La situación financiera de los ayuntamientos en los Territorios Históricos: el caso de Gipuzkoa

Abstract

The financial guardianship is the mechanism for supervision and control the financial activity of the municipality by the superior entity. The Diputación Foral of Gipuzkoa has an specific service (Servicio de Compromisos Institucionales de la Dirección General de Política Fiscal y Financiera) to draft reports and start proceedings about financial activities of local governments (in concrete, 88 municipalities in the case of Gipuzkoa). This article analyses the indicators used by this service and their development in the period 2007-2013.

Keywords

• financial supervisión
• indicators and public management
• local councils
• local governments