By Resolution of the Presidency of the Court of Auditors of 30 March 2007, the Government Commission Agreement of 29 March 2007 on the creation of the Telematics Register of the Court of Auditors was published. Number 90, 14 April). The creation of this auxiliary register of the General Court of Auditors was decided by the Government Commission, in accordance with Articles 3 and 22.2.a) of the Organic Law 2/1982 of 12 May, the Court of Auditors, and 6 (h) and concordant with the Law 7/1988, of 5 April, on the Functioning of the European Union, taking a further step in the process of gradual implementation of the electronic, computer and telematic means which assist in achieving greater efficiency in the exercise of the functions of this body. constitutional.

In principle, the scope of operation of the Telematics Register of the Court of Auditors is limited by the third paragraph of the said Agreement to the receipt of the accounts of the local authorities, as well as to the reception and the referral of documents, documents and communications relating to their surrender. However, the second subparagraph of the third paragraph of the third paragraph delegates to the Secretary-General of the Court of Auditors the competence to agree on the extension of that regulation to the receipt and referral of documents, applications, letters and communications relating to the procedures and actions of the Court of Auditors other than the one referred to in the preceding paragraph, and to determine the rules and criteria to be observed for the telematic presentation and processing of the same.

The experience gained since its entry into operation now allows the scope of the Court of Auditors ' Telematics Register to be extended to a new procedure: the accountability of state entities in the public law to which the Accounting Instruction for the Institutional Administration of the State applies, in accordance with the provisions of Order EHA/777/2005 of 21 March, which regulates the procedure for obtaining the formulation, approval and submission of the annual accounts for these entities.

Order EHA/777/2005, as amended by Order EHA/405/2006 of 10 February 2006, regulates a new procedure in which the processes for obtaining, formulating and approving the annual accounts, as well as their referral to the General intervention of the State Administration, is carried out through the computerized and telematic means enabled to the effect by the same, disappearing the physical support, both on paper and on CD-ROM. With regard to the surrender of the accounts to the Court, the aforementioned Order states in its second paragraph. 4 that once the computer files in which the accounts are held are received, " the General Intervention of the State Administration shall make available to the Court of Auditors, within the time limit laid down legally, by means or by means of support which are agreed between the two parties. ' In accordance with this provision, contacts have been made between the Court and the General Intervention in order to specify the means or the support in which those accounts should be surrendered to the Court of Auditors.

In accordance with all of the above, in the exercise of the competence delegated by the third paragraph of the Government Commission Agreement of 29 March 2007 on the creation of the Telematics Register of the Court of Auditors, Resolve:

First. Extension of the regulation contained in the third paragraph of the Agreement of the Government of 29 March 2007 on the creation of the Telematics Register of the Court of Auditors. The regulation contained in the Agreement of the Commission of the European On 29 March 2007, on the establishment of the Telematics Register of the Court of Auditors, published by the Presidency of the Court of Auditors of 30 March 2007 (BOE No 90 of 14 April 2007), it shall be extended to the receipt of the accounts, as well as the supporting documentation, of the State entities governed by public law to which it is The Accounting Instruction for the Institutional Administration of the State.

Second. Technical requirements necessary for the accountability of the state entities governed by public law to which the Accounting Instruction for the Institutional Administration of the State applies. State entities governed by public law to which the Accounting Instruction for the Institutional Administration of the State applies shall be in accordance with the formats and specifications formally communicated to the General Intervention of the State administration, through which those accounts are to be surrendered to the Court.

Third. Entry into force. This Resolution shall enter into force on the day following that of its publication in the "Official Gazette of the State", being of application for the surrender of the accounts of the 2009 financial year of the State entities governed by public law which is applicable.

Madrid, June 23, 2010. -General Secretary of the Court of Auditors, José Antonio Pajares Gimenez.