Article 36 of the law 7/1988, of 5 April, operation of the Court of Auditors establishes, in its paragraph 1, that the accounts that surrender to the Court will be sent accompanied by all supporting documents for items requiring the laws and regulations, adding that this will be without prejudice to the special treatment envisaged for the commandments of payment issued on a basis of "to justify" and which is a consequence of the establishment of techniques of computerization.
On the other hand, paragraph 2 of the aforementioned obligation provides for the possibility of the Court of Auditors to determine explicitly is not to submit these supporting documents, in which case to submit mandatory documentation, be certified, under the responsibility of the cuentadante, found the documents at the time of making it available to the Court at the office or corresponding agency You must be express, also in such certification, if they are all or, otherwise, that missing, indicating the reason.
The Court of Auditors has already used the faculty that attributed the quoted article 36.2 and thus was established, by agreement of the plenary of 29 October 2004, the replacement of the referral by the self-regulatory bodies of the documentation to support accounts of payments left to justify for a certificate in the terms legally provided and also, by agreement of 25 July 2013, excision of the remission of the supporting documentation from accounts to justify payments and advances of box sets of the General Administration of the State.
Based on accumulated experience, is considered necessary the adoption of a new agreement, which replaces the previous and that relates to expenses that are managed with the character of "to justify" or advances of fixed box by the General Administration of the State and the autonomous bodies and other subsidiaries of that use these procedures. In particular, in order to facilitate the fulfilment of this obligation and its subsequent review by the Court of Auditors, deemed appropriate to establish telematics of mentioned certificates remission through the electronic site of the Court of Auditors, to serve best the principles of effectiveness and efficiency, cost savings, transparency obligations and guarantees of the citizens.
In addition, it is estimated suitable to that certificate to be submitted under this new agreement contain information relative to the control by the intervention of the justificatory account.
Therefore, pursuant to provisions of article 36.2 of the law 7/1988, the plenary of the Court of Auditors, in its session of December 22, 2015, agrees: 1 effects applicable to operations in their systems of accounting information from the day, January 1, 2016, the General Administration of the State and autonomous bodies and other entities that manage payments to justify-dependent and advances of fixed box forward an accrediting certification that documentation to support accounts of payments left «justify» and reruns of fixed box advances funds kept in the appropriate office at the disposal of the Court to this Court. It is attached to this certification, the report of the intervention, in case it is unfavorable, and the allegations made by the entity.
2 the documentation referred to in the previous paragraph must be sent through the electronic site of the Court of Auditors, according to the models of certificate and diligence of remission that are published on the website of the Court of Auditors (www.tcu.es).
3rd authorizes the General Secretariat of the Court of Auditors for the future update of above models of certificate and diligence of remission.
4th this Agreement replaces and, therefore, leaves without effect, the agreements of the plenary of 29 October 2004, which established the replacement of the referral by the self-regulatory bodies of the documentation to support accounts of payments left to justify for a certificate in the terms legally provided, and on July 25, 2013 that established the abolition of the remission of the supporting documentation of the accounts and payments to justify fixed box, the General Administration of the State advances.
5 this agreement will be knowledge of the national Government and the Ministry of finance and public administration and will be published in the «Official Gazette» and on the website of the Court of Auditors (www.tcu.es).
Madrid, 23 December 2015.-the President of the Court of Auditors, Ramón Álvarez de Miranda García.