Abstract
Spanish public administration is organized on three levels: national government, regional governments (17) and local governments (8,108 municipalities). Budgeting, accounting and auditing show a high degree of uniformity among the three levels of government.
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References
M. Arnaboldi and I. Lapsley (2009), “On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity”, European Accounting Review, 18 (4), 809–836.
I. Brusca and V. Montesinos (2013), “From Rhetoric to Practice: The Case of Spanish Local Government Reforms”, Financial Accountability and Management, 29 (4), 354–377.
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V. Pina, L. Torres and A. Yetano (2009), “Accrual Accounting in the EU Local Governments: One Method, Several Approaches”, European Accounting Review, 18 (4), 765–807.
Useful sites
Legislature
Ley 47/2003, de 26 de noviembre, General Presupuestaria.
Ley Orgánica 2/2012, de 27 de abril, de Estabilidad Presupuestaria y Sostenibilidad Financiera.
Orden EHA/1037/2010, de 13 de abril, por la que se aprueba el Plan General de Contabilidad Pública.
ORDEN HAP1489/2013, de 18 de julio, por la que se aprueban las normas para la formulación de cuentas anuales consolidadas en el ámbito del sector público.
Orden HAP/1781/2013, de 20 de septiembre, por la que se aprueba la Instrucción del modelo normal de contabilidad local.
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© 2015 Isabel Brusca, Vicente Montesinos and José Manuel Vela
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Brusca, I., Montesinos, V., Vela, J.M. (2015). Public Sector Accounting and Auditing in Spain. In: Brusca, I., Caperchione, E., Cohen, S., Rossi, F.M. (eds) Public Sector Accounting and Auditing in Europe. IIAS Series: Governance and Public Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137461346_12
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DOI: https://doi.org/10.1057/9781137461346_12
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-69007-7
Online ISBN: 978-1-137-46134-6
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