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Since the approval of Law 39/1988, of December 28, regulating Local Treasuries, local entities are obliged to present, together with the General Account, the Reports on costs and yields and degree of compliance with the objectives and their cost, included in article 192 and article 211 of Royal Legislative Decree 2/2004, of March 5, which approves the consolidated text of the Law Regulating Local Treasuries. Likewise, Rule 48 of Order HAP/1781/2013, of September 20, which approves the Instruction of the normal local accounting model, includes the obligation to present the previous Reports as information that must accompany the General Account. For municipalities with more than 50,000 inhabitants and local entities of a higher level. Despite the aforementioned regulations and the long period of time that has elapsed, there are still difficulties that have led to a significant degree of non-compliance with said requirement in the local entities obliged to do so. We understand that this may be due, on the one hand, to the still low degree of implementation of analytical accounting in local entities and, on the other, to the lack of standardized models of the aforementioned Reports. With this paper we want to provide some guidance on what, in our opinion, should constitute the essential elements of the content of these Reports, with the intention that they can serve as a guide for their preparation by local entities., Desde la aprobación de la Ley 39/1988, de 28 de diciembre, reguladora de las Haciendas Locales, los entes locales están obligados a presentar, junto a la Cuenta General, las Memorias sobre costes y rendimientos y grado de cumplimiento de los objetivos y su coste, recogidas en su artículo 192 y en el artículo 211 del Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales. Asimismo, la Regla 48 de la Orden HAP/1781/2013, de 20 de septiembre, por la que se aprueba la Instrucción del modelo normal de contabilidad local, recoge la obligación de presentar las anteriores Memorias como información que debe acompañar a la Cuenta General para ayuntamientos mayores de 50.000 habitantes y entidades locales de ámbito superior. A pesar de la referida normativa y del amplio periodo de tiempo transcurrido, siguen existiendo dificultades que han supuesto un importante grado de incumplimiento de dicha exigencia en los entes locales obligados a ello. Entendemos que ello puede deberse, de una parte, al aún escaso grado de implantación de la contabilidad analítica en las entidades locales y, de otra, a la falta de modelos normalizados de las referidas Memorias. Con el presente trabajo queremos aportar algunas orientaciones sobre los que, en nuestra opinión, deberían constituir los elementos esenciales del contenido de dichas Memorias, con la intención de que puedan servir de guía para su elaboración por parte de las entidades locales.

Since the past few years, Dubai has been undergoing a major economic ‘boom’ which has resulted in an increase in demand of public services. Local governments play an important role in the development of the required infrastructure, particularly when it is involved in building the infrastructure. In such cases, knowledge of government’s project management maturity is vital to the success. Unfortunately, there have been no studies to assess the project management maturity of the public infrastructure departments in Dubai. This study aims at assessing the project management maturity in the public sector in Dubai. Main findings of the study indicate that although the state of project management in local governments is not chaotic, improvements are required. This research was concluded by recommending that future studies conduct a comprehensive, in-depth assessment of the project management maturity that shall follow by an action plan.