Taking a Faculty or a School as an example, and with reference to the management of the centre and each of its departments, the following elements are analysed:

• Initial budget, budget changes, final budget.
• General or regular funds, research funds (absolute and relative, comparative perspective).
• Assignment of research appropriations to various departments.
• Expenditure: University, campus, similar units, unit analysed.
• Budget execution.
• Number of expenditure records (absolute and relative, comparative perspective): important indicator for the PAS because it allows (together with the managed budget) to get a fair idea of the burden and complexity of administrative economic management.
• Purpose of the expenditure (where have the resources been used).
• Pace of the execution of the budget (in absolute and relative terms ―percentage―, we present a breakdown of ordinary and capital transactions and their monthly execution, in figures and graphically).
• Breakdown of the purpose of research appropriations. The emphasis at our institution have research appropriations, has led us to provide a detailed overview of the breakdown in the various types of expenditure which appear in Article 68, on research funds. Thus, it is possible to see how much expenditure goes to staff salaries, equipment and software, fungible materials, allowances, books and other publications, etc.
• In terms of income, data on their different sources (contract research, with public or private entities, companies, etc.; European, national or regional research calls, other income...).
• Evolution of budgetary variables in recent years.

In short, with this report we try to present to the policy-makers and the technicians of the audited unit a series of data with which to obtain an overview of the budget that they manage, and also of the funds and the relative location at the campus, the evolution of the main budgetary variables, etc. In short, the quality of the management in the unit.