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
EDUCATION (0800)
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
EDUCATION (0800)
NATURE OF COST
Process City Process   % Process
Nature % Cost % Cost
Cost Cost vs City   % City
Banking and Financial Services 37.396,58 0,02% 116.670,97 0,00% 32,05%
Cleaning 20.259.595,27 10,55% 44.840.236,49 1,80% 45,18%
Depreciation 14.727.329,03 7,67% 107.906.337,91 4,32% 13,65%
External contracts 24.491.129,68 12,76% 669.325.030,04 26,80% 3,66%
Financial expenses 1.213.529,86 0,63% 15.079.706,89 0,60% 8,05%
Grants and Transfers 15.823.848,41 8,24% 468.397.931,82 18,76% 3,38%
Human Resources 0,00 0,00% 136.880,88 0,01% 0,00%
Human Resources: Company social contributions 19.224.741,57 10,02% 185.319.601,69 7,42% 10,37%
Human Resources: Compensation 0,00 0,00% 599.974,30 0,02% 0,00%
Human Resources: Compensation for the service 20.454,46 0,01% 401.303,21 0,02% 5,10%
Human Resources: Other social costs 413.577,28 0,22% 8.597.310,59 0,34% 4,81%
Human Resources: Transportation of personnel 32.450,41 0,02% 688.393,46 0,03% 4,71%
Human Resources: Wages and salaries 65.786.219,82 34,27% 614.537.886,09 24,61% 10,70%
Leases and rents 2.667.631,95 1,39% 35.278.799,37 1,41% 7,56%
Maintenance, repairs and conservation 12.052.529,14 6,28% 73.228.547,76 2,93% 16,46%
Notifications 596.551,92 0,31% 7.898.426,06 0,32% 7,55%
Other expenses 3.250.221,24 1,69% 149.244.062,08 5,98% 2,18%
Publicity and propaganda 1.005.316,37 0,52% 15.744.349,70 0,63% 6,39%
Purchase of materials and perishable goods 100.667,39 0,05% 8.830.017,54 0,35% 1,14%
Studies and technical works 873.678,91 0,46% 18.067.931,13 0,72% 4,84%
Supplies: Electricity 4.967.264,42 2,59% 26.233.732,79 1,05% 18,93%
Supplies: Gas 2.058.397,93 1,07% 4.160.076,99 0,17% 49,48%
Supplies: Other 894.741,31 0,47% 25.861.195,71 1,04% 3,46%
Supplies: Telephone and data 233.867,31 0,12% 5.332.258,06 0,21% 4,39%
Supplies: Water 927.569,86 0,48% 5.974.368,97 0,24% 15,53%
Taxes 232.266,65 0,12% 3.956.294,21 0,16% 5,87%
Transports 62.632,38 0,03% 1.494.023,36 0,06% 4,19%
191.953.609,16 100,00% 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
EDUCATION (0800)
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
Local Independent Bodies (2) 84.259.900,89 43,90% 83.501.303,38 43,67% 99,10% 758.597,51 100,00% 0,90%
Municipal Institute of Social Services (IMSS). (2201) 482.674,41 0,25% 338.501,26 0,18% 70,13% 144.173,15 19,01% 29,87%
·Generic processes Municipal Institute of Social Services (IMSS). 482.674,41 0,25% 338.501,26 0,18% 70,13% 144.173,15 19,01% 29,87%
Barcelona Municipal Institute of Education (IMEB) (8200) 83.777.226,48 43,64% 83.162.802,12 43,50% 99,27% 614.424,36 80,99% 0,73%
·Generic processes Municipal Institute of Education of Barcelona 740.168,46 0,39% 125.744,10 0,07% 16,99% 614.424,36 80,99% 83,01%
(IMEB)
Municipal Education Centres 82.729.953,91 43,10% 82.729.953,91 43,27% 100,00% 0,00 0,00% 0,00%
Municipal Schools' Council 307.104,11 0,16% 307.104,11 0,16% 100,00% 0,00 0,00% 0,00%
Consortiums (3) 107.693.708,27 56,10% 107.693.708,27 56,33% 100,00% 0,00 0,00% 0,00%
Barcelona Education Consortium (CEB) (8301) 107.693.708,27 56,10% 107.693.708,27 56,33% 100,00% 0,00 0,00% 0,00%
·Generic processes Barcelona Education Consortium (CEB) 107.693.708,27 56,10% 107.693.708,27 56,33% 100,00% 0,00 0,00% 0,00%
191.953.609,16 100,00% 191.195.011,65 100,00% 99,60% 758.597,51 100,00% 0,40%
*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
EDUCATION (0800)
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
Local Independent Bodies (2) 84.259.900,89 51,48 83.501.303,38 51,02 758.597,51 0,46
Municipal Institute of Social Services (IMSS). (2201) 482.674,41 0,29 338.501,26 0,21 144.173,15 0,09
·Generic processes Municipal Institute of Social Services (IMSS). 482.674,41 0,29 338.501,26 0,21 144.173,15 0,09
Barcelona Municipal Institute of Education (IMEB) (8200) 83.777.226,48 51,18 83.162.802,12 50,81 614.424,36 0,38
·Generic processes Municipal Institute of Education of Barcelona (IMEB) 740.168,46 0,45 125.744,10 0,08 614.424,36 0,38
Municipal Education Centres 82.729.953,91 50,54 82.729.953,91 50,54 0,00 0,00
Municipal Schools' Council 307.104,11 0,19 307.104,11 0,19 0,00 0,00
Consortiums (3) 107.693.708,27 65,80 107.693.708,27 65,80 0,00 0,00
Barcelona Education Consortium (CEB) (8301) 107.693.708,27 65,80 107.693.708,27 65,80 0,00 0,00
·Generic processes Barcelona Education Consortium (CEB) 107.693.708,27 65,80 107.693.708,27 65,80 0,00 0,00
191.953.609,16 117,28 191.195.011,65 116,81 758.597,51 0,46
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
EDUCATION (0800)
COSTS AND INCOME BY SUBPROCESS
ALLOCATION OF COSTS
107.693.708,27 ·Generic processes Barcelona Education Consortium (CEB) 740.168,46 ·Generic processes Municipal Institute of Education of 482.674,41 ·Generic processes Municipal Institute of Social Services 
Barcelona (IMEB) (IMSS).
82.729.953,91 Municipal Education Centres 307.104,11 Municipal Schools' Council
0,00 ·Generic processes Barcelona Education Consortium (CEB) 284.710,27 ·Generic processes Municipal Institute of Education of 0,00 ·Generic processes Municipal Institute of Social Services 
Barcelona (IMEB) (IMSS).
17.240.190,91 Municipal Education Centres 0,00 Municipal Schools' Council
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
EDUCATION (0800)
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
Local Independent Bodies (2) 84.259.900,89 64.979.494,74 6.336.298,91 12.944.107,24 17.524.901,18 20,80%
Municipal Institute of Social Services (IMSS). (2201) 482.674,41 359.982,51 60.227,37 62.464,53 0,00
·Generic processes Municipal Institute of Social Services (IMSS). 482.674,41 359.982,51 60.227,37 62.464,53 0,00
Barcelona Municipal Institute of Education (IMEB) (8200) 83.777.226,48 64.619.512,23 6.276.071,54 12.881.642,71 17.524.901,18 20,92%
·Generic processes Municipal Institute of Education of Barcelona (IMEB) 740.168,46 599.438,13 26.921,53 113.808,80 284.710,27 38,47%
Municipal Education Centres 82.729.953,91 63.771.360,57 6.237.979,97 12.720.613,38 17.240.190,91 20,84%
Municipal Schools' Council 307.104,11 248.713,53 11.170,04 47.220,53 0,00
Consortiums (3) 107.693.708,27 65.668.050,67 26.105.003,92 15.920.653,67 0,00
Barcelona Education Consortium (CEB) (8301) 107.693.708,27 65.668.050,67 26.105.003,92 15.920.653,67 0,00
·Generic processes Barcelona Education Consortium (CEB) 107.693.708,27 65.668.050,67 26.105.003,92 15.920.653,67 0,00
191.953.609,16 130.647.545,41 32.441.302,83 28.864.760,91 17.524.901,18 9,13%
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
EDUCATION (0800)
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
Local Independent Bodies (2) 84.259.900,89 17.274.901,18 250.000,00 66.734.999,71 79,20%
Municipal Institute of Social Services (IMSS). (2201) 482.674,41 0,00 0,00 482.674,41 100,00%
·Generic processes Municipal Institute of Social Services (IMSS). 482.674,41 0,00 0,00 482.674,41 100,00%
Barcelona Municipal Institute of Education (IMEB) (8200) 83.777.226,48 17.274.901,18 250.000,00 66.252.325,30 79,08%
·Generic processes Municipal Institute of Education of Barcelona (IMEB) 740.168,46 34.710,27 250.000,00 455.458,19 61,53%
Municipal Education Centres 82.729.953,91 17.240.190,91 0,00 65.489.763,00 79,16%
Municipal Schools' Council 307.104,11 0,00 0,00 307.104,11 100,00%
Consortiums (3) 107.693.708,27 0,00 0,00 107.693.708,27 100,00%
Barcelona Education Consortium (CEB) (8301) 107.693.708,27 0,00 0,00 107.693.708,27 100,00%
·Generic processes Barcelona Education Consortium (CEB) 107.693.708,27 0,00 0,00 107.693.708,27 100,00%
191.953.609,16 17.274.901,18 250.000,00 174.428.707,98 90,87%
Cost Report 2019: CORPORATE REPORT 6 .. 6
11-04-2021 14:34