified the key elements of a service, determining its actual cost of the activities associated with it both directly and indirectly; a methodology very suitable for the organizational structure of our council, which includes conducting a lot of activities with significant volume of indirect costs and multi-functionality of different areas, resulting from the provision of a wide variety products and services for the citizen. This methodology is intended to achieve the following objectives of the system cost:  it is a tool for sustainable management; useless develop a sophisticated cost model that later can not be managed by the Town Hall.  getting to know, the more precisely as possible, the cost of services and activities that are carried out.  be flexible and allow to incorporate possible changes to the organization and the various services provided Broadly speaking, we can say that the result will be the result of the incorporation of the direct costs of the different activities and indirect costs related finalists. That is why, firstly, should initially identify a map that describes activities of all services offered by the City Council to citizens. In this regard the cost structure of the City is defined independently of the organizational structure as it exists for the purpose of ordering costs based on the major areas of action. Cost Report 2014 05-11-2017 13:20 4 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services The areas are defined own organization and budgets, classifying 13 distinct areas of activity (numerically coded): 1. Planning 2. Environment 3. Quality of Life and Equality 4. Sports 5. Mobility 6. Guardia Urbana 7. Services Prevention, Firefighting and Rescue 8. Education 9. Culture 10. Economic Development 11. Districts (10 districts) 12. Urban Infrastructure and Coordination 13. Housing These areas represent the processes of provisions and down into threads, activities and tasks, becoming the hierarchy's own cost model ABC. Therefore this terminology will allow us to classify service costs low to specification (ie process to work). Thus, the cost of a particular process will be the sum of the threads that form and at the same time will consist of activities and tasks. Moreover, we must also define two additional concepts such as cost center and cost factor:  Center cost: locate the physical unit where costs are then distributed according to the tasks that have used or consumed resources of the cost center. They accrue costs for building maintenance, cleaning, consumption of electricity, gas, water and telephone, as well as amortization and rents.  Factor cost: parameter for distinguishing the nature of the cost (consumption, rents, fuel, maintenance, salaries and social security, etc.). (See section 5 of the document). Cost Report 2014 05-11-2017 13:20 5 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services The relationship between the different concepts mentioned are summarized in Figure 1, where cost factors totaling several tasks and activities that are added later in threads and processes. Figure 1. allocation of costs according to the ABC method At the same time, there are certain factors like cost have not been allocated to any task, activity, in particular thread or process and therefore, grouped into cost centers or structure. In this sense, defined criteria that allow reasonable spread these costs within the map of activities. These criteria will never be indisputable, since, at the moment, there is still no regulation that systematize costing utilities To clarify recent concepts applied to analyze an example case of the municipal council:  Process: large areas of action of the City Council (previously defined). Given that all costs must locate, define two types of processes; the finalists and support.  The finalists are those processes that include activities and services provided directly to citizens in the case of the City Council 13.  In contrast, support processes are those that are not directly related to the provision of services, but part of the internal structure of the council and that repercussions later as indirect costs. Cost Report 2014 05-11-2017 13:20 6 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services  Sub: The sub-classification process. For example in the process, "Education" threads are: "Municipal Educational Centers", "Educational Promotion" and "Education Consortium."  Activity: at this level is broken down in more detail thread. For example, the thread of "Municipal Educational Centers" activities are "Kindergarten" and "Music Lessons".  Task: activity is broken down still further. Continuing with the example, the activity of "music lessons" have the task of "Conservatory of Music" and "Music Schools". Thus, an economy based mainly on the budget is passed to a new management tool based activities, which is presented in Figure 2, where there is the functional organization of the City of Barcelona, headed by the Municipal Management and divided into the areas (providing services to citizens) and functional (provide support for action). As can be seen the Management of Economy, Enterprise and Employment has seen some action and other support. Additionally have also tried both the scope and the regional companies. The functional organization budget is passed as a map of 13 finalists processes, providing services to citizens and four support processes. These account for the structural costs of the City and therefore the cost ends up affecting the processes finalists through certain distribution criteria (described below). Taking into account the costs associated with these processes is a key support since his no consideration can provide a cost far removed from reality, given that much of the costs of the organization are costs not directly associated activities finalists. Cost Report 2014 05-11-2017 13:20 7 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services Figure 2. Step cultural spending (budget allocation to different routes) to the culture of cost (process the City Council in the cost model ABC) First will describe those finalists processes, then proceeded to discuss the indirect costs that are attributed to them also. Cost Report 2014 05-11-2017 13:20 8 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CORPORATION DATA Cost Report 2014 05-11-2017 13:20 9 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY PROCESS Coverage Process Cost Income 25% 50% 75% 100% Rate 01 Urban Planning 43.172.699,77 14.285.369,52 33,09% 02 Environment and Urban Services 478.634.098,61 117.562.017,46 24,56% 03 Quality of life and Equality 268.937.603,24 58.968.514,86 21,93% 04 Sports 41.002.264,85 2.793.228,23 6,81% 05 Mobility/Transport 218.514.443,88 90.308.351,10 41,33% 06 Guàrdia Urbana (metropolitan police) 202.898.836,99 61.018.676,97 30,07% 07 Fire prevention, extinction and rescue 52.646.453,69 8.485.964,10 16,12% 08 Education 155.016.220,57 19.597.298,00 12,64% 09 Culture 152.416.380,90 7.684.494,42 5,04% 10 Economic Promotion 150.512.092,12 73.859.064,73 49,07% 11 Districts 163.306.516,99 37.509.926,37 22,97% 12 Infrastructure and Urban Coordination 42.875.740,76 28.722.071,15 66,99% 13 Housing 67.160.617,64 54.242.893,28 80,77% 2.037.093.970,01 575.037.870,19 28,23% 150 300 450 600 Cost Report 2014 05-11-2017 13:20 10 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services ALLOCATION OF COSTS AND INCOME BY PROCESS ALLOCATION OF COSTS 152.416.380,90 09: Culture 163.306.516,99 11: Districts 150.512.092,12 10: Economic Promotion 155.016.220,57 08: Education 478.634.098,61 02: Environment and Urban Services 52.646.453,69 07: Fire prevention, extinction and rescue 202.898.836,99 06: Guàrdia Urbana (metropolitan police) 67.160.617,64 13: Housing 42.875.740,76 12: Infrastructure and Urban Coordination 218.514.443,88 05: Mobility/Transport 268.937.603,24 03: Quality of life and Equality 41.002.264,85 04: Sports 43.172.699,77 01: Urban Planning 7.684.494,42 09: Culture 37.509.926,37 11: Districts 73.859.064,73 10: Economic Promotion 19.597.298,00 08: Education 117.562.017,46 02: Environment and Urban Services 8.485.964,10 07: Fire prevention, extinction and rescue 61.018.676,97 06: Guàrdia Urbana (metropolitan police) 54.242.893,28 13: Housing 28.722.071,15 12: Infrastructure and Urban Coordination 90.308.351,10 05: Mobility/Transport 58.968.514,86 03: Quality of life and Equality 2.793.228,23 04: Sports 14.285.369,52 01: Urban Planning ALLOCATION OF INCOME Cost Report 2014 05-11-2017 13:20 11 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services COSTS OF MANDATORY AND NON MANDATORY SERVICES BY PROCESS Process Mandatory* % C.M. Non Mandatory % C.NotM. Process % Cost % Cost % Cost Cost Cost / Cost Cost / Cost 01 Urban Planning 43.172.699,77 2,12% 41.890.328,00 2,40% 97,03% 1.282.371,77 0,44% 2,97% 02 Environment and Urban Services 478.634.098,61 23,50% 476.479.550,52 27,34% 99,55% 2.154.548,09 0,73% 0,45% 03 Quality of life and Equality 268.937.603,24 13,20% 228.406.503,05 13,11% 84,93% 40.531.100,19 13,76% 15,07% 04 Sports 41.002.264,85 2,01% 37.730.509,02 2,17% 92,02% 3.271.755,83 1,11% 7,98% 05 Mobility/Transport 218.514.443,88 10,73% 197.335.725,58 11,32% 90,31% 21.178.718,30 7,19% 9,69% 06 Guàrdia Urbana (metropolitan police) 202.898.836,99 9,96% 202.512.587,22 11,62% 99,81% 386.249,77 0,13% 0,19% 07 Fire prevention, extinction and rescue 52.646.453,69 2,58% 52.646.453,69 3,02% 100,00% 0,00 0,00% 0,00% 08 Education 155.016.220,57 7,61% 153.794.371,60 8,83% 99,21% 1.221.848,97 0,41% 0,79% 09 Culture 152.416.380,90 7,48% 66.125.247,17 3,79% 43,38% 86.291.133,73 29,30% 56,62% 10 Economic Promotion 150.512.092,12 7,39% 87.003.966,08 4,99% 57,81% 63.508.126,04 21,56% 42,19% 11 Districts 163.306.516,99 8,02% 121.973.218,30 7,00% 74,69% 41.333.298,69 14,03% 25,31% 12 Infrastructure and Urban Coordination 42.875.740,76 2,10% 42.232.518,55 2,42% 98,50% 643.222,21 0,22% 1,50% 13 Housing 67.160.617,64 3,30% 34.417.502,71 1,98% 51,25% 32.743.114,93 11,12% 48,75% 2.037.093.970,01 100,00% 1.742.548.481,49 100,00% 85,54% 294.545.488,52 100,00% 14,46% *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. Cost Report 2014 05-11-2017 13:20 12 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services PERCENTAGE OF EXPENDITURE ON MANDATORY AND NON MANDATORY SERVICES Mandatory* % C.M. % C.NotM. Non Mandatory Process Cost / Cost / Cost Cost 07 Fire prevention, extinction and rescue 52.646.453,69 100,00% 0,00% 0,00 06 Guàrdia Urbana (metropolitan police) 202.512.587,22 99,81% 0,19% 386.249,77 02 Environment and Urban Services 476.479.550,52 99,55% 0,45% 2.154.548,09 08 Education 153.794.371,60 99,21% 0,79% 1.221.848,97 12 Infrastructure and Urban Coordination 42.232.518,55 98,50% 1,50% 643.222,21 01 Urban Planning 41.890.328,00 97,03% 2,97% 1.282.371,77 04 Sports 37.730.509,02 92,02% 7,98% 3.271.755,83 05 Mobility/Transport 197.335.725,58 90,31% 9,69% 21.178.718,30 03 Quality of life and Equality 228.406.503,05 84,93% 15,07% 40.531.100,19 11 Districts 121.973.218,30 74,69% 25,31% 41.333.298,69 10 Economic Promotion 87.003.966,08 57,81% 42,19% 63.508.126,04 13 Housing 34.417.502,71 51,25% 48,75% 32.743.114,93 09 Culture 66.125.247,17 43,38% 56,62% 86.291.133,73 1.742.548.481,49 85,54% 14,46% 294.545.488,52 *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. Cost Report 2014 05-11-2017 13:20 13 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services COSTS OF MANDATORY AND NON MANDATORY SERVICES BY PROCESS AND CITIZEN Process Citizen Mandatory* Citizen Non Mandatory Citizen Process Cost Cost Cost Cost Cost Cost 01 Urban Planning 43.172.699,77 26,94 41.890.328,00 26,14 1.282.371,77 0,80 02 Environment and Urban Services 478.634.098,61 298,70 476.479.550,52 297,36 2.154.548,09 1,34 03 Quality of life and Equality 268.937.603,24 167,84 228.406.503,05 142,54 40.531.100,19 25,29 04 Sports 41.002.264,85 25,59 37.730.509,02 23,55 3.271.755,83 2,04 05 Mobility/Transport 218.514.443,88 136,37 197.335.725,58 123,15 21.178.718,30 13,22 06 Guàrdia Urbana (metropolitan police) 202.898.836,99 126,62 202.512.587,22 126,38 386.249,77 0,24 07 Fire prevention, extinction and rescue 52.646.453,69 32,86 52.646.453,69 32,86 0,00 0,00 08 Education 155.016.220,57 96,74 153.794.371,60 95,98 1.221.848,97 0,76 09 Culture 152.416.380,90 95,12 66.125.247,17 41,27 86.291.133,73 53,85 10 Economic Promotion 150.512.092,12 93,93 87.003.966,08 54,30 63.508.126,04 39,63 11 Districts 163.306.516,99 101,91 121.973.218,30 76,12 41.333.298,69 25,79 12 Infrastructure and Urban Coordination 42.875.740,76 26,76 42.232.518,55 26,36 643.222,21 0,40 13 Housing 67.160.617,64 41,91 34.417.502,71 21,48 32.743.114,93 20,43 2.037.093.970,01 1.271,29 1.742.548.481,49 1.087,47 294.545.488,52 183,82 *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. City Population: 1.602.386 citizens Cost Report 2014 05-11-2017 13:20 14 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services COSTS OF MANDATORY AND NON MANDATORY SERVICES BY PROCESS AND CITIZEN Process Citizen Process Process Cost Mandatory* Cost Non Mandatory Cost Cost Cost 02 Environment and Urban Services 478.634.098,61 298,70 476.479.550,52 297,36 2.154.548,09 1,34 03 Quality of life and Equality 268.937.603,24 167,84 228.406.503,05 142,54 40.531.100,19 25,29 05 Mobility/Transport 218.514.443,88 136,37 197.335.725,58 123,15 21.178.718,30 13,22 06 Guàrdia Urbana (metropolitan police) 202.898.836,99 126,62 202.512.587,22 126,38 386.249,77 0,24 11 Districts 163.306.516,99 101,91 121.973.218,30 76,12 41.333.298,69 25,79 08 Education 155.016.220,57 96,74 153.794.371,60 95,98 1.221.848,97 0,76 09 Culture 152.416.380,90 95,12 66.125.247,17 41,27 86.291.133,73 53,85 10 Economic Promotion 150.512.092,12 93,93 87.003.966,08 54,30 63.508.126,04 39,63 13 Housing 67.160.617,64 41,91 34.417.502,71 21,48 32.743.114,93 20,43 07 Fire prevention, extinction and rescue 52.646.453,69 32,86 52.646.453,69 32,86 0,00 0,00 01 Urban Planning 43.172.699,77 26,94 41.890.328,00 26,14 1.282.371,77 0,80 12 Infrastructure and Urban Coordination 42.875.740,76 26,76 42.232.518,55 26,36 643.222,21 0,40 04 Sports 41.002.264,85 25,59 37.730.509,02 23,55 3.271.755,83 2,04 *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. City Population: 1.602.386 citizens Cost Report 2014 05-11-2017 13:20 15 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services COSTS OF MANDATORY SERVICES 600.000.000 110% % ,0 0 2% 0 % ,0 10 86 8 , 9 46 % 5 % 3, 9 100% 03 9 1% , 0 91 , 500.000.000 2% 88 ,2 90% 84 % ,2 2 79 2% 80% ,2 72 400.000.000 0% ,4 70% 63 7% 60% 0 2, 300.000.000 5 50% 5% ,4 40 40% 200.000.000 % 34 27 , 30% 20% 100.000.000 10% 0 0% Cost Report 2014 05-11-2017 13:20 16 .. 45 02: Environment and Urban Services 476.479.550,52 03: Quality of life and Equality 228.406.503,05 06: Guàrdia Urbana (metropolitan police) 202.512.587,22 05: Mobility/Transport 197.335.725,58 08: Education 153.794.371,60 11: Districts 121.973.218,30 10: Economic Promotion 87.003.966,08 09: Culture 66.125.247,17 07: Fire prevention, extinction and 52.646.453,69 rescue 12: Infrastructure and Urban Coordination 42.232.518,55 01: Urban Planning 41.890.328,00 04: Sports 37.730.509,02 13: Housing 34.417.502,71 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services COSTS OF NON MANDATORY SERVICES 100.000.000 110% % 0% 0%% 7% 0% 24 % 5 7 ,0 ,0 6% ,0 ,8 9, 6 8 0 0 8 99 , 9,9 10 0 ,9 9 1 8 9 96 9 90.000.000 100% 7% ,7 89 90% 80.000.000 5% 8, 6 7 80% 70.000.000 9% ,8 64 70% 60.000.000 60% 86 % , 50.000.000 50 50% 40.000.000 40% 0%3 9, 30.000.000 2 30% 20.000.000 20% 10.000.000 10% 0 0% Cost Report 2014 05-11-2017 13:20 17 .. 45 09: Culture 86.291.133,73 10: Economic Promotion 63.508.126,04 11: Districts 41.333.298,69 03: Quality of life and Equality 40.531.100,19 13: Housing 32.743.114,93 05: Mobility/Transport 21.178.718,30 04: Sports 3.271.755,83 02: Environment and Urban Services 2.154.548,09 01: Urban Planning 1.282.371,77 08: Education 1.221.848,97 12: Infrastructure and Urban Coordination 643.222,21 06: Guàrdia Urbana (metropolitan police) 386.249,77 07: Fire prevention, extinction and 0,00 rescue Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE Cost Report 2014 05-11-2017 13:20 18 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services COSTS AND PERFORMANCE OF THE SERVICES Below is the map of activities and details of cost factors in the process. This map is the result of the definition from several meetings with the various directorates in order to be useful for internal users initially have the time to interpret and adjust the methodology implemented cost ABC. Simultaneously, asking cost factors that were loaded in each of the activities and tasks defined. This model also aims to make a rational effort to attribute the different activities and tasks, whenever possible, revenues from taxes and fees paid by citizens for products and services received, obtaining in this way a calculation of the ratio of the different services. Cost Report 2014 05-11-2017 13:20 19 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE ALLOCATION OF COSTS AND INCOME BY SUBPROCESS ALLOCATION OF COSTS 0,00 Amounts not assignable to tasks 8.798.926,78 (0992.01) Local culture 32.325.172,41 (0992.02) Heritage, Museums and Archives 89.692.093,90 (0992.03) Barcelona City 3.193.200,10 (0992.04) Cultural Sectors Promotion 2.316.946,16 (0992.05) Creativity and Innovation 1.350.048,43 (0992.06) Consortiums and Foundations 14.739.993,12 (0993.01) Libraries of Barcelona Consortium 346.203,93 Amounts not assignable to tasks 827.964,69 (0992.01) Local culture 5.465.201,24 (0992.02) Heritage, Museums and Archives 608.828,37 (0992.03) Barcelona City 254.903,70 (0992.04) Cultural Sectors Promotion 181.392,49 (0992.05) Creativity and Innovation 0,00 (0992.06) Consortiums and Foundations 0,00 (0993.01) Libraries of Barcelona Consortium ALLOCATION OF INCOME Cost Report 2014 05-11-2017 13:20 20 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY SUBPROCESS Coverage Subprocess Cost Income Rate 0992 Local autonomous bodies 137.676.387,78 7.684.494,42 5,58% Amounts not assignable to tasks 0,00 346.203,93 0992.01 Local culture 8.798.926,78 827.964,69 9,41% 0992.02 Heritage, Museums and Archives 32.325.172,41 5.465.201,24 16,91% 0992.03 Barcelona City 89.692.093,90 608.828,37 0,68% 0992.04 Cultural Sectors Promotion 3.193.200,10 254.903,70 7,98% 0992.05 Creativity and Innovation 2.316.946,16 181.392,49 7,83% 0992.06 Consortiums and Foundations 1.350.048,43 0,00 0993 Consortia 14.739.993,12 0,00 0993.01 Libraries of Barcelona Consortium 14.739.993,12 0,00 152.416.380,90 7.684.494,42 5,04% Cost Report 2014 05-11-2017 13:20 21 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY ACTIVITY Coverage Subprocess / Activity Cost Income Rate 0992 Local autonomous bodies 137.676.387,78 7.684.494,42 5,58% Amounts not assignable to tasks 0,00 346.203,93 Amounts not assignable to tasks 0,00 346.203,93 0992.01 Local culture 8.798.926,78 827.964,69 9,41% 0992.0101 Libraries 0992.0102 Culture and Proximity 0992.0103 Festivals 8.798.926,78 827.964,69 9,41% 0992.02 Heritage, Museums and Archives 32.325.172,41 5.465.201,24 16,91% 0992.0201 Museums 29.033.377,17 5.444.727,68 18,75% 0992.0202 Archives 3.291.795,24 20.473,56 0,62% 0992.03 Barcelona City 89.692.093,90 608.828,37 0,68% 0992.0301 Barcelona City 85.527.416,05 22.307,69 0,03% 0992.0302 Grec Festival 4.164.677,85 586.520,68 14,08% 0992.04 Cultural Sectors Promotion 3.193.200,10 254.903,70 7,98% 0992.0401 Sector relations 0,00 6.553,09 0992.0402 Exhibition centres 3.193.200,10 248.350,61 7,78% 0992.05 Creativity and Innovation 2.316.946,16 181.392,49 7,83% 0992.0501 Creativity and Innovation 2.316.946,16 181.392,49 7,83% 0992.06 Consortiums and Foundations 1.350.048,43 0,00 0992.0601 Support to Consortia and Foundations 1.244.064,98 0,00 0992.0602 Support to other entities 105.983,45 0,00 0993 Consortia 14.739.993,12 0,00 0993.01 Libraries of Barcelona Consortium 14.739.993,12 0,00 0993.0101 Libraries of Barcelona Consortium 14.739.993,12 0,00 152.416.380,90 7.684.494,42 5,04% Cost Report 2014 05-11-2017 13:20 22 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY TASK Coverage Subprocess / Activity / Task Cost Income Rate 0992 Local autonomous bodies 137.676.387,78 7.684.494,42 5,58% Amounts not assignable to tasks 0,00 346.203,93 Amounts not assignable to tasks 0,00 346.203,93 Amounts not assignable to tasks 0,00 346.203,93 0992.01 Local culture 8.798.926,78 827.964,69 9,41% 0992.0101 Libraries Libraries 0992.010101 0992.0102 Culture and Proximity Culture and Proximity 0992.010201 0992.0103 Festivals 8.798.926,78 827.964,69 9,41% Civic centres 0992.010307 528.640,79 0,00 La Merce Festival 0992.010303 4.538.975,29 570.187,33 12,56% Letters programme 0992.010305 649.708,75 55.328,61 8,52% Other festivals 0992.010301 262.555,88 0,00 Parade 0992.010302 1.040.979,05 112.000,00 10,76% Saint Eulalia 0992.010304 461.361,29 20.448,75 4,43% Theme year 0992.010306 1.316.705,73 70.000,00 5,32% 0992.02 Heritage, Museums and Archives 32.325.172,41 5.465.201,24 16,91% 0992.0201 Museums 29.033.377,17 5.444.727,68 18,75% Amounts not assignable to tasks 0,00 1.083.343,86 Archaeology 0992.020111 763.717,68 0,00 Born Cultural Centre 0992.020102 5.678.841,75 1.014.927,58 17,87% Design Hub Barcelona 0992.020105 5.716.396,62 400.486,49 7,01% Etnographic Museum 0992.020106 1.774.585,88 1.671,95 0,09% History Museum 0992.020107 5.855.673,68 833.380,08 14,23% Marès Museum 0992.020108 1.936.976,18 120.732,81 6,23% Montjuic Castle 0992.020104 1.823.608,35 1.834.021,01 100,57% Other museums 0992.020101 1.655.358,71 0,00 Pedralbes Monastery 0992.020103 1.970.659,75 156.163,90 7,92% World Cultures 0992.020110 1.857.558,57 0,00 0992.0202 Archives 3.291.795,24 20.473,56 0,62% Historic Archive 0992.020202 2.660.210,47 10.324,84 0,39% Photographic Archive 0992.020201 631.584,77 10.148,72 1,61% 0992.03 Barcelona City 89.692.093,90 608.828,37 0,68% 0992.0301 Barcelona City 85.527.416,05 22.307,69 0,03% Barcelona City 0992.030101 85.527.416,05 22.307,69 0,03% 0992.0302 Grec Festival 4.164.677,85 586.520,68 14,08% Grec Festival 0992.030201 4.164.677,85 586.520,68 14,08% 0992.04 Cultural Sectors Promotion 3.193.200,10 254.903,70 7,98% 0992.0401 Sector relations 0,00 6.553,09 Sector relations 0992.040101 0,00 6.553,09 0992.0402 Exhibition centres 3.193.200,10 248.350,61 7,78% Fabra i Coats Art Centre 0992.040204 833.085,28 235.531,36 28,27% La Capella Art Centre 0992.040203 600.780,33 0,00 La Virreina 0992.040202 1.759.334,49 12.819,25 0,73% Showrooms 0992.040201 0992.05 Creativity and Innovation 2.316.946,16 181.392,49 7,83% 0992.0501 Creativity and Innovation 2.316.946,16 181.392,49 7,83% Creativity and Innovation 0992.050101 2.316.946,16 181.392,49 7,83% 0992.06 Consortiums and Foundations 1.350.048,43 0,00 Cost Report 2014 05-11-2017 13:20 23 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY TASK Coverage Subprocess / Activity / Task Cost Income Rate 0992.0601 Support to Consortia and Foundations 1.244.064,98 0,00 Support to Consortia and Foundations 0992.060101 1.244.064,98 0,00 0992.0602 Support to other entities 105.983,45 0,00 Support to other entities 0992.060201 105.983,45 0,00 0993 Consortia 14.739.993,12 0,00 0993.01 Libraries of Barcelona Consortium 14.739.993,12 0,00 0993.0101 Libraries of Barcelona Consortium 14.739.993,12 0,00 Libraries of Barcelona Consortium 0993.010101 14.739.993,12 0,00 152.416.380,90 7.684.494,42 5,04% Cost Report 2014 05-11-2017 13:20 24 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services MANDATORY AND NON MANDATORY SERVICES The mandatory services are determined by law; In this sense, it is considered as mandatory provisions of Law 7/1985 Regulating the Basis of Local Government, modified by Law 27/2013 and Sustainability Rationalisation of Local Government and recently by Order HAP / 2075/2014 of the Ministry of Finance and Public Administration; and, additionally, which is determined by the Municipal Charter of Barcelona, the Law of Special Regime and sectoral legislation. Cost Report 2014 05-11-2017 13:20 25 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE COSTS OF MANDATORY AND NON MANDATORY SERVICES BY SUBPROCESS Subprocess Mandatory* % C.M. Non Mandatory % Subprocess % Cost % Cost % Cost Cost Cost / Cost Cost C.NotM. 0992 Local autonomous bodies 137.676.387,78 90,33% 51.385.254,05 77,71% 37,32% 86.291.133,73 100,00% 62,68% 0992.01 Local culture 8.798.926,78 5,77% 8.798.926,78 13,31% 100,00% 0,00 0,00% 0,00% 0992.02 Heritage, Museums and Archives 32.325.172,41 21,21% 31.561.454,73 47,73% 97,64% 763.717,68 0,89% 2,36% 0992.03 Barcelona City 89.692.093,90 58,85% 4.164.677,85 6,30% 4,64% 85.527.416,05 99,11% 95,36% 0992.04 Cultural Sectors Promotion 3.193.200,10 2,10% 3.193.200,10 4,83% 100,00% 0,00 0,00% 0,00% 0992.05 Creativity and Innovation 2.316.946,16 1,52% 2.316.946,16 3,50% 100,00% 0,00 0,00% 0,00% 0992.06 Consortiums and Foundations 1.350.048,43 0,89% 1.350.048,43 2,04% 100,00% 0,00 0,00% 0,00% 0993 Consortia 14.739.993,12 9,67% 14.739.993,12 22,29% 100,00% 0,00 0,00% 0,00% 0993.01 Libraries of Barcelona Consortium 14.739.993,12 9,67% 14.739.993,12 22,29% 100,00% 0,00 0,00% 0,00% 152.416.380,90 100,00% 66.125.247,17 100,00% 43,38% 86.291.133,73 100,00% 56,62% *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. Cost Report 2014 05-11-2017 13:20 26 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE COSTS OF MANDATORY AND NON MANDATORY SERVICES BY SUBPROCESS AND CITIZEN Subprocess Citizen Cost Citizen Cost No Citizen Subprocess Cost Cost Obligatories Cost Obligatories Cost 0992 Local autonomous bodies 137.676.387,78 85,92 51.385.254,05 32,07 86.291.133,73 53,85 0992.01 Local culture 8.798.926,78 5,49 8.798.926,78 5,49 0,00 0,00 0992.02 Heritage, Museums and Archives 32.325.172,41 20,17 31.561.454,73 19,70 763.717,68 0,48 0992.03 Barcelona City 89.692.093,90 55,97 4.164.677,85 2,60 85.527.416,05 53,38 0992.04 Cultural Sectors Promotion 3.193.200,10 1,99 3.193.200,10 1,99 0,00 0,00 0992.05 Creativity and Innovation 2.316.946,16 1,45 2.316.946,16 1,45 0,00 0,00 0992.06 Consortiums and Foundations 1.350.048,43 0,84 1.350.048,43 0,84 0,00 0,00 0993 Consortia 14.739.993,12 9,20 14.739.993,12 9,20 0,00 0,00 0993.01 Libraries of Barcelona Consortium 14.739.993,12 9,20 14.739.993,12 9,20 0,00 0,00 152.416.380,90 95,12 66.125.247,17 41,27 86.291.133,73 53,85 *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. City Population: 1.602.386 citizens Cost Report 2014 05-11-2017 13:20 27 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services COSTS BY NATURE Because the budget accounts only distinguishes the nature of the cost according to the chapter defined the concept of cost factor, which serve to distinguish the nature of the cost of each of the tasks, and therefore the process and / or the City in general. Here, then, the entire cost classified according to their nature process is presented. Cost Report 2014 05-11-2017 13:20 28 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE NATURE OF COST Process City Process % Process Nature % Cost % Cost Cost Cost vs City % City Cleaning 1.400.127,24 0,92% 34.609.098,48 1,70% 4,05% Depreciation 4.408.868,46 2,89% 72.378.177,82 3,55% 6,09% External contracts 12.078.555,41 7,92% 540.977.223,99 26,56% 2,23% Financial expenses 1.913.392,01 1,26% 35.864.708,05 1,76% 5,34% Grants and Transfers 58.611.261,31 38,45% 403.670.378,11 19,82% 14,52% Human Resources 36.343.575,63 23,84% 633.939.090,07 31,12% 5,73% Leasing 2.234.436,97 1,47% 34.020.720,11 1,67% 6,57% Maintenance, repairs and conservation 4.059.582,60 2,66% 61.365.399,64 3,01% 6,62% Notifications 593.770,65 0,39% 6.235.664,35 0,31% 9,52% Other expenses 23.467.897,69 15,40% 117.158.114,48 5,75% 20,03% Purchase of materials and perishable good 818.768,95 0,54% 3.974.449,24 0,20% 20,60% Studies and technical works 444.545,10 0,29% 13.141.290,39 0,65% 3,38% Supplies: Electricity 4.774.332,69 3,13% 25.887.892,84 1,27% 18,44% Supplies: Gas 438.175,32 0,29% 4.832.749,49 0,24% 9,07% Supplies: Other 61.190,21 0,04% 34.335.866,86 1,69% 0,18% Supplies: Telephone and data 593.201,54 0,39% 9.638.652,43 0,47% 6,15% Supplies: Water 174.699,12 0,11% 5.064.493,66 0,25% 3,45% 152.416.380,90 100,00% 2.037.093.970,01 100,00% Cost Report 2014 05-11-2017 13:20 29 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services FINANCING In the present report relates the cost of the work done with the contributions relate, assigning them with the maximum possible level of detail (work, activity, process or thread). The intention is to show how the tasks are financed according to the contribution of the service user (included private companies receiving activity) or administrations and private sponsorships; thus financing itself emerges as the difference between the calculated cost of the work and contributions exogenous, provided that the aggregate of these not match or exceed the amount of the costs, since in this case the municipal coverage considers the void. Cost Report 2014 05-11-2017 13:20 30 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE FINANCING Income Income City Subprocess / Activity / Task Cost User Others Theoretical coverage 0992 Local autonomous bodies 137.676.387,78 3.547.131,20 4.137.363,22 129.991.893,36 94,42% Amounts not assignable to tasks 0,00 -934.457,11 1.280.661,04 0,00 Amounts not assignable to tasks 0,00 -934.457,11 1.280.661,04 0,00 Amounts not assignable to tasks 0,00 -934.457,11 1.280.661,04 0,00 0,00% 0992.01 Local culture 8.798.926,78 2.599,20 825.365,49 7.970.962,09 90,59% 0992.0101 Libraries Libraries 0992.010101 0992.0102 Culture and Proximity Culture and Proximity 0992.010201 0992.0103 Festivals 8.798.926,78 2.599,20 825.365,49 7.970.962,09 90,59% Civic centres 0992.010307 528.640,79 0,00 0,00 528.640,79 100,00% La Merce Festival 0992.010303 4.538.975,29 0,00 570.187,33 3.968.787,96 87,44% Letters programme 0992.010305 649.708,75 2.599,20 52.729,41 594.380,14 91,48% Other festivals 0992.010301 262.555,88 0,00 0,00 262.555,88 100,00% Parade 0992.010302 1.040.979,05 0,00 112.000,00 928.979,05 89,24% Saint Eulalia 0992.010304 461.361,29 0,00 20.448,75 440.912,54 95,57% Theme year 0992.010306 1.316.705,73 0,00 70.000,00 1.246.705,73 94,68% 0992.02 Heritage, Museums and Archives 32.325.172,41 4.065.295,47 1.399.905,77 26.859.971,17 83,09% 0992.0201 Museums 29.033.377,17 4.044.826,49 1.399.901,19 23.588.649,49 81,25% Amounts not assignable to tasks 0,00 1.003.801,41 79.542,45 0,00 0,00% Archaeology 0992.020111 763.717,68 0,00 0,00 763.717,68 100,00% Born Cultural Centre 0992.020102 5.678.841,75 392.559,19 622.368,39 4.663.914,17 82,13% Design Hub Barcelona 0992.020105 5.716.396,62 11.392,49 389.094,00 5.315.910,13 92,99% Etnographic Museum 0992.020106 1.774.585,88 0,00 1.671,95 1.772.913,93 99,91% History Museum 0992.020107 5.855.673,68 626.746,45 206.633,63 5.022.293,60 85,77% Marès Museum 0992.020108 1.936.976,18 56.111,29 64.621,52 1.816.243,37 93,77% Montjuic Castle 0992.020104 1.823.608,35 1.828.051,76 5.969,25 0,00 0,00% Other museums 0992.020101 1.655.358,71 0,00 0,00 1.655.358,71 100,00% Pedralbes Monastery 0992.020103 1.970.659,75 126.163,90 30.000,00 1.814.495,85 92,08% World Cultures 0992.020110 1.857.558,57 0,00 0,00 1.857.558,57 100,00% 0992.0202 Archives 3.291.795,24 20.468,98 4,58 3.271.321,68 99,38% Historic Archive 0992.020202 2.660.210,47 10.324,84 0,00 2.649.885,63 99,61% Photographic Archive 0992.020201 631.584,77 10.144,14 4,58 621.436,05 98,39% 0992.03 Barcelona City 89.692.093,90 397.847,31 210.981,06 89.083.265,53 99,32% 0992.0301 Barcelona City 85.527.416,05 2.307,69 20.000,00 85.505.108,36 99,97% Barcelona City 0992.030101 85.527.416,05 2.307,69 20.000,00 85.505.108,36 99,97% 0992.0302 Grec Festival 4.164.677,85 395.539,62 190.981,06 3.578.157,17 85,92% Grec Festival 0992.030201 4.164.677,85 395.539,62 190.981,06 3.578.157,17 85,92% 0992.04 Cultural Sectors Promotion 3.193.200,10 15.846,33 239.057,37 2.938.296,40 92,02% 0992.0401 Sector relations 0,00 0,00 6.553,09 0,00 Sector relations 0992.040101 0,00 0,00 6.553,09 0,00 0,00% 0992.0402 Exhibition centres 3.193.200,10 15.846,33 232.504,28 2.944.849,49 92,22% Fabra i Coats Art Centre 0992.040204 833.085,28 4.248,08 231.283,28 597.553,92 71,73% La Capella Art Centre 0992.040203 600.780,33 0,00 0,00 600.780,33 100,00% La Virreina 0992.040202 1.759.334,49 11.598,25 1.221,00 1.746.515,24 99,27% Showrooms 0992.040201 0992.05 Creativity and Innovation 2.316.946,16 0,00 181.392,49 2.135.553,67 92,17% 0992.0501 Creativity and Innovation 2.316.946,16 0,00 181.392,49 2.135.553,67 92,17% Creativity and Innovation 0992.050101 2.316.946,16 0,00 181.392,49 2.135.553,67 92,17% 0992.06 Consortiums and Foundations 1.350.048,43 0,00 0,00 1.350.048,43 100,00% Cost Report 2014 05-11-2017 13:20 31 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE FINANCING Income Income City Subprocess / Activity / Task Cost User Others Theoretical coverage 0992.0601 Support to Consortia and Foundations 1.244.064,98 0,00 0,00 1.244.064,98 100,00% Support to Consortia and Foundations 0992.060101 1.244.064,98 0,00 0,00 1.244.064,98 100,00% 0992.0602 Support to other entities 105.983,45 0,00 0,00 105.983,45 100,00% Support to other entities 0992.060201 105.983,45 0,00 0,00 105.983,45 100,00% 0993 Consortia 14.739.993,12 0,00 0,00 14.739.993,12 100,00% 0993.01 Libraries of Barcelona Consortium 14.739.993,12 0,00 0,00 14.739.993,12 100,00% 0993.0101 Libraries of Barcelona Consortium 14.739.993,12 0,00 0,00 14.739.993,12 100,00% Libraries of Barcelona Consortium 0993.010101 14.739.993,12 0,00 0,00 14.739.993,12 100,00% 152.416.380,90 3.547.131,20 4.137.363,22 144.731.886,48 94,96% Cost Report 2014 05-11-2017 13:20 32 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services INDICATORS Along with the analysis of all the activities that take place in the City Council defined a number of indicators related to the cost of activities in order to follow the evolution of annual costs of the services provided Town Hall. These form the cornerstone of the information provided by the cost model because it lets you know the unit cost of the work is to be a citizen or per unit of service. Cost Report 2014 05-11-2017 13:20 33 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE BASIC MANAGEMENT INDICATORS 0992.01 Local culture La Merce Festival Cost per inhabitant La Merce Festival Cost (0992.010303) 4.538.975,29 € = = =2,83 € City population 1.602.386 Parade Cost per inhabitant Parade Cost (0992.010302) 1.040.979,05 € = = =0,65 € City population 1.602.386 0992.02 Heritage, Museums and Archives Design Hub Barcelona Cost per visitor Design Hub Barcelona Cost (0992.020105) 5.716.396,62 € = = =94,01 € Visitors number 60.808 Historic Archive Cost per visitor Historic Archive Cost (0992.020202) 2.660.210,47 € = = =137,12 € Visitors number 19.400 History Museum Cost per visitor History Museum Cost (0992.020107) 5.855.673,68 € = = =6,02 € Visitors number 973.034 Marès Museum Cost per visitor Marès Museum Cost (0992.020108) 1.936.976,18 € = = =49,91 € Visitors number 38.811 Photographic Archive Cost per visitor Photographic Archive Cost (0992.020201) 631.584,77 € = = =5,19 € Visitors number 121.750 0992.03 Barcelona City Barcelona City Cost per inhabitant Barcelona City Cost (0992.030101) 85.527.416,05 € = = =53,38 € City population 1.602.386 Grec Festival Cost per public Grec Festival Cost (0992.030201) 4.164.677,85 € = = =51,65 € Public number 80.635 Cost Report 2014 05-11-2017 13:20 34 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DISTRIBUTION OF THE COUNCIL'S INDIRECT COSTS (SUPPORT PROCESSES) As mentioned above, in addition to the 13 finalists processes, the Council has processes that perform support activities processes finalists. These four processes are identified and described below:  Resources: Resources are understood as all activities necessary to ensure the smooth running of the administration, such as: Mayor, Municipal Management, Planning and Coordination corporate treasury, speech, communication, legal services, property relations International and others.  Human Resources: these are all activities required to manage all staff of the City Council, includes: cataloging of the workforce, economic, occupational risk management, legal advice, etc.  Economics: within the Economy, Business and Employment there are two major areas:  processes finalists trade, tourism and business, where we provide services to citizens  the process itself economy, where they carry out tasks of planning, budgeting, accounting,... supporting processes finalists.  Financial expenditure not properly be considered a process in which they carry out activities, it is basically the amount of interest that make up Chapter 3 of the municipal budget and therefore is a cost that affects all processes finalists . Thus, all the costs of these processes will be considered as indirect costs, and end up affecting the final cost of the activities and tasks performed by providing services to citizens. Once distributed indirect costs finalists processes, these activities are recognized based on the direct cost that they have. Here are all defined distribution criteria for the initial allocation of these costs to different processes finalists. Cost Report 2014 05-11-2017 13:20 35 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DISTRIBUTION COSTS OF RESOURCES This deal builds own costs of human resources, current expenditure (which includes rental costs or depreciation of buildings and amortization of leasing or fleet) and transfers outside of Chapter 4. The cost of funds will be distributed between the different tasks finalists in proportion to the cost of each on the total cost of the tasks finalists. For each type of detailed cost structure that is allocated to each process finalist, you can calculate the rate structure for each type of cost and multiplies this index for the cost of the process, after allocation of the costs of structure. So, to distribute these costs to the final process will be carried out the following calculations: Resources Direct Cost Total Process Direct Cost Task = x x Resources Cost Cost Sharing Direct Cost Total Processes Direct Cost Total Process Once spread the costs of the activities the finalists, they will be grouped by weight of the thread to see what lies overhead resources each process finalist. Cost Report 2014 05-11-2017 13:20 36 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DISTRIBUTION COSTS OF HUMAN RESOURCES The criterion of cost-sharing in relation to HR staff of the City has been the number of workers assigned to each task finalist. Taken as hired workers (whether civil, labor, etc.) plus the new contracts made during the year, so the unit cost has more personal support higher indirect cost of human resources. You should also consider contracts autonomous bodies, institutes and public companies, which are classified within the processes identified. The cost of human resources will be made to distribute its own costs of human resources, current expenditure, depreciation and external transfers. Importantly finalists will be distributed to the process of human resources costs the City less costs allocated to that economic processes and resources, as these will be shared later with the criteria for each process finalist. HR Employees Process Direct Cost Task = x x HR Cost Cost Sharing Employees Processes Direct Cost Total Process Once certain costs structure HR process each finalist will be shared between these tasks and activities for each process in proportion to the cost of each. Cost Report 2014 05-11-2017 13:20 37 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DISTRIBUTION COSTS OF ECONOMY The service costs not listed for the Management of Economy, Business and Employment will be distributed to the process depending on the final cost economy euro budget required for each of chapters 2, 4, 6 and 7 each scope. In addition to all the costs and expenses of human resources chapter 2, the economic costs include depreciation or rent offices. The calculations are as follows: Economics Direct Cost Total Process Direct Cost Task = x x Economics Cost Cost Sharing Direct Cost Total Processes Direct Cost Total Process Once certain costs structure of economy and Headquarters each process finalist will be awarded these tasks and activities for each process in proportion to the cost of each one at the time. Cost Report 2014 05-11-2017 13:20 38 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DISTRIBUTION OF FINANCIAL EXPENDITURE It should be mentioned that the costs of this process do not support allocated to public companies (PMH, BSM (including companies whose portfolio), BASA, TERSA, BIMSA, BAGURSA) since they are financed independently. Calculations formula system that we are: Financial Expense Direct Cost Total Process Direct Cost Task = x x Financial Sharing Direct Cost Total Processes Direct Cost Total Process Expense Thus, the indirect costs of the four support processes appear as indirect costs structure of the City each finalist process, as defined cast for each of the support processes. Subsequently, these indirect costs allocated to each activity in terms of the cost of each (previous allocation of indirect costs) on the cost of all activities. Cost Report 2014 05-11-2017 13:20 39 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DISTRIBUTION OF THE AREAS' INDIRECT COSTS As indirect costs of the functional areas of territory and consider all the costs of coordination, planning, management, etc. that must be assigned to processes finalists. In this case, the caseloads and have different organizational structures within each level, different distribution criteria used depending on them. Cost Report 2014 05-11-2017 13:20 40 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services DISTRIBUTION OF COST CENTRES IN THE ACTIVITIES A very important part of the indirect costs are treated explicitly as cost centers. The most common and most used in this project is the case of a property that accumulates various costs; rent or depreciation, supplies, office supplies, cleaning, telephone, etc. To avoid duplication of costs, the costs will be shared first of these cost centers both in the structure finalist (final task) as a non-runner structure (4 managements and support processes and addresses the processes finalists). Subsequently, the costs of this structure are recognized no different tasks finalist finalists. Below are the various cost centers considered. BUILDINGS AND SUPPLIES It is proposed to share the cost of building all tasks finalists as well as the management and direction of each area. These centers generally accumulate costs, costs relating to rent and depreciation of property, supplies consumed, cleaning, office supplies and fixed telephony. The distribution of the cost of the buildings to the work has been done by the number of employees that are dedicated to each task within a specific building. So as more people engage in an activity that lends itself within a building, most of this cost will be assigned. MUNICIPAL COMPUTING INSTITUTE (IMI) IMI provides a distribution of budget costs for different areas of the City. This distribution will adapt to this ABC project implementation costs as follows: Once the first distribution budget will allocated costs to the different computer tasks using standard criteria, the number of computers. For reasons of operational efficiency, not computers assigned to each task, they get a list of IMI to classify the number of computers in terms of directions. Thus the cost-sharing computer will be made depending on the number of computers in each direction. Subsequently, these indirect costs are allocated to addresses different tasks (see INDIRECT COSTS MANAGEMENT), so the cost of computing remain affected each of them. FLEET (only in the case of processes 6 and 7) Cost Report 2014 05-11-2017 13:20 41 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services Different fleets available to the council are managed directly from the areas and may be owned vehicles or renting modality. In both cases, it is proposed to share the cost of renting or depreciation depending on the number of vehicles that are used for each activity. Note that the fleets are the most important of the Guardia Urbana and Prevention Services, Fire Fighting and Rescue (SPEIS). Cost Report 2014 05-11-2017 13:20 42 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services TRACEABILITY OF THE TASKS' COSTS This report can be seen tracking the cost of each task, ie what part corresponds to direct costs and indirect costs which part corresponds to the breakdown of the latter type. It should be noted that the structural costs include buildings. Cost Report 2014 05-11-2017 13:20 43 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE TRACKING COSTS BY TASK Direct Direct Area Management Structure Subprocess / Activity / Task Cost Cost Centers Indirect Cost Indirect Cost Indirect Cost* 0992 Local autonomous bodies 115.047.927,33 3.146.718,49 19.348,71 1.864.023,87 17.598.369,38 Amounts not assignable to tasks 0,00 0,00 0,00 0,00 0,00 Amounts not assignable to tasks 0,00 0,00 0,00 0,00 0,00 Amounts not assignable to tasks 0,00 0,00 0,00 0,00 0,00 0992.01 Local culture 7.571.341,56 0,00 1.239,45 119.406,10 1.106.939,67 0992.0101 Libraries 0,00 Libraries 0992.010101 0,00 0992.0102 Culture and Proximity 0,00 Culture and Proximity 0992.010201 0,00 0992.0103 Festivals 7.571.341,56 0,00 1.239,45 119.406,10 1.106.939,67 Civic centres 0992.010307 454.887,29 0,00 74,47 7.173,94 66.505,09 La Merce Festival 0992.010303 3.905.718,63 0,00 639,37 61.596,30 571.020,99 Letters programme 0992.010305 559.064,42 0,00 91,52 8.816,89 81.735,92 Other festivals 0992.010301 225.925,32 0,00 36,98 3.563,02 33.030,56 Parade 0992.010302 895.746,50 0,00 146,64 14.126,64 130.959,27 Saint Eulalia 0992.010304 396.994,31 0,00 64,99 6.260,92 58.041,07 Theme year 0992.010306 1.133.005,09 0,00 185,48 17.868,39 165.646,77 0992.02 Heritage, Museums and Archives 24.813.385,54 2.932.534,26 4.542,06 437.575,29 4.137.135,26 0992.0201 Museums 22.122.581,86 2.797.865,40 4.079,53 393.015,33 3.715.835,05 Amounts not assignable to tasks 0,00 0,00 0,00 0,00 0,00 Archaeology 0992.020111 589.863,56 65.664,24 107,31 10.338,20 97.744,37 Born Cultural Centre 0992.020102 4.311.709,14 562.655,82 797,94 76.872,62 726.806,23 Design Hub Barcelona 0992.020105 4.757.418,01 149.181,72 803,22 77.380,99 731.612,68 Etnographic Museum 0992.020106 1.480.402,93 42.791,34 249,35 24.021,99 227.120,27 History Museum 0992.020107 4.894.699,70 131.446,80 822,79 79.266,34 749.438,05 Marès Museum 0992.020108 1.533.518,22 129.061,80 272,17 26.220,21 247.903,78 Montjuic Castle 0992.020104 1.565.272,12 0,00 256,24 24.685,59 233.394,40 Other museums 0992.020101 0,00 1.420.857,08 232,60 22.408,05 211.860,98 Pedralbes Monastery 0992.020103 1.395.285,30 296.206,60 276,90 26.676,18 252.214,77 World Cultures 0992.020110 1.594.412,88 0,00 261,01 25.145,16 237.739,52 0992.0202 Archives 2.690.803,68 134.668,86 462,53 44.559,96 421.300,21 Historic Archive 0992.020202 2.148.690,55 134.668,86 373,79 36.010,40 340.466,87 Photographic Archive 0992.020201 542.113,13 0,00 88,74 8.549,56 80.833,34 0992.03 Barcelona City 76.943.584,45 42.536,84 12.602,78 1.214.132,56 11.479.237,27 0992.0301 Barcelona City 73.411.420,55 0,00 12.017,59 1.157.756,68 10.946.221,23 Barcelona City 0992.030101 73.411.420,55 0,00 12.017,59 1.157.756,68 10.946.221,23 0992.0302 Grec Festival 3.532.163,90 42.536,84 585,19 56.375,88 533.016,04 Grec Festival 0992.030201 3.532.163,90 42.536,84 585,19 56.375,88 533.016,04 0992.04 Cultural Sectors Promotion 2.740.844,56 0,00 448,69 43.225,31 408.681,54 0992.0401 Sector relations 0,00 0,00 0,00 0,00 0,00 Sector relations 0992.040101 0,00 0,00 0,00 0,00 0,00 0992.0402 Exhibition centres 2.740.844,56 0,00 448,69 43.225,31 408.681,54 Fabra i Coats Art Centre 0992.040204 715.068,64 0,00 117,06 11.277,20 106.622,38 La Capella Art Centre 0992.040203 515.672,50 0,00 84,42 8.132,57 76.890,84 La Virreina 0992.040202 1.510.103,42 0,00 247,21 23.815,54 225.168,32 Showrooms 0992.040201 0,00 0992.05 Creativity and Innovation 1.988.722,64 0,00 325,56 31.363,74 296.534,22 0992.0501 Creativity and Innovation 1.988.722,64 0,00 325,56 31.363,74 296.534,22 Creativity and Innovation 0992.050101 1.988.722,64 0,00 325,56 31.363,74 296.534,22 0992.06 Consortiums and Foundations 990.048,58 171.647,39 190,17 18.320,87 169.841,42 Cost Report 2014 05-11-2017 13:20 44 .. 45 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CULTURE TRACKING COSTS BY TASK Direct Direct Area Management Structure Subprocess / Activity / Task Cost Cost Centers Indirect Cost Indirect Cost Indirect Cost* 0992.0601 Support to Consortia and Foundations 990.048,58 80.450,26 175,24 16.882,62 156.508,28 Support to Consortia and Foundations 0992.060101 990.048,58 80.450,26 175,24 16.882,62 156.508,28 0992.0602 Support to other entities 0,00 91.197,13 14,93 1.438,25 13.333,14 Support to other entities 0992.060201 0,00 91.197,13 14,93 1.438,25 13.333,14 0993 Consortia 12.683.538,02 0,00 2.076,32 200.029,51 1.854.349,27 0993.01 Libraries of Barcelona Consortium 12.683.538,02 0,00 2.076,32 200.029,51 1.854.349,27 0993.0101 Libraries of Barcelona Consortium 12.683.538,02 0,00 2.076,32 200.029,51 1.854.349,27 Libraries of Barcelona Consortium 0993.010101 12.683.538,02 0,00 2.076,32 200.029,51 1.854.349,27 * Structure + Municipal Institute of Finance (IMH) 127.731.465,35 3.146.718,49 21.425,03 2.064.053,38 19.452.718,65 Cost Report 2014 05-11-2017 13:20 45 .. 45