Law 47/2003, of 26 November, General Budget, provides in Article 129.3 that state commercial companies, public entities, the rest of the public sector entities subject to the principles and accounting standards set out in the Spanish company's General Accounting Plan and state public sector foundations will present, together with their annual accounts, a report on compliance with the obligations of the Spanish company. the economic and financial nature of these entities as a result of their membership of the public sector.

This article published Order EHA/1006/2005 of 6 April, which regulates the content of the report referred to in Article 129.3 of the General Budget Law.

However, it is necessary to amend the said standard in order to adapt it to the new rules of trade, in particular, to adjust its content to the provisions of Law 16/2007 of 4 July, of reform and adaptation of the commercial law on accounting matters for international harmonisation on the basis of the rules of the European Union and the new General Accounting Plan, approved by Royal Decree 1514/2007 of 16 November.

Also this modification is motivated by the necessary adaptation to Law 30/2007, of October 30, of Contracts of the Public Sector, for which the Recast Text of the Law of Contracts of the Administrations is repealed. Public, approved by Royal Legislative Decree 2/2000 of 16 June, with the exception of Chapter IV of Title V of Book II, compressive of Articles 253 to 260, both inclusive.

For all this, bearing in mind that the abovementioned amendments concern a large part of the content of Order EHA/1006/2005 of 6 April, it is considered appropriate to approve a new Ministerial Order and the repeal of the previous one.

Thus, in the use of the powers that the Minister of Finance (currently Minister of Economy and Finance) grants in Article 124 (e) of the General Budget Law, on a proposal of the General Intervention of the State administration, this rule regulates the content of the report referred to in Article 129.3 of the General Budget Law.

In its virtue, according to the State Council, I come to have:

Article 1. Scope of application.

This rule applies to the following entities:

a) Business public entities.

b) State-owned commercial companies.

c) State public sector foundations.

d) Rest of state public sector entities subject to the accounting principles and standards set out in the Spanish company's General Accounting Plan.

Article 2. Content of the report to be presented in conjunction with the annual accounts.

The report that the entities falling within the scope of this standard will present together with their annual accounts, as provided for in Article 129.3 of Law 47/2003 of 26 November, General Budget, must contain the following information, which is developed in the following articles:

a) Budget character information.

(b) Information relating to the implementation of the contracts-programme provided for in Article 68 of the General Budget Law and its degree of compliance.

c) Information regarding compliance with Law 30/2007 of October 30, Public Sector Contracts and other regulations regarding procurement procedures.

(d) Information on compliance with the principles of personnel and the provision of funds by the public sector entities.

e) Information on guarantees received or granted to other entities in the State public sector.

f) Personal information.

g) Information about the Audit and Control Commission.

h) Other information.

Article 3. Information of a budgetary nature.

(a) Information concerning the multiannual programme of action: The entities of the business public sector which, in accordance with the provisions of Article 65 of the General Budget Law, are required to formulate action programmes (a) the annual report shall be drawn up in accordance with Article 1 (1) of Regulation (EU) No. 1 of the European Parliament and of the Council

the European Parliament and of the Council of the European Parliament and of the Council.

(b) Information on the settlement of operating and capital budgets: entities whose individual operating and capital budgets are included in the General Budget Law of the State of each exercise, they shall provide information on the settlement of such information. In particular, the amounts envisaged shall be reported, the amendments approved, where appropriate, the amounts made, the absolute deviations, the percentage of the amounts made as planned and the causes of the deviations.

The information shall be provided in accordance with the models set out in Annex I to this Ministerial Order and according to the Resolutions it produces annually, the Directorate-General for Budgets for which the formats of the documentation to be submitted by the corresponding entities of the business and foundational public sectors, for the elaboration of the General Budget of the State.

Entities shall also justify compliance with the regulations on changes to the operating and capital budgets, in accordance with the provisions of Article 67.2 of the General Budget Law.

(c) regionalised information on the amount of payments for real investment actions (intangible fixed assets, tangible fixed assets and real estate investments): regionalised information of the payments of each of the real investment actions (acquisitions of intangible fixed assets, tangible fixed assets and real estate investments), by breaking down the amount by provinces and projects, in accordance with the respective models set out in Annexes IIIA and II.B of this Order.

In addition, in the event that any of the payments for the acquisition of fixed assets or for real estate investment corresponds to several provinces of one or more Autonomous Communities, the distribution of the amount will be carried out of the percentage of participation of each province.

Article 4. Information concerning the implementation of the contracts-programme provided for in Article 68 of the General Budget Law and its degree of compliance.

Entities that subscribe to the program must provide information about:

a) Compliance with the objectives set out in the contract-program (income coverage ratios, debt reduction, decrease in staff, etc.).

b) The expected amount of the contributions according to the contract-program.

(c) The amount due for the contributions, indicating whether the amount has been audited by the General Intervention of the State Administration. In the case of discrepancies between the one in the settlement proposal and the audited one, the latter shall be indicated, unless the competent authority to carry out the liquidation has set a different settlement.

The above information will be disaggregated by annuities, and must be included in the memory for all the years of the contract-program life.

Article 5. Information regarding compliance with Law 30/2007 of October 30, Public Sector Contracts and other regulations regarding procurement procedures.

The entities within the scope of this Order shall provide information in relation to the provisions of Law 30/2007 of 30 October of Public Sector Contracts, which are application, as well as the mechanisms used to adjust its contractual activities to the requirements of that law, and in particular to comply with the principles of advertising, competition, transparency, confidentiality, equality and non-compliance discrimination laid down in that standard, in accordance with the model set out in Annex III of this Order.

They will also report on the subjection, where appropriate, to Law 31/2007 of 30 October on procurement procedures in the water, energy, transport and postal services sectors, as well as the regulations internal procurement that they are using in their procedures, if they have it.

Article 6. Information on compliance with the principles of personnel and the provision of funds to the public sector entities.

State public sector foundations subject to the provisions of Chapter XI of Law 50/2002 of December 26, of Foundations, shall submit information specifying the mechanisms used to comply with the provisions of Chapter XI of Law 50/2002. with:

(a) The principles of equality, merit, capacity and publicity of the corresponding call for staff selection.

b) The principles of advertising, concurrency and objectivity in their recruitment.

c) The principles of advertising, concurrency and objectivity in the cash provision of funds without direct consideration of the beneficiaries, where this is the sole or principal activity of the foundation, the funds They are intended for the implementation of specific actions or projects, and provided that such resources come from the State public sector.

Article 7. Information on guarantees received or granted to other entities in the State public sector.

For guarantees received or granted, institutions shall provide the following information:

a) Type of warranty.

b) Cause of the warranty.

c) Guaranteed amount.

d) The entity that provides or provides the guarantee.

Article 8. Information about personnel.

Entities shall provide the following information regarding personnel, in accordance with the models set out in Annex IV to this Order:

a) Description of the systems used for staff selection.

b) Evolution in the last three years of wages and salaries, the average workforce and the average salary of staff.

c) Governing body rules or agreements that determine wage increases.

d) Origin of changes in personnel expenditure for the previous year.

e) Altas, disaggregating in men and women.

f) Boxes and indemnities, disaggregating in men and women.

g) Other information.

h) regionalised distribution of the number of the entity's staff in case it has several work centres in different locations.

Article 9. Information on the Audit and Control Commission.

The entities which, pursuant to Article 180.3 of Law 33/2003 of 3 November of the Heritage of Public Administrations, must constitute an Audit and Control Commission must supply information concerning the same, in accordance with the model set out in Annex V to this Order.

Entities which, not subject to the provisions of Article 180.3 of the Law on Public Administrations have constituted an Audit and Control Commission, shall also provide information on the same, in accordance with the model set out in Annex V to this Order.

Article 10. Other information.

Any other information relating to other economic-financial obligations assumed by the entity as a result of its membership of the public sector.

Article 11. Requirements for the information to include in the report.

The information provided must, where appropriate, agree with the information contained in the individual or, where applicable, consolidated annual accounts approved by the institution and shall be expressed in thousands of euros. This agreement must be established by the diligence of the person responsible for the financial department set out in Annex VI to this Ministerial Order, which forms part of the report. This diligence shall also provide evidence that information from the collection in Articles 3 to 10 of this Ministerial Order has been submitted without content as it does not apply to the respective entity.

Also, the person responsible for issuing the due diligence must sign or sign each and every page of the report, and must be numbered pages.

Additional disposition first. Enabling for the approval of sectoral adaptations.

By Resolution of the General Controller of the State Administration, adaptations of this Ministerial Order may be approved to differentiated entities or sectors of activity.

In addition, the General Intervention of the State Administration shall update, as appropriate, annually, the models provided for in the Annexes to this Ministerial Order.

Additional provision second. How to present the report in relation to the annual accounts.

The report regulated in this Ministerial Order will accompany the individual annual accounts. However, institutions whose budgetary information is consolidated in the general budget of the State of each financial year and which, in accordance with the provisions of the single additional provision of the Order of the Minister for Finance, of 12 December 2000, for which the preparation of the General Account of the State is regulated, are obliged to submit consolidated annual accounts, they must present the information contained in Article 3 (a), (b) and (c) of this Order of form consolidated and accompanying consolidated annual accounts.

In the event that the entity whose budgetary information is consolidated in the General Budget Law of the State of each financial year is not required to submit consolidated annual accounts, the information contained in the above paragraph shall be submitted on a consolidated basis but accompanying the approved individual annual accounts.

Single transient arrangement. Rule for the preparation of the liquidations of the operating and capital budgets for the financial year 2008.

" In the financial year 2008 the liquidations of the operating and capital budgets for the report to be presented by the entities included in the subjective scope of this Ministerial Order will be made up of two paragraphs:

In the first section, only the approved budget will be included, with the structure provided for in Law 51/2007 of December 26, of General State Budgets for the year 2008.

In the second section you will present your execution, adapting the structure:

(a) of the profit or loss account-which constitutes the operating budget-to the derivative of the General Accounting Plan approved by Royal Decree 1514/2007 of 16 November, or of those principles and rules of accounts applicable to each type of entity that are in force at 31 December 2008.

(b) and the financing table-which is the capital budget-to the terminology and criteria provided for in the General Accounting Plan or in the accounting principles and rules applicable to each type of entity which are in force at 31 December 2008. '

Single repeal provision. Regulatory repeal.

Order EHA/1006/2005 is hereby repealed, of 6 April, regulating the content of the report referred to in Article 129.3 of the General Budget Law.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State, and shall apply to the report accompanying the annual accounts for the financial year 2008 and following.

Madrid, March 3, 2008. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

ATTACHMENTS

Attachment relationship

Annex I: Liquidation of operating and capital budgets.

1. Non-financial institutions.

2. Insurance entities.

3. Credit institutions.

4. State public sector foundations.

Annex II: regionalised information of the amount of payments for real investment actions (intangible fixed assets, tangible fixed assets and real estate investments).

Annex II.A: regionalised distribution of investments. Detail by entities, Autonomous Communities and Provinces.

Annex II.B: regionalised distribution of investments. Year n. Detail by entities, projects, Autonomous Communities and Provinces.

Annex III: Information regarding compliance with Law 30/2007 of October 30 on public sector contracts.

1. Contracts subject to harmonised regulation.

2. Contracts not subject to harmonised regulation.

Annex IV: Personnel information.

1. Description of the systems used for the selection of personnel.

2. Evolution in the last three years of wages and salaries, the average workforce and the average salary of staff.

3. Rules or agreements of the governing body that determine salary increases and the origin of the changes in salaries and salaries in respect of the previous year.

4. Highs.

5. Casualties and indemnities.

6. Other information.

7. Regionalised distribution of staff. Detail by entities, Autonomous Communities and Provinces.

Annex V: Information about the audit and control commission.

Annex VI: Diversions of the person responsible for the financial department who accredits the agreement between the information provided and the information contained in the annual accounts approved by the institution.

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