Table 1: Description of the indicators analyzed.

Element	Indicator	Definition	Relationship with Financial Condition
Flexibility	Net Saving Index per capita	Difference between current budgetary receivables and current budgetary payables, annual amortization payment (per inhabitant)	The higher the value, the better is the financial condition
Independence	Self-Financing	Current budgetary receivables except current grants divided by current budgetary payables except current grants and interest payment	The higher the value, the better is the financial condition
Sustainability	Non-Financial Budgetary Result Index	Current budgetary payables, non-financial capital budgetary payables divided by current budgetary receivables, non-financial capital budgetary receivables	The lower the value, the better is the financial condition
Other	Current Expenditures per capita	Current budgetary payables per inhabitant	Complementary indicator