The different operations to be carried out in the implementation of the expenditure budget (changes in appropriations, allocation of obligations, making payments, among others) are generally regulated in Law 47/2003, of 26 of November, General Budget and the Budget Law for each financial year. Such regulation should be supplemented by the specification of operations and procedures to be carried out at the end of this financial year, as it has been done in recent years.

Therefore, it is necessary to determine the time limits for the processing of budgetary changes and accounting documents, accounting for transactions, and the ordering of payments and carrying out the same, as well as the Various operations covered by Law 47/2003, 26 November, General Budget and the Instruction of Accounting Operations to be followed in the execution of State expenditure approved by the Ministry of Economy and Finance of 1 February 1996.

In its virtue, and on the proposal of the General Intervention of the State Administration, I have:

Article 1. Scope of application.

This Ministerial Order regulates the closing operations of the financial year 2010 regarding the accounting of public expenditure in the General Administration of the State, Autonomous Bodies of the State, State Agencies and the Agencies (e) the public referred to in Article 1 (e) of Law 26/2009 of 23 December of the General Budget for the year 2010.

Article 2. Pointing of assets in the month of December.

Payroll for the receipt of assets and extraordinary pay for the month of December must be entered in the Accounting Offices with the deadline of day 9 of the month.

Assets and liabilities and the extraordinary payments for the month of December will be satisfied together from the 20th of the same month.

Passive Class pension slips, other than December's pay and extraordinary pay, may have their entry into the Accounting Offices before the 30th of December.

Article 3. Processing and payment of commandments in the last days of December.

The last day of the financial year 2010 in which the payment books may be met shall be the day of December 31, the payment of the outstanding to be resumed on the first working day of January 2011.

Article 4. Receipt and processing of accounting documents.

1. The accounting documents on paper or, where appropriate, in computerised form, duly drawn up, accompanied by their supporting documents and, where appropriate, the relevant prior audit, shall have as their final date of entry into the accounts. Accounting offices on December 30.

2. The payment proposals "to be justified" issued by appropriations from the 2010 Expenditure Budget will have as the deadline for entry into the Accounting Offices on 20 December 2010, except the payment proposals " to justify in the " The deadline for this deadline will be the 15th of the month. Only obligations for the financial year may be met by such bookkeeping, with the exceptions provided for in Article 79.3 of the General Budget Law.

3. The Delegates, Regional and Territorial Interventors of the General Administration of the State Administration, the Deputy Director General of Accounting of the Ministry of Defense and competent bodies in the other bodies to which the Article 1 shall take particular care to ensure compliance with these rules, by refraining from accounting for those transactions whose accounting documents are received after the dates set out in paragraphs 1 and 2 above.

Article 5. Accounting for the purpose of the exercise and the ordering of payments.

1. The Accounting Offices and the Management Services authorized to hold credit holds in accordance with the provisions of Rules 14 and 19 of the Order of the Ministry of Economic Affairs and Finance of 1 February 1996, for which the Instruction in Accounting Operations to follow in the execution of State expenditure, will normally record all types of operations until the end of December 2010.

2. The Payments Ordinance will conduct its last payment ordering process of 2010 on December 30, 2010. Exceptionally, payment planning processes may be carried out with a deadline of 31 December 2010.

Until the Accounting Offices stop issuing payment proposals with imputation to the accounting for the financial year 2010, the Payments Ordinance shall keep the accounts of receipt of such proposals open.

In addition, from the beginning of the financial year 2011 and with imputation to the accounts of the year, they may issue payment orders on behalf of the proposals received at any time.

Article 6. End-of-year operations in the General Administration of the State.

1. Prior to the regularisation operations referred to in paragraph 2, the Management Centres for Expenditure shall forward to the Accounting Offices the accounting documents for the cost of expenditure, in accordance with Rule 53 of the The Instruction of Accounting Operative to follow in the Execution of State Expenditure, approved by the Order of the Ministry of Economy and Finance of 1 February 1996, to the object of its accounting record.

2. The operations to be carried out in the various Accounting Offices of the Management of Expenditure Centres and of the Economy and Finance Delegations, which are related to the regularization and closing of the accounts of the General Administration of the State, are they shall carry out the general intervention of the State Administration in accordance with the instructions.

3. Appropriations which, at the end of the financial year, are not affected by the fulfilment of recognised obligations, shall be cancelled in full without prejudice to the fact that they may be incorporated in the following budget in the cases provided for in Article 58 of the Treaty. Law 47/2003 of 26 November, General Budget and in the General Budget Law of the State for the financial year 2011.

Therefore, on 31 December 2010, the balances of commitments and the balances of authorisations will be cancelled for each and every one of the budgetary applications. The remaining appropriations resulting from these operations shall also be cancelled.

The Ministry of Defense's General Accounting Subdirectorate and the Interventions Delegated in the remaining ministerial departments will send to the Directorate-General for Budgets a certification of the remaining credit cancelled in accordance with the provisions of the preceding paragraphs, distinguishing those who are committed from those who are not. This certification shall be issued without prejudice to those necessary to justify the incorporation of credit.

The continuation, in 2011, of the files remaining in progress at the end of 2010, will require the accounting of the corresponding phases of credit retention, authorization or commitment, by means of computer processes and/or by capturing the appropriate accounting documents.

4. The balances of authorisations for subsequent financial years to be committed and to hold subsequent financial years to be authorised, which may exist in relation to the multi-annual expenditure, shall be cancelled on 31 December 2010. The continuation of the current files will require the accounting of the retention and authorization phases, corresponding both to the annuity of the exercise and to the annuities of subsequent exercises, by means of processes information and/or the capture of the appropriate retention and authorisation accounting documents, as appropriate, with the appropriate annual readjustments.

Article 7. Outstanding obligations to propose payment from previous years in the General Administration of the State.

In order to ensure that before 31 December of this year 2010 the balances of the obligations of closed financial years recognised in the field of the various ministerial departments, the Intervention General of the State Administration shall transmit the relations of existing creditors to the Interventions Delegated to the Ministerial Departments.

The ministerial departments shall individually justify the balances corresponding to the existence of a real obligation, when applicable, when applicable, the corresponding K documents for the payment proposal.

For cases where the existence of a real obligation is not currently accredited, they will necessarily have to issue the corresponding MD or PR document, of cancellation of balances or of prescription, respectively.

Article 8. Payment proposals pending management and payment orders pending in the General Administration of the State.

1. The Economy and Finance Delegations and the Directorate General of the Treasury and Financial Policy will proceed to review the outstanding payment orders, with more than six months of seniority and to analyze the causes of the delay, requesting, in their case, the relevant clarifications of the Accounting Offices of the Management Centres of the Expenditure Budget.

2. If payment proposals are to be made in respect of orders and payment orders pending completion of the financial year 2010 or earlier, which contain errors which prevent their performance, they shall be brought to the attention of the General Intervention of the State Administration (General Accounting Management Subdirectorate) to determine the accounting actions to be performed by the General Accounting Management Center.

Article 9. Budget appropriations.

1. The credit modification files and those other than those carried out pursuant to Article 47 of Law 47/2003 of 26 November, General Budget and which are to be authorised by the Council of Ministers or by the Minister for Economic Affairs and Hacienda shall have entry into the General Budget Directorate of this Ministry duly documented with the deadline of November 5, 2010.

2. Credit modification files authorised by the holders of the ministerial departments and presidents and directors of the autonomous agencies, state agencies and other public bodies shall be communicated to the Directorate-General. General Budget for its implementation, before 3 December 2010.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, October 26, 2010. -Vice President of the Government and Minister of Economy and Finance, Elena Salgado Méndez.