Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services Cost Report 2021 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 156,41 0,00% 177.945,99 0,01% 0,09% Cleaning 92.310,09 0,21% 53.352.922,47 2,03% 0,17% Depreciation 5.287.150,45 12,11% 121.286.478,90 4,62% 4,36% External contracts 3.489.349,26 7,99% 677.143.903,88 25,80% 0,52% Financial expenses 152.143,17 0,35% 14.725.860,73 0,56% 1,03% Grants and Transfers 22.418.166,31 51,34% 485.069.116,57 18,48% 4,62% Human Resources 0,00 0,00% 67.437,52 0,00% 0,00% Human Resources: Company social contributions 1.031.613,58 2,36% 197.604.447,61 7,53% 0,52% Human Resources: Compensation 0,00 0,00% 1.060.227,83 0,04% 0,00% Human Resources: Compensation for the service 1.190,83 0,00% 226.226,65 0,01% 0,53% Human Resources: Other social costs 20.321,61 0,05% 12.439.564,93 0,47% 0,16% Human Resources: Transportation of personnel 3.776,78 0,01% 352.468,70 0,01% 1,07% Human Resources: Wages and salaries 4.212.535,67 9,65% 658.318.384,41 25,08% 0,64% Leases and rents 316.710,68 0,73% 38.494.649,00 1,47% 0,82% Maintenance, repairs and conservation 552.689,19 1,27% 73.489.135,02 2,80% 0,75% Notifications 158.404,80 0,36% 9.042.622,32 0,34% 1,75% Other expenses 2.676.086,28 6,13% 178.713.430,63 6,81% 1,50% Publicity and propaganda 1.342.204,61 3,07% 16.047.640,86 0,61% 8,36% Purchase of materials and perishable goods 10.045,08 0,02% 6.822.411,29 0,26% 0,15% Studies and technical works 144.595,28 0,33% 15.996.939,34 0,61% 0,90% Supplies: Electricity 928.869,99 2,13% 21.274.957,71 0,81% 4,37% Supplies: Gas 383.742,64 0,88% 4.220.778,94 0,16% 9,09% Supplies: Other 146.198,50 0,33% 22.230.546,63 0,85% 0,66% Supplies: Telephone and data 32.708,68 0,07% 5.827.685,64 0,22% 0,56% Supplies: Water 235.243,39 0,54% 5.802.999,71 0,22% 4,05% Taxes 6.311,59 0,01% 3.257.558,88 0,12% 0,19% Transports 25.250,52 0,06% 1.936.766,16 0,07% 1,30% 43.667.775,40 100,00% 2.624.983.108,31 100,00% Cost Report 2021: CORPORATE REPORT 1 .. 8 05-10-2023 12:07 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 Office / Subprocess % Cost % Cost % Cost Cost Cost / Cost Cost / Cost City Council (0) 62.440,71 0,14% 49.952,57 0,15% 80,00% 12.488,14 0,13% 20,00% Social Rights, Global Justice, Feminisms and LGTBI Area Management 62.440,71 0,14% 49.952,57 0,15% 80,00% 12.488,14 0,13% 20,00% (2000) ·Generic processes Social Rights 62.440,71 0,14% 49.952,57 0,15% 80,00% 12.488,14 0,13% 20,00% Local Independent Bodies (2) 43.441.721,54 99,48% 33.544.024,85 99,37% 77,22% 9.897.696,68 99,87% 22,78% Barcelona Sports Institute (IBE) (2203) 43.441.721,54 99,48% 33.544.024,85 99,37% 77,22% 9.897.696,68 99,87% 22,78% ·Generic processes Barcelona Sports Institute (IBE) 38.200.559,54 87,48% 28.762.209,69 85,20% 75,29% 9.438.349,85 95,24% 24,71% Encouraging and Promoting Practising Sports 3.359.444,36 7,69% 2.900.097,52 8,59% 86,33% 459.346,83 4,64% 13,67% Sport Facilities Management 1.400.848,18 3,21% 1.400.848,18 4,15% 100,00% 0,00 0,00% 0,00% Sporting Events 480.869,46 1,10% 480.869,46 1,42% 100,00% 0,00 0,00% 0,00% Publicly Owned Business Organisations (4) 163.613,15 0,37% 163.613,15 0,48% 100,00% 0,00 0,00% 0,00% Municipal Institute of Parks and Gardens (IMPJ) (5401) 163.613,15 0,37% 163.613,15 0,48% 100,00% 0,00 0,00% 0,00% Green Spaces and Biodiversity 163.613,15 0,37% 163.613,15 0,48% 100,00% 0,00 0,00% 0,00% 43.667.775,40 100,00% 33.757.590,57 100,00% 77,31% 9.910.184,83 100,00% 22,69% *In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date. Cost Report 2021: CORPORATE REPORT 2 .. 8 05-10-2023 12:07 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 Office / Subprocess Cost Cost Cost Cost Cost Cost City Council (0) 62.440,71 0,04 49.952,57 0,03 12.488,14 0,01 Social Rights, Global Justice, Feminisms and LGTBI Area Management (2000) 62.440,71 0,04 49.952,57 0,03 12.488,14 0,01 ·Generic processes Social Rights 62.440,71 0,04 49.952,57 0,03 12.488,14 0,01 Local Independent Bodies (2) 43.441.721,54 26,54 33.544.024,85 20,49 9.897.696,68 6,05 Barcelona Sports Institute (IBE) (2203) 43.441.721,54 26,54 33.544.024,85 20,49 9.897.696,68 6,05 ·Generic processes Barcelona Sports Institute (IBE) 38.200.559,54 23,34 28.762.209,69 17,57 9.438.349,85 5,77 Encouraging and Promoting Practising Sports 3.359.444,36 2,05 2.900.097,52 1,77 459.346,83 0,28 Sport Facilities Management 1.400.848,18 0,86 1.400.848,18 0,86 0,00 0,00 Sporting Events 480.869,46 0,29 480.869,46 0,29 0,00 0,00 Publicly Owned Business Organisations (4) 163.613,15 0,10 163.613,15 0,10 0,00 0,00 Municipal Institute of Parks and Gardens (IMPJ) (5401) 163.613,15 0,10 163.613,15 0,10 0,00 0,00 Green Spaces and Biodiversity 163.613,15 0,10 163.613,15 0,10 0,00 0,00 43.667.775,40 26,68 33.757.590,57 20,62 9.910.184,83 6,05 Population: 1.636.732 Cost Report 2021: CORPORATE REPORT 3 .. 8 05-10-2023 12:07 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 38.200.559,54 ·Generic processes Barcelona Sports Institute (IBE) 62.440,71 ·Generic processes Social Rights 3.359.444,36 Encouraging and Promoting Practising Sports 163.613,15 Green Spaces and Biodiversity 1.400.848,18 Sport Facilities Management 480.869,46 Sporting Events 0,00 ·Generic processes Barcelona Sports Institute (IBE) 0,00 ·Generic processes Social Rights 0,00 Encouraging and Promoting Practising Sports 0,00 Green Spaces and Biodiversity 1.187.950,14 Sport Facilities Management 171.445,80 Sporting Events ALLOCATION OF INCOME Cost Report 2021: CORPORATE REPORT 4 .. 8 05-10-2023 12:07 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 / Management Office / Subprocess Total Cost Income Cost Indirect Indirect Cost Rate City Council (0) 62.440,71 53.222,84 1.622,75 7.595,13 0,00 Social Rights, Global Justice, Feminisms and LGTBI Area Management (2000) 62.440,71 53.222,84 1.622,75 7.595,13 0,00 ·Generic processes Social Rights 62.440,71 53.222,84 1.622,75 7.595,13 0,00 Local Independent Bodies (2) 43.441.721,54 30.561.278,06 7.681.303,44 5.199.140,03 1.359.395,94 3,13% Barcelona Sports Institute (IBE) (2203) 43.441.721,54 30.561.278,06 7.681.303,44 5.199.140,03 1.359.395,94 3,13% ·Generic processes Barcelona Sports Institute (IBE) 38.200.559,54 27.465.295,08 6.163.390,90 4.571.873,57 0,00 Encouraging and Promoting Practising Sports 3.359.444,36 2.181.818,65 775.564,71 402.060,99 0,00 Sport Facilities Management 1.400.848,18 601.859,72 631.333,82 167.654,63 1.187.950,14 84,80% Sporting Events 480.869,46 312.304,61 111.014,01 57.550,84 171.445,80 35,65% Publicly Owned Business Organisations (4) 163.613,15 119.843,29 21.425,62 22.344,24 0,00 Municipal Institute of Parks and Gardens (IMPJ) (5401) 163.613,15 119.843,29 21.425,62 22.344,24 0,00 Green Spaces and Biodiversity 163.613,15 119.843,29 21.425,62 22.344,24 0,00 43.667.775,40 30.734.344,19 7.704.351,81 5.229.079,40 1.359.395,94 3,11% Cost Report 2021: CORPORATE REPORT 5 .. 8 05-10-2023 12:07 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 ACTIVITY Direct Cost Structure Coverage Activity / Task Total Cost Income Cost Indirect Indirect Cost Rate Encouragement and promotion of practising sports (0401) 17.457.106,41 12.401.866,68 2.965.918,53 2.089.321,20 50.000,00 0,29% Holiday campaigns (040104) 89.370,43 63.870,67 14.795,69 10.704,07 0,00 Programmes for organisations (040102) 7.408.941,22 5.310.301,21 1.211.923,84 886.716,17 50.000,00 0,67% Sport for school-age children (040101) 3.855.886,05 2.653.563,81 740.838,56 461.483,68 0,00 Sport, health and society (040105) 2.411.873,17 1.720.748,63 402.461,48 288.663,06 0,00 Sports Organisations (040106) 3.691.035,53 2.653.382,34 595.898,96 441.754,23 0,00 Sport Facilities Management (0403) 19.536.842,55 13.646.194,77 3.549.659,21 2.340.988,58 1.187.950,14 6,08% Municipal sportive installations (040301) 18.899.615,48 13.382.697,94 3.252.213,17 2.264.704,37 1.187.950,14 6,29% Other equipments (040303) 637.227,07 263.496,83 297.446,04 76.284,21 0,00 Sporting Events (0402) 6.673.826,43 4.686.282,75 1.188.774,07 798.769,62 121.445,80 1,82% City events (040203) 3.578.034,95 2.513.481,34 636.311,16 428.242,45 121.445,80 3,39% Major ad-hoc sporting events (040201) 3.095.791,48 2.172.801,40 552.462,91 370.527,17 0,00 43.667.775,40 30.734.344,19 7.704.351,81 5.229.079,40 1.359.395,94 3,11% Cost Report 2021: CORPORATE REPORT 6 .. 8 05-10-2023 12:07 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, MANAGEMENT OFFICE AND SUBPROCESS Income Income Type / Management Office / Subprocess Total Cost City Council Users Others Theoretical contribution City Council (0) 62.440,71 0,00 0,00 62.440,71 100,00% Social Rights, Global Justice, Feminisms and LGTBI Area Management (2000) 62.440,71 0,00 0,00 62.440,71 100,00% ·Generic processes Social Rights 62.440,71 0,00 0,00 62.440,71 100,00% Local Independent Bodies (2) 43.441.721,54 1.240.954,14 118.441,80 42.082.325,60 96,87% Barcelona Sports Institute (IBE) (2203) 43.441.721,54 1.240.954,14 118.441,80 42.082.325,60 96,87% ·Generic processes Barcelona Sports Institute (IBE) 38.200.559,54 0,00 0,00 38.200.559,54 100,00% Encouraging and Promoting Practising Sports 3.359.444,36 0,00 0,00 3.359.444,36 100,00% Sport Facilities Management 1.400.848,18 1.187.950,14 0,00 212.898,04 15,20% Sporting Events 480.869,46 53.004,00 118.441,80 309.423,66 64,35% Publicly Owned Business Organisations (4) 163.613,15 0,00 0,00 163.613,15 100,00% Municipal Institute of Parks and Gardens (IMPJ) (5401) 163.613,15 0,00 0,00 163.613,15 100,00% Green Spaces and Biodiversity 163.613,15 0,00 0,00 163.613,15 100,00% 43.667.775,40 1.240.954,14 118.441,80 42.308.379,46 96,89% Cost Report 2021: CORPORATE REPORT 7 .. 8 05-10-2023 12:07 Presidency and Economics Department Ajuntament Directorate of Budget and Fiscal Policy de Barcelona Directorate of Cost Management and Assessment Services SPORT (0400) FINANCING BY ACTIVITY Income Income Activity / Task Total Cost City Council Users Others Theoretical contribution Encouragement and promotion of practising sports (0401) 17.457.106,41 0,00 50.000,00 17.407.106,41 99,71% Holiday campaigns (040104) 89.370,43 0,00 0,00 89.370,43 100,00% Programmes for organisations (040102) 7.408.941,22 0,00 50.000,00 7.358.941,22 99,33% Sport for school-age children (040101) 3.855.886,05 0,00 0,00 3.855.886,05 100,00% Sport, health and society (040105) 2.411.873,17 0,00 0,00 2.411.873,17 100,00% Sports Organisations (040106) 3.691.035,53 0,00 0,00 3.691.035,53 100,00% Sport Facilities Management (0403) 19.536.842,55 1.187.950,14 0,00 18.348.892,41 93,92% Municipal sportive installations (040301) 18.899.615,48 1.187.950,14 0,00 17.711.665,34 93,71% Other equipments (040303) 637.227,07 0,00 0,00 637.227,07 100,00% Sporting Events (0402) 6.673.826,43 53.004,00 68.441,80 6.552.380,63 98,18% City events (040203) 3.578.034,95 53.004,00 68.441,80 3.456.589,15 96,61% Major ad-hoc sporting events (040201) 3.095.791,48 0,00 0,00 3.095.791,48 100,00% 43.667.775,40 1.240.954,14 118.441,80 42.308.379,46 96,89% Cost Report 2021: CORPORATE REPORT 8 .. 8 05-10-2023 12:07