Expenditure (public outpatient centres)
Refers to budgets liquidated at the end of the fiscal year.
The expenses attributed to the Institution that finances the centre, independent of the ownership of the premises or the type of service user.
When speaking of total expenditure, investment is included.
Personnel Expenditure: Refers to gross annual payments received by the workers, including the employer's Social Security quota.
Expenditure generated by payments corresponding to replacement personnel of the I.S.M. and Osakidetza are included in other personnel expenses.
Other current expenses. Includes the concepts corresponding to Chapter 11 on the economic classification of budgets:
- Purchase of medicines or products necessary for their preparation.
- Purchase of health consumption material.
- Purchase of small health instruments and tools.
- Purchase of clothing.
- Purchase of material for consumption and replacement (fuel, repairs, hygiene, office material, etc.)
- Rent.
- Supplies (water, electricity, gas, etc.)
- Transport, locomotion.
- Expenses.
- Communications.
- Publicity, propaganda and printing.
- Publications.
Investment Expenditure. Includes investments carried out during the year on buildings, land and long lasting equipment. It refers to the year in which the investment took place even if payment did not take place the same year.