In Gobierto we have built a small tool to visualize and be able to analize how the executed budget deviates from the plan. We have loaded data from many of the +8.000 municipalities. You can choose to visualize municipalities which surpasses an specific deviation threshold in %, filter by population and region.
This will eventually end up as part of some of our tools, but if anyone is interested in using this with other data, we'll be happy to tidy up the code a little bit, document it and make it easy to reuse.
More in our blog (spanish): gobierto.es/blog/20160518-presupuesto_vs_ejecucion.html