The enactment of Law 36/1995 of 11 December on the creation of a Fund from assets seized by drug trafficking and other related crimes has been a fundamental innovation in our system. The legal framework, in terms of both ends, as regards possible beneficiaries, the general forecast for the first time referred to in Article 344 (e), 3. of the Penal Code in force at that time, as well as in the article 374.3 of the new Penal Code, adopted by Law 10/1995, of 23 November, under the which assets seized by a firm court judgment will be awarded to the State. With this Law, a Fund is created, the resources of which will be designed to satisfy, at least in a partial way, some of the material needs that arise in Spain in relation to the phenomenon of drugs, both in its control the illicit trafficking of these, as in the areas of reduced demand and rehabilitation of drug addicts.

With the aforementioned integrative treatment of the phenomenon of drugs, which is present in the aforementioned norm, our order has been incorporated into the few assumptions that, in the international arena, regulate specifically in a legal text the application of the seized goods for purposes similar to those provided for in the Spanish Law.

The Regulation that is approved by this Royal Decree regulates some fundamental aspects for the effective functioning of the Fund created.

The above aspects relate, on the one hand, to the specific composition of the Bureau for the Coordination of Adjudications, which is set out in Article 6 of the Bureau, to which the legislator provides various functions, including highlight the ability of the seized goods to comply with the purposes provided for in the Law, as well as to specify the beneficiaries and recipients of the goods, and to distribute the funds between them obtained, a specific composition which the legislator refers to the relevant Regulation.

On the other hand, the Rules of Procedure follow the procedure of the Bureau of the Coordination of Adjudications in the exercise of the functions conferred on it by the Law, by means of a logical integration of the same, in order to to achieve the main objective of the distribution and award of the seized goods and other related offences by judicial decisions handed down in proceedings for drug trafficking offences can be carried out in the form of as agile and equitable as possible for the achievement of the various purposes set out in the Law.

With regard to the composition of the Bureau for the Coordination of Adjudications, the Regulation makes it possible to participate in the operation of the Adjudications Bureau, as far as possible compatible with an agile action of the same, (a) State-run centres which have jurisdiction over matters which coincide with the purposes pursued by the Fund, or which have powers in the field of application of general economic or budgetary legislation; on which the Law of Reference has also abetted, without specific specification of centres, for the purpose of ensuring that their composition is adapted at any time to the needs of the Fund and the management of the Fund at any given time, as well as any changes in the structure of the Fund; administrative that can occur.

Moreover, the composition of the Bureau takes into account both the restructuring of the ministerial departments carried out by Royal Decree 758/1996 of 5 May, in which the abolition of the Ministry of Justice and the Interior, and the attachment of the management centers of the dependents to the Ministries of the Interior and Justice, as the attribution to the first of the competences with which that one counted on the Delegation of the Government for the Plan National on Drugs. They also take into account the powers conferred on them by the Royal Decree 1886/1996 of 2 August 1996 (Articles 1.1 and 6) with regard to the Ministry of the Interior, in the field of updating and implementing the National Plan on Drugs, and 1882/1996 of 2 August, with respect to the Ministry of Justice (Article 5.1), with regard to the jurisdiction of the Ministry of Justice in relations with the Administration of Justice.

In a context of economic policy for the containment of public expenditure, the procedure laid down in this Regulation is intended to satisfy the purposes set out in the Law which it develops through the efficient use of the resources with which the General Administration of the State already counts. To this end, in order to avoid as much as possible the creation of a new infrastructure, both personal and material means, in all the Spanish geography in order that the functions attributed to the Bureau can be carried to In the case of the case-law of the Federal Republic of Belgium, the Court of the Court of State held that the Court of State held that the Court of State held that the Court of Awards may be made available to the Ministry of Economy and Finance, through the corresponding Heritage Sections, for the effective exercise of their functions.

On the other hand, the approval by the Cortes General of Law 3/1996 of 10 January on control measures of classified chemical substances susceptible of diversion for the illicit manufacture of drugs, in whose disposition It is only determined that ' the product of the economic sanctions and of the comiso, provided for in Articles 18 to 21 of this Law, shall provide for the fund provided for in the Law on the creation of a fund from goods seized by traffic of drugs and other related offences ", referring to the regulatory route the determination of the for the integration of the corresponding resources into it, necessary, for reasons of economy, coherence and normative opportunity which, in the elaboration of the Regulation that is approved by the present Royal Decree, are also considered the provisions relating to the way in which the product of the said penalties will be integrated into the Fund referred to in Law 36/1995 of 11 December 1995.

Finally, the entry into force of a new Penal Code after Law 36/1995 of 11 December, and in application, therefore, at the time of the adoption of this Regulation, determines the need to proceed to to adapt the references contained in that Law to the punitive text approved by Law 10/1995 of 23 November.

By virtue of the above, on the proposal of the Ministers of Economy and Finance, of the Interior and of Justice, with the approval of the Minister of Public Administration, according to the State Council and prior deliberation of the Council of Ministers at its meeting on 6 June 1997,

D I S P O N G O:

Single item. Approval.

1. It is hereby approved by this Royal Decree, the Regulation, which is inserted below, of Law 36/1995 of 11 December on the creation of a Fund from assets seized by drug trafficking and other related offences, in execution of the ratings contained in the first and second final provisions of the same.

2. Likewise, in execution of the habilitation contained in the only provision of the Law 3/1996, of January 10, on measures of control of chemical substances susceptible of diversion for the illicit manufacture of drugs, by the present Real Decree lays down the regulatory provisions to which the integration of the resources arising from the application of penalties provided for in that Law under the Fund governed by Law 36/1995 of 11 December 1995, referred to in the Previous section.

Additional disposition first. Affectation of confiscated goods.

On a general basis, the assets seized by a firm judicial judgment handed down in any proceedings for illicit drug trafficking and other related crimes, which had been awarded to the State, and on which it was not have established another special affectation, they shall be integrated into the Fund governed by Law 36/1995 of 11 December, being affected to the fulfilment of the aims laid down in Article 2 thereof, in accordance with the legal system established in and in the Rules of Procedure adopted by this Royal Decree.

Additional provision second. Supplementary legislation.

1. In any case not provided for in Law 36/1995 of 11 December, nor in the Regulation approved by this Royal Decree, it shall apply to the legal system of the goods, effects and profits in the field of disposal and disposal of the same text of the State Heritage Act, approved by Decree 1022/1964 of 15 April, and its regulatory development regulations.

2. As not provided for in Law 36/1995 of 11 December 1995, nor in the Regulation adopted by this Royal Decree on the budgetary management and control aspects of the Fund set up by the Fund, the recast text of the General Budget Law, adopted by Royal Legislative Decree 1091/1988 of 23 September, and its regulatory framework for development.

Single transient arrangement. Regulation applicable to the goods awarded to the State whose destination has not been determined.

1. The goods, effects and profits, as well as their income or interest, awarded to the State by virtue of a firm judgment given pursuant to Articles 344 a, e) and 546 a, f) of the Criminal Code in force at the date of entry into force of the The Court of Justice held that the Court of Justice held that the Court of Justice held that it had been notified to the public treasury prior to the date of entry into force of this Law, and the form of the holding would not have been determined prior to the entry into force of this Law. The provisions of the Regulation adopted by this Royal Decree shall be subject to the provisions of this Regulation. set to the same.

2. Likewise, the goods, effects and profits, as well as their income or interest, awarded to the State by virtue of a final judgment given for the prosecution of the offences referred to in the Regulation, shall be subject to the provisions of that Regulation. (a) the preceding paragraph which has been notified to the Public Finance or the Bureau for the Coordination of Adjudications established by Article 6 of Law 36/1995 of 11 December, after the entry into force of the Law 36/1995, and the destination of which would not have been determined prior to the date on which the entry into force of that Regulation occurs.

Final disposition first. Regulatory enablement.

The Ministers of Economy and Finance and the Interior are hereby authorised to dictate, in their respective fields of competence, how many provisions are necessary for the development of the provisions of the Regulation adopted by the Council. Present Royal Decree.

Final disposition second. Entry into force.

This Royal Decree will enter into force on the twentieth day of its publication in the "Official Gazette of the State".

Given in Madrid to June 6, 1997.

JOHN CARLOS R.

The First Vice President of the Government

and Minister of the Presidency,

FRANCISCO ALVEZ-HELMETS FERNANDEZ

FUND RULES FROM ASSETS SEIZED BY DRUG TRAFFICKING AND OTHER RELATED CRIMES

CHAPTER I

General provisions

Article 1. Object.

1. This Regulation is intended to regulate, in accordance with Law 36/1995 of 11 December 1995, the composition and working arrangements of the Bureau for the Coordination of Adjudications established by Article 6 of that Law, as well as the procedure for the purpose and the beneficiaries of the goods, effects, instruments, whatever their nature, and profits, as well as their income and interest, integrated into the Fund established by that standard, which have been Commission of the European Parliament and of the Council of the European Parliament and of the Council have been definitively awarded to the State.

The judgment delivered by a Spanish court, at the request of a foreign court or judge, in execution of a judgment declaring the seizure of goods and profits by a judgment of the Court of Justice of the European Union, shall be deemed to be equivalent to that judgment. prosecution of offences similar to those of Articles 301.1, second paragraph, and 368 to 372 of the Spanish Penal Code, all in accordance with the provisions of bilateral or multilateral agreements signed and ratified by Spain, in Those who recognize the requested State the right to enter the product of the seizures into their treasury, without injury to third parties.

2. Furthermore, this Regulation is intended to regulate the procedure for the integration of the product obtained by application of the penalties and the comiso provided for in Law 3/1996 of 10 January, in the Fund referred to in the previous paragraph, and determine their destination in accordance with the purposes set out in Article 2 of Law 36/1995 of 11 December.

CHAPTER II

Adjudications Coordination Table

Article 2. Composition.

1. The Office for the Coordination of Adjudications established by Article 6 of Law 36/1995 of 11 December, which is attached to the Ministry of the Interior, through the Government Delegation for the National Plan on Drugs, will be chaired by the Government delegate for the National Plan on Drugs and will also integrate the following vowels:

a) Representing the Ministry of Economy and Finance:

Three Deputy Directors-General, or similar officials, appointed on a proposal by the Department's Assistant Secretary, of which one, at least, will belong to the General Directorate of the State Heritage.

b) On behalf of the Ministry of the Interior:

Two Deputy Directors-General, or similar officials, appointed by the Government Delegate for the National Plan on Drugs, of which one of them, the Deputy Director-General for Management and Institutional Relations of the Government delegation for the National Plan on Drugs, will exercise the functions of Vice President of the Bureau.

c) On behalf of the Ministry of Justice:

A Deputy Director-General, or equivalent official, designated by the Department's Assistant Secretary.

(d) The State Advocate-Head of the State Legal Service at the Ministry of the Interior, who will act with a voice, but without a vote.

2. He will act as Secretary of the Bureau, with a voice, but without a vote, an official from the A group of the Government Delegation for the National Plan on Drugs, to be appointed by the Government Delegate.

3. Without prejudice to the powers conferred on him in accordance with the provisions of Article 25.3 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, the Registrar of The Bureau of Coordination of Adjudications corresponds to:

(a) Propose to the President of the Bureau the appointment of experts for the purposes set out in Articles 6.1 and 12.2.

b) Prepare, under the supervision of the President of the Bureau, for the study by this, the documentation concerning the criteria for the annual distribution of the goods and liquid flows seized among the beneficiaries legally that they must be submitted to the approval of the Council of Ministers, on a proposal from the Ministers for Economic Affairs and Finance, the Interior and Justice.

(c) Propose to the Bureau, for approval, in accordance with the criteria approved by the Council of Ministers, the distribution and annual allocation of the Fund's assets and flows.

d) Develop the projects of agreements for the allocation of confiscated movable and immovable property, for approval by the Bureau.

(e) to receive, for the purpose of their transfer to the Bureau, the information and value of the assessment referred to in Article 9.

f) Prepare the necessary documentation, in coordination with the competent service of the Government Delegation for the National Plan on Drugs, regarding the budgetary transfers derived from the allocation of flows of the Fund.

g) Propose to the Bureau, for approval, the calls and their publication in the "Official State Gazette", of the offers of goods of the Fund referred to in Articles 14.2 and 15.3, as well as the Draft Order a ministerial meeting referred to in Article 13.4.

(h) To prepare, under the supervision of the President of the Bureau, for approval by the Bureau, the report to be submitted to the General Cortes, in accordance with Article 24.1.

i) Develop and update, under the supervision of the President of the Bureau, the Inventory of Goods Seized by Illicit Trafficking in Drugs and other related crimes.

Article 3. Functions.

1. The Board of Coordination of Adjudications, which shall have full legal capacity, shall exercise the functions conferred on it by Article 6 of Law 36/1995 of 11 December 1995 in accordance with the rules of procedure laid down in Sections 1. 3. and 4. Chapter III of this Regulation.

2. The Bureau shall also exercise the functions laid down in Article 6 of the Law referred to in the previous paragraph, in relation to the destination of the proceeds of the penalties and forfeiture applied for infringements of Law 3/1996 of 10 January with the rules laid down in Chapter IV of this Regulation.

3. In the exercise of the functions conferred on it by Article 6.3 and 6.4 of Law 36/1995 of 11 December 1995, the Bureau shall take into account exclusively the purposes referred to in Article 2 of that Law, the criteria approved by the Council of Ministers for the distribution of goods, as well as the provisions set out in the following paragraphs of this Article.

4. After deduction of the costs of conservation and administration which occur and the import duties which, if any, are due, the Bureau shall allocate at least 50 per 100 of the proceeds of the seized goods, which would not have been The Commission has also been responsible for the implementation of programmes for the prevention of drug addiction, assistance to drug addicts and the social and labour integration of these bodies. To this end, consideration should be given to the criteria adopted annually on the subject, at the initiative of the Bureau, and on a proposal from the Ministers for Economic Affairs and Finance, the Interior and Justice, by the Council of Ministers, in accordance with the priorities of the National Plan on Drugs in these areas.

5. The proceeds of the seized goods and profits, once the awards referred to in the previous paragraph have been made, shall be distributed by the Bureau among the beneficiaries legally established in accordance with the criteria to be approved. the Council of Ministers. For the distribution of these goods and profits, the awards of goods already made in accordance with the provisions of Article 16 of this Regulation shall be duly weighted.

Article 4. Meetings and agreements.

1. The Board of Coordination of Adjudications shall meet, upon convocation by the President or the person who replaces him, provided that he considers it appropriate, or at the request of at least two vowels of the same.

In any case, the Bureau shall meet at least twice a year.

2. For the valid establishment of the Bureau for the purposes of holding meetings, deliberations and adoption of agreements, the attendance of the President and the Secretary, or those who replace them, shall be required, and at least four vowels.

3. Minutes of each meeting shall be drawn up by the Secretary, who, after approval, shall be forwarded to all members of the Bureau, whether or not they have attended the meeting.

4. The Bureau's agreements shall be adopted by a majority of the votes of the members of the Bureau. The draws on the votes would be addressed by the President's vote of quality.

5. In all the provisions of this Article, the rules governing the legal status and functioning of the collegiate bodies shall apply in Articles 22 to 27 of the Law on the Legal Regime of Public Administrations and of the Common Administrative Procedure.

CHAPTER III

Procedure for the disposal of seized goods and for the award and distribution of the existing product in the fund

Section 1. Common Provisions

Article 5. Notification of statements and receipt of goods.

1. Declared the firmness of a judgment by the judicial body that had dictated it, in which the comiso and final adjudication of the State is decreed, by application of Articles 127 and 374 of the Penal Code, of the goods and effects of any class which has been used as a tool for the commission of any of the offences referred to in the second paragraph of Articles 301.1 and 368 to 372 of that Code, or they shall prove to be the same, as well as the proceeds of such offences, shall be notified by that court, within three working days, to the President of the Bureau of Coordination of Adjudications. Immediately upon receipt, the President shall transfer to the Delegation of the Ministry of Economy and Finance of the place where the goods are deposited or where the goods are to be copied.

2. The Registrar of the court shall also, in addition to the evidence provided, also bear witness to the decision in which the court has agreed to the provisional use of the goods by the Bodies and Security Forces of the State with competence in the field of drug trafficking, or by the Customs Surveillance Service, and, where appropriate, the specific units of one and other beneficiaries of such provisional use.

3. The seized goods that do not consist of money or other instruments of payment to the bearer will be received by the Bureau within the shortest time, with the collaboration of the Delegation of the Ministry of Economy and Finance corresponding to the place where they are located or are deposited, the corresponding act, in duplicate, signed by the Registrar of the court and the representative of the Office for the Coordination of Adjudications designated, to the effect, by the same. The identity of the representative of the bureau shall be notified in advance to the said court by the president of the bureau.

Article 6. Assessment of the suitability of the goods by the Bureau.

1. Received by the President of the Board of Coordination of Adjudications, the documentation referred to in the previous article and received the goods, shall immediately have the appointment of one or more experts, who shall draw up a report within the time limit. not more than 15 days after its appointment, concerning the suitability of the assets seized, which do not consist of money or other instruments for payment to the bearer, for the purpose of complying with the purposes laid down in Article 2 of Law 36/1995, of 11 of December.

2. The President of the Bureau shall, in receipt of the expert report, convene the members of the Bureau for a meeting within the shortest possible time, in order to reach an agreement on the suitability of the said goods for the purposes of compliance with the objectives of the reviewed in the previous section, and on their disposal or assignment.

3. Those goods not consisting of money or other instruments of payment to the bearer which the Bureau does not consider suitable for the fulfilment of the purposes described in Article 2 of Law 36/1995, of 11 December, shall be completed, after appraisal and inventory of the same in the form set out in Articles 8 and 9, by the procedure applicable to those laid down in Article 17.2 and 17.4 of this Regulation, or shall be abandoned or misused, with the exception of goods buildings, according to the free criteria of the Bureau.

The Bureau shall, in general, with the cooperation of the Delegation of the Ministry of Economy and Finance corresponding to the place where they are located, by the procedure applicable to the provisions of the 17.2 and 17.4 of this Regulation, those goods seized not consisting of money or other instruments of payment to the bearer, who, even having been considered suitable for the fulfilment of the purposes laid down in Article 2 of Law 36/1995, of 11 December, it is considered more appropriate that with the product of their disposal they can better meet these goals.

4. The confiscated property belonging to the Historical-Artistic Heritage shall be subject, by way of derogation from the foregoing paragraphs, to the provisions contained in Section 4. of this Chapter.

Section 2. Third Income in the Fund by the Judicial Bodies of the Seized Profits

Article 7. Income from liquid amounts of money and other payment instruments.

The liquid amounts of money and other bearer payment instruments that would have been seized, as well as their interest and income, will be entered by the court in the Treasury in the form established by the Royal Decree 34/1988 of 21 January and in its implementing legislation. In the relevant transfer order, it shall be specified that the revenue derives from the confiscation of property by the prosecution of facts constituting the offences referred to in Article 1 (1) of Law 36/1995 of 11 December.

Section 3. Enajenation and distribution by the Bureau of Coordination of Adjudications of the Fund's assets and flows

Article 8. Identification and inventory of goods.

1. Those goods seized, not consisting of money or other instruments of payment to the bearer, which would have been considered by the Bureau as suitable for the fulfilment of the purposes laid down in Article 2 of Law 36/1995, of 11 December, will be identified and assessed by the competent authority, at the request of the Bureau, prior to their disposal or assignment.

If the Bureau, in collaboration with the Delegation of the Ministry of Economy and Finance corresponding to the place where they are located, will find insurmountable difficulties for the identification of the well-awarded, it will put it in knowledge, through its President, the court which has agreed to the award to facilitate such identification, or, where appropriate, to take the measures which it considers to be from or to the right.

In the event that the diligence of identification and assessment showed that the characteristics of the well awarded and its valuation do not match those indicated in the judgment in which the confiscation was decreed, communicate the outcome of that diligence to the court, to resolve the matter.

2. Once identified and assessed, the income of the assets in the State's assets will be formalized through the incorporation into the Inventory of Goods seized by Illicit Trafficking in Drugs and other related crimes, which will be in charge of the Bureau. If the goods seized were non-Community goods, their consideration of goods placed under the customs warehousing procedure shall be expressly stated.

In this Inventory, the seats corresponding to the movable property, not consisting of liquid money or other instruments of payment to the bearer, and the real estate, as well as the rights that the holder of the contract, shall be entered separately. they exist on each other and the modifications that may affect the legal status of the same.

Article 9. Notification to the Bureau of the appraisal and expenditure incurred.

The Delegation of the Ministry of Economy and Finance corresponding to the place where the goods radiate or are deposited will also bring to the attention of the Bureau of Coordination of Adjudications the amount of the expenses of any type accrued to date by the maintenance and/or deposit of the goods, the valuation, and any additional information available, as well as a proposal where appropriate on the destination of the goods.

Article 10. Registration of goods in Public Records.

1. The Delegation of the Ministry of Economy and Finance shall register in the corresponding Registers, in the name of the State, the confiscated goods and rights that are susceptible to registration. For its implementation, the Adjudications Coordination Bureau shall provide the necessary funds.

2. The allocations of immovable property carried out by the Bureau for the Coordination of Adjudications, in accordance with Law 36/1995 of 11 December, and with this Regulation, in favour of beneficiaries not integrated into the General Administration of the State or its public bodies, shall be entered in the Register of Property by means of registration in favour of the relevant beneficiary.

In such cases, it will also be stated in the registration that the non-compliance of the purpose or purpose for whose satisfaction was assigned by resolution of the Bureau, will determine its reversal to the Fund regulated in Law 36/1995, of 11 of December, or, failing that, to the State Heritage.

The corresponding registration fees and other expenses incurred as a result of the allocation shall be counted and charged by the beneficiaries.

Article 11. Conservation of goods.

It is up to the Bureau of Coordination of Adjudications to preserve and administer the seized assets, until the time when they are assigned or assigned in accordance with the provisions of Law 36/1995, of 11 of December, and in this Regulation.

For the exercise of this function, you will be able to obtain the collaboration of the delegations of the Ministry of Economy and Finance, enabling the necessary funds to attend to all the expenses that originate.

Article 12. General provisions on distribution and allocation of flows and goods between beneficiaries.

1. Once the operations described in previous articles have been carried out, the Bureau shall allocate the flows and other assets, where appropriate, to the Fund in accordance with Articles 13, 14, 15 and 16 of this Regulation.

2. The bureau may, in the exercise of such functions, have the necessary technical advice, designating the experts it deems appropriate, whether they belong to the State Administration or not.

3. The resolutions of the Bureau shall end the administrative procedure, with recourse to the administrative-administrative jurisdiction, in accordance with its regulatory regulations.

4. The bodies and institutions referred to in Article 3 of Law 36/1995 of 11 December, subject to the obligations referred to in Article 3, may be beneficiaries or recipients of the funds and other assets existing in the Fund. the allocation agreement and, where appropriate, the agreement on the disposal of the goods, as well as the other agreements laid down in Article 18 of this Regulation.

5. The allocation of the other goods by the Bureau shall be carried out in accordance with the corresponding budgetary appropriations of the Government Delegation for the National Plan on Drugs, which shall be distributed in accordance with Article 1 (1) of the Financial Regulation. In the first case, the transfer of the use of the goods will be formalised, in the second case, through the appropriate agreement, if it is not a matter for the organs of the General Administration of the State, in which the conditions will be set Those who are to be transferred, indicating, where appropriate, the inclusion of such goods in the deposit scheme customs.

6. The President of the Bureau shall then forward to the Delegation of the Ministry of Economy and Finance the place in which the movable or immovable property is located, a copy of the allocation agreement, and, where appropriate, the convention, which regulates the conditions of its disposal. The indicated ministerial delegation shall take the action, either by lifting the minutes to that effect or by making a public document, if appropriate, after delegation of appropriate powers.

Without prejudice to the direct powers of the Bureau, the delegation of the Ministry of Economic Affairs and Finance shall also adopt measures which it considers appropriate in order to monitor compliance with the allocation agreement, and, in the case of the agreement on the transfer of goods, informing the Bureau, at least every five years, of its compliance, as well as of any incidents that may occur.

In the Inventory of Goods Seized by Illicit Drug Trafficking and other related crimes, the assignment made, its duration and the beneficiary of the same shall be entered.

7. Where the beneficiaries of the allocation of goods are bodies integrated into the General Administration of the State or the Office of the Prosecutor General of the State, the President of the Bureau shall also forward a copy of the agreement for the allocation of the goods to the Directorate-General of the State Heritage, Ministry of Economy and Finance, for the purpose of which it is appropriate to affectation those goods to the ministerial department in which the beneficiary bodies are or are integrated.

Article 13. Distribution of liquid flows.

1. The sums of money which had been seized by a firm court judgment and which would have been entered into the Fund, as well as those incorporated in the Fund subsequently as a result of the disposal of other assets, and the interest, shall be distributed annually by the Bureau to the various beneficiaries, taking into account the criteria laid down, at the initiative of the Bureau, and on a proposal from the Ministers for Economic Affairs and Finance, the Interior and Justice, by the Council of Ministers.

2. To this end, the Directorate General of the Police, the Directorate General of the Civil Guard, the State Tax Administration Agency and the Special Prosecutor's Office for the Prevention and Repression of Illicit Drug Trafficking will present to the Bureau, in the first quarter of each year, the action plans for the fight against drug trafficking and money laundering, with the omission of those aspects which they consider to be reserved, which they intend to carry out, in which they will be specified, clear and in detail, the material needs which they contain or, in their absence, a memory details of the material needs arising from the regular exercise of their duties in such activities, including, where appropriate, the estimates of resources which they may need for the satisfaction of the expenditure referred to in the paragraphs (a) and (c) of Article 2 of Law 36/1995 of 11 December.

3. The amounts to be allocated by the Bureau to the Autonomous Communities shall be distributed among them in the light of the criteria approved by the Council of Ministers, at the initiative of the Council, and in accordance with the provisions of the establish the Sectoral Conference of the National Plan on Drugs. Such forecasts may also provide for a percentage of the allocations to be made to the Autonomous Communities to be distributed by local authorities and non-governmental organizations and private entities. the profit motive of its territory.

4. The Bureau may agree, taking into account the criteria approved by the Council of Ministers, at the initiative of the Council, that a percentage of the Fund's liquid flows be allocated to local authorities, taking into account the provisions of the Plan. Autonomic on Drugs. The requirements for such allocation shall be laid down, on a proposal from the Bureau, by Order of the Minister of the Interior, to be published in the "Official State Gazette".

5. The amounts that the Bureau agrees to distribute among private non-profit entities at the State level, whose work is fully or partially developed in the field of drug dependence, will increase the budget heading of the Delegation. Government for the National Drug Plan for current transfers to non-profit organizations at the state level that develop programs in this area within the priorities of the National Plan on Drugs. The effective distribution between those entities shall be subject to the conditions laid down, on a proposal from the Bureau, by Order of the Minister of the Interior, to be published in the "Official State Gazette".

6. The Government Delegation for the National Plan on Drugs, as well as other agencies or public entities of the General Administration of the State may be beneficiaries of the flows distributed by the Bureau, provided that they request it, for the development of specific programmes related to the objectives set out in Article 2.1 and 2.2 of Law 36/1995 of 11 December, and in accordance with the priority objectives set by the bodies of the National Drugs Plan. To this end, they shall present to the Bureau, during the first quarter of the year, detailed memory of the programme or programmes they intend to carry out, together with the budget and specifying the amount requested for the implementation of those programmes.

7. The international organizations may receive allocations from the Bureau for the development of international cooperation programs related to the purposes provided for in Article 2.1 and 2.2 of Law 36/1995 of 11 December. To this end, they shall send the Bureau the corresponding application in the first quarter of the year, accompanied by a detailed description of the programme or activity they intend to carry out, specifying the budget of the programme or activity and the quantities applied for. In these cases, the Bureau will require prior reports from the Ministry of Foreign Affairs and the Government Delegation for the National Drug Plan on such programs and activities, resolving the indicated requests according to the reports received, if both are in a favourable or unfavourable statement; in the event of a discrepancy, the Bureau shall decide at its discretion.

Likewise, the Ministry of Foreign Affairs and the Government Delegation for the National Plan on Drugs will be able to request from the Bureau the financing of the programs or activities carried out or that they intend to carry out in accordance with the agreements entered into by the Spanish Government, providing for this purpose the information required in the paragraph.

Article 14. Award of other movable property.

1. By way of derogation from the last paragraph of Article 6.3 of this Regulation, the Bureau may, by way of exception, assign to the beneficiaries who apply for it, the criteria approved by the Council of Ministers. not consisting of money or other instruments of payment to the bearer, which, by a firm judicial judgment, had been seized and declared fit by that Bureau for the purpose of complying with the purposes provided for in Article 2.1 and 2.2 of Law 36/1995, of 11 December.

2. For the purposes set out in the previous paragraph, the movable property which the Bureau considers fit for the purpose of the aforementioned purposes, and which may be assigned to the legally established beneficiaries, shall be offered by the same, for its transfer in use, by means of a notice in the 'Official State Gazette', which will be inserted free of charge. The notice shall contain the time limit for making the application, which may not be less than 15 days and not more than 30 days.

Not included in the cited announcement are those movable assets which, having been provisionally assigned during the corresponding judicial process to the State Security Corps and Forces or the Surveillance Service Customs, these would have requested from the Bureau their final allocation, once the judgment in which the confiscation was declared was signed.

3. In applications for allocation to the Bureau, the bodies and institutions, each and each other, must state the destination or purpose for which the goods are to be applied, in the event of omission, in accordance with the provisions of the Article 71.1 of Law 30/1992 of 26 November. Applications in which a destination or purpose is specified shall not be taken into consideration other than in accordance with the provisions of Article 2 of Law 36/1995 of 11 December. Applications which are made by private non-profit entities shall be accompanied by certification of the approval of the operation of those entities and, where appropriate, accreditation issued by the competent authority of the Community or Autonomous Communities where their centres are located.

If such certification is not accompanied, the President of the Bureau shall inform the entity, with a warning that, if the certificate is not accompanied by the maximum period of ten days, the file of the application shall be filed, without further processing.

No applications submitted by private non-profit entities at the state level that are not authorized, and, where appropriate, approved, all centers where they develop their activities, shall not be estimated.

4. The Bureau shall decide on the applications submitted within the maximum period of six months from the date of publication of the relevant notice, with the understanding that those applications which have not been expressly resolved shall be rejected. that period.

5. The assigned movable property may not be disposed of, leased, transferred or taxed by the beneficiaries, unless expressly authorized by the Bureau and under the conditions laid down by it, the proceeds of the operations of the disposal or lease in the Fund, with no agreement or agreement in this respect being void without that authorization. Operations carried out with goods covered by the customs warehousing procedure shall also be subject to the provisions laid down in respect of goods placed under the customs warehousing procedure in Council Regulations (EEC) No 2913/92 of 12 December 1992, The Commission is therefore in favour of the Commission's proposal for a directive on the application of the rules of procedure for the application of the rules of procedure of the European Community Customs

.

Article 15. Allocation of real estate.

1. By way of derogation from the last paragraph of Article 6.3 of this Regulation, in certain cases, the Bureau may, in a reasoned manner, agree that the non-assigned immovable property shall be intended for the installation, extension or relocation of arrangements for the prevention, assistance and social inclusion and employment of drug addicts, as well as for the improvement of the enforcement of the services of repression, investigation and prosecution of the offences referred to in Articles 301.1, second paragraph, and 368 to 372 of the Criminal Code, in accordance with the criteria approved by the Council of Ministers at the initiative of the Bureau.

2. In order to comply with the provisions of the previous paragraph, the Bureau shall announce, by means of free insertion in the "Official State Gazette", jointly or separately with the notice referred to in Article 14.2 of this Regulation, to be convened for the allocation of the goods in question, in which it shall contain, in addition to other requirements, a brief description of the goods intended to be allocated comprehensive of their nature, situation and area. The period of application for such goods shall not be less than 20 days and not more than 40 days from the date of publication of the notice.

No real estate that has been provisionally assigned, during the corresponding judicial process, to the State Security Forces and Forces, or to the Surveillance Service will be included in such a call. Customs, these would have requested from the Bureau their final allocation, once the judgment in which the confiscation was declared was signed.

3. In the applications for allocation to the Bureau, the bodies or entities shall record the purpose or purpose for which the buildings are to be assigned, in the event of omission, in accordance with the provisions of the Article 71.1 of Law 39/1992 of 26 November. Applications in which a destination or purpose is specified shall not be taken into consideration other than in accordance with the provisions of Article 2 of Law 36/1995 of 11 December.

For applications to be made by private non-profit entities at the State level, the certification referred to in Article 14.3 (3) of this Regulation shall be accompanied by the effects set out therein. case of not being accompanied.

No requests made by such private entities that are not authorized and, where applicable, approved by all the centers where they are active, shall not be estimated.

4. In the cases referred to in paragraph 2, even if the ownership of the buildings corresponds to the State, its use may be transferred by the Bureau to any of the addressees referred to in Article 3.1 of Law 36/1995 of 11 December. on request, and in the terms and conditions laid down in the agreement of transfer and, where appropriate, in the agreement signed for that purpose. The beneficiaries must prove to the Bureau that they are in possession of the corresponding authorizations to carry out the activities planned in the building, and the effective transfer to the fulfilment of this requirement is conditioned. The period of transfer of immovable property to beneficiaries not integrated in or dependent on the General Administration of the State shall have a maximum duration of 50 years, reversing its completion to the Fund, or, in its defect, to the State Heritage.

5. The Bureau shall decide on the applications submitted within the maximum period of six months from the date of publication of the relevant notice, with the understanding that those applications which have not been expressly resolved shall be rejected. that period.

6. The Autonomous Communities may propose to the Bureau to assign the use of buildings to local entities located in their territory or to private non-profit entities that carry out their activities in their territorial area. To this end, the Bureau shall, after having estimated the application submitted to it, propose to the Minister of the Interior the subscription of the agreement which shall govern the transfer with the relevant local authority, or shall subscribe to it, through its President, if deals with private non-profit entities, prior to report favourable in any case, of the Autonomous Community where the building is situated, report to be issued within a period not exceeding ten working days, the itself if it is not issued within the deadline.

7. The assigned real estate may not be disposed of, leased, transferred or taxed by the beneficiaries, with any agreement or agreement in this respect being null and void, in order to this effect, as provided for in Article 26 of the Mortgage Law and in the Article 10.2 of this Regulation.

8. The Bureau, with the cooperation of the Provincial Delegations of the Ministry of Economy and Finance, shall take the measures it deems appropriate to monitor the effective implementation of the real estate transferred to the purposes expressed in the agreement of the assignment and, where appropriate, the convention, in the terms and conditions expressed therein.

If the property transferred is not intended for use in the transfer agreement, or will no longer be used, it shall be deemed to be settled and shall be reversed by those to the Fund governed by Law 36/1995, of 11 December, the Bureau being able to require the transferee of the same, prior to the expert assessment, the value of the hundred or damaged ones experienced by them.

The resolution of the cession agreement shall be adopted by agreement of the Minister of the Interior, on a proposal from the Bureau, in the cases in which he himself has signed the agreement, and by the Bureau in other cases.

Article 16. Definitive attachment of temporary assets.

1. The Directorate-General of the Police, the Directorate-General of the Civil Guard and the State Tax Administration Agency, which, in accordance with the provisions of Article 374.2 of the Criminal Code, are provisionally using, by virtue of of a judicial decision, movable or immovable property, subsequently seized by a final judgment, shall ask the Bureau for its final membership within 30 days from the date on which it was transferred to them. by the President of the Board of copies of the final judgment delivered.

2. The absence of such a request within the time limit shall entitle the Bureau to assign the goods concerned to other beneficiaries, or to work with the delegations of the Ministry of Economy and Finance, or to propose to the Council The Council of Ministers has decided to put an end to the debate. The Bureau shall assign the goods definitively to the Corps and the Security Forces of the State or to the Customs Surveillance Service, which will be using them and possessing, in the terms established in the assignment agreement.

Article 17. Destination of unawarded goods and resources.

1. Those amounts of money in the Fund,

which would have materialised in the corresponding budgetary appropriations, in accordance with Article 23 of this Regulation, at the end of the financial year they will be treated as the recast of the law General Budget, or the General Budget Law of the State of each financial year, shall determine for the remaining appropriations.

If the balances existing in the Fund at the end of the financial year had not been entered into the Treasury and, consequently, they would not have been applied to the State Revenue Budget, their income in the subsequent financial year shall also be subject to the provisions of Article 23. If these balances have been entered into the Treasury and their amount is applied to the budget, the implementation of the extension of the appropriations in the following financial year will be governed by the provisions of the corresponding Budget Law. exercise.

2. The goods which, in accordance with the provisions of this Regulation, have not been allocated in one or more successive calls to a beneficiary, of those legally laid down in Article 3.1 of Law 36/1995 of 11 December 1995, are shall, by public auction, by the Bureau, with the cooperation of the Delegation of the Ministry of Economic and Financial Affairs concerned, if its unit value of valuation does not exceed three billion pesetas, and by the Council of Ministers, proposal from the Bureau, if the said value exceeded that quantity. The disposal procedure by public auction shall be in accordance with the following paragraph and may be carried out in two calls. Tenders shall not be accepted in the same way as tenders which do not match at least the price or the tender value established in each of the said calls, and the prior guarantees which are estimated to be deemed to be precise.

The auctions will be declared deserted when no proposal meets all the requirements set out in the corresponding call. In such cases, the Bureau may abandon the movable property concerned, if it appreciates the fact that special circumstances have arisen from which the abandonment is more beneficial for the purposes laid down in Article 2. of Law 36/1995 of 11 December, either because of its low value or because of the high costs of conservation and administration associated with them, or for any other cause it considers relevant. It may also abandon such goods without prior invitation to tender if, for the characteristics inherent in a particular good and other circumstances, which the Bureau has discretely assessed on its situation, it may be inferred that the Auction will be presumed to be deserted, and the other circumstances foreseen for the abandonment are present.

If the Bureau does not opt for the abandonment of the movable property, in accordance with the provisions of the preceding paragraph, it may be brought into use by the procedure of direct disposal to any of the acquirers referred to in the paragraphs (a), (b) and (c) of paragraph 4 of this Article.

3. Calls for tenders shall be announced in the 'Official Gazette of the State', at least 15 days before the date of completion of the time limit for the submission of proposals, if their object is exclusively constituted by movable property; and at least 20 days in advance of the date of completion of the deadline for the submission of proposals, if the object includes immovable property. The proposals must be made in writing, clearly designating the goods or goods for which they are awarded, and the economic offer made by each of them, also making expression of the date of the convocation in which the the goods have been offered, as well as that of the publication of the same in the "Official State Gazette".

During these deadlines, some and other goods may be examined by those who are interested in their acquisition.

The award of the auctioned goods will be made in the first call, in favor of the proposal presented that will match or exceed the type or value of the tender, which will correspond with the one of appraisal of the good or goods, provided that such proposal is the only one presented and meets all the requirements of the call.

Two or more proposals having been submitted in the first call, which meet all the requirements of the same, and which match or exceed the type or value of an established invitation to tender, shall have the good or property in favour of the contains the highest economic offer in respect of such a tender type or value. In the case of equality between two or more proposals containing the highest tenders, and where the equality of proposals is equal to the minimum bid rate or value, the disposal shall be in favour of the one presented in the the date before, and in the case of equality in this case the body competent for disposal shall decide on a discretionary basis.

If a good or property is not awarded on the first call, a second and final auction shall be held, within a period of not more than 30 days, with a reduction of 40 per 100 in the initially fixed rate or tender value, in which the goods or goods are awarded in favour of the economic proposal which, together with all the requirements of the call, equals or exceeds that tender type or value, provided that it is the only one presented.

If the proposals presented in the second call are two or more, the goods or goods in favor of the one that contains the highest economic offer with respect to the type or value of the tender shall be used. In the case of equality between two or more proposals containing the highest tenders, and where the equality of the tenders is equal to the minimum bid rate or value laid down in the second call for tenders, the goods or goods shall be in favour of the proposal which would have been submitted on an earlier date, and, in the event of equality in this case, the body competent to carry out the disposal will decide on a discretionary basis.

The Bureau may accept award proposals made by the system of bids to the llana when it is determined by the call, with the requirements to be established in the call.

4. The Bureau, in collaboration with the Delegation of the Ministry of Economic Affairs and Finance in the place where they are located, may use the procedure for direct disposal of the goods, instead of the public auction to which the paragraph 2, in the following assumptions:

(a) Where the acquirer is a public administration, an autonomous body, a public entity, or a public company of the General Administration of the State, the Autonomous Communities or local entities.

(b) Where the acquirer is a non-profit, non-profit-making entity, or a legally constituted church or religious confession.

(c) After the holding of the second call for a public auction, where the auction has been declared deserted, and an acquirer subsequently requests the acquisition of the goods or goods by the tender type or value established on that call.

d) When due to the inherent characteristics of a particular good, and other circumstances regarding its situation, discretionally appreciated by the Bureau, it can be presumed that the auction would be deserted.

e) Where, for exceptional reasons, duly justified, the procedure for direct disposal is more advisable, in the opinion of the Bureau, for the fulfilment of the purposes laid down in Article 2 of Law 36/1995, December 11, taking into account the deterioration of the goods or their obsolescence, the low value of the goods and the high conservation and management costs they entail, provided that such circumstances do not determine their abandonment, and do not deal with real estate.

When two or more acquiring subjects of those described in the preceding paragraphs are present, the acquirer as set out in paragraph (c) shall be given preferential status if they have applied for and have not already been awarded the or not to apply for the latter, as laid down in paragraphs (a) and (b), by their respective order.

5. The proceeds of the disposal will be entered into the Public Treasury by integrating into the spending statements of the budget of the Government Delegation for the National Plan on Drugs in the form set out in Article 23. Where the said product comes from the disposal of non-Community goods, it shall be notified to the corresponding accounting unit of the Administration of Customs and Excise or the Customs and Excise Section of the Delegation of the State Tax Administration Agency, for the purposes of the establishment of the Community's own resources, the calculation and the contraction of the import duties should be carried out.

Once the Community's own resources are deducted, where appropriate, the proceeds of the disposal will be integrated into the expenditure statements of the Government Delegation's budget for the National Plan on Drugs in the form indicated in the preceding paragraph.

The sale or abandonment of the indicated goods will entail the decrease in the Inventory, as well as its disaffection to the fulfillment of the purposes set out in the article 2 of Law 36/1995, of December 11. In addition, if the goods are non-Community goods, the sale shall take account of the release for consumption of the goods, shall entail compliance with all the formalities laid down for their importation, and shall include in their price the taxes accrued on the basis of the import.

Article 18. Obligations of the beneficiaries and tenderers.

1. The beneficiaries of flows from the Fund governed by Law 36/1995 of 11 December 1995 and by this Regulation shall be obliged to apply the same to the end for which they were granted, as well as to the compliance with the other obligations laid down in Article 81.4 of the General Budget Law.

2. The beneficiaries and transferee of other movable or immovable property shall at last be assigned to them for the purpose of which they have been transferred, subject to the obligations laid down in the transfer agreement and, where appropriate, in the (a) the relevant Convention and, in particular, to provide information on the situation, use and other circumstances of the goods as required by the State Heritage services or by the Coordination Bureau of the Awards.

The cession agreement, which will be of an administrative nature, will be signed by the Minister of the Interior, on a proposal from the Bureau, when the beneficiaries of the goods are Autonomous Communities, local authorities or organizations. and by the President of the Bureau for the Coordination of Adjudications, where non-governmental organizations are the beneficiaries of state or private entities. In the event of doubts or loopholes that may arise in the application and interpretation of that convention, the principles of Law 13/1995 of 18 May 1995 of Contracts of Public Administrations shall apply. The said convention should be reported favourably by the State Legal Service and by the General Intervention of the State Administration.

3. Failure by the beneficiaries of flows from the Fund of the obligations set out in this Article shall entail the reimbursement of those, in accordance with the terms of Article 81.9 of the General Budget Law, as well as the penalties provided for in Article 82.3 of the same Law.

Failure to comply with the obligations laid down in this Article by the successful tenderers of movable or immovable property shall determine the revocation of the transfer agreement and, in the appropriate cases, the decision of the the transfer agreement, as well as the reversal of those to the Fund, the Bureau being able to also demand the recovery of the benefits unduly obtained and the compensation of the damages that such a breach would have involved for the goods awarded, previous expert assessment.

Section 4. Destination of confiscated goods members of the Artistic Historical Heritage

Article 19. Notification of statements.

1. Declared the finality of a judgment by the court that had pronounced it, in which the comiso and final adjudication of the State of goods that could be members of the Spanish Historical Heritage are declared, will be notified to the Bureau within the time limit laid down in Article 5.1, acting in accordance with the procedure laid down in Article 5 (3) of this Regulation. The Bureau shall immediately forward copies of the said sentence to the Ministry of Education and Culture, which shall establish appropriate legal protection and determine the economic value to be granted to the goods, in accordance with Law 16/1985 of 25 June, notifying the Commission within a maximum period of three months of its estimates in this respect.

2. The Bureau shall agree or, where appropriate, request the cooperation of the delegation of the Ministry of Economy and Finance corresponding to the place where they are, or propose to the Council of Ministers, in accordance with the terms laid down in Article 17.2 and 17.4 of this Regulation, the disposal of those goods which, according to the report referred to in the previous paragraph, have not been considered as members of the Spanish Historical Heritage, or of the Historical Heritage of any Community Autonomous, after hearing from them. Otherwise, the following article shall be provided for.

Article 20. Destination of the goods.

1. The final destination of the confiscated property belonging to the Spanish Historical Heritage will be subject to the provisions of Law 16/1985, of 25 June, of the Spanish Historical Heritage, and in its regulatory regulations of development. The Ministry of Education and Culture shall inform the Bureau of the destination to which the goods concerned will be affected.

2. Movable or immovable property of artistic, historical, paleontological, archaeological, ethnological, scientific or technical interest, which shall be part of the Historical Heritage of an Autonomous Community, shall be subject, as regards its final destination, to the the regulatory standards of the Historical Heritage of the corresponding Autonomous Community are in place.

3. For the purposes of complying with the above paragraph, the Ministry of Education and Culture shall transfer to the competent department of the Autonomous Community where the seized goods are located or radiate, and, if they have a historical-artistic origin known in another distinct Autonomous Community, also to the competent department of the latter, a copy of the judgment in which the comiso was decreed, to the object that within the maximum period of thirty days, counted from the (a) the right to take charge of such goods is expressly stated on the basis of that provision.

Received by the Ministry of Education and Culture of the competent organ of an Autonomous Community in which it expresses its willingness to receive the goods referred to, it will put it to the attention of the Bureau before the completion of the period laid down in the preceding paragraph, for the purpose of making the appropriate allocation, by means of a subscription to the relevant convention, which the Minister of State shall make at the request of the Bureau. Interior with the representative of the Autonomous Community. This agreement shall be notified by the Bureau to the Delegation of the Ministry of Economy and Finance that has deposited the goods, which shall carry out the transmission, extending the public document or act corresponding to the effect.

Not to be received within the time limit set in the first paragraph of this paragraph the communication referred to in the previous paragraph, being the same negative, or the positive conflict between two or more Autonomous Communities on the The Ministry of Education and Culture will issue a resolution on this destination, which will be notified to the Bureau. The decision referred to shall terminate the administrative procedure and be subject to the administrative and administrative jurisdiction.

CHAPTER IV

Integration into the Fund of the product of sanctions imposed for violations of Law 3/1996 of 10 January on measures for the control of classified chemical substances susceptible of diversion for the illicit manufacture of drugs

Article 21. Procedure.

The product of the administrative sanctions imposed for violations of Law 3/1996, of January 10, will be integrated into the Fund created by Law 36/1995, of December 10, for the fulfillment of the intended purposes in its Article 2, in accordance with the rules set out in this Chapter.

Article 22. Application of the sanctions product.

1. Once the administrative decision imposing a financial penalty for any of the offences provided for in Articles 14, 15 and 16 of Law 3/1996 of 10 January is imposed, or the measure of the unlawfully obtained benefit is decreed, as a result of those infringements, it shall be notified to the Bureau for the Coordination of Adjudications set up by Article 6 of Law 36/1995 of 11 December 1995 by the competent body which issued it.

2. If the penalty is entered by the natural or legal person responsible for the infringement on a voluntary basis or in the award procedure, the collecting body shall notify the indicated Bureau of the corresponding income, specifying that the same comes from of the imposition of a penalty for infringement of Law 3/1996 of 10 January. Likewise, the timely transfer by the tax collector to the public treasury will account for the income from the said concept together with the corresponding amounts in the Fund created by Law 36/1995 of 11 December 1995. putting it at the same time at the disposal of the Bureau for the Coordination of Adjudications by means of timely communication.

3. The final administrative penalty decisions in which the competent body has declared the confiscation of the substances listed in Annexes I, II and III to Law 3/1996 of 10 January, pursuant to Article 21 thereof, shall be also notified to the Bureau for the Coordination of Adjudications. Such substances shall be placed in public auction, or destroyed, by the body of the Ministry of the Interior or Economy and Finance which has imposed the sanction, and shall then, if necessary, enter the product of the disposal in the Public Treasury, in the terms set out in the previous section. Where that product comes from the disposal of non-Community goods, the customs authorities referred to in Article 17 (5) of this Regulation shall be notified of the same effects provided for therein.

Once deducted, if any, from the Community's own resources, the Public Treasury will account for the income in the terms set forth in the previous paragraph.

CHAPTER V

Budgetary integration and control of Fund activity

Article 23. Integration of the Fund's resources into the General Budget of the State.

1. The resources that the State-owned Fund that is created under Article 1.2 of Law 36/1995, of December 10, will be applied to the State Revenue Budget, will be affected by the financing of the Appropriations in the Budget of Expenditure of the Government Delegation for the National Plan on Drugs that have the character of extensible in each financial year, for further distribution in the terms provided for in the aforementioned Law and in the present Regulation.

2. The budgetary appropriations of the Government Delegation for the National Plan on Drugs, to which the character of the extension is conferred by virtue of the provisions of the Law on the General Budget of the State for the corresponding financial year, shall be extended to the limit of the revenue constituting the Fund for each annual financial year.

Distributed the revenue of the Fund by the Bureau for the Coordination of Adjudications, in accordance with the criteria which, on an annual basis, the Council of Ministers will agree, at the initiative of that Bureau, to be carried out by the appropriations mentioned in the previous paragraph the appropriate credit transfers in favour of the various beneficiaries.

Article 24. Control of the Fund's activity.

1. In the first quarter of each year, the President of the Coordination Bureau of Adjudications will forward to the General Cortes, through the Presidents of the Congress of Deputies and the Senate, a full report on the activity of the Fund, in which the details of the main operations and the economic data that are most important will be collected in order to be able to know the extent of their activities in relation to the legally attributed purposes.

This report will also include data relating to the number of procedures instructed, as well as the most serious penalties imposed, for violations of Law 3/1996 of 10 January, containing expression of the volume of of the amounts entered into the Fund by application of the penalties provided for therein.

2. The Directorate General of the Treasury and Financial Policy, of the Ministry of Economy and Finance, will report quarterly to the Bureau of Coordination of Adjudications of the revenues that have been made in the Public Treasury, in application of the provisions of the in Law 36/1995 of 11 December 1995 and in the provisions of this Regulation.

The competent bodies of the Ministries of the Interior and Economic and Financial Affairs shall provide the Bureau for the Coordination of Adjudications, with the same quarterly frequency, with the information concerning the number of procedures instructed and of the firm sanctions imposed for violations of Law 3/1996, of January 10.

3. Irrespective of the provisions of paragraph 1 of this Article, the Fund shall be subject to the control of the General State Intervention, in the field of its powers, and that of the Court of Auditors.

CHAPTER VI

Operating Expenses of the Adjudications Coordination Table

Article 25. Expenditure on the establishment and functioning of the Bureau.

1. The establishment and functioning of the Office for the Coordination of Adjudications shall not in any case increase expenditure or specific budgetary allocation.

2. Expenditure arising from the technical advice specified by the Bureau in the performance of its duties and any other expenditure arising from its integration into the Fund for the conservation of the goods and those produced in the course of the the allocation and disposal procedures regulated in Article 13, 14, 15, 16 and 17 shall be satisfied by the budgetary appropriations of the Government Delegation for the National Plan on Drugs which have the character of an extension of Article 23 of this Regulation provides

the provisions laid down in Article 23.

Article 26. Budget enablement.

In the Budget of the Government Delegation for the National Plan on Drugs, the appropriations needed to attend, on a proposal from the Coordination Bureau of the Fund, will be provided, financed from the Fund's revenue. Awards, expenditure arising from the administration and management of the Fund, including those relating to the preservation and maintenance of movable or immovable property, since its entry into the Fund the award of the contract or the disposal. The rating shall be carried out by credit transfer from the appropriations referred to in the first paragraph of Article 23.2 of this Regulation.