Description:Expenditure policy 21.Expenditure on ex-gratia pensions, pension improvements and extraordinary pensions paid by the local authority to public employees and other type of employees. More information on the structure of local authority budgets in the BOE.
Link.Note: The procedure for consolidating the budget and settlement of a local authority consists of aggregating the budgetary information declared by the units that make it up, eliminating the expenses and revenues of the internal transfers produced. The consolidated data published by the Ministry of Finance consider the local authority to be the one made up of the general administration of the entity and its dependent autonomous entities.