The Independent Authority for Fiscal Responsibility (AIReF) has completed its assessment of the 2026 Initial Public Administration Budgets with the Supplementary Report on the local government subsector, which provides an analysis, both individually and as a group, of the 26 major local entities (EELL) that, due to the size of their budgets, their responsibilities, organizational structures, and the population they serve, have a decisive influence on the subsector’s results.