Royal Decree 725/1989 of 16 June 1989 on the fixing of fixed cash advances regulates this payment system, in accordance with the new wording of Article 21.1 of Law No 37/1988 of 28 December 1988 on the General budget of the State for 1989, by amending Article 79.7 of the recast text of the General Budget Law, according to which the advance payment of fixed cash ceases to have the consideration of 'payments to be justified', "extra-budgetary operations".

That Royal Decree 725/1989, in its article 2. º, authorizes the holders of the Departments to establish the system of advance payments of fixed cash in that Royal Decree. In addition, the Royal Decree 640/1987, in its article 1. º, enables the Heads of the Ministerial Departments to establish the rules governing the issuing of payment orders to justify, from their respective budgets of expenditure.

In establishing such a regulation of the system of fixed cash advances, as well as the issuing of payment orders to justify in the field of this department, it is appropriate to carry out delegations of privileges for a greater efficiency and efficiency in the operation of these systems for the management of expenditure, under Article 13 of Law 30/1992 of 26 November 1992, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

Such payment systems are regulated in the Ministry of Agriculture, Fisheries and Food by the Order of 9 March 1992, as amended in part by the Order of 22 January 1996.

However, as a result of the establishment by Royal Decree 839/1996 of 10 May of the new basic organic structure of the, inter alia, the Ministry of Agriculture, Fisheries and Food and Royal Decree 2188/1995, On 28 December, the procedure for the internal control exercised by the State General Intervention is carried out, it is necessary to amend the said Order of 9 March 1992.

In your virtue I have:

Article 1. Common rules for the system of fixed cash advances and the issuing of payment orders to be justified.

1. In order to achieve adequate efficiency and speed in the management of the expenses to be handled by these payment systems, the following payment cards will exist within the Department:

Central Paying Box.

Paybox of the Technical General Secretariat.

Paying Box of the General Secretariat for Maritime Fisheries.

Paybox of the General Secretariat of Agriculture and Food.

Paybox of the General Directorate of Agricultural Productions and Markets.

Paybox of the Directorate General for Rural Planning and Development.

Boxes of the 50 Provincial Directorates of the Department.

Fund of the Unit of the Ministry of Agriculture, Fisheries and Food in Melilla.

Department of the Department of the Department of Foreign Trade.

Dependent on the Paying Box of the General Secretariat for Maritime Fisheries, the following Subboxes are authorized:

Subbox of the Oceanographic Ship "Cornide de Saavedra".

Subbox of the General Directorate of Fisheries Structures and Markets.

Dependent on the Paying Box of the General Secretariat of Agriculture and Food, the following Subbox is authorized:

Subbox of the Directorate General for Food Policy and Agricultural and Food Industries.

Dependent on the Paybox of the Directorate General of Rural Planning and Development, the following Subboxes are authorized:

Subbox of the Central Agricultural Training School of San Fernando de Henares (Madrid).

Subbox of the National School of Concierge Plant of Alfaro (La Rioja).

2. The Department's Paying Boxes will be attached to the Central Unit of Paying Banks, which is dependent on the Department's Secretariat, through the General Office.

The Central Unit will carry out the coordination and control of the activities of the aforementioned Boxes, in the terms provided for in Article 4. º 3 of Royal Decree 640/1987 of 8 May on payments "to be justified".

Each Box will control and be responsible for the funds referred to the Subboxes that are dependent on them.

3. The Department's Cashiers will have to refer to the General Office (Central Unit) and the Department's Delegate Intervention, in the first fortnightly months of January, April, July and October, the states of the Treasury situation referred to Last day of the previous quarter, in accordance with what is prevented in point 5 of the Order of the Ministry of Economy and Finance of 23 December 1987, for which rules are dictated for the development and implementation of the Royal Decree 640/1987, in accordance with the model established for the purpose in Annex II of the Economic and Financial Order of 1 February 1996, which approves the instruction of accounting officers to continue in the execution of state expenditure.

For these purposes, by the Subcashiers they must surrender to the Boxes of which they depend, to the state of the situation of the Treasury referred to the previous paragraph, in the first five days of the months of January, April, July and October.

4. The paying tellers, under the supervision and management of the Heads of the Administrative Units of which they are dependent, shall carry out the tasks set out in point 3 of the Order of the Ministry of Economy and Finance of 23 December 1987.

5. These and the Heads of the Economic Units to which the corresponding Paying Boxes are attached shall be jointly responsible for the custody of the funds provided to the paying agencies.

6. The Heads of Administrative Units, managing the corresponding appropriations, shall forward to the respective paying members the original invoices or documents duly completed for payment.

In invoices or in supporting documents, or in separate document, the conformity with the supply and the invoice or supporting document, the budgetary application and the number of the bookkeeping shall be recorded. which corresponds, if applicable.

7. The obligations of the Department under these funds shall be deemed to be satisfied as soon as the recipient has subscribed to the receipt on the relevant invoice or supporting evidence, or from the time the funds were transferred to the bank account indicated by the recipient.

8. The amount of the payment orders of these funds will be paid through the Banco de España in the current accounts opened to the effect with the authorization of the General Directorate of the Treasury and Financial Policy.

9. Payments shall be made, except in the case of minor claims, by means of bank transfer or nominative cheque. In both cases, they must be authorized with the joint signatures of at least two persons, one of them the paying Cajero, with recognized signatures.

In case of use of the bank transfer procedure, the recipient shall be required, in the cases where appropriate, to be certified by the receiving banking institution on the ownership and the codification of the account to which it is required. of the transfer.

Article 2. Fixed cash advance system.

In application of Royal Decree 725/1989 of June 16, for which the advances of the Fixed Box are regulated, the system of advance payments of the Fixed Box is determined to be applied in the field of this Department, according to the following:

1. The following powers are delegated to the Deputy Secretary of the Department in the field of the Fixed Box system:

(a) Set the maximum balances of cash stocks to be maintained for each Paying Fund, for payments of compensation for service reason and other minor allowances.

(b) To fix the amounts of the advances of extra-budgetary funds to be allocated to each Paying Fund, always within the overall limit established by Article 2, 2, of Royal Decree 725/1989, of 16 June.

Once they have been fixed, it will be of interest to the Director-General of the Treasury and Financial Policy and the Finance Delegates to manage and implement the corresponding extra-budgetary payments.

c) Establish the distribution, by paying boxes, of the maximum expenses, allocated for budgetary concepts and determined periods, to be managed by this payment system.

2. They are delegated to the Heads of the Administrative Units (Subdirectorate General or similar) of whom the respective Paying Banks depend on the powers to authorize and to commit expenditure, to recognize obligations and to authorize payments and consequently the competence for the issue of the relevant accounting documents and how many acts make it possible to replace funds in the supporting accounts of fixed cash advances, as follows:

The Central Paying Fund of the General Office.

The Paying Fund of the Technical General Secretariat of the Technical General Secretariat.

The Paying Fund of the General Secretariat for Maritime Fisheries of the General Subdirectorate that has attributed the economic management of the Units under the General Secretariat for Maritime Fisheries.

The Paying Fund of the General Secretariat of Agriculture and Food, the General Directorate of Agricultural Productions and Markets and the Caja de la Dirección General de Planificación y Desarrollo Rural, of the Subdirección o Sub-Directorates General or similar to the economic management of the Units under the General Secretariat of Agriculture and Food.

3. They are delegated to the provincial directors, as heads of the Administrative Units, where their respective Paying Banks are assigned, the powers to authorize and commit expenditure, to recognize obligations and to authorize payments and consequently the competence for the issue of the relevant accounting documents and how many acts make it possible to replace funds in the accounts of fixed cash advances, when they are processed by the paying agencies of the Peripheral Services.

4. The authorities referred to in paragraphs 2 and 3 of this Article shall be responsible for the signature of the 'paguese' by means of a 'payment order' to the various members.

For payments managed by Subcashiers, the authorization of the "paguese" will correspond to the Heads of the Units (Subdirectorate General or similar) where the respective Subboxes are attached, in the same terms as in the Previous paragraph.

5. The approval of the supporting accounts for the advance payment of fixed cash, after the same and issued the corresponding report by the Department's Delegate Intervention or, where appropriate, by the respective Territorial Interventions, shall be the responsibility of the Heads of the Administrative Units referred to in paragraphs 2 and 3 of this Article.

Article 3. System of payments made to justify.

In accordance with Article 79.3 of the recast text of the General Budget Law, in accordance with point 1.2 of the Order of 23 December 1987, the general criteria for applying the system of payments to the justify in the Department shall be as follows:

1. The Secretary of Agriculture, Fisheries and Food is delegated the power to fix the budgetary concepts and their maximum amounts, to be managed by the payment procedure to justify, in accordance with the Law on Budgets. General of the State of each year, as well as fix the maximum amounts of cash stocks to keep for each Paybox.

2. Payment orders may be issued to justify, in favor of the Paying Boxes, in those cases established in Article 79 of the recast text of the General Budget Law in its new wording given by Article 69 of the Law 42/1994, of 30 December, of Fiscal, Administrative and Social Order Measures.

3. In accordance with Article 79.2.b of the recast text of the General Budget Law, the booklets held in the offices abroad will be of a 'to justify' payment and will serve to cover the costs of the for services or services which take place on a foreign territory. In this case, the management and monitoring of such bookies to the Consejeries abroad will be carried out through the Technical General Secretariat on which they are organically dependent, without prejudice to the powers conferred on the Central Unit of the Paying Boxes in point 4 of the Order of 23 December 1987.

4. The management of the payments in the offices abroad is delegated to the members of the Agriculture Committee, as Heads of the Administrative Units (Consejerías de Agricultura), to which the said Boxes are assigned, who will sign the "paguese" in a "checkout order".

5. For the bookkeeping "to be justified", irrespective of the provisions set out in the preceding paragraph, the order of payments shall be delegated to the Heads of the Administrative Units referred to in Article 2 (2) and (3) of this Order.

6. The management procedure for payments "to be justified" shall be initiated by drawing up the corresponding proposal for expenditure by the Administrative Unit which has the need for the relevant provision or service, either to be included in previously approved plans or to be considered singularly precise.

This proposal, which must be authorised by the holder of the body with competence for this purpose and subject to the supervision of the control body, shall contain at least the review of the reasons for the need, the maximum economic amount requested and the characteristics of the services or services to be provided.

7. The Heads of the Administrative Units shall promote the corresponding actions according to the amount and nature of the expenditure, in charge of the bookings resulting from these proposals, and the current provisions should be observed. in the field of management, processing, audit and control of public expenditure, as well as those which, if necessary, may correspond to the Bureau of Contracting of the Department.

8. In connection with the payments to be made, the paying agents shall be obliged to justify the application of the quantities received within the month following the investment of the same and in any case within three months of the date of the the collection of the relevant funds, except in the case of the issue of orders for payment to the outside, in which that period shall be six months.

Repeal provision.

The Order of 9 March 1992 laying down the rules for the adjustment of the system of fixed cash advances and the issuing of payment orders to be justified by the Ministry of Agriculture, Fisheries and Rural Development shall be repealed. Food, partly modified by the one of 22 January 1996.

Single end disposition.

This Order shall apply from the following day to the date of its publication in the "Official State Gazette".

Madrid, 4 July 1996.

DE PALACIO DEL VALLE-LERSUNDI

Ilmos. Mr Deputy Secretary, General Secretaries and Deputy Chief Executive of the Department.