La situación financiera de los ayuntamientos en los Territorios Históricosel caso de Gipuzkoa
ISSN: 0211-9560
Year of publication: 2014
Issue Title: Homenaje a Demetrio Loperena y Ramón Martín Mateo
Issue: 99-100
Pages: 1677-1699
Type: Article
More publications in: Revista Vasca de Administración Pública (RVAP). Administrazio Publikoaren Euskal Aldizkaria
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.