The structure of the operating and capital budgets of the public sector public sector bodies, with a budget of estimates, has been modified for the financial year 2009. This amendment implies the need to adapt to the new structure, the budgetary information to be incorporated in the annual accounts of the public bodies submitted to the General Plan for Public Accounting, the budget of which is such as character and which is currently regulated in Resolution 28 of December 2000, of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting to those organizations public whose expenditure budget is estimated to be estimated.

The contents of tables (c) and (d) of the seventh paragraph, "Table content", of the Annex "Comprehensive computer files of the annual accounts of the public bodies to which they are entitled" have been amended. The Accounting Instruction of the Institutional Administration of the State, and whose budget of expenditure has the estimate and technical specifications regarding the generation and the submission to the IGAE of the same ", of the mentioned Resolution on the collection of information pools of a budgetary nature concerning the operating budget and the capital budget, respectively. This amendment, as set out in the final provision, shall apply for the annual accounts for the financial year 2009 and subsequent years.

Further amendments have also been made to the text of the resolution and to the said annex, which shall be applied to the annual accounts for the financial year 2008 and following, except those which, according to the content of the final provision, shall be applicable to the annual accounts for the financial year 2009 and following.

Rules 3.b) and 15.1.a) of the Accounting Instruction for the Institutional Administration of the State, approved by the Order of the Ministry of Economy and Finance of 1 February 1996, attribute to the General Intervention of the State administration the competence to approve the adaptations of the General Plan of Public Accounting to the entities that present budget of expenditure of an estimate.

Point 2 of the final provision of Order EHA/777/2005, of 21 March 2005, governing the procedure for obtaining, formulating, approving and rendering the annual accounts for the State Entities of Law The General Administration of the State Administration shall make the adjustments to Annex I, II, and III of the that Order to accounting entities whose expenditure budget is of an estimated nature.

Based on both ratings, the General Intervention of the State Administration issued the Resolution that is now being amended.

In its virtue, this General Intervention of the State Administration, provides:

Unique. Amendment of the Resolution of 28 December 2000 of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting to those Public Bodies whose budget of expenditure -Resolution of 28 December 2000 of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting to those Public Bodies whose budget expenditure is estimated, is amended as follows:

One. The following amendments are made to the fourth paragraph "Annual accounts" under the heading C "memory":

1. In point C11.2 'State of the net cash flow of the financial year':

Item 6 "Pending application items" in the PGCP model charge column becomes item 7 "Pending application items".

The item 6 is incorporated into the collection column of the PGCP model. "Heritage contributions".

2. In point C. 16 'Administrative procurement', the State I Administrative Contracting is amended. Procedures and forms of award " which shall have the following content:

I. Administrative procurement. Procedures and forms of award.

.

Type	Open Procedure		Restricted Procedure		Negotiated Procedure		Competitive Dialog	Direct Adjudication	Total
	Multiplic. criteria	Single criterion	Multiplic. criteria	Single criterion	With advertising	No advertising
.
service management.
Work Grant.
between the public sector and the private sector.
administrative character.
Other.

Two. The contents of the Annex " Comprehensive computer files of the annual accounts of the Public Bodies to which the Accounting Instruction of the State Administration is applied and whose budget of expenditure has Estimates and technical specifications relating to generation and submission to IGAE of the same ', is amended in paragraph 7' Table content ' as set out below:

1. Tables c) and d) are left with the following format:

c) Budget character information pool table: Operating budget:

Code	Description
	A) EXPENSES
301000	1. Reduction of finished and in-flight product stocks
302000	2. Provisioning.
302010	a) Goods consumption.
302020	b) Consumption of raw materials and other consumables
302030	c) Other external expenses.
303000	3. Operating expenses for social services and benefits
303010	a) Staff expenses:
303011	a.1) Wages and salaries
303012	a.2) Compensation.
303013	a.3) Social contributions by employer.
303014	a.4) Other.
303020	b) Social benefits
303030	c) Dotations for immobilized redemptions.
303040	d) Variation of traffic provisions
303041	d.1) Change of stock provisions
303042	d.2) Variation of bad credit provisions and losses
303050	e) Other management expenses
303051	303052
	303052
303053	e.3) Other current management expenses
303060	f) Expenses financial and assimilable.
303061	f.1) For debts
303062	f.2) Financial investment losses
303070	g) Variation of financial investment provisions
303080	h) Negative differences change
304000	4. Transfers and grants
304010	a) Current transfers.
304020	b) Current Grants.
304030	c) Capital Transfers.
304040	d) capital
304050	e) Capital grants derived from managed assets
305000	5. Extraordinary losses and expenses
305010	a) Losses from quiesced.
305020	b) Losses from borrowing operations
305030	c) Extraordinary expenses
305040	d) Expenses and losses for other exercises
305050	f) Change of provision of non-financial fixed assets.
300000	SAVINGS.
310000	TOTAL MUST.
	B) REVENUE.
401000	1. Sales and service capabilities
401010	a) Sales.
401020	b) Service stations
401021	b.1) Private-law service stations.
401022	b.2) Prices utilities for service delivery or performance of activities
401023	b.3) Public prices for private use or use public domain special
401030	c) Returns and "rappels" about sales
402000	2. Increased stock of finished and in-flight products
403000	3. Ordinary management revenue
403010	a) Tax revenue
403011	a.1) Fees for service delivery or performance of activities
403012	a.2) Contributions special.
403020	b) Social Quotations.
404000	4. Other ordinary management revenue
404010	a) Reintegration.
404020	b) Jobs made by the entity
404030	c) Other management revenue
404031	c.1) Accessories and other revenue management.
404032	c.2) Excess risk and expense provisions
404040	d) Capital shareholdings revenue
404050	e) Income from other marketable assets and assets from fixed assets
404060	f) Other interests and revenue assimilated
404061	f.1) Other interests
404062	f.2) Benefits in financial investments
404070	g) Change positive differences
404080	h) Revenue from financial exchange operations
405000	5. Exploitation and capital transfers and grants
405010	a) State
405020	b) Autonomous Bodies of the General Administration of the State
405030	c) From others in the administrative state public sector
405040	d) Business or foundational state public sector public sector
405050	e
405060	f) From others
406000	6. Extraordinary earnings and revenue
406010	a) Benefits from fixed assets
406020	b) Benefits from borrowing operations
406030	c) Extraordinary revenue
406040	400000	SAVINGS		SAVINGS.
	410000	TOTAL HABER.

d) Budget Character Information Pool Table: Capital Budget:

602020

Code	Description
	501000
	. Management operations
501010	a) Net purchases
501020	b) External services
501030	c) Tributes.
501040	d) Staff Expenses
e) Social Prstations.
501060	f) Transfers and grants
501070	g) Financial expenses.
502000	2. Debt formalization expenses
503000	3. Quiescing acquisitions
503010	a) Destined for general use.
503020	b) Inmaterials.
503030	c) Materials.
d) Managed _to_table_der"> 503040	d
e) Financial.
	504000	4. Early cancellation of long-term debts
504010	a) Borrowings and similar liabilities
504020	b) Loans Received.
504030	c) Other concepts.
504040	d) Provisions for risks and expenses
505000	5. Short-term financial investment acquisitions
505010	a) In capital.
505020	b) Fixed Income Values
505030	c) Credits.
505040	d) Other concepts.
506000	6. Short term debt cancellation
506010	a) Borrowings and similar liabilities
b) Loans Received.
506030	c) Other concepts.
507000	7. Outstanding items of application
500000	TOTAL PAGOS.
510000	TREASURY SURPLUS.
	COBROS.
601000	1. Management operations
601010	a) Net sales.
601020	b) Rates, public prices, and special contributions
601030	c) Social Quotations.
601040	d) Transfers and grants
601050	e) Financial Revenue.
601060	f) Other management revenue
602000	2. Long-term debts
602010	a) Borrowings and analogous liabilities
b) Loans received.
602030	c) Other concepts.
603000	3. Quiescing quiesced.
603010	a) Intangible.
603020	b) Material.
603030	c) Financial.
604000	4. Short-term debts
604010	a) Similar borrowings and liabilities
604020	b) Loans received.
604030	c) Other concepts.
605000	5. Disposal or drawback of short-term financial investments
605010	a) Investments in capital
605020	b) Investments in fixed income values
605030	c) Credits
605040	d) Other concepts
606000	6. Heritage Contributions
607000	7. Outstanding items of application
600000	TOTAL COBROS.
610000	TREASURY DEFICIT

2. In table (f) 'Table of groupings of the account of the economic income', code 405060 is replaced by code 405050.

3. In table h) " Table of pools in the financing table. Working capital change ' the code 510000 TOTAL VARIATION IN WORKING CAPITAL is broken down into:

510000: TOTAL.

510100: WORKING CAPITAL VARIATION.

4. In table i) 'Table of pools of the net cash flow statement of the financial year' the following changes are made to the charge column:

Item 6 "Pending application items" becomes item 7 "Pending application items", with operation code 807000.

Item 6 "Heritage contributions" is incorporated, with operation code 806000.

5. In table j) "Table of Codes of Public Bodies with Estimate Budget" is added the code 00905 National Commission of the Postal Sector.

Single end disposition. Entry into force.

This rule shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall apply to the annual accounts for the financial year 2008 and following, with the exception of the modification of the Tables c) Table of groupings of information of a budgetary nature: Operating budget, d) Table of groupings of information of a budgetary nature: capital budget, i) Table of groupings of the state of the flow Net cash flow for the financial year "and j)" Table of codes of public bodies with budget estimate ' referred to under the heading two of the single paragraph and point 1 of heading one of the single paragraph, which shall apply from the annual accounts for the financial year 2009.

Madrid, March 18, 2009.-The Comptroller General of the State Administration, José Alberto Pérez Pérez.