Within the scope of the Budgets of the Autonomous Communities, the Directorate General of Financial Coordination with the Autonomous Communities facilitates two types of information for each budget year, which are differentiated by the institutional coverage and the level of detail. On the one hand, in the first quarter of the year, the consolidated budget is published. It is defined in general within the budget laws of each Autonomous Community, and its evolution with respect to the previous financial year is defined, thereby comparing the result of this evolution, for all Autonomous Communities, with the evolution of the State. Subsequently, for the General Administration and Autonomous Bodies, the level of detail of the economic classification of the income and expenses comprising the budget of these entities for the reference year is expanded, at the same time adding information on expenses with respect to their purpose, in accordance with a functional classification that is uniform with that of the State.
In the case of Payments, the subjective scope is determined at all times by the General Administration and its Autonomous Bodies. However, for each financial year, a payment advance is published in the first quarter, which is subsequently replaced by detailed information on the payment, with the same scope and itemisation as the one described in the preceding paragraph for the budgets of these entities.
Some methodological guidelines are also available on the Internet, which report on the legislative framework within which the budget activities of the Autonomous Communities are developed, as well as the subjective scope and level of detail of the information provided.