A First Approach to a Public Financial Information System for Social Benefits

Noemi Pena-Miguel, Javier Corral-Lage, J. Inaki De La Pena Esteban, University of the Basque Country (UPV/EHU)
European Research Studies Journal, Volume XX, Issue 2A, 109-127, 2017
DOI: 10.35808/ersj/631


This paper proposes an aggregate accounting model for spending or accounting calculations in the form of a multi-year information system to supplement and expand information on a basic social assistance benefit. This model would be managed at national level, and would provide detailed information on changes over time in the items funded, with a view to assuring maximum accountability.The system proposed would provide information on trends in the origin and application of funds for financing and managing possible basic social assistance benefit payments.

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