The Institute of Fiscal Studies will finance the research project undetaken by the IEB to carry out a survey, and its subsequent study, on the budgetary practices of the Autonomous Communities. Led by Dr. Daniel Montolio, co-director of the IEB public policy research line, and with the participation of researchers Jordi Baños and Clara Picanyol, the study will include an analysis of the current situation, an analysis of the possible determinants of the budgetary practices observed, as well as the detection of possible areas of improvement, and consequently  a list of recommendations in line with the literature and international experience that can be adopted by the Autonomous Communities for the improvement of the budgetary process and the management of public resources.

Currently, the Autonomous Communities account for a significant volume of all Spanish public sector expenditure, being responsible for the management of an important part of welfare state policies (health, education, social protection services,…), therefore, the quality and level of development of its budget management models are relevant elements in relation to the fiscal performance of the state as a whole, as well as in terms of the quality, coverage and sustainability of the services provided to its citizens.

The main objective and expected outcome of this project is to provide information for the improvement of the budgetary management systems of the Autonomous Communities and, consequently, the improvement in the administration of public resources. In order to achieve this grand objective, the following goals have been set out: provide a diagnosis and knowledge about the level of development of the current budgetary systems of the Autonomous Communities; identify the main weaknesses of the budgetary practices of the Autonomous Communities and generate recommendations for improvement; identify and promote good practices existing in the Autonomous Communities; and facilitate the creation of communities of practice among the budgetary areas of the Autonomous Communities.