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
HOUSING (1300)
Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
HOUSING (1300)
NATURE OF COST
Process City Process   % Process
Nature % Cost % Cost
Cost Cost vs City   % City
Banking and Financial Services 1.004,69 0,00% 116.670,97 0,00% 0,86%
Cleaning 1.115.071,85 1,50% 44.840.236,49 1,80% 2,49%
Depreciation 8.730.308,81 11,77% 107.906.337,91 4,32% 8,09%
External contracts 1.917.047,31 2,58% 669.325.030,04 26,80% 0,29%
Financial expenses 2.684.708,87 3,62% 15.079.706,89 0,60% 17,80%
Grants and Transfers 11.226.584,54 15,13% 468.397.931,82 18,76% 2,40%
Human Resources 0,00 0,00% 136.880,88 0,01% 0,00%
Human Resources: Company social contributions 3.820.736,81 5,15% 185.319.601,69 7,42% 2,06%
Human Resources: Compensation 115.938,25 0,16% 599.974,30 0,02% 19,32%
Human Resources: Compensation for the service 10.180,46 0,01% 401.303,21 0,02% 2,54%
Human Resources: Other social costs 90.867,35 0,12% 8.597.310,59 0,34% 1,06%
Human Resources: Transportation of personnel 22.137,86 0,03% 688.393,46 0,03% 3,22%
Human Resources: Wages and salaries 13.605.771,76 18,34% 614.537.886,09 24,61% 2,21%
Leases and rents 1.447.480,01 1,95% 35.278.799,37 1,41% 4,10%
Maintenance, repairs and conservation 5.460.758,99 7,36% 73.228.547,76 2,93% 7,46%
Notifications 243.376,85 0,33% 7.898.426,06 0,32% 3,08%
Other expenses 17.450.885,35 23,52% 149.244.062,08 5,98% 11,69%
Publicity and propaganda 417.016,20 0,56% 15.744.349,70 0,63% 2,65%
Purchase of materials and perishable goods 253.938,61 0,34% 8.830.017,54 0,35% 2,88%
Studies and technical works 959.097,67 1,29% 18.067.931,13 0,72% 5,31%
Supplies: Electricity 329.445,47 0,44% 26.233.732,79 1,05% 1,26%
Supplies: Gas 19.341,94 0,03% 4.160.076,99 0,17% 0,46%
Supplies: Other 529.131,28 0,71% 25.861.195,71 1,04% 2,05%
Supplies: Telephone and data 339.685,93 0,46% 5.332.258,06 0,21% 6,37%
Supplies: Water 28.466,41 0,04% 5.974.368,97 0,24% 0,48%
Taxes 3.329.642,87 4,49% 3.956.294,21 0,16% 84,16%
Transports 51.540,09 0,07% 1.494.023,36 0,06% 3,45%
74.200.166,25 100,00% 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
HOUSING (1300)
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
Consortiums (3) 11.079.126,32 14,93% 11.079.126,32 38,30% 100,00% 0,00 0,00% 0,00%
Housing Consortium (CH) (2301) 11.079.126,32 14,93% 11.079.126,32 38,30% 100,00% 0,00 0,00% 0,00%
·Generic processes Housing Consortium (CH) 11.079.126,32 14,93% 11.079.126,32 38,30% 100,00% 0,00 0,00% 0,00%
Publicly Owned Business Organisations (4) 50.467.459,76 68,02% 17.845.744,73 61,70% 35,36% 32.621.715,03 72,05% 64,64%
Municipal Institute of Housing and Rehabilitation of Barcelona (IMHRB) 50.467.459,76 68,02% 17.845.744,73 61,70% 35,36% 32.621.715,03 72,05% 64,64%
(2401)
·Generic processes Municipal Institute of Housing and Rehabilitation 50.467.459,76 68,02% 17.845.744,73 61,70% 35,36% 32.621.715,03 72,05% 64,64%
of Barcelona (IMHRB)
Trading Companies (5) 12.653.580,17 17,05% 0,00 0,00% 0,00% 12.653.580,17 27,95% 100,00%
Fomento de Ciudad, SA (FOCISA) (5504) 12.653.580,17 17,05% 0,00 0,00% 0,00% 12.653.580,17 27,95% 100,00%
·Generic processes Fomento de Ciudad, SA (FOCISA) 12.653.580,17 17,05% 0,00 0,00% 0,00% 12.653.580,17 27,95% 100,00%
74.200.166,25 100,00% 28.924.871,05 100,00% 38,98% 45.275.295,20 100,00% 61,02%
*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
HOUSING (1300)
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
Consortiums (3) 11.079.126,32 6,77 11.079.126,32 6,77 0,00 0,00
Housing Consortium (CH) (2301) 11.079.126,32 6,77 11.079.126,32 6,77 0,00 0,00
·Generic processes Housing Consortium (CH) 11.079.126,32 6,77 11.079.126,32 6,77 0,00 0,00
Publicly Owned Business Organisations (4) 50.467.459,76 30,83 17.845.744,73 10,90 32.621.715,03 19,93
Municipal Institute of Housing and Rehabilitation of Barcelona (IMHRB) (2401) 50.467.459,76 30,83 17.845.744,73 10,90 32.621.715,03 19,93
·Generic processes Municipal Institute of Housing and Rehabilitation of 50.467.459,76 30,83 17.845.744,73 10,90 32.621.715,03 19,93
Barcelona (IMHRB)
Trading Companies (5) 12.653.580,17 7,73 0,00 0,00 12.653.580,17 7,73
Fomento de Ciudad, SA (FOCISA) (5504) 12.653.580,17 7,73 0,00 0,00 12.653.580,17 7,73
·Generic processes Fomento de Ciudad, SA (FOCISA) 12.653.580,17 7,73 0,00 0,00 12.653.580,17 7,73
74.200.166,25 45,33 28.924.871,05 17,67 45.275.295,20 27,66
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
HOUSING (1300)
COSTS AND INCOME BY SUBPROCESS
ALLOCATION OF COSTS
12.653.580,17 ·Generic processes Fomento de Ciudad, SA (FOCISA) 11.079.126,32 ·Generic processes Housing Consortium (CH) 50.467.459,76 ·Generic processes Municipal Institute of Housing and 
Rehabilitation of Barcelona (IMHRB)
7.749.390,78 ·Generic processes Fomento de Ciudad, SA (FOCISA) 0,00 ·Generic processes Housing Consortium (CH) 32.740.116,14 ·Generic processes Municipal Institute of Housing and 
Rehabilitation of Barcelona (IMHRB)
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
HOUSING (1300)
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
Consortiums (3) 11.079.126,32 9.336.457,18 573.682,52 1.168.986,62 0,00
Housing Consortium (CH) (2301) 11.079.126,32 9.336.457,18 573.682,52 1.168.986,62 0,00
·Generic processes Housing Consortium (CH) 11.079.126,32 9.336.457,18 573.682,52 1.168.986,62 0,00
Publicly Owned Business Organisations (4) 50.467.459,76 41.363.368,98 3.011.709,18 6.092.381,59 32.740.116,14 64,87%
Municipal Institute of Housing and Rehabilitation of Barcelona (IMHRB) (2401) 50.467.459,76 41.363.368,98 3.011.709,18 6.092.381,59 32.740.116,14 64,87%
·Generic processes Municipal Institute of Housing and Rehabilitation of Barcelona 50.467.459,76 41.363.368,98 3.011.709,18 6.092.381,59 32.740.116,14 64,87%
Trading Companies (5) 12.653.580,17 8.258.035,17 2.800.927,73 1.594.617,27 7.749.390,78 61,24%
Fomento de Ciudad, SA (FOCISA) (5504) 12.653.580,17 8.258.035,17 2.800.927,73 1.594.617,27 7.749.390,78 61,24%
·Generic processes Fomento de Ciudad, SA (FOCISA) 12.653.580,17 8.258.035,17 2.800.927,73 1.594.617,27 7.749.390,78 61,24%
74.200.166,25 58.957.861,33 6.386.319,43 8.855.985,49 40.489.506,92 54,57%
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
HOUSING (1300)
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
Consortiums (3) 11.079.126,32 0,00 0,00 11.079.126,32 100,00%
Housing Consortium (CH) (2301) 11.079.126,32 0,00 0,00 11.079.126,32 100,00%
·Generic processes Housing Consortium (CH) 11.079.126,32 0,00 0,00 11.079.126,32 100,00%
Publicly Owned Business Organisations (4) 50.467.459,76 32.407.349,40 332.766,74 17.727.343,62 35,13%
Municipal Institute of Housing and Rehabilitation of Barcelona (IMHRB) (2401) 50.467.459,76 32.407.349,40 332.766,74 17.727.343,62 35,13%
·Generic processes Municipal Institute of Housing and Rehabilitation of Barcelona (IMHRB) 50.467.459,76 32.407.349,40 332.766,74 17.727.343,62 35,13%
Trading Companies (5) 12.653.580,17 31.133,29 7.718.257,49 4.904.189,39 38,76%
Fomento de Ciudad, SA (FOCISA) (5504) 12.653.580,17 31.133,29 7.718.257,49 4.904.189,39 38,76%
·Generic processes Fomento de Ciudad, SA (FOCISA) 12.653.580,17 31.133,29 7.718.257,49 4.904.189,39 38,76%
74.200.166,25 32.438.482,69 8.051.024,23 33.710.659,33 45,43%
Cost Report 2019: CORPORATE REPORT 6 .. 6
11-04-2021 14:34