Presidency and Economics Department
Ajuntament
Directorate of Budget and Fiscal Policy
de Barcelona Directorate of Cost Management and Assessment Services
Cost Report 2023
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 84,51 0,00% 92.873,50 0,00% 0,09%
Cleaning 90.853,12 0,19% 51.290.311,10 1,67% 0,18%
Depreciation 5.287.417,91 11,09% 127.523.593,03 4,14% 4,15%
External contracts 4.856.147,22 10,19% 831.028.430,87 26,98% 0,58%
Financial expenses 446.229,37 0,94% 29.087.568,55 0,94% 1,53%
Grants and Transfers 24.768.422,13 51,95% 580.654.710,10 18,85% 4,27%
Human Resources 0,00 0,00% 125.154,88 0,00% 0,00%
Human Resources: Company social contributions 1.163.070,67 2,44% 225.766.268,76 7,33% 0,52%
Human Resources: Compensation 0,00 0,00% 1.067.725,51 0,03% 0,00%
Human Resources: Compensation for the service 2.855,07 0,01% 468.046,96 0,02% 0,61%
Human Resources: Other social costs 29.421,46 0,06% 13.801.783,41 0,45% 0,21%
Human Resources: Political: Wages and salaries 51.442,40 0,11% 6.308.896,15 0,20% 0,82%
Human Resources: Transportation of personnel 12.530,52 0,03% 480.636,30 0,02% 2,61%
Human Resources: Wages and salaries 4.589.383,62 9,63% 743.790.262,87 24,15% 0,62%
Leases and rents 475.453,85 1,00% 48.980.555,14 1,59% 0,97%
Maintenance, repairs and conservation 564.414,79 1,18% 87.873.396,05 2,85% 0,64%
Notifications 127.610,15 0,27% 8.043.764,48 0,26% 1,59%
Other expenses 394.435,41 0,83% 195.666.461,24 6,35% 0,20%
Publicity and propaganda 1.303.523,16 2,73% 15.584.849,15 0,51% 8,36%
Purchase of materials and perishable goods 7.494,70 0,02% 7.309.191,00 0,24% 0,10%
Studies and technical works 135.843,80 0,28% 16.831.838,29 0,55% 0,81%
Subsidies Trade Union Platform 7.663,15 0,02% 497.500,00 0,02% 1,54%
Supplies: Electricity 1.628.787,57 3,42% 29.765.038,86 0,97% 5,47%
Supplies: Gas 1.270.962,71 2,67% 7.258.453,38 0,24% 17,51%
Supplies: Other 159.371,98 0,33% 30.057.825,58 0,98% 0,53%
Supplies: Telephone and data 35.458,17 0,07% 5.151.991,30 0,17% 0,69%
Supplies: Water 223.628,72 0,47% 4.870.223,89 0,16% 4,59%
Taxes 6.565,01 0,01% 2.284.343,20 0,07% 0,29%
Cost Report 2023: CORPORATE REPORT 1 .. 9
08-01-2024 09:07
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
Transports 34.411,67 0,07% 8.749.548,16 0,28% 0,39%
47.673.482,83 100,00% 3.080.411.241,69 100,00%
Cost Report 2023: CORPORATE REPORT 2 .. 9
08-01-2024 09:07
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) 17.783,71 0,04% 14.226,96 0,04% 80,00% 3.556,74 0,04% 20,00%
Area Manager's Office for Social Rights, Global Justice, Feminisms and 17.783,71 0,04% 14.226,96 0,04% 80,00% 3.556,74 0,04% 20,00%
LGTBI (2000)
·Generic processes Social Rights 17.783,71 0,04% 14.226,96 0,04% 80,00% 3.556,74 0,04% 20,00%
Local Independent Bodies (2) 47.466.459,05 99,57% 37.350.464,87 99,46% 78,69% 10.115.994,18 99,96% 21,31%
Barcelona Sports Institute (IBE) (2203) 47.466.459,05 99,57% 37.350.464,87 99,46% 78,69% 10.115.994,18 99,96% 21,31%
·Generic processes Barcelona Sports Institute (IBE) 43.186.437,86 90,59% 33.114.102,32 88,18% 76,68% 10.072.335,55 99,53% 23,32%
Encouraging and Promoting Practising Sports 2.939.757,55 6,17% 2.896.098,92 7,71% 98,51% 43.658,63 0,43% 1,49%
Sport Facilities Management 1.340.263,63 2,81% 1.340.263,63 3,57% 100,00% 0,00 0,00% 0,00%
Publicly Owned Business Organisations (4) 189.240,08 0,40% 189.240,08 0,50% 100,00% 0,00 0,00% 0,00%
Municipal Institute of Parks and Gardens (IMPJ) (5401) 189.240,08 0,40% 189.240,08 0,50% 100,00% 0,00 0,00% 0,00%
·Generic processes Municipal Institute of Parks and Gardens (IMPJ) 189.240,08 0,40% 189.240,08 0,50% 100,00% 0,00 0,00% 0,00%
47.673.482,83 100,00% 37.553.931,91 100,00% 78,77% 10.119.550,92 100,00% 21,23%
*In accordance with Law Regulating the Basis of Local Municipal Charter of Barcelona sectoral legislation to date.
Cost Report 2023: CORPORATE REPORT 3 .. 9
08-01-2024 09:07
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) 17.783,71 0,01 14.226,96 0,01 3.556,74 0,00
Area Manager's Office for Social Rights, Global Justice, Feminisms and LGTBI 17.783,71 0,01 14.226,96 0,01 3.556,74 0,00
(2000)
·Generic processes Social Rights 17.783,71 0,01 14.226,96 0,01 3.556,74 0,00
Local Independent Bodies (2) 47.466.459,05 28,67 37.350.464,87 22,56 10.115.994,18 6,11
Barcelona Sports Institute (IBE) (2203) 47.466.459,05 28,67 37.350.464,87 22,56 10.115.994,18 6,11
·Generic processes Barcelona Sports Institute (IBE) 43.186.437,86 26,08 33.114.102,32 20,00 10.072.335,55 6,08
Encouraging and Promoting Practising Sports 2.939.757,55 1,78 2.896.098,92 1,75 43.658,63 0,03
Sport Facilities Management 1.340.263,63 0,81 1.340.263,63 0,81 0,00 0,00
Publicly Owned Business Organisations (4) 189.240,08 0,11 189.240,08 0,11 0,00 0,00
Municipal Institute of Parks and Gardens (IMPJ) (5401) 189.240,08 0,11 189.240,08 0,11 0,00 0,00
·Generic processes Municipal Institute of Parks and Gardens (IMPJ) 189.240,08 0,11 189.240,08 0,11 0,00 0,00
47.673.482,83 28,79 37.553.931,91 22,68 10.119.550,92 6,11
Population: 1.655.760
Cost Report 2023: CORPORATE REPORT 4 .. 9
08-01-2024 09:07
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
43.186.437,86 ·Generic processes Barcelona Sports Institute (IBE) 189.240,08 ·Generic processes Municipal Institute of Parks and Gardens 17.783,71 ·Generic processes Social Rights
(IMPJ)
2.939.757,55 Encouraging and Promoting Practising Sports 1.340.263,63 Sport Facilities Management
7.244.147,20 ·Generic processes Barcelona Sports Institute (IBE) 0,00 ·Generic processes Municipal Institute of Parks and Gardens 0,00 ·Generic processes Social Rights
(IMPJ)
0,00 Encouraging and Promoting Practising Sports 0,00 Sport Facilities Management
ALLOCATION OF INCOME
Cost Report 2023: CORPORATE REPORT 5 .. 9
08-01-2024 09:07
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) 17.783,71 14.837,04 463,89 2.482,78 0,00
Area Manager's Office for Social Rights, Global Justice, Feminisms and LGTBI (2000) 17.783,71 14.837,04 463,89 2.482,78 0,00
·Generic processes Social Rights 17.783,71 14.837,04 463,89 2.482,78 0,00
Local Independent Bodies (2) 47.466.459,05 34.001.579,89 7.441.802,05 6.023.077,11 7.244.147,20 15,26%
Barcelona Sports Institute (IBE) (2203) 47.466.459,05 34.001.579,89 7.441.802,05 6.023.077,11 7.244.147,20 15,26%
·Generic processes Barcelona Sports Institute (IBE) 43.186.437,86 31.467.808,67 6.238.649,21 5.479.979,98 7.244.147,20 16,77%
Encouraging and Promoting Practising Sports 2.939.757,55 1.908.303,22 658.424,90 373.029,44 0,00
Sport Facilities Management 1.340.263,63 625.468,00 544.727,94 170.067,69 0,00
Publicly Owned Business Organisations (4) 189.240,08 125.742,50 38.117,81 25.379,77 0,00
Municipal Institute of Parks and Gardens (IMPJ) (5401) 189.240,08 125.742,50 38.117,81 25.379,77 0,00
·Generic processes Municipal Institute of Parks and Gardens (IMPJ) 189.240,08 125.742,50 38.117,81 25.379,77 0,00
47.673.482,83 34.142.159,43 7.480.383,74 6.050.939,66 7.244.147,20 15,20%
Cost Report 2023: CORPORATE REPORT 6 .. 9
08-01-2024 09:07
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) 18.922.283,90 13.782.567,39 2.738.569,34 2.401.147,17 1.121.942,86 5,93%
Holiday campaigns (040104) 109.737,32 78.928,23 16.869,31 13.939,78 0,00
Programmes for organisations (040102) 9.577.957,68 6.977.949,35 1.384.634,48 1.215.373,86 285.000,00 2,98%
Sport for school-age children (040101) 5.895.245,22 4.294.540,00 852.635,26 748.069,96 173,65 0,00%
Sport, health and society (040105) 431.855,92 313.640,03 63.402,09 54.813,81 442.127,76 102,38%
Sports Organisations (040106) 2.907.487,75 2.117.509,78 421.028,21 368.949,76 394.641,45 13,57%
Sport (0400) 0,00 0,00 0,00 0,00 22.110,30
Sport (0400) 0,00 0,00 0,00 0,00 22.110,30
Sport Facilities Management (0403) 17.447.095,38 12.350.193,93 2.881.575,89 2.215.325,55 3.528.761,99 20,23%
Municipal sportive installations (040301) 16.778.566,07 11.985.308,20 2.662.800,52 2.130.457,35 3.528.134,13 21,03%
Other equipments (040303) 668.529,31 364.885,74 218.775,37 84.868,20 0,00
Sporting Events (0402) 11.304.103,56 8.009.398,12 1.860.238,51 1.434.466,94 2.571.332,05 22,75%
City events (040203) 3.282.418,15 2.369.933,91 495.936,48 416.547,76 1.940.452,24 59,12%
Major ad-hoc sporting events (040201) 8.021.685,41 5.639.464,20 1.364.302,03 1.017.919,18 630.879,81 7,86%
47.673.482,83 34.142.159,43 7.480.383,74 6.050.939,66 7.244.147,20 15,20%
Cost Report 2023: CORPORATE REPORT 7 .. 9
08-01-2024 09:07
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 Net Cost
Users Others
City Council (0) 17.783,71 0,00 0,00 17.783,71 100,00%
Area Manager's Office for Social Rights, Global Justice, Feminisms and LGTBI (2000) 17.783,71 0,00 0,00 17.783,71 100,00%
·Generic processes Social Rights 17.783,71 0,00 0,00 17.783,71 100,00%
Local Independent Bodies (2) 47.466.459,05 3.528.134,13 3.716.013,07 40.222.311,85 84,74%
Barcelona Sports Institute (IBE) (2203) 47.466.459,05 3.528.134,13 3.716.013,07 40.222.311,85 84,74%
·Generic processes Barcelona Sports Institute (IBE) 43.186.437,86 3.528.134,13 3.716.013,07 35.942.290,66 83,23%
Encouraging and Promoting Practising Sports 2.939.757,55 0,00 0,00 2.939.757,55 100,00%
Sport Facilities Management 1.340.263,63 0,00 0,00 1.340.263,63 100,00%
Publicly Owned Business Organisations (4) 189.240,08 0,00 0,00 189.240,08 100,00%
Municipal Institute of Parks and Gardens (IMPJ) (5401) 189.240,08 0,00 0,00 189.240,08 100,00%
·Generic processes Municipal Institute of Parks and Gardens (IMPJ) 189.240,08 0,00 0,00 189.240,08 100,00%
47.673.482,83 3.528.134,13 3.716.013,07 40.429.335,63 84,80%
Cost Report 2023: CORPORATE REPORT 8 .. 9
08-01-2024 09:07
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 Net Cost
Users Others
Encouragement and promotion of practising sports (0401) 18.922.283,90 0,00 1.121.942,86 17.800.341,04 94,07%
Holiday campaigns (040104) 109.737,32 0,00 0,00 109.737,32 100,00%
Programmes for organisations (040102) 9.577.957,68 0,00 285.000,00 9.292.957,68 97,02%
Sport for school-age children (040101) 5.895.245,22 0,00 173,65 5.895.071,57 100,00%
Sport, health and society (040105) 431.855,92 0,00 442.127,76 0,00 0,00%
Sports Organisations (040106) 2.907.487,75 0,00 394.641,45 2.512.846,30 86,43%
Sport (0400) 0,00 0,00 22.110,30 0,00 0,00%
Sport (0400) 0,00 0,00 22.110,30 0,00 0,00%
Sport Facilities Management (0403) 17.447.095,38 3.528.134,13 627,86 13.918.333,39 79,77%
Municipal sportive installations (040301) 16.778.566,07 3.528.134,13 0,00 13.250.431,94 78,97%
Other equipments (040303) 668.529,31 0,00 0,00 668.529,31 100,00%
Sporting Events (0402) 11.304.103,56 0,00 2.571.332,05 8.732.771,51 77,25%
City events (040203) 3.282.418,15 0,00 1.940.452,24 1.341.965,91 40,88%
Major ad-hoc sporting events (040201) 8.021.685,41 0,00 630.879,81 7.390.805,60 92,14%
47.673.482,83 3.528.134,13 3.716.013,07 40.429.335,63 84,80%
Cost Report 2023: CORPORATE REPORT 9 .. 9
08-01-2024 09:07