Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
Cost Report 2019
CORPORATE REPORT
SPORT (0400)
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
SPORT (0400)
NATURE OF COST
Process City Process   % Process
Nature % Cost % Cost
Cost Cost vs City   % City
Banking and Financial Services 282,80 0,00% 116.670,97 0,00% 0,24%
Cleaning 138.962,05 0,40% 44.840.236,49 1,80% 0,31%
Depreciation 5.108.879,91 14,71% 107.906.337,91 4,32% 4,73%
External contracts 3.585.866,80 10,33% 669.325.030,04 26,80% 0,54%
Financial expenses 225.244,30 0,65% 15.079.706,89 0,60% 1,49%
Grants and Transfers 15.719.917,24 45,27% 468.397.931,82 18,76% 3,36%
Human Resources 0,00 0,00% 136.880,88 0,01% 0,00%
Human Resources: Company social contributions 938.952,36 2,70% 185.319.601,69 7,42% 0,51%
Human Resources: Compensation 0,00 0,00% 599.974,30 0,02% 0,00%
Human Resources: Compensation for the service 2.316,21 0,01% 401.303,21 0,02% 0,58%
Human Resources: Other social costs 23.468,77 0,07% 8.597.310,59 0,34% 0,27%
Human Resources: Transportation of personnel 11.367,56 0,03% 688.393,46 0,03% 1,65%
Human Resources: Wages and salaries 3.815.383,86 10,99% 614.537.886,09 24,61% 0,62%
Leases and rents 285.974,29 0,82% 35.278.799,37 1,41% 0,81%
Maintenance, repairs and conservation 391.494,15 1,13% 73.228.547,76 2,93% 0,53%
Notifications 120.193,30 0,35% 7.898.426,06 0,32% 1,52%
Other expenses 296.601,55 0,85% 149.244.062,08 5,98% 0,20%
Publicity and propaganda 1.624.827,52 4,68% 15.744.349,70 0,63% 10,32%
Purchase of materials and perishable goods 9.663,04 0,03% 8.830.017,54 0,35% 0,11%
Studies and technical works 108.949,15 0,31% 18.067.931,13 0,72% 0,60%
Supplies: Electricity 1.301.080,52 3,75% 26.233.732,79 1,05% 4,96%
Supplies: Gas 426.121,54 1,23% 4.160.076,99 0,17% 10,24%
Supplies: Other 207.424,97 0,60% 25.861.195,71 1,04% 0,80%
Supplies: Telephone and data 28.854,38 0,08% 5.332.258,06 0,21% 0,54%
Supplies: Water 305.725,35 0,88% 5.974.368,97 0,24% 5,12%
Taxes 13.795,06 0,04% 3.956.294,21 0,16% 0,35%
Transports 31.949,84 0,09% 1.494.023,36 0,06% 2,14%
34.723.296,51 100,00% 2.497.251.348,10 100,00%
Cost Report 2019: CORPORATE REPORT 1 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
SPORT (0400)
COSTS OF MANDATORY AND NON-MANDATORY SERVICES BY TYPE, MANAGEMENT OFFICE AND SUBPROCESS
Subprocess Mandatory* % C.M. Non Mandatory % C.NotM.
Type / Management / Subprocess % Cost % Cost % Cost
Cost Cost / Cost Cost / Cost
City Council (0) 83.743,42 0,24% 66.994,74 0,26% 80,00% 16.748,68 0,18% 20,00%
Manager's Office for Citizens' Rights, Participation and Transparency 83.743,42 0,24% 66.994,74 0,26% 80,00% 16.748,68 0,18% 20,00%
(2001)
Social Equity and Health 83.743,42 0,24% 66.994,74 0,26% 80,00% 16.748,68 0,18% 20,00%
Local Independent Bodies (2) 34.522.814,93 99,42% 25.422.279,34 99,28% 73,64% 9.100.535,59 99,82% 26,36%
Barcelona Sports Institute (IBE) (2203) 34.522.814,93 99,42% 25.422.279,34 99,28% 73,64% 9.100.535,59 99,82% 26,36%
·Generic processes Barcelona Sports Institute (IBE) 7.717.155,59 22,22% 4.245.018,85 16,58% 55,01% 3.472.136,73 38,08% 44,99%
Encouraging and Promoting Practising Sports 10.543.790,27 30,37% 4.915.391,41 19,20% 46,62% 5.628.398,86 61,73% 53,38%
Sport Facilities Management 8.454.606,25 24,35% 8.454.606,25 33,02% 100,00% 0,00 0,00% 0,00%
Sporting Events 7.807.262,82 22,48% 7.807.262,82 30,49% 100,00% 0,00 0,00% 0,00%
Publicly Owned Business Organisations (4) 116.738,16 0,34% 116.738,16 0,46% 100,00% 0,00 0,00% 0,00%
Municipal Institute of Parks and Gardens (IMPJ) (5401) 116.738,16 0,34% 116.738,16 0,46% 100,00% 0,00 0,00% 0,00%
Green Spaces and Biodiversity 116.738,16 0,34% 116.738,16 0,46% 100,00% 0,00 0,00% 0,00%
34.723.296,51 100,00% 25.606.012,23 100,00% 73,74% 9.117.284,28 100,00% 26,26%
*In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date.
Cost Report 2019: CORPORATE REPORT 2 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
SPORT (0400)
COSTS OF MANDATORY AND NON-MANDATORY SERVICES BY TYPE, MANAGEMENT OFFICE AND INHABITANT
Subprocess Citizen Mandatory* Citizen Non Mandatory Citizen
Type / Management / Subprocess
Cost Cost Cost Cost Cost Cost
City Council (0) 83.743,42 0,05 66.994,74 0,04 16.748,68 0,01
Manager's Office for Citizens' Rights, Participation and Transparency (2001) 83.743,42 0,05 66.994,74 0,04 16.748,68 0,01
Social Equity and Health 83.743,42 0,05 66.994,74 0,04 16.748,68 0,01
Local Independent Bodies (2) 34.522.814,93 21,09 25.422.279,34 15,53 9.100.535,59 5,56
Barcelona Sports Institute (IBE) (2203) 34.522.814,93 21,09 25.422.279,34 15,53 9.100.535,59 5,56
·Generic processes Barcelona Sports Institute (IBE) 7.717.155,59 4,71 4.245.018,85 2,59 3.472.136,73 2,12
Encouraging and Promoting Practising Sports 10.543.790,27 6,44 4.915.391,41 3,00 5.628.398,86 3,44
Sport Facilities Management 8.454.606,25 5,17 8.454.606,25 5,17 0,00 0,00
Sporting Events 7.807.262,82 4,77 7.807.262,82 4,77 0,00 0,00
Publicly Owned Business Organisations (4) 116.738,16 0,07 116.738,16 0,07 0,00 0,00
Municipal Institute of Parks and Gardens (IMPJ) (5401) 116.738,16 0,07 116.738,16 0,07 0,00 0,00
Green Spaces and Biodiversity 116.738,16 0,07 116.738,16 0,07 0,00 0,00
34.723.296,51 21,21 25.606.012,23 15,64 9.117.284,28 5,57
Population: 1.636.762
Cost Report 2019: CORPORATE REPORT 3 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
SPORT (0400)
COSTS AND INCOME BY SUBPROCESS
ALLOCATION OF COSTS
7.717.155,59 ·Generic processes Barcelona Sports Institute (IBE) 10.543.790,27 Encouraging and Promoting Practising Sports 116.738,16 Green Spaces and Biodiversity
83.743,42 Social Equity and Health 8.454.606,25 Sport Facilities Management 7.807.262,82 Sporting Events
60.225,67 ·Generic processes Barcelona Sports Institute (IBE) 0,00 Encouraging and Promoting Practising Sports 0,00 Green Spaces and Biodiversity
0,00 Social Equity and Health 2.700.693,28 Sport Facilities Management 435.380,10 Sporting Events
ALLOCATION OF INCOME
Cost Report 2019: CORPORATE REPORT 4 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
SPORT (0400)
COSTS, REVENUE AND COVERAGE RATE BY TYPE, MANAGEMENT OFFICE AND SUBPROCESS
Direct Cost Structure Coverage
Type / Manager's Office / Subprocess Cost Income
Cost Indirect Indirect Cost Rate
City Council (0) 83.743,42 51.850,83 19.038,59 12.854,01 0,00
Manager's Office for Citizens' Rights, Participation and Transparency (2001) 83.743,42 51.850,83 19.038,59 12.854,01 0,00
Social Equity and Health 83.743,42 51.850,83 19.038,59 12.854,01 0,00
Local Independent Bodies (2) 34.522.814,93 23.474.164,97 6.726.004,72 4.322.645,23 3.196.299,05 9,26%
Barcelona Sports Institute (IBE) (2203) 34.522.814,93 23.474.164,97 6.726.004,72 4.322.645,23 3.196.299,05 9,26%
·Generic processes Barcelona Sports Institute (IBE) 7.717.155,59 5.259.954,84 1.490.925,96 966.274,79 60.225,67 0,78%
Encouraging and Promoting Practising Sports 10.543.790,27 7.130.786,50 2.092.802,48 1.320.201,29 0,00
Sport Facilities Management 8.454.606,25 5.762.595,63 1.633.398,70 1.058.611,92 2.700.693,28 31,94%
Sporting Events 7.807.262,82 5.320.828,00 1.508.877,59 977.557,23 435.380,10 5,58%
Publicly Owned Business Organisations (4) 116.738,16 84.523,33 15.896,36 16.318,46 0,00
Municipal Institute of Parks and Gardens (IMPJ) (5401) 116.738,16 84.523,33 15.896,36 16.318,46 0,00
Green Spaces and Biodiversity 116.738,16 84.523,33 15.896,36 16.318,46 0,00
34.723.296,51 23.610.539,13 6.760.939,68 4.351.817,70 3.196.299,05 9,21%
Cost Report 2019: CORPORATE REPORT 5 .. 6
11-04-2021 14:34
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
SPORT (0400)
FUNDING BY TYPE, MANAGER'S OFFICE, SUBPROCESS AND ACTIVITY
Income Income City Council
Type / Manager's Office / Subprocess / Activity / Task Cost
User Others Theoretical contribution
City Council (0) 83.743,42 0,00 0,00 83.743,42 100,00%
Manager's Office for Citizens' Rights, Participation and Transparency (2001) 83.743,42 0,00 0,00 83.743,42 100,00%
Social Equity and Health 83.743,42 0,00 0,00 83.743,42 100,00%
Local Independent Bodies (2) 34.522.814,93 2.759.737,22 436.561,83 31.326.515,88 90,74%
Barcelona Sports Institute (IBE) (2203) 34.522.814,93 2.759.737,22 436.561,83 31.326.515,88 90,74%
·Generic processes Barcelona Sports Institute (IBE) 7.717.155,59 0,00 60.225,67 7.656.929,92 99,22%
Encouraging and Promoting Practising Sports 10.543.790,27 0,00 0,00 10.543.790,27 100,00%
Sport Facilities Management 8.454.606,25 2.700.693,28 0,00 5.753.912,97 68,06%
Sporting Events 7.807.262,82 59.043,94 376.336,16 7.371.882,72 94,42%
Publicly Owned Business Organisations (4) 116.738,16 0,00 0,00 116.738,16 100,00%
Municipal Institute of Parks and Gardens (IMPJ) (5401) 116.738,16 0,00 0,00 116.738,16 100,00%
Green Spaces and Biodiversity 116.738,16 0,00 0,00 116.738,16 100,00%
34.723.296,51 2.759.737,22 436.561,83 31.526.997,46 90,79%
Cost Report 2019: CORPORATE REPORT 6 .. 6
11-04-2021 14:34