The University Budget is a set of accounting documents that provide information about the preliminary and final economic, patrimonial, and financial situation of the University. It represents an information tool regarding the activities planned to be carried out (preliminary) or that have been carried out (final).

The public accounting documents, as defined by the University Regulations for finance and accounting, are prepared for the University as a whole, both at a preliminary and final level, and constitute the University's preliminary budget and the University's final budget. The final budget is also an integral part of the Annual Report.

The documents are: 

Income statement

It reports the costs and revenues of the fiscal year or a multi-year accounting period, based on the principles of economic competence. It is prepared according to a scalar structure format, consistent with the informational purposes of the budget itself.

Balance sheet (or University asset account)

It shows the consistency of active and passive patrimonial elements at the end of a specific accounting year. It is prepared according to a format with opposing sections (assets opposed to liabilities and net assets). Their accounting representation determines the consistency of the net assets.

Cash flow statement

This is the statement that summarizes the relationships between sources and uses of financial resources due to financial changes that occurred during the period. The structure highlights changes in liquidity, meaning increases and uses of liquid availability expressed by cash or its equivalents. It has been prepared since the 2009 fiscal year.

Supplementary report

This document provides complementary information to that reported in the documents described above, which is necessary to give a truthful and correct representation of the patrimonial and financial situation and economic performance, as well as to illustrate the evaluation criteria adopted, in the preliminary and final phases.