Ajuntament de Barcelona Presidency and Economics Department Directorate of Budget and Fiscal Policy Directorate of Cost Management and Assessment Services Cost Report 2014 Ciutat Vella District 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 36 DISTRIBUTION COSTS OF RESOURCES 37 DISTRIBUTION COSTS OF HUMAN RESOURCES 38 DISTRIBUTION COSTS OF ECONOMY 39 DISTRIBUTION OF FINANCIAL EXPENDITURE 40 DISTRIBUTION OF THE AREAS' INDIRECT COSTS 41 DISTRIBUTION OF COST CENTRES IN THE ACTIVITIES 42 TRACEABILITY OF THE TASKS' COSTS 44 Cost Report 2014 05-11-2017 13:20 1 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 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 .. 46 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 .. 46 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 .. 46 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 .. 46 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 .. 46 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 .. 46 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 .. 46 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 1 0 86 8, 9 46 % 5 % 3, 9 100% 03 9 1% , 0 9 1 , 500.000.000 2% 8 8 ,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 .. 46 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 .. 46 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 CIUTAT VELLA DISTRICT Cost Report 2014 05-11-2017 13:20 18 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT ALLOCATION OF COSTS AND INCOME BY SUBPROCESS ALLOCATION OF COSTS 145.784,79 (1101.01) General Services Directorate 7.247.688,21 (1101.02) Directorate of Service for permission and public areas 11.121.662,86 (1101.03) Directorate of Services to people and territory 0,00 (1101.01) General Services Directorate 6.143.800,42 (1101.02) Directorate of Service for permission and public areas 31.011,23 (1101.03) Directorate of Services to people and territory ALLOCATION OF INCOME Cost Report 2014 05-11-2017 13:20 20 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY SUBPROCESS Coverage Subprocess Cost Income Rate 1101 Ciutat Vella District 18.515.135,86 6.174.811,65 33,35% 1101.01 General Services Directorate 145.784,79 0,00 1101.02 Directorate of Service for permission and public areas 7.247.688,21 6.143.800,42 84,77% 1101.03 Directorate of Services to people and territory 11.121.662,86 31.011,23 0,28% 18.515.135,86 6.174.811,65 33,35% Cost Report 2014 05-11-2017 13:20 21 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY ACTIVITY Coverage Subprocess / Activity Cost Income Rate 1101 Ciutat Vella District 18.515.135,86 6.174.811,65 33,35% 1101.01 General Services Directorate 145.784,79 0,00 1101.0101 Legal Services 69.374,85 0,00 1101.0102 Communication 76.409,94 0,00 1101.02 Directorate of Service for permission and public areas 7.247.688,21 6.143.800,42 84,77% 1101.0201 Licenses, permission and inspections 2.374.253,32 6.143.800,42 258,77% 1101.0202 Works and maintenance 4.873.434,89 0,00 1101.03 Directorate of Services to people and territory 11.121.662,86 31.011,23 0,28% Amounts not assignable to tasks 0,00 389,04 1101.0301 District facilities 7.025.847,49 26.001,59 0,37% 1101.0302 Education-related coordination (participation in school councils) 1101.0303 Social Promotion 1.463.143,01 4.620,60 0,32% 1101.0304 Territorial dynamization 2.275.256,17 0,00 1101.0305 Incidents, complaints and grievances in the district 186.742,65 0,00 1101.0306 Territorial coordination 170.673,54 0,00 18.515.135,86 6.174.811,65 33,35% Cost Report 2014 05-11-2017 13:20 22 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY TASK Coverage Subprocess / Activity / Task Cost Income Rate 1101 Ciutat Vella District 18.515.135,86 6.174.811,65 33,35% 1101.01 General Services Directorate 145.784,79 0,00 1101.0101 Legal Services 69.374,85 0,00 Civil marriages 1101.010101 69.374,85 0,00 1101.0102 Communication 76.409,94 0,00 Citizen's service. Management of complaints and suggestions (IRIS) 1101.010201 76.409,94 0,00 1101.02 Directorate of Service for permission and public areas 7.247.688,21 6.143.800,42 84,77% 1101.0201 Licenses, permission and inspections 2.374.253,32 6.143.800,42 258,77% Business license. Revision of communications and initial controls 1101.020103 155.227,33 177.757,40 114,51% Citizen and business licenses and permits service 1101.020108 218.031,65 0,00 Declaration of condemnation 1101.020102 Events license 1101.020105 63.016,96 0,00 Inspection of activities, works, public areas, health and safety 1101.020107 1.057.793,93 2.894.807,04 273,66% License for the occupation of a public thoroughfare 1101.020104 283.665,69 2.033.987,06 717,04% Major works permission 1101.020101 211.107,88 0,00 Minor works permission. Revision of direct and delayed communications 1101.020106 287.591,50 5.925,47 2,06% Solving of complaints, incidents and grievances 1101.020110 Subsidiary execution files 1101.020111 49.578,57 1.023.813,38 2065,03% Urban planning files and reports 1101.020109 48.239,81 7.510,07 15,57% 1101.0202 Works and maintenance 4.873.434,89 0,00 Coordination of investments in the territory (maintenance, environment and transport) 1101.020201 103.395,07 0,00 Coordination of supplying companies 1101.020202 26.301,93 0,00 Inspection and supervision of street cleaning 1101.020205 14.704,00 0,00 Preparation of projects for building works 1101.020203 155.695,92 0,00 Preventative and corrective maintenance of public thoroughfares and paving 1101.020204 2.455.128,03 0,00 Preventative and corrective maintenance of the District's municipal buildings 1101.020206 529.453,94 0,00 Street Lighting 1101.020207 1.588.756,00 0,00 1101.03 Directorate of Services to people and territory 11.121.662,86 31.011,23 0,28% Amounts not assignable to tasks 0,00 389,04 Amounts not assignable to tasks 0,00 389,04 1101.0301 District facilities 7.025.847,49 26.001,59 0,37% Community centres 1101.030105 438.039,49 0,00 Directorate for sector bodies providing Services to people and for the facilities Committees 1101.030109 55.258,89 0,00 District's civic centres 1101.030101 3.523.368,96 18.202,30 0,52% Libraries 1101.030106 697.359,89 0,00 Other facilities in the district 1101.030102 429.981,20 6.895,58 1,60% Support to the management of children's facilties (children's community centres and play centres) 1101.030103 214.100,57 0,00 Support to the management of municipal sports centres 1101.030107 290.830,37 0,00 Support to the management of senior citizens' community centres 1101.030108 1.003.318,73 903,71 0,09% Support to the management of young people's community centres and PIJ 1101.030104 373.589,39 0,00 1101.0302 Education-related coordination (participation in school councils) Education-related coordination (participation in school councils) 1101.030201 1101.0303 Social Promotion 1.463.143,01 4.620,60 0,32% Cultural promotion 1101.030309 269.613,49 0,00 Educational promotion 1101.030307 420.700,89 0,00 Health Promotion 1101.030308 9.336,14 0,00 Promotion and participation of children 1101.030303 155.218,36 0,00 Promotion of disabled people 1101.030306 21.586,20 0,00 Promotion of senior citizens 1101.030304 41.605,40 0,00 Promotion of young people 1101.030302 65.231,86 0,00 Social action and integration programmes 1101.030311 318.235,03 4.620,60 1,45% Social promotion of inmigration 1101.030305 6.349,62 0,00 Cost Report 2014 05-11-2017 13:20 23 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT MAP OF ACTIVITIES: COSTS, INCOME AND RATES OF COVERAGE BY TASK Coverage Subprocess / Activity / Task Cost Income Rate Social promotion of women 1101.030301 49.661,11 0,00 Sports Promotion 1101.030310 105.604,91 0,00 1101.0304 Territorial dynamization 2.275.256,17 0,00 Actions regarding neighbourhood laws or any other community programmes 1101.030405 113.103,19 0,00 District's event infrastructure management 1101.030401 339.282,80 0,00 District's festive activities management 1101.030404 423.136,01 0,00 Regular contact with the territory's entities and neighbours 1101.030402 1.157.409,19 0,00 Support to commerce and tourism 1101.030403 242.324,98 0,00 1101.0305 Incidents, complaints and grievances in the district 186.742,65 0,00 Incidents, complaints and grievances in the district 1101.030501 186.742,65 0,00 1101.0306 Territorial coordination 170.673,54 0,00 Table of prevention, security and cohabitation in the district 1101.030602 141.051,20 0,00 Table of public premises in the district or administrative authority 1101.030601 14.011,63 0,00 Territorial Action Plans 1101.030603 15.610,71 0,00 18.515.135,86 6.174.811,65 33,35% Cost Report 2014 05-11-2017 13:20 24 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT 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. 1101.01 General Services Directorate 145.784,79 0,79% 145.784,79 0,88% 100,00% 0,00 0,00% 0,00% 1101.02 Directorate of Service for permission and public areas 7.247.688,21 39,14% 7.247.688,21 43,73% 100,00% 0,00 0,00% 0,00% 1101.03 Directorate of Services to people and territory 11.121.662,86 60,07% 9.179.378,96 55,39% 82,54% 1.942.283,90 100,00% 17,46% 18.515.135,86 100,00% 16.572.851,96 100,00% 89,51% 1.942.283,90 100,00% 10,49% *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 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT 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 1101.01 General Services Directorate 145.784,79 1,45 145.784,79 1,45 0,00 0,00 1101.02 Directorate of Service for permission and public areas 7.247.688,21 71,98 7.247.688,21 71,98 0,00 0,00 1101.03 Directorate of Services to people and territory 11.121.662,86 110,46 9.179.378,96 91,17 1.942.283,90 19,29 18.515.135,86 183,89 16.572.851,96 164,60 1.942.283,90 19,29 *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. City Population: 100.685 citizens Cost Report 2014 05-11-2017 13:20 27 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT NATURE OF COST Process City Process % Process Nature % Cost % Cost Cost Cost vs City % City Cleaning 520.556,60 2,81% 34.609.098,48 1,70% 1,50% Depreciation 896.489,23 4,84% 72.378.177,82 3,55% 1,24% External contracts 3.616.964,98 19,54% 540.977.223,99 26,56% 0,67% Financial expenses 258.939,10 1,40% 35.864.708,05 1,76% 0,72% Grants and Transfers 3.996.950,52 21,59% 403.670.378,11 19,82% 0,99% Human Resources 5.646.409,85 30,50% 633.939.090,07 31,12% 0,89% Leasing 295.289,60 1,59% 34.020.720,11 1,67% 0,87% Maintenance, repairs and conservation 820.223,36 4,43% 61.365.399,64 3,01% 1,34% Notifications 65.045,67 0,35% 6.235.664,35 0,31% 1,04% Other expenses 1.480.380,33 8,00% 117.158.114,48 5,75% 1,26% Purchase of materials and perishable good 33.053,60 0,18% 3.974.449,24 0,20% 0,83% Studies and technical works 187.935,63 1,02% 13.141.290,39 0,65% 1,43% Supplies: Electricity 349.220,35 1,89% 25.887.892,84 1,27% 1,35% Supplies: Gas 16.903,62 0,09% 4.832.749,49 0,24% 0,35% Supplies: Other 29.297,39 0,16% 34.335.866,86 1,69% 0,09% Supplies: Telephone and data 276.020,80 1,49% 9.638.652,43 0,47% 2,86% Supplies: Water 25.455,23 0,14% 5.064.493,66 0,25% 0,50% 18.515.135,86 100,00% 2.037.093.970,01 100,00% Cost Report 2014 05-11-2017 13:20 29 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT FINANCING Income Income City Subprocess / Activity / Task Cost User Others Theoretical coverage 1101 Ciutat Vella District 18.515.135,86 6.149.365,04 25.446,61 12.340.324,21 66,65% 1101.01 General Services Directorate 145.784,79 0,00 0,00 145.784,79 100,00% 1101.0101 Legal Services 69.374,85 0,00 0,00 69.374,85 100,00% Civil marriages 1101.010101 69.374,85 0,00 0,00 69.374,85 100,00% 1101.0102 Communication 76.409,94 0,00 0,00 76.409,94 100,00% Citizen's service. Management of complaints and suggestions (IRIS) 1101.010201 76.409,94 0,00 0,00 76.409,94 100,00% 1101.02 Directorate of Service for permission and public areas 7.247.688,21 6.143.800,42 0,00 1.103.887,79 15,23% 1101.0201 Licenses, permission and inspections 2.374.253,32 6.143.800,42 0,00 0,00 Business license. Revision of communications and initial controls 1101.020103 155.227,33 177.757,40 0,00 0,00 0,00% Citizen and business licenses and permits service 1101.020108 218.031,65 0,00 0,00 218.031,65 100,00% Declaration of condemnation 1101.020102 Events license 1101.020105 63.016,96 0,00 0,00 63.016,96 100,00% Inspection of activities, works, public areas, health and safety 1101.020107 1.057.793,93 2.894.807,04 0,00 0,00 0,00% License for the occupation of a public thoroughfare 1101.020104 283.665,69 2.033.987,06 0,00 0,00 0,00% Major works permission 1101.020101 211.107,88 0,00 0,00 211.107,88 100,00% Minor works permission. Revision of direct and delayed communicatio 1101.020106 287.591,50 5.925,47 0,00 281.666,03 97,94% Solving of complaints, incidents and grievances 1101.020110 Subsidiary execution files 1101.020111 49.578,57 1.023.813,38 0,00 0,00 0,00% Urban planning files and reports 1101.020109 48.239,81 7.510,07 0,00 40.729,74 84,43% 1101.0202 Works and maintenance 4.873.434,89 0,00 0,00 4.873.434,89 100,00% Coordination of investments in the territory (maintenance, environment 1101.020201 103.395,07 0,00 0,00 103.395,07 100,00% Coordination of supplying companies 1101.020202 26.301,93 0,00 0,00 26.301,93 100,00% Inspection and supervision of street cleaning 1101.020205 14.704,00 0,00 0,00 14.704,00 100,00% Preparation of projects for building works 1101.020203 155.695,92 0,00 0,00 155.695,92 100,00% Preventative and corrective maintenance of public thoroughfares and p 1101.020204 2.455.128,03 0,00 0,00 2.455.128,03 100,00% Preventative and corrective maintenance of the District's municipal buil 1101.020206 529.453,94 0,00 0,00 529.453,94 100,00% Street Lighting 1101.020207 1.588.756,00 0,00 0,00 1.588.756,00 100,00% 1101.03 Directorate of Services to people and territory 11.121.662,86 5.564,62 25.446,61 11.090.651,63 99,72% Amounts not assignable to tasks 0,00 389,04 0,00 0,00 Amounts not assignable to tasks 0,00 389,04 0,00 0,00 0,00% 1101.0301 District facilities 7.025.847,49 5.175,58 20.826,01 6.999.845,90 99,63% Community centres 1101.030105 438.039,49 0,00 0,00 438.039,49 100,00% Directorate for sector bodies providing Services to people and for the fa 1101.030109 55.258,89 0,00 0,00 55.258,89 100,00% District's civic centres 1101.030101 3.523.368,96 0,00 18.202,30 3.505.166,66 99,48% Libraries 1101.030106 697.359,89 0,00 0,00 697.359,89 100,00% Other facilities in the district 1101.030102 429.981,20 5.175,58 1.720,00 423.085,62 98,40% Support to the management of children's facilties (children's communit 1101.030103 214.100,57 0,00 0,00 214.100,57 100,00% Support to the management of municipal sports centres 1101.030107 290.830,37 0,00 0,00 290.830,37 100,00% Support to the management of senior citizens' community centres 1101.030108 1.003.318,73 0,00 903,71 1.002.415,02 99,91% Support to the management of young people's community centres and 1101.030104 373.589,39 0,00 0,00 373.589,39 100,00% 1101.0302 Education-related coordination (participation in school councils) Education-related coordination (participation in school councils) 1101.030201 1101.0303 Social Promotion 1.463.143,01 0,00 4.620,60 1.458.522,41 99,68% Cultural promotion 1101.030309 269.613,49 0,00 0,00 269.613,49 100,00% Educational promotion 1101.030307 420.700,89 0,00 0,00 420.700,89 100,00% Health Promotion 1101.030308 9.336,14 0,00 0,00 9.336,14 100,00% Promotion and participation of children 1101.030303 155.218,36 0,00 0,00 155.218,36 100,00% Promotion of disabled people 1101.030306 21.586,20 0,00 0,00 21.586,20 100,00% Promotion of senior citizens 1101.030304 41.605,40 0,00 0,00 41.605,40 100,00% Promotion of young people 1101.030302 65.231,86 0,00 0,00 65.231,86 100,00% Social action and integration programmes 1101.030311 318.235,03 0,00 4.620,60 313.614,43 98,55% Social promotion of inmigration 1101.030305 6.349,62 0,00 0,00 6.349,62 100,00% Cost Report 2014 05-11-2017 13:20 31 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT FINANCING Income Income City Subprocess / Activity / Task Cost User Others Theoretical coverage Social promotion of women 1101.030301 49.661,11 0,00 0,00 49.661,11 100,00% Sports Promotion 1101.030310 105.604,91 0,00 0,00 105.604,91 100,00% 1101.0304 Territorial dynamization 2.275.256,17 0,00 0,00 2.275.256,17 100,00% Actions regarding neighbourhood laws or any other community progra 1101.030405 113.103,19 0,00 0,00 113.103,19 100,00% District's event infrastructure management 1101.030401 339.282,80 0,00 0,00 339.282,80 100,00% District's festive activities management 1101.030404 423.136,01 0,00 0,00 423.136,01 100,00% Regular contact with the territory's entities and neighbours 1101.030402 1.157.409,19 0,00 0,00 1.157.409,19 100,00% Support to commerce and tourism 1101.030403 242.324,98 0,00 0,00 242.324,98 100,00% 1101.0305 Incidents, complaints and grievances in the district 186.742,65 0,00 0,00 186.742,65 100,00% Incidents, complaints and grievances in the district 1101.030501 186.742,65 0,00 0,00 186.742,65 100,00% 1101.0306 Territorial coordination 170.673,54 0,00 0,00 170.673,54 100,00% Table of prevention, security and cohabitation in the district 1101.030602 141.051,20 0,00 0,00 141.051,20 100,00% Table of public premises in the district or administrative authority 1101.030601 14.011,63 0,00 0,00 14.011,63 100,00% Territorial Action Plans 1101.030603 15.610,71 0,00 0,00 15.610,71 100,00% 18.515.135,86 6.149.365,04 25.446,61 12.340.324,21 66,65% Cost Report 2014 05-11-2017 13:20 32 .. 46 Presidency and Economics DepartmentAjuntament 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 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT BASIC MANAGEMENT INDICATORS 1101.01 General Services Directorate Civil marriages Cost per civil marriage Civil marriages Cost (1101.010101) 69.374,85 € = = =1.415,81 € Civil marriages number 49 1101.02 Directorate of Service for permission and public areas Business license. Revision of communications and initial controls Cost per review Business license. Revision of communications and initial controls Cost (1101.020103) 155.227,33 € = = =9,78 € Reviews number 15.864 Inspection and supervision of street cleaning Cost per district inhabitant Inspection and supervision of street cleaning Cost (1101.020205) 14.704,00 € = = =0,15 € District population 100.685 Inspection of activities, works, public areas, health and safety Cost per inspection Inspection of activities, works, public areas, health and safety Cost (1101.020107) 1.057.793,93 € = = =232,02 € Inspections number 4.559 License for the occupation of a public thoroughfare Cost per permission/permit/license License for the occupation of a public thoroughfare Cost (1101.020104) 283.665,69 € = = =40,00 € Permission/permits/licenses number 7.092 Minor works permission. Revision of direct and delayed communications Cost per review Minor works permission. Revision of direct and delayed communications Cost (1101.020106) 287.591,50 € = = =49,89 € Reviews number 5.764 Preparation of projects for building works Cost per project Preparation of projects for building works Cost (1101.020203) 155.695,92 € = = =1.831,72 € Projects number 85 Preventative and corrective maintenance of public thoroughfares and paving Cost per district inhabitant Preventative and corrective maintenance of public thoroughfares and paving Cost (1101.020204) 2.455.128,03 € = = =24,38 € District population 100.685 Preventative and corrective maintenance of the District's municipal buildings Cost per building Preventative and corrective maintenance of the District's municipal buildings Cost (1101.020206) 529.453,94 € = = =13.236,35 € Building occupants number 40 Street Lighting Cost per district inhabitant Street Lighting Cost (1101.020207) 1.588.756,00 € = = =15,78 € District population 100.685 Subsidiary execution files Cost per file Subsidiary execution files Cost (1101.020111) 49.578,57 € = = =1.458,19 € Files number 34 Urban planning files and reports Cost per file Urban planning files and reports Cost (1101.020109) 48.239,81 € = = =11,82 € Files number 4.080 1101.03 Directorate of Services to people and territory Actions regarding neighbourhood laws or any other community programmes Cost per district inhabitant Actions regarding neighbourhood laws or any other community programmes Cost (1101.030405) 113.103,19 € = = =1,12 € District population 100.685 Cost Report 2014 05-11-2017 13:20 34 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT BASIC MANAGEMENT INDICATORS Community centres Cost per community centre Community centres Cost (1101.030105) 438.039,49 € = = =219.019,75 € Community centres number 2 Directorate of Services to people and territory Cost per district inhabitant Directorate of Services to people and territory Cost (1101.03) 11.121.662,86 € = = =110,46 € District population 100.685 District's civic centres Cost per centre District's civic centres Cost (1101.030101) 3.523.368,96 € = = =880.842,24 € Centres number 4 District's event infrastructure management Cost per event District's event infrastructure management Cost (1101.030401) 339.282,80 € = = =618,00 € Events number 549 District's festive activities management Cost per festive activity District's festive activities management Cost (1101.030404) 423.136,01 € = = =963,86 € Festive activities number 439 Libraries Cost per library Libraries Cost (1101.030106) 697.359,89 € = = =174.339,97 € Libraries number 4 Support to the management of children's facilties (children's community centres and play centres) Cost per district inhabitant Support to the management of children's facilties (children's community centres and play centres) Cost (1101.030103) 214.100,57 € = = =2,13 € District population 100.685 Support to the management of municipal sports centres Cost per centre Support to the management of municipal sports centres Cost (1101.030107) 290.830,37 € = = =58.166,07 € Centres number 5 Support to the management of senior citizens' community centres Cost per community centre Support to the management of senior citizens' community centres Cost (1101.030108) 1.003.318,73 € = = =200.663,75 € Community centres number 5 Support to the management of young people's community centres and PIJ Cost per community centre Support to the management of young people's community centres and PIJ Cost (1101.030104) 373.589,39 € = = =373.589,39 € Community centres number 1 Cost Report 2014 05-11-2017 13:20 35 .. 46 Presidency and Economics DepartmentAjuntament 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 36 .. 46 Presidency and Economics DepartmentAjuntament 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 37 .. 46 Presidency and Economics DepartmentAjuntament 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 38 .. 46 Presidency and Economics DepartmentAjuntament 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 39 .. 46 Presidency and Economics DepartmentAjuntament 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 40 .. 46 Presidency and Economics DepartmentAjuntament 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 41 .. 46 Presidency and Economics DepartmentAjuntament 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 42 .. 46 Presidency and Economics DepartmentAjuntament 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 43 .. 46 Presidency and Economics DepartmentAjuntament 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 44 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT TRACKING COSTS BY TASK Direct Direct Area Management Structure Subprocess / Activity / Task Cost Cost Centers Indirect Cost Indirect Cost Indirect Cost* 1101 Ciutat Vella District 9.066.738,76 1.439.209,90 1.720.259,62 2.322.002,50 3.966.925,08 1101.01 General Services Directorate 90.493,72 0,00 14.817,57 12.529,16 27.944,34 1101.0101 Legal Services 43.063,40 0,00 7.051,26 5.962,27 13.297,92 Civil marriages 1101.010101 43.063,40 0,00 7.051,26 5.962,27 13.297,92 1101.0102 Communication 47.430,32 0,00 7.766,31 6.566,89 14.646,42 Citizen's service. Management of complaints and suggestions (IRIS 1101.010201 47.430,32 0,00 7.766,31 6.566,89 14.646,42 1101.02 Directorate of Service for permission and public areas 3.844.968,36 12.207,23 631.579,65 1.036.042,54 1.722.890,43 1101.0201 Licenses, permission and inspections 1.263.563,19 0,00 206.897,70 339.394,77 564.397,66 Business license. Revision of communications and initial controls 1101.020103 82.611,04 0,00 13.526,85 22.189,44 36.900,00 Citizen and business licenses and permits service 1101.020108 116.035,12 0,00 18.999,76 31.167,19 51.829,58 Declaration of condemnation 1101.020102 0,00 Events license 1101.020105 33.537,24 0,00 5.491,44 9.008,15 14.980,13 Inspection of activities, works, public areas, health and safety 1101.020107 562.951,50 0,00 92.178,51 151.209,53 251.454,39 License for the occupation of a public thoroughfare 1101.020104 150.965,16 0,00 24.719,26 40.549,44 67.431,83 Major works permission 1101.020101 112.350,33 0,00 18.396,41 30.177,45 50.183,69 Minor works permission. Revision of direct and delayed communic 1101.020106 153.054,45 0,00 25.061,36 41.110,63 68.365,06 Solving of complaints, incidents and grievances 1101.020110 0,00 Subsidiary execution files 1101.020111 26.385,41 0,00 4.320,39 7.087,16 11.785,61 Urban planning files and reports 1101.020109 25.672,94 0,00 4.203,72 6.895,78 11.467,37 1101.0202 Works and maintenance 2.581.405,17 12.207,23 424.681,95 696.647,77 1.158.492,77 Coordination of investments in the territory (maintenance, environm 1101.020201 55.026,22 0,00 9.010,08 14.780,12 24.578,65 Coordination of supplying companies 1101.020202 13.997,73 0,00 2.292,01 3.759,81 6.252,38 Inspection and supervision of street cleaning 1101.020205 7.825,38 0,00 1.281,34 2.101,91 3.495,37 Preparation of projects for building works 1101.020203 82.860,42 0,00 13.567,69 22.256,42 37.011,39 Preventative and corrective maintenance of public thoroughfares an 1101.020204 1.306.604,20 0,00 213.945,31 350.955,64 583.622,88 Preventative and corrective maintenance of the District's municipal 1101.020206 269.564,94 12.207,23 46.137,79 75.684,38 125.859,60 Street Lighting 1101.020207 845.526,28 0,00 138.447,73 227.109,49 377.672,50 1101.03 Directorate of Services to people and territory 5.131.276,68 1.427.002,67 1.073.862,40 1.273.430,80 2.216.090,31 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 1101.0301 District facilities 2.762.504,75 1.380.533,14 678.387,17 804.459,79 1.399.962,64 Community centres 1101.030105 150.657,91 107.647,47 42.295,31 50.155,54 87.283,26 Directorate for sector bodies providing Services to people and for t 1101.030109 32.585,35 0,00 5.335,57 6.327,15 11.010,82 District's civic centres 1101.030101 1.491.260,74 586.417,59 340.202,13 403.425,87 702.062,63 Libraries 1101.030106 22.991,90 388.230,87 67.334,23 79.847,73 138.955,16 Other facilities in the district 1101.030102 37.148,46 216.405,07 41.517,23 49.232,86 85.677,58 Support to the management of children's facilties (children's comm 1101.030103 71.321,42 54.930,50 20.672,68 24.514,52 42.661,45 Support to the management of municipal sports centres 1101.030107 171.498,35 0,00 28.081,39 33.300,09 57.950,54 Support to the management of senior citizens' community centres 1101.030108 591.642,15 0,00 96.876,36 114.880,03 199.920,19 Support to the management of young people's community centres 1101.030104 193.398,47 26.901,64 36.072,27 42.776,00 74.441,01 1101.0302 Education-related coordination (participation in school councils) 0,00 Education-related coordination (participation in school councils) 1101.030201 0,00 1101.0303 Social Promotion 862.793,68 0,00 141.275,12 167.529,93 291.544,28 Cultural promotion 1101.030309 158.987,07 0,00 26.032,78 30.870,75 53.722,89 Educational promotion 1101.030307 248.081,06 0,00 40.621,16 48.170,27 83.828,40 Health Promotion 1101.030308 5.505,38 0,00 901,46 1.068,99 1.860,31 Promotion and participation of children 1101.030303 91.529,96 0,00 14.987,25 17.772,51 30.928,64 Promotion of disabled people 1101.030306 12.729,06 0,00 2.084,28 2.471,62 4.301,24 Promotion of senior citizens 1101.030304 24.534,08 0,00 4.017,25 4.763,82 8.290,25 Promotion of young people 1101.030302 38.466,26 0,00 6.298,52 7.469,05 12.998,03 Social action and integration programmes 1101.030311 187.658,47 0,00 30.727,48 36.437,92 63.411,16 Social promotion of inmigration 1101.030305 3.744,28 0,00 613,09 727,03 1.265,22 Cost Report 2014 05-11-2017 13:20 45 .. 46 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services CIUTAT VELLA DISTRICT TRACKING COSTS BY TASK Direct Direct Area Management Structure Subprocess / Activity / Task Cost Cost Centers Indirect Cost Indirect Cost Indirect Cost* Social promotion of women 1101.030301 29.284,42 0,00 4.795,07 5.686,20 9.895,42 Sports Promotion 1101.030310 62.273,64 0,00 10.196,78 12.091,77 21.042,72 1101.0304 Territorial dynamization 1.295.215,24 46.469,53 219.689,45 260.516,91 453.365,04 Actions regarding neighbourhood laws or any other community pro 1101.030405 66.695,27 0,00 10.920,78 12.950,32 22.536,82 District's event infrastructure management 1101.030401 200.070,03 0,00 32.759,76 38.847,89 67.605,12 District's festive activities management 1101.030404 249.517,02 0,00 40.856,29 48.449,09 84.313,61 Regular contact with the territory's entities and neighbours 1101.030402 636.037,48 46.469,53 111.754,71 132.523,39 230.624,08 Support to commerce and tourism 1101.030403 142.895,44 0,00 23.397,91 27.746,22 48.285,41 1101.0305 Incidents, complaints and grievances in the district 110.119,37 0,00 18.031,11 21.382,04 37.210,13 Incidents, complaints and grievances in the district 1101.030501 110.119,37 0,00 18.031,11 21.382,04 37.210,13 1101.0306 Territorial coordination 100.643,64 0,00 16.479,55 19.542,13 34.008,22 Table of prevention, security and cohabitation in the district 1101.030602 83.175,79 0,00 13.619,33 16.150,37 28.105,71 Table of public premises in the district or administrative authority 1101.030601 8.262,45 0,00 1.352,91 1.604,33 2.791,94 Territorial Action Plans 1101.030603 9.205,40 0,00 1.507,31 1.787,43 3.110,57 * Structure + Municipal Institute of Finance (IMH) 9.066.738,76 1.439.209,90 1.720.259,62 2.322.002,50 3.966.925,08 Cost Report 2014 05-11-2017 13:20 46 .. 46