1
This e sion o he a icle has been accep ed o publica ion, a e pee e iew, and is subjec o
Sp inge Na u e’s AM e ms o use, bu is no he Ve sion o Reco d and does no e lec pos -
accep ance imp o emen s, o any co ec ions. The Ve sion o Reco d is a ailable online a :
h ps://doi.o g/10.1007/s11266-020-00256-z, wi h he ollowing e e ence:
Maya-Ja iego, I., Holgado, D., González-Tinoco, E., Muñoz-Al is, A. & O ega, M.
(2020). Mo e money, mo e p oblems? Resou ce dependence and p o essionaliza ion o non-
go e nmen al social se ices o ganiza ions in Andalusia. VOLUNTAS. In e na ional Jou nal o
Volun a y and Nonp o i O ganiza ions, 31(6), 1212–1225. DOI: 10.1007/s11266-020-00256-z
Mo e money, mo e p oblems? Resou ce dependence and
p o essionaliza ion o non-go e nmen al social se ices o ganiza ions in
Sou he n Spain
Isid o Maya Ja iego, Uni e sidad de Se illa, Spain
Daniel Holgado Ramos, Uni e sidad de Se illa, Spain
Elena González-Tinoco, Uni e sidad de Se illa, Spain
And és Muñoz Al is, Uni e sidad del No e, Colombia
Manuela O ega, Uni e sidad de Cádiz, Spain
Abs ac . This s udy analyzes he s a egies displayed by non-go e nmen al o ganiza ions in he
social se ices sec o o ace he esou ce dependence on public adminis a ion in Sou he n
Spain. We ocus on he eo ganiza ion o he public subsidies sys em in Spain and i s speci ic
impac on he en i ies egis e ed in Andalusia. In 2017, he Au onomous Communi ies assumed
he managemen o a p opo ion o he subsidies wi h a cha ge o he Pe sonal Income Tax o
“social pu poses”, which was p e iously managed by he Gene al S a e Adminis a ion in i s
en i e y. The case s udy combines he desc ip ion o (a) he p ocess o ans e ing he
managemen o a line o subsidies om he s a e o he egional le el, (b) he s a egies o non-
go e nmen al o ganiza ions o ace he con ex o ins abili y and inancial unce ain y, and (c)
he impac o he egula o y bases o g an calls on p og ams implemen a ion. Fi s , he
da abase wi h all he applica ions submi ed in he calls o 2017 and 2018 is analyzed (n = 11,610
applica ions). Second, we desc ibe he pe cep ion o he change in he managemen sys em,
om he poin o iew o he hi d sec o social se ices en i ies. The combina ion o bo h
s a egies allows us o examine in de ail he esponse o social se ice o ganiza ions o ensu e
he con inui y o he budge and he con inui y o se ices. The esul s show ha he change in
he managemen sys em ga e ise o a wide deba e among non-go e nmen al social se ices
o ganiza ions abou he calls o g an s managed by he egional go e nmen . Howe e , he
quali a i e case s udy showed ha he eac ion o he en i ies has mo e o do wi h he needs o
adap a ion o an uns able, unce ain and highly compe i i e inancial en i onmen , han wi h
speci ic cha ac e is ics o g an calls.
Key wo ds: Nongo e nmen al o ganiza ions, Funding, Social Se ices, Managemen sys em,
Spain.
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In oduc ion
Non-go e nmen al o ganiza ions ha e adi ionally been concei ed as en i ies ha iden i y and
co e social needs ha he go e nmen does no each (Weisb od, 1997). Howe e , a he same
ime, go e nmen unding is one o he pa amoun ways o und aising among non-p o i
o ganiza ions (Blackwood, Roege & Pe ijohn, 2012). This pa adox has been analyzed in-dep h
by he esou ce dependence heo y, which has explo ed how ex e nal inancing may educe he
au onomy o he o ganiza ion (P e e & Salancik, 2003). Speci ically, en i ies wi h high
dependence on a unding sou ce a e unde a s anding isk o income ola ili y and,
consequen ly, a e mo e ulne able o ex e nal p essu es (Hillman, Wi he s & Collins, 2009).
This has di ec implica ions on o ganiza ional unc ioning. On he one hand, esou ce
dependence may condi ion he goals o he o ganiza ion, so ha in pa , hey a e displaced o
e en eplaced in hei en i e y by dono p io i ies (Khieng & Dahles, 2015). On he o he hand,
i also appea s o educe inno a ion, while con ibu ing o he de elopmen o a mo e
bu eauc a ic s uc u e and inc easing compe i ion wi h o he en i ies o a ac sca ce esou ces
(Mi chell, 2014). These e ec s a e enhanced in economic c isis ci cums ances, in which
excessi e dependence on public unding makes en i ies mo e ulne able (Hodge & Piccolo,
2005). In ac , i may jeopa dize he con inui y o se ices o , in he mos ex eme cases, he
su i al o he o ganiza ion.
None heless, he e is also e idence ha nonp o i s can main ain e icien ope a ions despi e
inancial dependence on he go e nmen (Lu & Zhao, 2019), and may depend in pa on pa e ns
o collabo a ion be ween o ganiza ions (Almog-Ba & Schmid, 2018). This causes some deba e
abou he limi s o esou ce dependency heo y.
In his a icle we analyze he s a egies displayed by non-go e nmen al o ganiza ions in he
social se ices sec o o ace esou ce dependence on public adminis a ion. Fo i , we ocus on
a case o eo ganiza ion o he public subsidies sys em in Spain and i s speci ic impac on he
en i ies egis e ed in Andalusia. This allows us o explo e how o ganiza ions espond o an
en i onmen o change and unce ain y. In he second ins ance, i also se es o desc ibe how
he inancial con ex condi ions he implemen a ion o he p og ams.
Be ween p o essionaliza ion and he sea ch o al e na i e unding sou ces
No all o ganiza ions ha e he same capaci y o ob ain esou ces. La ge en i ies ha e a highe
p obabili y o ecei ing s a e unding, while ha ing a bu eauc a ic s uc u e, a consensus
o ien a ion owa ds go e nmen en i ies and a b oade his o y o go e nmen inancing (Lu,
2015). To ensu e he low o s a e unding, non-go e nmen al o ganiza ions o en ace he
dilemma o adjus ing o he equi emen s es ablished by a speci ic dono o di e si ying he
unding sou ces (Mi chell, 2014).
On he one hand, p o essionaliza ion is he p e e en ial s a egy o adap a ion o dono
equi emen s. En i ies managed by p o essional s a a e mo e a ional when planning p ojec s,
managing he economy, and e alua ing p ac ices (Hwang & Powell, 2009), which inc eases he
p obabili y o ul illing he go e nmen equi emen s o unding (F umkin & And e-Cla k, 2000).
To he ex en ha an o ganiza ion is pe cei ed as mo e legi ima e, i is mo e likely o enjoy
g ea e c edibili y and s abili y and ecei e mo e esou ces (Baum & Oli e , 1991; Meye &
Rowan, 1977). This has ansla ed in o he ac ha many non-go e nmen al o ganiza ions ha e
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enhanced he se ice p o ision componen o he de imen o claiming ac ions and communi y
pa icipa ion. Equally, he con en s o he p ojec s ha e been adjus ed o he p e e ences o he
unding sou ce.
In con as o he abo e, di e si ica ion o income sou ces is he mos widesp ead s a egy o
a oid esou ce dependence (Mi chell, 2014). Access o mul iple sou ces helps en i ies minimize
he inancial ulne abili y isk and p o ec hei au onomy (Lu, 2015). To achie e his, some
en i ies eso o expanding hei geog aphic co e age o seek pa ne ship wi h local
o ganiza ions o maximize und aising. In o he cases hey y o specialize in a ype o p ojec
ha is no p o ided by hei compe i o s, o become mo e selec i e in he ype o p og ams hey
de elop. They could also eso o dono educa ion, o nego ia ion and commi men s a egies
wi h he Adminis a ion, bu hese ypes o s a egies seem o be compa a i ely less equen
(Mi chell, 2014).
Funding managemen and p og am sus ainabili y
The unding con ex can also in luence he con en s and implemen a ion o he p og ams.
Speci ically, i seems o ha e a di ec impac on he du a ion and con inui y o he in e en ion.
Fi s , public en i ies and unding agencies o en s uc u e he inancing o social p og ams
a ound sho budge cycles, usually wi h a inalis na u e, h ough he subsidy o closed ac i i ies
and p ojec s wi h a limi ed execu ion pe iod. This has esul ed in implemen a ion and impac
wi h ime es ic ions be ween calls, usually yea ly (Rhoades, Bumba ge & Moo e, 2012).
Second, impac and long- e m iabili y ha e been a la en , hough seldom explici , conce n
(Shediac-Rizkallah & Bone, 1998). Sho - e m subsidies seem o be among he ac o s ha
in oduce di icul ies o he ins i u ionaliza ion o a p og am in he o ganiza ion.
Despi e hese di icul ies, esul s-based managemen is one o he s a egies wi h signi ican
po en ial o imp o e se ices and mee he communi y needs (Julian, 2001). Howe e , esul s-
based accoun abili y equi es a con ex o con inued echnical assis ance o en i ies. Fo
example, he lack o esou ces o pe o m a needs assessmen o ou come e alua ion can
nega i ely a ec he quali y o he se ice and he accoun abili y p ocess i sel (Swe issen &
C isp, 2004). In addi ion, ce ain p e en ion o p omo ion ac ions a e mo e di icul o
ope a ionalize in e ms o esul s. On he o he hand, adminis a i e issues such as lack o s a
wi h aining and expe ise in assessmen o lack o inancial esou ces o ca y i ou may be
ele an , especially when we compa e la ge o ganiza ions wi h small ones (Do ius, 2011).
Case s udy: he change in managemen o 0.7 pe cen o Pe sonal Income Tax in Andalusia
Thi d sec o o ganiza ions in Eu ope ha e gene ally been esis an o bo h he inancial c isis
and egula o y changes (Pape e al., 2020). In Spain, subsidies, ag eemen s o con ac s a e
ypically used by bo h s a e and egional go e nmen s o suppo social ac ion hi d sec o
o ganiza ions. Howe e , du ing he economic ecession, be ween 2008 and 2013, he a ailabili y
o public unds was signi ican ly educed. Consequen ly, hi d sec o en i ies we e unde s ong
p essu e, no only due o a dec ease in inancing bu also o he inc easingly demanding
equi emen s o acqui ing and jus i y such unding (Cha es-A ila & Sa all-Mo e a, 2019). The
ma ke iza ion o se ices has been mo e equen , which has also led o mo e ma ke -based
hyb id o ganiza ions.
In 2017, he Au onomous Communi ies in Spain assumed he managemen o a p opo ion o
he subsidies wi h a cha ge o he aising o 0.7 pe cen o he Pe sonal Income Tax o “social
pu poses”. Speci ically, hey assumed he managemen o 80 pe cen o he budge collec ed,
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which was p e iously managed by he Gene al S a e Adminis a ion in i s en i e y. This change
was a oused by a lawsui o he egional go e nmen o Ca alonia, o in ading, in i s iew, he
compe ences o he Au onomous Communi ies. The eo ganiza ion o unding coun ed on he
opposi ion o he Thi d Sec o Pla o m, which p edic ed a nega i e impac on s a e-le el
p og ams. In Spain, he managemen o social se ices has a high deg ee o decen aliza ion.
The powe s co espond o each egion (o "Au onomous Communi y"), which in each case ha e
enac ed egional social se ice laws. Ne e heless, he e i o ial s uc u e o he S a e has
ecen ly been he subjec o g ea poli ical con o e sy, wi h s ong compe i ion be ween
egions o main ain a di e en ial s a us o achie e mo e powe s (Kea ing & Wilson, 2009).
The new model o dis ibu ion and managemen o 0.7 o he Pe sonal Income Tax led o a
signi ican eo ganiza ion o he subsidy sys em conce ning social se ices. Fo he Au onomous
Communi ies, his change no only mean an inc ease in he amoun o a ailable esou ces, bu
also a g ea e complexi y in he managemen o subsidies, especially due o he wo kload in he
p ocessing o applica ions and he duplica ion o calls. Fo example, in he case o Andalusia,
since 2017 wo lines o subsidies ha e li ed oge he , which coincide wi h a high deg ee in he
ype o p ojec s and in he ac ion a eas hey inance: he gene al call o aid and he call o
Pe sonal Income Tax
1
. Bo h os e s social inclusion p og ams, p ojec s aimed a child en, amilies
and young people; and ac ions o mee he needs o he elde ly and people wi h disabili ies. The
wo calls also o e lap in he in e en ion modali ies, which co e p e en ion p og ams, ood
banks, summe schools, esiden ial se ices, olun ee p og ams and ac ions o imp o e he
accessibili y o public se ices, among o he s.
Among he ew di e ences conside ed be ween bo h lines o subsidies, i should be no ed ha
he Pe sonal Income Tax call (unlike he gene al call) conside s in es men p ojec s and does
no include ade unions o business associa ions among po en ial applican en i ies. O he wise,
he egula o y bases a e la gely ma ching. Based on his backg ound, in he p esen s udy we
compa e he applica ions submi ed by he Non-Go e nmen al O ganiza ions in bo h calls, in
he i s wo edi ions a e he change in aid managemen was implemen ed: ha is, hose
co esponding o 2017 and 2018. Also, we explo e he pe cep ion o he Thi d Sec o
ep esen a i es abou he impac o his change, bo h in he main enance and he egula
unc ioning o non-p o i o ganiza ions and in he implemen a ion o social p og ams.
The e o e, his case s udy combines he desc ip ion o (a) he p ocess o ans e ing he
managemen o a line o subsidies om he s a e o he egional le el, (b) he s a egies o non-
go e nmen al o ganiza ions o ace he con ex o ins abili y and inancial unce ain y, and (c)
he impac o he egula o y bases o g an calls on p og am implemen a ion. Fi s , i is a
eo ganiza ion in he subsidies managemen sys em. In Spain, he compe ence o social se ices
co esponds o he Au onomous Communi ies, e en wi h s a e-le el egula ions ha claim o
es ablish c oss-cu ing issues in he se ice deli e y. Second, changes in he inancial ecosys em
in oduce a ac o o ins abili y, which may jeopa dize he con inui y o se ices o e en he
1
In Regional Go e nmen o Andalusia 2008 calls, i is, espec i ely, he “O de o Ap il 25, 2018, which
app o es he egula o y bases o subsidies g an ing, awa ded on a compe i i e basis, in ma e s dealing
wi h elde ly people, people wi h disabili ies, aining o young people in ulne able si ua ions, gypsy
communi y, mig an s, homeless people, a en ion in he a ea o addic ions, equal ea men and non-
disc imina ion o LGTBI people, social ac ion and olun ee ism, in he ield o compe ences o he Minis y
o Equali y and Social Policies ”and he“ O de o July 19, 2018, which app o es he egula o y bases o
subsidies g an ing awa ded on a compe i i e basis aimed a p i a e en i ies o he pe o mance o
gene al in e es measu es o mee social pu poses unde he ax assignmen o 0.7% o he Pe sonal
Income Tax, in he con ex o he compe ences o he Minis y o Equali y and Social Policies”.
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su i al o non-go e nmen al o ganiza ions in some case. Thi dly, he speci ic way in which
subsidies a e egula ed is no jus a egula o y elemen , bu i may condi ion he p og am
implemen a ion p ocess i sel .
The p esen s udy
Wi h his case s udy we desc ibe he i s wo yea s in which he Regional Go e nmen o
Andalusia ook cha ge o he managemen o 80 pe cen o he budge o 0.7 o he Pe sonal
Income Tax. Fi s ly, we analyze he da abase wi h all he applica ions submi ed in hese calls,
compa ed o he applica ions egis e ed in he gene al call o aid. Secondly, we desc ibe he
pe cep ion o such change by he social se ices en i ies o he hi d sec o . The i s quan i a i e
phase se es as a con ex o sys ema ically explo e he poin o iew o he ep esen a i es o
he ield. The combina ion o bo h s a egies allows us o examine in de ail he esponse o social
se ice o ganiza ions o ensu e he con inui y o he budge and he con inui y o se ices.
The e o e, aking as a e e ence he pa ial ans e o 0.7 o he Au onomous Communi ies, he
objec i e o he s udy is wo old: i s , o desc ibe he pe cep ion o non-go e nmen al
o ganiza ions abou he eo ganiza ion o he subsidy managemen sys em; and second, o
explo e i s impac bo h in he s a egies o adap a ion o he ins abili y o he inancial
en i onmen , and in he implemen a ion and con inui y o he p og ams.
Me hod
The i s phase o he s udy consis ed o a compa a i e analysis o he applica ions submi ed o
he wo lines o subsidies: he gene al call o aid and he call o Pe sonal Income Tax. In he
second phase, we conduc ed semi-s uc u ed in e iews wi h manage s and echnical s a om
a selec ion o non-go e nmen al o ganiza ions in he ield o social se ices in Andalusia.
Quan i a i e phase
The desc ip i e s udy o he applica ions p o ides in o ma ion on he numbe o p ojec s
submi ed by each en i y, he eques ed budge , he budge alloca ed, and he sco e ob ained
wi h he applica ion o he scale in each case. In his i s s age, we pe o m a sys ema ic
compa a i e analysis o all he indica o s a ailable in bo h calls.
Da abases. The compa a i e s udy is based on he egis e o applica ions om he Minis y o
Equali y, Social Policies and Concilia ion o he Regional Go e nmen o Andalusia, conce ning
he gene al call o g an s and he call wi h a cha ge o 0.7% o he Pe sonal Income Tax, bo h in
he ield o social se ices. Speci ically, we analyze all he applica ions submi ed in he 2017 and
2018 calls, egis e ed in he In eg a ed Social Se ices Sys em (ISSS). In o al, we examined
11,610 applica ions: 8,665 o he gene al call o aid and 2,945 o he call wi h a cha ge o 0.7%
o he Pe sonal Income Tax. In he case o he gene al call, subsidies om he Andalusian
Regional S a egy o Cohesion and Social Inclusion, aimed a in e en ion in disad an aged
a eas, a e no included. In he case o he call wi h a cha ge o 0.7%, all he iles in which he e
is a single applican o ganiza ion and a single eligible ac ion we e included. To acili a e
in o ma ion p ocessing, when he applican o ganiza ion submi ed wo o mo e eligible ac ions,
jus he i s one was conside ed. This educed he s udy uni e se by 53 eco ds in 2017 and 36
eco ds in 2018.
Quali a i e phase

6
The quali a i e componen o he s udy consis ed o conduc ing in e iews wi h 21 in o man s
o he hi d sec o in Andalusia. I was based on he desc ip ion made du ing he quan i a i e
phase o explo e he poin o iew o he applican o ganiza ions. Toge he wi h he open
in e iew, sys ema ic in o ma ion was collec ed on he ela ionships be ween non-
go e nmen al social se ices o ganiza ions in he egion.
Pa icipan s. The 21 in e iewees ep esen a small selec ion o ele an social se ices en i ies
in he sec o , ollowing he sugges ions made by he Gene al Di ec o a e o Social Se ices o
he Regional Go e nmen o Andalusia. The in o man s we e he p esiden , he manage , he
sec e a y o he pe son esponsible o he inances o he en i y. In some cases, social
in e en ion echnicians, o echnicians in und aising and subsidies pa icipa ed. Pa icipa ing
en i ies co e he di e si y o a eas o in e en ion o social se ices: in ellec ual disabili y,
physical disabili y, elde ly, social inclusion, olun ee ism, sel -help, d ug addic ion, immig a ion
and in e na ional coope a ion, among o he s. The in e iewees pa icipa ed olun a ily.
Pa icipan s signed an in o med consen , indica ing ha he da a would be used anonymously,
o esea ch pu poses only.
Semi-s uc u ed in e iew. The in e iew guide consis ed o he o mula ion o open ques ions
abou he e olu ion o und aising, he key sou ces o unding o each en i y and he
compa ison o he wo calls o esea ch. Complemen a y, he pa icipan s esponded o en
possible changes o be in oduced in he subsidy egula o y bases, wi h a Like scale o ma
om 1 o 5. The in e iews las ed app oxima ely one hou . In o al 1,187 minu es o
con e sa ion we e eco ded. The in e iews we e ansc ibed in hei en i e y and subsequen ly
analyzed by he eam o i e in e iewe s. One o he esea che s w o e he lis o mos common
opics and ideas men ioned in a c oss-sec ional way in all in e iews. Then an i e a i e p ocess
o analysis and g oup discussion was ca ied ou , ollowing a consensus-e alua ion dynamic. In
pa allel o ou s udy, he Regional Go e nmen o Andalusia conduc ed a public consul a ion on
he egula o y basis o g an calls, in which i ecei ed 47 con ibu ions om social se ice
en i ies. The in o ma ion ob ained h ough he public consul a ion was used as an elemen o
con as and alida ion o he in e iews.
Da a analysis
In he desc ip i e s udy o he da abase we use he compa isons o means and he analysis o
co ela ions. Fo his, we use he numbe o applica ions submi ed, he budge ( eques ed and
alloca ed), he da e o p esen a ion o he p ojec , and he sco e ob ained wi h he scale o he
call as basic indica o s. A e a gene al desc ip ion, o he whole da abase, we conduc ed a
sys ema ic compa ison in all he indica o s be ween he wo lines o subsidies.
Fo he quali a i e analysis, a consensus-e alua ion p ocess was ollowed. The in e iewe s
made he ansc ip s o he in e iews and pa icipa ed in se e al mee ings o discuss and
in e p e he esul s.
Resul s
Desc ip i e analysis o he da abase
The ype o ac ions and se ices de eloped in he ield o social se ices in Andalusia is e y
di e se. Howe e , ou ca ego ies gi e an accoun o 62.39 pe cen o he budge g an ed in
subsidies and, he e o e, shape he co e o he ac i i ies inanced. These a e u gency and social
inclusion; elde ly people; child en, amily and youngs e s; and people wi h disabili ies.
7
In he pe iod analyzed, he en i ies p esen ed a o al o 4.67 applica ions on a e age (DT = 7.25)
and ob ained a subsidy o app oxima ely hal o he applica ions submi ed (49,63%). The
a e age budge pe p ojec is 5,575 eu os (DT = 18.771’6). Be ween 2017 and 2018 hey
cap u ed an a e age cumula i e budge o 50,490’5 eu os pe en i y (DT = 416,129’8). The added
summa y is p esen ed in Table 1. When disagg ega ing he in o ma ion acco ding o he
p ocessing body, i is obse ed ha a he p o incial le el he app o ed p ojec s ecei ed an
a e age o 3,948 eu os (DT = 10,015'02), while in he cen al se ices hey each an a e age o
24,885'1 eu os (DT = 53.084'1).
HERE TABLE 1
Howe e , he dis ibu ion is e y a iable among he di e en en i ies, as Figu e 1 illus a es.
Mo e han wo- hi ds o he pa icipan s submi 4 o ewe applica ions in he analyzed pe iod
(n = 1,691, 68.1%). Tha is, he mos usual is o p esen he equi alen o one applica ion pe call
(o less). Howe e , he e a e a small numbe o e y ac i e applican s. Speci ically, 2 pe cen o
applican s ha e submi ed 20 o mo e p ojec s in hese calls. Tha is, jus 58 applican s gi e an
accoun o 2,215 applica ions, which ep esen s 19.07% o he o al.
HERE FIGURE 1
Some da a seem o indica e ha submi ing a g ea e numbe o p ojec s is an e ec i e s a egy
o maximize he aising o esou ces. On he one hand, he e is a s a is ically signi ican
co ela ion be ween he numbe o applica ions submi ed and he numbe o applica ions
g an ed ( = 0.914, p < 0.01). In ac , he amoun eques ed, and he amoun g an ed a e s ongly
co ela ed ( = 0.657, p < 0.01). On he o he hand, he e is also a co ela ion be ween he
numbe o applica ions g an ed and he o al cumula i e budge ob ained by each en i y in bo h
calls ( = 0.621, p < 0.0001).
To comple e he desc ip i e analysis, in Table 2 we ha e summa ized he co ela ions exis ing
be ween he da e o submission o he applica ion, he a io be ween he eques ed budge and
he one inally ob ained, and he sco e achie ed in he alua ion o he ile. The da e o
submission o he applica ion has a sligh posi i e co ela ion wi h he amoun eques ed ( =
0.067, p < 0.01) and wi h he amoun g an ed ( = 0.029, p < 0.01). Be e esul s we e achie ed
by hose who submi he applica ion on a da e close o he end o he call. In he same ein, he
assessmen o he ile has a posi i e associa ion wi h he da e o submission o he applica ion
( = 0.122, p < 0.01). Also, a posi i e a ing o he ile is also e lec ed in he achie emen o a
highe p opo ion o he eques ed budge ( = 0.424, p < 0.01).
HERE TABLE 2
Compa a i e analysis o he wo lines o subsidies: gene al call and call o 0.7 o Pe sonal
Income Tax
The subsidy da abase is composed o a o al o 11,610 applica ions, o which 74.6% co espond
o he gene al call and 25.4% o he Pe sonal Income Tax call. Howe e , in he analyzed pe iod,
he di e ence in he numbe o applica ions be ween he wo calls is educed by 24.3%, due o
he ela i e inc ease o he applican s in he Pe sonal Income Tax call. Speci ically, while in 2017
he e we e ou imes mo e eques s in he gene al call han in he Pe sonal Income Tax one, in
2018 he di e ence is educed by only sligh ly mo e han double. The sys ema ic compa ison o
bo h calls is summa ized in Table 3.
8
As a whole, he amoun eques ed is mo e han ou imes highe han wha is inally ob ained.
Acco ding o lines o subsidies, he ela ionship be ween he eques ed budge and he one
inally alloca ed is lowe in he Pe sonal Income Tax call han in he gene al call o aid. The a io
o he se o p ojec s shows ha he en i ies inally gain an a e age o 20.94% o he eques ed
budge (DT = 0.25). In he gene al call he a io is sligh ly abo e a e age while in he Pe sonal
Income Tax call i is below.
In he opposi e sense, he p ojec sco e is highe in he Pe sonal Income Tax call han in he
gene al call (F = 98.048, p < 0.01), and i is also highe in 2018 han in 2017 ( = -4.392, p < 0.01).
As ega ds he modali ies o p ojec s, h ough he Pe sonal Income Tax call, in es men p ojec s
ha e been channeled ( ep esen ing 23.2% o he o al p ojec s). This call has included, o
example, he acquisi ion o adap ed ehicles, he equipmen o cen e s and se ices, o social
eme gency assis ance. In any case, he di e ences be ween he wo calls seem o be de i ed
om adminis a i e decisions, abou he managemen o subsidies, bu co e a ype o p ojec s
and en i ies which a e undamen ally simila .
HERE TABLE 3
Pe cep ion o he eo ganiza ion o he subsidy managemen sys em
Despi e he di e si ica ion o und aising s a egies a e he 2008 c isis, he unc ioning o non-
go e nmen al o ganiza ions in he ield o social se ices emains undamen ally dependen on
he unding o public adminis a ions. This makes hi d sec o en i ies especially sensi i e o any
change in he ins i u ional o egula o y en i onmen o g an calls. Ins abili y and unce ain y
in he inancial en i onmen may jeopa dize he con inui y o social en i ies. Bo h he delay in
he esolu ion o he calls and he lack o speci ic esou ces o he main enance o he en i ies
in ol e con inuous inancial challenges.
In his con ex , he ans e o he managemen o esou ces o 0.7% o he Pe sonal Income Tax
o he Au onomous Communi ies supposed a eo ganiza ion o he calls o subsidies, which had
a di e en impac on he en i ies o he sec o and, consequen ly, gene a ed a deba e on
subsidies managemen . The dilemma occu s mainly be ween he en i ies ha al eady ob ained
esou ces in he s a e-le el call and hose ha we e inco po a ed wi h he egional-le el g an s
(which o e laps in pa wi h he dis inc ion be ween he la ges and smalles en i ies). Besides
ha , he in e iewees a e open o he inco po a ion o esul s-based managemen mechanisms
and he implemen a ion o e idence-based p ac ices. In Table 4, we ha e summa ized some o
he keys in he pe cep ion o he en i ies, which we will de elop below.
E olu ion o und- aising
The inancial c isis o 2008 pu he issue o unding o social se ices en i ies a he cen e o he
deba e on he hi d sec o and became among he main conce ns o social o ganiza ions. The
ocus on he inancial issue is a na u al eac ion o su i al needs, o he ex en ha many
en i ies aced di icul ies o ensu e he con inui y o hei ac i i ies, and in o he cases, hey
disappea ed. On he o he hand, i e lec s he eo ien a ion o he sec o owa ds he p o ision
o se ices.
“The wo ld o non-p o i en i ies has accep ed in a oo na u al way o en e in o a
dynamic whe e he whole deba e is how en i ies a e unded. Conce ns abou social
ans o ma ion discussion ha e been educed, o incidence in public policies and
we ha e en e ed in o a dynamic in which he conce n is how much money he
9
adminis a ion will gi e us. This wi hou denying he legi imacy and he need o
such inancing…” [I35, immig a ion]
The need o ecei e mo e unds is exp essed by p ac ically all he en i ies in e iewed,
ega dless o whe he hey a e he smalles o ganiza ions o hose en i ies ha ha e collec ed
mo e public unds in he las calls. The dominan pe cep ion is o a i m ha he e has been a
educ ion in he numbe o economic esou ces a ailable in social policies, and he e o e, in he
und aising by non-go e nmen al o ganiza ions. Howe e , his pe cep ion may mask some
signi ican p ocesses o he eo ganiza ion o he hi d sec o , along wi h he change in he public
unding managemen sys em, as indica ed by some key in o man :
“Wha I ha e pe cei ed is he economic c isis has mean an inc ease in he unding
o many en i ies, especially hose o a la ge size, because unds ha we e
p e iously di ec ly managed by he adminis a ion a e de i ed ... o inance social
en i ies, o co e he gaps o which he adminis a ion does no each. This means
ha he e a e en i ies ha ha e g own a lo . Then he e ha e been si ua ions, such
as he e ugee c isis, which ha e in ol ed special unds ... and I hink ha his
inc ease in unding has been assumed unc i ically, o ge ing he ole ha social
en i ies also play in holding Adminis a ion accoun able…” [I35, immig a ion]
Consequen ly, in he hi d sec o he se ice deli e y componen has been ein o ced, a he
expense o o he p o iles ela ed o poli ical incidence and he de ec ion o new social needs. In
he opinion o some in e iewees, he ocus on aising unds o he implemen a ion o
p og ams seems o ha e had a lesse o ien a ion owa ds communi y pa icipa ion and he
social claim. On he o he hand, he ole o ad ancing he social ini ia i e o social needs is less
equen , be o e hey a e co e ed by he public adminis a ion.
“Fo example, in he 1990s, wi h he Spanish lessons o o eigne s, i was achie ed
ha his was abso bed by adul educa ion cen e s, which is whe e hey should be.
I is a e y nice p ocess because, i s , i was assumed by social en i ies h ough
olun ee ism, hen i was aken o e by social en i ies wi h public unding, and
inally, i was unde s ood ha his was a need o a pa o socie y and he e we e
adul educa ion schools o co e ha ... The c isis has also se ed o emo e ha ,
bu ha should be a egula p ocess when alking abou he con ibu ion o
o ganized ci il socie y”. [I35, immig a ion]
This p ocess o e laps wi h a igh ening o he managemen sys em and moni o ing o he
subsidies. The equi emen s o ob aining a g an a e mo e demanding. The accoun ing and
jus i ica ion p ocesses a e mo e complex. In gene al, bu eauc a ic con ols ha e inc eased
h oughou he p ocess:
“In pa allel, he adminis a ion has in oduced a change in he way o managing
g an unds, so ha he concep o “subsidy” has been somewha dis o ed. In
heo y, wi h subsidies he adminis a ion di e s a numbe o unds o he
o ganized ci il socie y, which is wha has es ablished wha p ojec s hey would like
o ca y ou ... Howe e , now hey a e inc easingly con used wi h subcon ac ing,
so ha he e ms o he calls a e simila o he con ac speci ica ions, o a ende ,
so ha he s a e needs a ce ain public se ice o be ca ied ou and akes i ou
h ough social en i ies... The e a e e y clea cases in which we a e al eady going
o p ice/place, as i i was a public con ac , and hey al eady alue you acco ding
o how much i cos s you o p o ide he se ice one day…” [I35, immig a ion]
16
Compliance wi h e hical s anda ds
Con lic o In e es : The au ho s decla e ha hey ha e no con lic o in e es .
Pa icipan s signed an in o med consen , indica ing ha he da a would be used anonymously,
o esea ch pu poses only.
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17
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19
Table 1.
Accumula ed da a o he eques s made, and he budge ob ained in 2017 and 2018.
M
DT
Mín.
Máx.
Numbe o applica ions submi ed
4.67
7.25
1
159
Numbe o applica ions g an ed
2.68
4.54
0
93
Numbe o applica ions no g an ed
1.98
3.61
0
81
Success a e
49.63
39.96
0
100
A e age budge pe p ojec
5,575.95
18,771.63
113
452,762
Budge g an ed accumula ed
50,490.46
416,129.81
0
17,057,488
20
Table 2.
Co ela ions o da e o submission, a io and scale.
1
2
3
4
5
1. Budge eques ed
-
.657**
.012
.118**
.067**
2. Budge g an ed
-
.233**
.189**
.029**
3. Budge a io
-
.424**
-.037**
4. Sco e on he scale
-
.122**
5. Da e o submission
-
**p<.01
21
Table 3.
Compa ison o he gene al call o subsidies wi h he call o 0.7 o he Pe sonal Income Tax.
Numbe o applica ions submi ed pe call
Gene al
Pe sonal Income Tax
F equency
Pe cen age
F equency
Pe cen age
2017
4,541
80.90%
1,072
19.09%
2018
4,124
68.77%
1,873
31.23%
A e age amoun eques ed and g an ed pe call
Gene al
Pe sonal Income Tax
M
SD
M
SD
Reques ed
2017
21,746.7
48,499.1
157,698.4
399,651.7
2018
19,707.9
369,564.7
118,898.6
264,570.8
G an ed
2017
5,581.3
16,927.4
36,625.1
12,2320.7
2018
4,958.3
368,496.2
21,672.6
84,292.6
Budge eques ed/g an ed a io and sco e on he scale pe call
Gene al
Pe sonal Income Tax
M
SD
M
SD
Ra io
2017
0.2294
0.26
0.2054
0.27
2018
0.2258
0.29
0.1265
0.18
Scale
2017
57.49
12.54
63.79
9.65
2018
58.54
12.60
64.02
9.70

22
Table 4.
The poin o iew o social en i ies on he calls o subsidies.
Thi d Sec o
T ans o ma ion
 Conce n abou he inancial en i onmen o public policies
o social se ices.
 O ien a ion owa ds he p o ision o se ices.
 Ha dening o he condi ions o he subsidies.
 P eca iza ion o wo k condi ions in he ield o social
se ices.
E olu ion o und aising
 The inancial c isis is a miles one ha es ablishes a be o e
and a e , (…)
 (…) ha led o he implemen a ion o s a egies o di e si y
he unding sou ces.
 Public adminis a ions a e he main unding sou ces.
Pe cei ed p oblems
 Delay in he esolu ion o he call and in he e ec i e
income o he subsidy.
 Bo h he main enance o he headqua e s and he
sus ainabili y o he en i y cons i u e a pe manen
challenge.
 Fea ha changes in managemen will mask a educ ion in
he budge .
Compa ison o he
gene al call o aid and
he call o pe sonal
income ax
 En i ies do no pe cei e signi ican di e ences be ween
bo h calls.
 The eo ganiza ion o he g an s has di e en ially a ec ed
he en i ies o he sec o , (…)
 (…) which has ansla ed in o a deba e on he concen a ion
o esou ces in a small numbe o en i ies o g ea e size
and managemen capaci y.
 The olume o applica ions has been abo e he
managemen capaci y o he Regional Go e nmen o
Andalusia.
Sugges ions o
imp o emen
 In oduce esul s-based managemen mechanisms.
 P omo e he heo e ical o mula ion o p ojec s and he
implemen a ion o e idence-based p ac ices.
 Inc ease he eedback hey ecei e a e he esolu ion,
ollowing he model o pee e iew.
23
Table 5.
Assessmen o possible changes o in oduce in he call.
M
SD
Tha he g an ing o subsidies depends in pa on he esul s ob ained in he
implemen a ion o he p og am in a p e ious edi ion, ha is, on i s p o en
impac .
4.3
0.95
Tha he heo e ical o mula ion o he p ojec is posi i ely alued.
4.0
1.05
P opose a speci ic unding line o small en i ies.
3.9
1.24
Tha collabo a ion wi h local social se ices is posi i ely alued in he
o mula ion o he p ojec .
3.8
1.20
Tha he p esen a ion o p ojec s wi h coali ions o di e en en i ies is posi i ely
sco ed.
3.4
1.53
Se a limi on he numbe o p ojec s ha each en i y can submi .
3.1
1.84
Inco po a e small en i ies wi h consolida ed o ganiza ions.
3
1.28
Inc ease he ela i e weigh o he p ojec assessmen and educe he ela i e
weigh o he en i y's expe ience and capaci y.
2.9
1.45
In eg a e he pe sonal income ax and he gene al call in a single call.
2.1
1.35
Tha he eligible expenses in he main enance modali y a e included in he
p og ams modali y.
2.1
1.48
24
Figu e 1. Coun o he numbe o applica ions pe en i y in he wo calls (2017-2018).