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Order Hap/1881/2014, 30 September, Which Modifies The Order Hap/2161/2013, Of 14 November, Which Regulates The Procedure Of Surrender To The Court Of Audit Of The Annual Accounts And Other Information By Entities Regu...

Original Language Title: Orden HAP/1881/2014, de 30 de septiembre, por la que se modifica la Orden HAP/2161/2013, de 14 de noviembre, por la que se regula el procedimiento de rendición al Tribunal de Cuentas de las cuentas anuales y demás información por las entidades regu...

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TEXT

The final provision, fifteenth, in paragraph 17 of Law 22/2013 of 23 December 2013, of the State Budget for the year 2014, gives a new wording to the additional provision of Law 47/2003 of 26 July 2003. November, General Budget, including a fifth paragraph, stating that: " The provisions of the preceding paragraphs shall also apply to public foundations and other legal forms in which the participation of the public sector the state is equal to or higher than that of each of the other public administrations, without prejudice to the provisions of the own rules of each Autonomous Community.

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This new wording implies that the obligation to pay its annual accounts to the Court of Auditors, through the General Intervention of the State Administration, outside the commercial companies and consortia that meet the requirements set out in the Disposition itself, it also falls on public foundations and other legal forms in which the participation of the State public sector is equal to or greater than that of each of the other Administrations Public, without prejudice to the provisions of the regulations of each Autonomous Community.

This modification introduced in the Additional Disposition 9 of the General Budget Law implies the need to adapt the Order of 14 November 2013 to the HAP/2161/2013 Order, which regulates the surrender procedure. Court of Auditors of the annual accounts and other information by the entities regulated in the third paragraph of the Additional Provision 9 of Law 47/2003 of 26 November, General Budget, which the General Plan of Annual, quarterly and monthly accounting and information to be sent to the General Intervention of the State Administration by such entities, in order to adapt it to the new wording of the Additional Disposition, ninth of the General Budget Law, for its application not only to the entities mentioned in the third paragraph of that Provision, but also those referred to in its fifth paragraph, i.e. public foundations and other legal forms in which the participation of the State public sector is equal to or greater than that of each of the other Administrations Public.

In relation to the foundations only the modification of the scope of the Order HAP/2161/2013 is necessary, of November 14, since to this type of entities the provisions of the provisions of Articles 2, 3 and 4 of the itself. In turn, it should be noted that the foundations in this field of application, and that they must be accountable for computerized and telematic procedures, are those which must apply the rules of adaptation of the General Plan of Accounting approved by Royal Decree 1491/2011 of 24 October 2011 for non-profit entities and the Accounting Plan of non-profit entities, approved by Resolution of 26 March 2013, of the Institute of Accounting and Audit of Accounts, with the rest of the foundations to carry out the accountability in support paper.

On the other hand, in respect of entities included in "other legal forms", indicate that, at present, and for the purposes of this Order, they only refer to venture capital companies and funds and the management companies of entities of risk capital. Entities that for their peculiarities have required the inclusion of a new point in article 2 of Order HAP/2161/2013, of November 14.

This Order is structured in a single article and two Final Provisions.

In the Single Article, the necessary amendments are made to Order HAP/2161/2013 of 14 November, which regulates the procedure of surrender to the Court of Auditors of the annual accounts and other information by the entities regulated in the third paragraph of the Additional Provision 9 of Law 47/2003 of 26 November 2003, General Budget, which should implement the General Accounting Plan and the annual, quarterly and monthly information to be submitted the General Intervention of the State Administration by those entities, to the object of to adapt it to the new wording of the Additional Disposition 9 of the General Budget Law.

In the final Disposition, the first paragraph of Rule 30 of Information is amended to send to the General Intervention of the State Administration of the Instruction of Accounting for the Institutional Administration of the State approved by Order EHA/2045/2011 of 14 July, adding, in turn, Rule 31a of Information for the General Courts.

In the Second Final Disposition it is established that it shall enter into force the day following that of its publication in the "Official Gazette of the State", being applicable to the annual accounts for the financial year 2014 and following.

Finally, the appropriate modifications will be made in the Annexes of the I to the X, which are published directly in the virtual office of the Portal of the General Intervention of the State Administration (http://www.pap.minhap.gob.es/).

The approval of this Ministerial Order is made on the proposal of the General Intervention of the State Administration, in accordance with the powers conferred upon it by the General Law of the General Law. Budget, and in use of the powers that Article 124.b) of that Law grants to the Minister of Finance (current Minister of Finance and Public Administrations).

In its virtue, I have:

Single item.

Amendment of Order HAP/2161/2013 of 14 November 2013 regulating the surrender procedure to the Court of Auditors of the annual accounts and other information by the entities regulated in the third paragraph of the Additional provision of Law 47/2003 of 26 November 2003, General Budget, to be applied by the General Accounting Plan and annual, quarterly and monthly information to be sent to the General Administration of the Administration of the State by such entities.

The title of the Order and Article 1 are amended. Scope and in turn add a new point 3, in Article 2. Procedure to follow in the referral of the annual accounts and other information to the Court of Auditors.

The Order is modified as follows:

One. The title of the Order is worded as follows:

" Order HAP/2161/2013 of 14 November 2013 regulating the surrender procedure to the Court of Auditors of the annual accounts and other information by the entities regulated in the third and fifth subparagraphs of the Additional provision, ninth of Law 47/2003, of 26 November, General Budget, to implement the General Accounting Plan and its adaptations and annual, quarterly and monthly information to be sent to the General Intervention of the State Administration for such entities. '

Two. Article 1, Scope, is worded as follows:

" This Order shall apply to the entities referred to in the third and fifth paragraphs of the Additional Disposition, ninth of Law 47/2003, of 26 November, General Budget, to be applied by the General Plan of Accounting of the Spanish company and its adaptations (hereinafter 'entities').

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Three. A new point 3 is added in Article 2. Procedure to be followed in the referral of the annual accounts and other information to the Court of Auditors, with the following wording:

" 3. Reference to the General Intervention of the State Administration of the annual accounts of companies and venture capital funds and the management companies of venture capital institutions and other information to be provided to the Court of Auditors.

3.1 Annual accounts of venture capital funds.

The managing company of the venture capital fund shall forward to the General Intervention of the State Administration the approved annual accounts of the venture capital fund and the other information to be given to the Court of Auditors through the computer and telematic means indicated in Article 4 of this Order, making use of the forms provided for this purpose, by means of the association to this information of:

(a) A diligence on the account of the managing company of the venture capital fund, where the electronic summary of the file containing the information referred to in the preceding paragraph is indicated, with the following content:

" Don/dona ..... (name of the account holder of the managing company of the venture capital fund), ..... (position of the same) of ..... (name of the managing company of the venture capital fund), the annual accounts for the financial year ..... of the venture capital fund ... (name of the venture capital fund) that were approved by ..... (body competent to do so), in ..... (place and date of approval of the accounts) and which coincide with the audited ones, in case the fund is required to be audited.

I also refer the following information to the Court of Auditors, in accordance with the provisions of Article 2 of the Order of the Ministry of Finance and Public Administrations of ..... (date of approval of this Order):

Audit Report (Yes/No).

Management report (Yes/No).

State of settlement of operating and capital budgets (Yes/No).

The above information is contained in file xxxxxxxxxxxxxxxxxxx whose electronic summary is xxxxxxxxxxxxxxxxxxxxxxxxxxx.

In ....., a ..... ..... of .....

Signature ".

(b) The electronic signature of this diligence, signed by the account of the managing company of the venture capital fund.

3.2 Annual accounts of the managing companies of venture capital institutions and venture capital companies.

The accounts of the managing companies of venture capital institutions and venture capital companies shall forward the approved annual accounts and other information to the General Administration of the State Administration to the General Administration of the State to submit to the Court of Auditors, by means of the computer and telematic means indicated in Article 4 of this Order, making use of the forms provided for this purpose, by means of the association with such information:

(a) A diligence on the account of the managing company of venture capital entities or the venture capital company, where the electronic summary of the file containing the information set out in the paragraph is indicated. previous, with the following content:

" Don/Dona ..... (name of the account holder), ..... (position of the same) of ..... (denomination of the entity), remitted the annual accounts ..... (individual/consolidated) of the financial year ....., approved by ... (competent body of the institution), in ..... (place and date of approval of the accounts), which coincide with the audited ones, in case the entity is required to be audited.

I also refer the following information to the Court of Auditors in accordance with the provisions of Article 2 of the Order of the Ministry of Finance and Public Administrations of ..... (date of approval of this Order):

Audit Report (Yes/No).

Management report (Yes/No).

State of settlement of operating and capital budgets (Yes/No).

The above information is contained in file xxxxxxxxxxxxx whose electronic summary is xxxxxxxxxxxxx.

In ....., a ..... ..... of .....

Signature ".

b) The electronic signature of this diligence, signed by the storyteller.

3.3 The formation of the file with the annual accounts, its referral to the General Intervention of the State Administration, as well as the conditions of signature by the account will be adjusted to the technical specifications of Annex VI.

3.4 Once the computer files referred to in points 3.1 and 3.2 of this Article 2 have been received, the General Intervention of the State Administration shall make them available to the Court of Auditors within the time limit. legally established, through means or support that are agreed between both parties.

3.5 Without prejudice to the above paragraph, the General Intervention of the State Administration shall retain the files which have been received from each of the institutions, both for statistical purposes and for obtaining the General Account of the State. "

Four. Due to the incorporation in Article 2 of the new point 3, with the wording indicated in the previous section Three, point 3 becomes 4.

Final disposition first. Amendment of Order EHA/2045/2011 of 14 July, approving the Accounting Instruction for the Institutional Administration of the State.

Rule 30 (1) is amended. Information to be sent to the General Intervention of the State Administration and in turn adds Rule 31a. Information for the General Courts, all with the following redactions.

The Order is modified as follows:

One. Paragraph 1 of Rule 30 is amended. Information to be sent to the General Intervention of the State Administration, with the following wording:

" 1. On a daily basis, accounting institutions shall report accounting information to the Central Accounting Officer of the General Intervention of the State Administration.

By resolution of the General Intervention of the State Administration the applicable specifications and procedure shall be regulated. "

Two. Rule 31a is added. Information for the General Cortes, with the following wording:

" 1. In accordance with Article 135 of the General Budget Law, the General Intervention of the State Administration shall, on a monthly basis, be made available to the General Cortes through its budgetary office, information about running budgets.

2. The content of the information that the General Intervention of the State Administration must make available to the General Courts shall be as follows:

a) Revenue Budget Execution: for the current financial year revenue budget, present the following information:

1. The final budget forecasts, differentiating them as they correspond to the ones initially approved in the budget or with subsequent modifications to it.

2. The net recognised rights.

3. The net collection.

The above information shall relate to all operations that have been carried out from the beginning of the financial year to the end of the period to which it relates.

b) Execution of the Expense Budget: For the current year's expense budget, you will present the following information:

1. The final budgetary appropriations shall be differentiated according to whether they correspond to those approved in the initial budget or from subsequent amendments thereto.

2. The net recognised obligations.

3. Payments made.

The above information shall relate to all operations that have been carried out from the beginning of the financial year to the end of the period to which it relates.

The information will refer to the agencies whose appropriations in their expenditure budgets are limited in nature, being structured in autonomous bodies, state agencies and other public bodies.

3. The information referred to in the preceding paragraph shall be drawn up by the Central Accounting Office, with the structure to be established by the General Intervention of the State Administration.

4. Depending on the needs that may be required at any time, the General Intervention of the State Administration may extend the content provided for in paragraph 2 above, for information to be submitted to the General Courts. "

Final disposition second. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State", applying to the annual accounts for the financial year 2014 and following.

Madrid, 30 September 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.