The General Budget Law of 4 January 1977, the recast of which was approved by Royal Decree No 1091/1988 of 23 September 1988, lays down the basic lines to which the public accounts must be adjusted. the state and the entities that are members of the State Public Sector to the public accounting system in the terms that they regulate.

Among the basic lines mentioned is the enforcement of the General Accounting Plan by corporations, agencies and other entities included in the public sector, according to their characteristics or peculiarities. This obligation relates in particular to the self-employed bodies of the State and to those public entities provided for in Article 6.5 of the said Law for which the specific rules governing the application of the law do not lay down the application of the of the General Accounting Plan in force for Spanish companies.

The emergence of the first General Public Accounting Plan (PGCP) in 1981, the final version of which was approved by Resolution of the General Intervention of the State Administration (IGAE) of 11 November 1983, as well as the approval of the Royal Decree 2145/1985 of 23 October, which regulates the accounting powers in the Institutional Administration of the State, implied the need to establish a series of rules that would provide adequate compliance with the provided for in the General Budget Law in relation to the implementation of the said Plan by the autonomous bodies of the State and other entities of the State Public Sector. These rules were basically translated into the following:

The Accounting Instruction of the autonomous agencies of the State, approved by Order of 31 March 1986.

A series of Resolutions of the General Intervention of the State Administration through which, as adaptations of the General Plan of Public Accounting, the sectoral and particular plans were established. to apply the autonomous agencies of the State and certain public entities as provided for in Article 6.5 of the General Budget Law.

In addition to the above rules, the General Intervention of the State Administration made the SICAI (Accounting Information System) available to the autonomous and other entities of the State Public Sector. the Institutional Administration), thus offering a computer tool that supports the requirements established by the accounting regulations. Although the use of the Accounting Information System for the Institutional Administration was made optional, its implementation was carried out in most of the entities mentioned above, which was an important step forward in the homogenisation of accounting procedures.

With the approval of the new General Plan of Public Accounting, by Order of 6 May 1994 there is a substantial change in the accounting requirements to be met by the entities to which it is applicable, In its second article, the obligation to apply that application, as from 1 January 1995, is available to the State's autonomous bodies, as well as to the entities referred to in Article 6.5 of the recast text of the General Law. Budget provided that in its specific accounting rules it is not established otherwise. On the other hand, in the transitional provision of the aforementioned Order it is established that, while this Ministry does not approve the specific accounting regulations, it will continue to be applied the one contained in the current Accounting Instructions, in all that is not affected by that Order and the new Plan.

This circumstance is linked to the changes made to the Accounting Information System for the Institutional Administration that have led to a new version of the application (SICAI-2), which has In the case of the present financial year, the revision of the abovementioned accounting rules is necessary.

This review is fundamentally translated into a new Accounting Instruction for the State Administration, whose scope extends to those public entities of those provided in the Article 6.5 of the General Budget Law which, in the field of accounting, should not be governed by the General Accounting Plan in force for Spanish companies.

With regard to particular and sectoral adaptations of the General Public Accounting Plan, it has been established as an inspiring criterion for this regulatory reform that the new Plan should be implemented directly, restricting for exceptional cases the approval of such adaptations.

In its virtue, on the proposal of the General Intervention of the State Administration, and in use of the powers granted to this Ministry by Article 124 of the recast text of the General Budget Law, I come to have:

First.-The Accounting Instruction attached to this Order is approved, the rules of which will apply to the following entities:

(a) The autonomous bodies referred to in Article 4 of the recast text of the General Budget Law adopted by Royal Legislative Decree 1091/1988 of 23 September.

(b) The entities referred to in Article 6.5 of that recast text, in accordance with the provisions of their specific rules.

When specific regulations do not expressly establish the subjection to the General Accounting Plan in force for Spanish companies, this Order shall apply.

Second.-The accounts that are approved from the entry into force of this Order shall be governed by the provisions of the Accounting Instruction for the Institutional Administration of the State that accompanies it.

Single additional disposition. Refunds of undue payments.

1. The State's autonomous bodies shall apply the amounts which are the subject of drawback as a result of budgetary payments unduly made in accordance with the rules contained in this additional provision.

2. The current budget refunds shall be charged to the budget of expenditure under which the respective obligations have been recognised, with a view to undermining the amount of the expenditure and the corresponding payments.

When it is necessary to replenish credit or balances at the budgetary execution stages prior to the recognition of the obligation, the cancellation operations that correspond to the scope of the obligation shall be carried out. replacement.

For the purposes set out in the preceding paragraphs, account shall be taken of any current budget reintegrals in which the recognition of the obligation, its payment and the repayment are incurred in the same financial year. budget.

3. The reintegrating of closed budgets shall be considered as a resource more than the institution, being charged to the revenue budget of the year in which the corresponding recognition of the right is carried out.

For these purposes, they shall be considered as reintegrating of closed budgets those whose collection, or right of recovery, occurs, or is born, in a post-year period in which the obligation was recognized.

4. The information to be supplied relating to recognised obligations and payments made from the current budget, as set out in Title IV of this Instruction, shall be understood as referring to its net values, i.e. after deduction of amounts for the current budget reintegrals, as well as for any type of cancellation, which would have occurred from the beginning of the financial year until the end of the period for which the information relates.

5. The rules laid down in the preceding paragraphs shall also apply to other public entities which, in the field of accounting, must comply with the provisions of this Instruction, provided that the specific budgetary rules of the other types of treatment are not available for the recovery of undue payments.

First transient disposition. From the first annual accounts to be formed.

1. In the account of the economic-patrimonial result of the first accounts approved as of the entry into force of this Order, it shall be compulsory only to record amounts corresponding to the current financial year, not being necessary to be included in the previous financial year.

2. The first annual accounts to be approved as from the entry into force of this Order shall be accompanied by a Balance of Situation at the end of the preceding financial year, obtained in accordance with the rules applicable to the accounts of the said Order. exercise, as well as a table of equivalences, indicating the correspondence between the accounts of the previous financial year preceding the end of the financial year and those used in the annual accounts which are approved to collect these balances.

Second transient disposition. Information on administrative procurement.

The information on administrative procurement that is included within the Memory of the annual accounts regulated in Chapter 2. of Title IV of this Instruction shall relate only to transactions arising from the expenditure incurred in respect of the appropriations allocated in Chapter 6 of the Expenditure Budget (actual investments).

The General Intervention of the State Administration will determine the time to extend this information to other types of expenditure.

Transitional provision third. Information on transfers and grants awarded.

The information on grants and transfers granted within the Memory of the annual accounts governed by Chapter 2 of Title IV of this Instruction shall relate only to transactions arising from the implementation of expenditure incurred in respect of the appropriations allocated to Articles 47 " Current transfers. To private companies "and 77" Capital transfers. To private companies. "

The General Intervention of the State Administration will determine the time to extend this information to other types of transfers and grants.

Single repeal provision.

The Order of 30 October 1980 for which rules on information to be submitted by the autonomous bodies for the purpose of adequate knowledge of the economic and financial operations of the public sector are hereby repealed. the Order of 31 March 1986 approving the Instruction of Accounting of the State's autonomous agencies, and any other rules of equal or lower rank in which they contradict or oppose the provisions of this Order and in The Accounting Instruction that is approved by the same.

Madrid, 1 February 1996.

SOLBES MIRA

Excms. and Ilmos. Mr ...

ACCOUNTING INSTRUCTION FOR STATE INSTITUTIONAL ADMINISTRATION

INDEX

Preamble

Title I. General principles.

Chapter 1. The Accounting of the Institutional Administration of the State.

Chapter 2. of the accounting information and its recipients.

Title II. From the accounting information system.

Chapter 1 of the Accounting Information System.

Chapter 2. Functions and Accounting Competences.

Title III. From the data to be incorporated into the accounting information system.

Chapter 1. Justicizers of Operations.

Chapter 2. Incorporation of data to the system.

Title IV. From the information to be obtained from the accounting information system.

Chapter 1. General Standards.

Chapter 2. End-of-Exercise Information.

Chapter 3.

Attachment. Annual accounts models.

Preamble

I. APPLICATION SCOPE

The Law of Legal Regime of the Autonomous State Entities of 26 December 1958 defines in Article 2 the autonomous agencies of the State as " Entities of Public Law created by the Law, with legal personality and own assets, independent of those of the State, to whom it is expressly entrusted under a deconcentration scheme, the organisation and administration of a public service and the funds allocated to it, the performance of activities economic services for various purposes and the administration of certain goods of the State, are assets or in the public domain. "

All of them constitute what has been called the Institutional Administration of the State.

The Royal Legislative Decree 1091/1988 of 23 September, approving the recast text of the General Budget Law (TRLGP) classifies them into autonomous administrative bodies and autonomous bodies of commercial, industrial, financial or analogue character; for the purposes of establishing, for the latter, special rules on budgetary and control matters as exceptions to the common rules laid down by that rule for all of them in the fields budget, audit and control, financial and accounting.

The subjection to Laws 13/1995, of 18 May, of Contracts of Public Administrations, in the matter of procurement, and to Law 30/1984, of 2 August, of measures for the reform of the Civil Service, in the field of personnel, completes a common legal framework which defines them as entities governed by public law with their own legal personality linked to or dependent on the General Administration of the State and which, in general, acts under administrative law, the difference between public authorities with special legal status (Article 6.5 of the TRLGP), which have a specific regulation for each of them and in certain areas governed by private law.

However, within the heterogeneous set of public entities with special legal status (Article 6.5 of the TRLGP) there are some whose legal/economic environment is so similar to that of the self-governing bodies that their Specific regulations establishes the application to the Ente de la Instruction de Contabilidad de los organisms autonomous.

This situation makes it advisable to include within the scope of this norm, in addition to the autonomous agencies of the State, which make up the so-called Institutional Administration of the State, to those public entities. with special legal status which are not governed by the Spanish company's Accounting Plan provided that its specific rules do not establish the opposite.

II. BACKGROUND

In the very important evolution of the legal framework applicable to the autonomous agencies of the State, especially the Law 11/1977 of 4 January, General Budget, which repealed the Law of the Legal Regime of the Autonomous State Entities in matters related to the Public Finance, establishing in its place the budgetary, financial, fiscal and accounting framework currently in force for the autonomous agencies of the State.

Until that time, the accounting of the same was governed by the Law of Legal Regime of the Autonomous State Entities that established in Chapter VII the obligation to keep accounts in which its management and to be accountable to the Court of Auditors of the Kingdom, as well as that it would depend on the Ministry of Finance and be directed and inspected by the General Intervention of the State Administration (IGAE).

It was an accounting based on the Administration and Accounting Act of February 20, 1850, carried out by the simple departure method, although the use of the double item, focused on accountability, was contemplated. service of the control of legality, and that it exclusively collected the execution of the Budget.

In its accounting aspect, Law 11/1977 established the basic principles of the reform and, therefore, specified further development in order to determine the accounting system and the accounts to be held.

The General Plan of Public Accounting (PGCP), approved on a provisional basis by Order of 14 October 1981 and definitively by Resolution of the General Intervention of the State Administration of 11 November In 1983, it defined the general accounting framework which was adapted to the autonomous agencies of the State by drawing up sectoral and special plans approved by the General Intervention of the State administration in June 1986.

The development of the reform continues with Royal Decree 2145/1985, of 23 October, which transfers to the autonomous agencies of the State the competence to organize their accounting according to the general rules that The Ministry of Economic Affairs and Finance and the accounting instructions to this effect receive from the General Intervention of the State Administration, creating the Accounting Units under the dependence of the President or Director of the body. In this way, they are given autonomy in accounting matters comparable to that which they had in other areas of their activity.

In this first phase the reform was completed with the Instruction of Accounting of the autonomous agencies of the State approved by the Order of the Ministry of Economy and Finance of 31 March 1986. It developed the General Plan for Public Accounting, detailing the accounting of the operations of the agencies, regulated the content of the accounting documents, as well as the structure and content of the accounting and accounting records. of the accounts to be held.

This reform made possible the application, for the first time, of the method of the double departure, the extension of the object of the accounting to all the operations and results of the activity and not only to the derivatives of the execution of the Budget, and allowed to meet the information needs of the decision-making manager.

But the necessary modernization of accounting required, in addition to the appropriate legal-accounting framework, the modernization of accounting processes by employing new technological means for the process of data that already were used in the private enterprise field.

To this end, the General Intervention of the State Administration developed the computer application SICAI "System of Accounting Information for the Institutional Administration" that was offered free of charge to the agencies and to The majority of them, which were introduced during the years 1987 and 1988. They have subsequently been asked to do so and some public authorities have been put in place under Article 6.5 of the recast text of the General Budget Law, as well as the autonomous bodies of certain autonomous communities through the concerts of these with the General Intervention of the State Administration.

III. JUSTIFICATION OF THE RULE

As has been stated above, the General Public Accounting Plan established a general accounting framework that was adapted to the different bodies of the General Administration of the State (Gestor Centres, Delegations of Finance, Directorate-General for the Treasury and Financial Policy), to each autonomous body, to certain public entities referred to in Article 6.5 of the recast text of the General Budget Law, to the Social Security, to the Administration Local and certain Autonomous Communities.

The need to recast this extensive accounting regulation and to advance accounting standards required the development of a new General Public Accounting Plan.

This elaboration was preceded by the definition of the "conceptual framework" of public accounting, which has been embodied in the document "Public accounting principles" and in a set of documents prepared by the Commission Principles and Public Accounting Standards in which the general accounting criteria applicable to the most significant headings in the accounts are collected. This conceptual framework, although it does not imply a mandatory standard, has served as a reference point for the elaboration of the new General Plan of Public Accounting, which, approved by the Order of the Ministry of Economy and Finance of 6 May of 1994, entered into force on 1 January 1995.

The special characteristics of the new General Plan of Public Accounting with respect to the current one, as they are a more detailed regulation of the operations, with accounting principles and rules of valuation applicable to the main accounting headings, and a fairly exhaustive regulation of the information to be contained in the annual accounts, made it necessary to draw up a new Accounting Instruction for the Institutional Administration of the State, by which the implementation of the plan will be used and the content of the annual accounts for the entities to which the same is addressed.

IV. DIFFERENCES WITH THE PREVIOUS INSTRUCTION

Thus, faced with a very detailed regulation of operations in the previous Instruction, as a result of the shortcomings, in this aspect, of the previous Plan, this Instruction refers to the implementation of the General Plan of Public accounting, since it is considered to contain, in addition to the detailed treatment of the most common operations, accounting principles and valuation rules to be applied for the accounting of specific transactions expressly referred to therein.

Another difference that needs to be highlighted with respect to the previous Instruction is the non-demand in this one of the keeping of books of accounting with a certain format and content. This is a consequence of the concept of accounting as a system of recording, drawing up and reporting on the activity carried out by the institution during the accounting period, which shall contain the data and provide the accurate information for the correct compliance of the object and the purposes assigned in this standard to the Accounting Information System.

The elaboration of partial, special or sectoral plans is also not contemplated, given the consideration of the General Plan of Public Accounting as a framework plan directly applicable to all public entities. However, in exceptional circumstances, it is envisaged that adaptations may be made for those entities whose special characteristics so require.

In relation to the implementation of the General Plan of Public Accounting, the use of centralized accounting models is established, without prejudice to the possibility that the General Intervention of the State Administration may authorize the use of decentralised models where the organisational structures and management and information needs of the Entity so require.

With regard to the use of the headings provided for in the General Plan of Public Accounting, the necessary normalization that allows the integration of the accounts of the various agencies, the elaboration of statistics and the integration of the accounting information of these entities into the National Accounts make it necessary to establish the mandatory character of the first-order accounts (three digits), both for the case of the collections in the Plan itself General of Public Accounting, as for those others whose opening is authorized by the Intervention General of the State Administration. In the opposite direction, the development in second-order accounts that is foreseen in the General Plan of Public Accounting will have a mere orientation, so that the entities to which the new Accounting Instruction will be applied will be able to use such development or the other development that is best suited to their management and information needs without having to be given formal authorisation by the General Intervention of the State Administration.

It is also worth noting the possibility that opens with this Instruction for the application of the new technologies that allow the replacement of the documentary media by electronic, computer or telematic means, always that, as provided for in Article 45.5 of Law No 30/1992 of 26 November 1992, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure, the authenticity, integrity and conservation of the information that the new media contain; considering that both the referral of the accounts to be held and of the intermediate information, as the supporting documents and the accounting documents may be supported and retained by those means.

No models are developed for accounting documents, leaving the freedom for the incorporation of data into the system to be carried out from the supporting documents of the operations or through the use of capture of specific data. In any case, its structure and content shall be adapted to the information that the Accounting Information System must contain for the correct fulfilment of its purposes and the characteristics of the computer system when using media electronic, computer or telematics as support for them.

While the use of computer media as support of the Accounting Information System is necessary if the managers, control bodies and other users are to be provided with the required information within a period of time. reasonable time to be operational, the autonomy that the entities have to organize their accounting has not allowed to establish in this norm their obligation nor, therefore, the adoption of a homogeneous computer system to all of them; limiting itself to the requirements to be met by the IT support which, if applicable, one adopted.

The General Intervention of the State Administration, continuing its work to modernize the accounting processes of these entities, has addressed the design and implementation of a new system of accounting information for the Institutional Management (SICAI-2) in order to facilitate the implementation of the new General Plan of Public Accounting and to take a step further in the conception of the Accounting Information System for the Institutional Administration as a system which, in addition to satisfying the own purposes of accounting, is a The aid instrument for management, incorporating new modules and sub-systems to this effect and completing the existing ones.

In addition, the General Intervention of the State Administration has designed the CANOA Project (Normalized Analytical Accounting for Autonomous Bodies), which aims at the implementation of accounting systems analytical in the autonomous state agencies that they so request. In any case, Standardized Analytical Accounting for Autonomous Organizations, which is currently in the development phase, will be duly incardinated in the accounting information system for the State Institutional Administration.

V. STRUCTURE AND CONTENT

The rule is structured in four divided Titles, in turn, in chapters and these in rules.

Title I "General Principles" is divided into two chapters.

The first, dedicated to the accounting of the Institutional Administration of the State, defines the scope of application of the norm and the accounting entity, establishes the general principles of application of the General Plan of Accounting It publishes entities and the accounting year.

The second regulates the general principles that should govern the provision of information to the various recipients of the information. Also in this chapter, and in particular, certain aspects relating to the submission of information to the Court of Auditors are regulated: Identification of the accounts to be held (it is established that these are to be the annual accounts). which are covered by Title IV), the time limit for referral and surrender by computer.

Title II "Of The Accounting Information System" is divided into two chapters.

The first defines the System, sets the object and ends of the System, defines the centralized model, sets the guidelines to be followed by the entities to organize the accounting information system and the requirements it must gather the computer support they use.

The second, dedicated to accounting functions and competencies, contains two rules for regulating the competencies of the General Intervention of the State Administration and those of the accounting entity. As regards the first, it is important to approve the adjustments to the General Public Accounting Plan which, exceptionally, require the institutions and to approve the implementation of the decentralised accounting model when they so request. Within the competence of the institution, the organisation of the accounts, the establishment of the rules of internal operation, the organisation of the decentralised accounting structure where it has been authorised to apply the accounting model, is envisaged. decentralized and to organize the archiving and preservation of all the documentation and accounting information.

Title III "From Data to Incorporate" is divided into two chapters.

In the first, the justification of the transactions to be entered in the accounting information system, the means of justification, which may be supported on paper or by electronic, computer or electronic means, is regulated. telematic, the preservation of the same duly ordered and at the disposal of the control bodies, including those of the Community institutions where the operations have been financed by Community funds, the use of (a) the storage period, the storage period and the procedure for, where appropriate, proceed to its destruction.

In the second chapter, the incorporation of the data into the System is regulated. Employment, for the capture in the system of accounting operations, of the supporting documents, accounting documents supported on paper or through electronic, computer or telematic means, the registration in the System of the operations with the highest level of development, authorization and custody according to the type of support used, and the reason for the operation of the operation indicating the date, the seat number and the amount of the amount recorded by the operation in the System.

Title IV "Of the information to be obtained from the System" is divided into three chapters.

The first one, dedicated to the general rules, contains two rules; in the first one establishes that the types of information to be obtained from the System are the end-of-exercise information and the intermediate, and in the second rule the use of electronic, computer or telematic means to support such information.

The second is dedicated to the end-of-exercise information, and the accounts are regulated in detail. In addition, the content of the supplementary information is also set out in the annual accounts to be sent to the General Intervention of the State Administration, for the purpose of which the Centre may be properly carried out preparation of the accounts to be submitted to the Court of Auditors.

The third is dedicated to the intermediate information; the content of the monthly information is defined and regulated to be sent to the General Intervention of the State Administration, enabling it to extend the content, to establish the models of states to be used for their submission and to regulate the procedure for sending such information by electronic, computer or telematic means. The content of the progress of the liquidation of the current budget referred to in Article 54 (c) of the recast text of the General Budget Law is also set out in this chapter, enabling the same form of General intervention of the State Administration to determine the models of states to be used and the procedure of dispatch by electronic, computer or telematic means.

TITLE I

General principles

CHAPTER 1.

State Institutional Administration Accounting

Rule 1. Scope of application

1. The rules contained in this Instruction shall apply to all entities of the State Administration.

For the purposes of this Instruction the Institutional Administration of the State is constituted by the autonomous agencies of the State referred to in Article 4. of the recast text of the General Budget Law (Law 11/1977, of 4 January), approved by Royal Legislative Decree 1091/1988 of 23 September.

2. They shall also apply to public entities as provided for in Article 6.5 of the recast text of the General Budget Law in accordance with the provisions of their specific rules.

When specific regulations do not expressly establish the subjection to the General Accounting Plan in force for Spanish companies, this Instruction will apply.

Rule 2. Accounting Entities

1. Each autonomous body of the State or Entity governed by public law, which falls within the scope of this Instruction, constitutes an accounting entity for the purposes laid down therein.

2. Where the organisational structures and management and information needs of the Entity so require, accounting sub-entities whose accounting system is duly coordinated with the central system may be set up.

Rule 3. Implementation of the General Public Accounting Plan

The accounting of the entities to which this Instruction is applied according to rule 1 shall be carried out by the method of the double consignment, and must conform to the General Plan of Public Accounting approved by Order of the Ministry of Economy and Finance of 6 May 1994, hereinafter PGCP, in the following terms:

(a) The recording of the accounting operations shall be carried out by applying the accounting principles and valuation rules which are set out in the first and fifth parts thereof, as well as those laid down in those instructions for the General Intervention of the State Administration concerning the application of accounting principles and valuation rules to these accounting entities.

b) The accounting records shall be made using the development in first-order accounts (three digits) provided for in the table of accounts contained in its second part. The use of first-order accounts not collected in the PGCP will require express authorization from the General Intervention of the State Administration.

The development in second-order accounts provided for in the PGCP will be indicative, so it will be possible to use those accounts or other accounts that are more appropriate to the management and information needs of the entity subject to the accounting, without, in any case, an express authorization of the General Intervention of the State Administration.

Regardless of what is established in the preceding paragraphs, when the special characteristics of a given entity so require, the General Intervention of the State Administration will prepare the appropriate adaptation of the PGCP, the development of specific accounts, both first and second, which are included in that adaptation, being compulsory.

c) The centralised accounting model, as defined in Rule 12, shall be applied and the accounts provided for in the second part of the PGCP should be used for such models or those other models which, in accordance with the provisions laid down in the previous paragraph, they have been authorized by the General Intervention of the State Administration.

However, accounting entities with a decentralised structure, as referred to in Article 2 (2), may apply to the General Intervention of the State Administration for the implementation of an accounting model. A decentralised system which will involve the use of the italic-letter accounts included in the second part of the PGCP for such models or, where appropriate, those that are specifically approved for each of them.

(d) Accounting entities of a commercial, industrial, financial or similar nature shall use to record their typical operations the accounts provided for this purpose in the PGCP or those other than, in accordance with the provisions of (b) above, they have been authorized by the General Intervention of the State Administration.

They will also form the annual accounts using, in the cases in which it is contemplated, the specific models of states for entities that carry out commercial or industrial operations.

e) the authorisations referred to in points (b) and (c) above, in relation to the use of adaptations of the PGCP, or of first order accounts not collected in the latter, and with the application of accounting models decentralised, shall be carried out by the General Intervention of the State Administration at the request of the President or Director of the institution, having effects on the formation of the annual accounts from the financial year established in the institution itself authorisation.

(f) The annual accounts shall be formed and approved in accordance with Title VI of the recast text of the General Budget Law and Title IV of this Instruction.

Rule 4. Accounting year

The accounting year will match the calendar year.

CHAPTER 2.

Accounting information and its recipients

Rule 5. Recipients of the accounting information

Accounting information to be drawn up by the autonomous agencies of the State and other public entities to which this Instruction applies shall be addressed to the following recipients:

(a) The internal managers of the public entity itself, subject to accounting, both at the political level and in the purely administrative level.

b) The Court of Auditors and the General Courts.

(c) The General Intervention of the State Administration and other organs of the Administration carrying out supervisory or supervisory functions in relation to the accounting officer.

(d) Bodies of the European Union, both administrative and control.

e) Investors and other creditors of the public entity. (f) Financial and economic analysts.

g) Other public and private entities, associations and citizens in general.

Rule 6. Guarantors of accounting information

The President or Director of the relevant autonomous body or public body shall organise the accounts by establishing the necessary mechanisms to ensure the accuracy and completeness of the accounting information.

Rule 7. From accountability

1. In accordance with Articles 122 and 123 of the recast text of the General Budget Law, accounting entities within the scope of this Instruction are required to be accountable for their operations, whatever the nature of the proceedings, the Court of Auditors through the General Intervention of the State Administration.

Such accounting entities shall surrender to the Court of Auditors, once approved, the annual accounts set out in Chapter 2 of Title IV of this Instruction.

2. The accounts which are submitted to the Court of Auditors shall be sent in duplicate, accompanied by the corresponding trade in remission, to the General Intervention of the State Administration before 1 April of the year following which they are

This Steering Center will be left with one of the copies for statistical purposes and will send the other to the Court of Auditors within the legally established deadlines.

3. In accordance with Article 129 of the recast text of the General Budget Law, according to the new wording of Article 17 of Law 21/1993 of 29 December 1993 on the General Budget of the State for 1994, the accounts the Court of Auditors may be held by electronic, computer or telematic means once the procedures for its referral are regulated through those means.

Rule 8. Conservation of accounting information

1. The entity shall keep records of the Accounting Information System for a period of six years from the date of referral to the Court of Auditors of the annual accounts where the information contained in those accounts has been recorded. records, except that by a sufficient standard, other time limits are established or the limitation period for the possible accounting liability has been interrupted in accordance with the provisions of the third provision of the Law 7/1988 of 5 April 1988, of the Court of Auditors.

2. Once the required report of the Court of Auditors has been issued and the time limit set out in the preceding paragraph has elapsed, the records of the accounting information system relating to the annual accounts may be destroyed. in question, after communication to the control bodies referred to in point 1 of Rule 19.

3. After the expiry of the six-year period or, where appropriate, the time limit for the limitation of accounting liability and once the required report of the Court of Auditors has been issued, the General Intervention of the State Administration shall forward the file to the file. History of Documents the states and documents in their power of the annual accounts in question, without prejudice to the fact that, when the same ones are supported through electronic, computer or telematic means, a copy can be preserved by indefinite time.

TITLE II

From the Accounting Information System

CHAPTER 1.

The Accounting Information System

Rule 9. Definition

1. The accounting of each of the accounting entities to which this Instruction applies is configured as a system of recording, processing and reporting of the activity carried out by that entity during the accounting period.

2. These entities are obliged to record in their accounting information system all operations of a budgetary, economic, financial and patrimonial nature that occur in the development of their activity.

Rule 10. Object

The accounting information system is intended to show, through documents, accounts and statements, the faithful image of the assets, the financial situation, the execution of the budget and the results of the institution accounting.

For this purpose it shall be organized in such a way as to permit each accounting entity:

a) Register the operations corresponding to the implementation of its budget, highlighting the budgetary outcome, as well as the implementation of the Expenditure Budget, the Revenue Budget and, for those entities of commercial, industrial, financial or analogous nature, the Commercial Operations Result.

b) Register operations of a non-budgetary nature that you perform.

c) Register the administrative operations of the resources of other public entities managed by it.

d) Register and highlight the movements and situation of your Treasury.

e) Determine the results obtained from the patrimonial economic point of view.

(f) to enable the inventory and control of the tangible, intangible and financial immobilized, the control of the indebtedness and the individualized monitoring of the debtor or creditor situation of the third parties with whom it relates.

g) Establish its Balance, highlighting the composition and status of its Heritage, as well as its variations.

(h) The monitoring and control of payments to be justified, of fixed cash advances, of expenditure projects and of expenditure with financing affected.

Rule 11. Purpose

In any case, the accounting information system adopted by the accounting entity shall enable the following purposes to be met:

(a) Provide financial and economic information that is necessary for decision-making in both the political and management order.

b) Provide information for the determination of the cost and performance of public services.

(c) Provide the data necessary for the formation and surrender of the accounts, statements and other documents to be drawn up or referred to the Court of Auditors.

d) to enable the exercise of legal and financial controls.

e) Provide that information which, properly supplemented by the managing body, makes it possible to exercise the controls of economy, efficiency and effectiveness.

f) Facilitate data and other records that are accurate for the production of the public sector's economic accounts and the Spanish National Accounts.

g) Provide information to enable analysis of the economic effects of the activity carried out by the accounting entity.

h) Provide useful information for other recipients who are affected or are interested in the economic and financial activity of the accounting entity.

Rule 12. The centralized model

The centralised accounting model, applicable as a general rule as set out in paragraph (c) of Rule 3, is defined in accordance with the following principles:

a) Centralization in the Accounting Unit of the accounting entity of the record of all transactions, regardless of the physical place where the information is generated or captured.

(b) The annual accounts shall be unitary and shall show the financial and financial situation of the accounting entity as a whole.

Rule 13. Organization of the System

Each autonomous State body, by virtue of the powers conferred on it by Royal Decree 2145/1985, and each Entity governed by public law, for which it confers its specific rules, will organize its system of accounting information at the service of the correct fulfilment of the object and the purposes laid down for it in Rules 10 and 11, in accordance with the other rules contained in this Instruction and, in particular, with those governing the Title IV the obtaining of the information for the purpose of the exercise and the intermediate.

Rule 14. IT Support

The computer support of the accounting information system which, if applicable, takes each Entity shall ensure the consistency, accuracy and automatism of the entries which, for each of the accounting operations, are due produce in the different records to which the operation affects.

In addition, there shall be due agreement between the different levels of aggregated information that are established in the system and the detail information that, for each type of operation, is incorporated into the system.

CHAPTER 2.

Accounting functions and competencies

Rule 15. Powers of the General Intervention

from the State Administration

In the field of accounting of accounting entities to which this Instruction applies, it is for the General Intervention of the State Administration to exercise the following functions:

1. As a Public Accounting Management Center:

(a) Approve the adaptations of the PGCP to those entities whose special characteristics require it, as well as to authorize the use of first-order (three-digit) accounts not provided for in the PGCP.

(b) Approve the application of the decentralised accounting model which, where appropriate, applies to accounting entities with a decentralised structure as provided for in Article 3 (c).

(c) To prepare and submit to the approval of the Minister of Economy and Finance, the general accounting rules to which the organization of his accounting will have to be adjusted.

d) Promote the exercise of regulatory authority in order to determine the structure, justification and procedure of accountability.

e) The interpretation of the rules contained in this Instruction and in the other provisions for which, in the field of accounting, they are governed.

f) Inspect your accounting and perform checks by accounting audit procedures.

2. As the Public Accounting Manager Center:

(a) Examine the accounts to be submitted to the Court of Auditors, making, where appropriate, any comments deemed necessary.

(b) To seek the presentation of the accounts, states and other documents subject to their critical examination.

c) Centralize the information deducted from your accounting.

d) Develop the annual aggregated States of the accounts of the autonomous administrative and commercial, industrial, financial or analogous bodies.

e) Watch and boost the activity of your accounting offices.

Rule 16. Powers of the accounting institution

Corresponds to the President or Director of each accounting entity:

(a) Organise their accounts in accordance with this Instruction, with the other general rules dictated by the Ministry of Economic Affairs and Finance and the accounting instructions which it receives from the Intervention General of the State Administration.

b) Establish the rules of internal functioning that regulate the administrative procedures through which the accounting management is developed.

The methods and procedures to be established shall ensure the recording in the accounting information system of all accounting facts, in the appropriate chronological order, and as soon as possible since they occur.

(c) Organise the decentralised accounting structure, in the event that the implementation of a decentralised accounting model has been authorised, by establishing the powers of the accounting offices to be created,

their territorial distribution and the mechanisms that guarantee the necessary coordination between them.

d) Organise an appropriate system of archiving and preservation of all documentation and accounting information, so that, in addition to ensuring its physical integrity, it makes it possible to make available to the Court of Auditors and to others control bodies the supporting documents, documents, accounts or records of the accounting information system requested by them within the required time limits.

TITLE III

From data to be incorporated into the accounting information system

CHAPTER 1.

Justifying the operations

Rule 17. Justification

Any act or operation of an administrative, civil or commercial nature, with financial, financial or economic impact, and, in general, any event which must result in annotations in the system of accounting information, shall be duly accredited with the appropriate supporting evidence to show that it has been carried out.

Rule 18. Means of justification

The justification for the various facts which may be incorporated into the accounting information system may be supported by paper documents or electronic, computer or telematic media, and must be adjusted in all (a) the requirements and guarantees to be laid down for each of the different types of operations, in accordance with the rules governing the administrative procedures through which such acts are carried out.

Rule 19. Archiving and preservation of supporting documents

1. The supporting documents referred to in the above rules shall be kept duly ordered by the accounting institution and shall be made available to the Court of Auditors and the General Intervention of the State Administration to the enable and facilitate the control and verification of the accounts provided for in the recast text of the General Budget Law.

In the case of supporting evidence of operations financed by Community funds, such supporting documents shall also be available to the Community control institutions.

2. In the terms used for each operation, the supporting documents of the facts which have been incorporated into the accounting information system, irrespective of the type of support in which they were originally recorded, may be retained in computer support. In such cases, copies obtained from such media shall enjoy the validity and effectiveness of the original justification, provided that their authenticity, integrity and preservation are guaranteed.

3. Both supporting documents formalised in paper documents and those on electronic, computerised or telematic supports must be kept for a period of six years from the date of referral to the Court of Auditors. annual accounts where the respective transactions are made clear, unless otherwise specified in a sufficient range of time, or the time limit for the limitation of possible accounting liability has been interrupted, in accordance with the is set out in the third provision of Law 7/1988 of 5 April, of operation of the Court of Auditors.

Without prejudice to the above paragraph, the supporting documentation of the valuations assigned to assets and liabilities shall be retained for at least the period in which the assets and liabilities appear in the balance.

After the appropriate time limit as provided for in the preceding paragraphs, and provided that the mandatory report of the Court of Auditors on the respective annual accounts has been issued, the the destruction of such supporting documents, after communication to the control bodies referred to in paragraph 1 of this Regulation.

There shall be no destruction of the supporting documents in those cases where, by the nature of the documents in question, it is established that they are sent to the Historical Archive of Documents.

CHAPTER 2.

Incorporating data into the system

Rule 20. Accounting log support

Regardless of the justification that is required in each case, the recording of the transactions in the accounting information system may be performed, in accordance with the requirements to be established for each type of operation, for any of the following three procedures:

(a) By direct capture in the system of the data that consists of the supporting evidence of the operation.

(b) By means of the capture in the system of the data contained in the appropriate accounting or data capture document.

Accounting documents may be individual in such a way as to collect data relating to a single transaction, or, where appropriate, may be relationships grouping data corresponding to several operations of the same type.

c) Through the incorporation of such data into the system through the use of electronic, computerized or telematic media or procedures.

Rule 21. Registering on the System

Operations to be accounted for shall be incorporated into the accounting information system with the highest level of development so that its data is duly recorded in all records to which, depending on its nature, the operation will affect.

Rule 22. Authorisation and custody

1. In the case of transactions to be registered on the basis of accounting or data-capture documents, in order for the data to be incorporated into the System it will be necessary for these documents to come properly authorised by the person who has the authority to do so in accordance with the rules of procedure applicable in each case.

2. Where operations are incorporated into the System by the use of electronic, computerised or telematic supports, the procedures for authorisation and control by means of measures, handwritten signatures, stamps or other manual means may be replaced by authorisations and controls laid down in the computer applications themselves which ensure that the body responsible for the identification and exercise of the competition is identified.

3. Irrespective of the procedure in which the various transactions are recorded in the accounting information system, both the accounting or data-capture documents and, where appropriate, electronic, computer or telematic media shall be the subject of custody and preservation, together with the respective supporting documents, in accordance with the specifications and deadlines laid down in Rule 19.

Rule 23. Reason-taking

1. In any document which has produced an accounting record, the date, the seat number and the amount with which the document has been recorded shall be shown as a minimum of the date, the number of seats. individualised. Such diligence may be carried out by means of mechanical certification carried out by the computer equipment itself in which the accounting information system is supported.

2. In case the operations are recorded from the data contained in electronic, computer or telematic supports, the due diligence will be replaced by the appropriate validation processes in the System, by means of which those transactions are referred to in relation to the accounting records which they have produced.

TITLE IV

From the information to be obtained from the accounting information system

CHAPTER 1.

General rules

Rule 24. Types of information

By appropriate processing of data relating to transactions of a registered economic and financial nature, the accounting information system shall make it possible to obtain the following types of information: concerning such operations:

(a) End-of-year information, which shall be related to the situation arising from the completion of the accounting year, after all the operations arising during the accounting year have been recorded, as well as (a) those other than those originating in accordance with the accounting principles laid down in the first part of the PGCP.

b) Intermediate information, or information to be obtained at any time during the accounting year.

Rule 25. Support for information

Accounting information should facilitate its flexible treatment and should be translated into accounting statements that may be supported in paper listings, documents and reports, or by any type of electronic support, computer or telematics that adequately ensures the validity, authenticity and integrity of the information contained therein.

Without prejudice to the support in which the accounting statements are recorded, their content and procurement shall be in accordance with the rules contained in this Title.

CHAPTER 2.

End-of-Exercise Information

Rule 26. Delimitation

1. The end-of-year information shall be made manifest essentially through the annual accounts which are governed by rules 27, 28 and 29 of this Instruction.

2. In addition to the annual accounts, and for the purposes of the General Intervention of the State Administration, the preparation of the accounts for referral to the Court of Auditors may be carried out properly, the information shall be drawn up which is regulated in Rule 30.

All information at the end of the financial year must also be obtained which, for the proper exercise of its functions, is demanded by the various management bodies of the Entity, as well as any other that has been imposed by the legally established rules.

3. Where, at the time of sending to the General Administration of the State Administration, information on the progress of the discharge of the current financial year as referred to in Rule 33, the accounts have not yet been sent Annual accounts for the preceding financial year shall be accompanied by a State of Liquidation of the Budget for the preceding financial year, in accordance with the content of the annual accounts.

4. To the knowledge of the various recipients indicated in Rule 5 of this Instruction, the General Intervention of the State Administration shall select those states from those included in the annual accounts regulated in this Chapter. are more significant for the purpose of showing the budgetary and economic-wealth activity of each institution.

In the form and with the level of aggregation that is also determined by the said Steering Center, the said states shall be published by the accounting officer referred to in Rule 6 within one month. from the date on which, in accordance with the provisions of Rule 29, the annual accounts are approved.

Rule 27. Content of the annual accounts

1. The annual accounts to be formed by the entities to which this Instruction applies shall comprise:

A) Balance.

B) Account of the economic-wealth result.

C) Budget settlement status, which will contain the following statuses:

C. 1) Liquidation of the Expense Budget.

C. 2) Liquidation of the Revenue Budget.

C. 3) Results of business operations.

C. 4) Budget result.

D) Memory, which will contain the following types of information:

D. 1) Organization.

D. 2) Operating status.

D. 3) Financial information.

D. 3.1) Remainer of Treasury.

D. 3.2) State of Treasury.

D. 4) Information on the execution of public expenditure:

D. 4.1) Credit changes.

D. 4.2) Remainer of credit.

D. 4.3) Functional classification of expenditure.

D. 4.4) Implementation of investment projects.

D. 4.5) Administrative recruitment.

D. 4.6) Transfers and grants awarded.

D. 4.7) Creditors for outstanding transactions to be applied to the Budget.

D. 4.8) Creditors on the basis of budgetary expenditure.

D. 4.9) Treasury advances.

D. 4.10) Obligations of closed budgets.

D. 4.11) Spending commitments from post-exercise budgets.

D. 4.12) Advance processing of budgetary expenditure.

D. 5) Information on the execution of public revenue:

D. 5.1) Management process.

D. 5.2) Revenue Returns.

D. 5.3) Rights to be charged from closed budgets.

D. 6) Expenditure with financing affected.

D. 7) Avales granted.

D. 8) Stocks.

D. 9) State of non-budgetary operations.

2. Where, as a result of the absence of operations, there are states or paragraphs of the accounts detailed in paragraph 1 above which lack content, they shall also be incorporated in the annual accounts, including the accounts in the accounts. that circumstance.

3. For entities whose economic activity covers aspects not covered by the annual accounts provided for in paragraph 1 above, the General Intervention of the State Administration may extend the content of the Report by incorporating the additional information that is necessary for the proper understanding of the activity developed, so that, in accordance with the provisions of the PGCP, the annual accounts express the true and fair view of the assets, the financial situation, implementation of the budget and the results of the institution.

Rule 28. Models and rules for drawing up annual accounts

1. The annual accounts shall be in accordance with the models set out in the Annex to this Accounting Instruction, the drawing rules laid down in the fourth part of the PGCP and the instructions given by the Member State to be followed. General intervention of the State Administration.

2. In the case of entities carrying out commercial, industrial, financial or analogue operations, the following particularities shall be observed:

a) They will use the specific model of Account of the Economic-Heritage Result that is included in the Annex of this Instruction for entities that perform these types of operations.

(b) Model C. 3) "Commercial Operations Result ", of the State of Liquidation of the Budget, shall be completed by those who have carried out commercial or industrial operations under Article 57" "trade operations", of their respective Revenue Budget.

Rule 29. Approval of the annual accounts

1. The annual accounts shall be approved before 1 April of the year following the date of the date on which the President or Director of the accounting institution has the status of the date on which such approval occurs.

The approval of the annual accounts shall be formalised in accordance with the requirements set out in the following paragraphs of this Rule.

2. The annual accounts shall constitute an indivisible unit, and must contain faithfully all the operations recorded in the accounting information system, which shall be credited by the following: diligence of the Chief Accounting Officer, who shall also be a part of the Accounting Manager:

" Dipare: To record that all transactions recorded in the accounting information system (denomination of the entity) until the end of the financial year have been faithfully reflected in the annual accounts for that financial year.

In, a from

The Chief Accounting Officer. "

In addition, the Chief Accounting Officer shall sign or sign each and every page of the various reports and statements that are part of the annual accounts, and these pages must be numbered correlatively.

3. The approval of the annual accounts shall be accredited by the following diligence which shall be accompanied by the set of information contained therein:

" Don/Dona (first and last name of the President or Director), (the name of the President or Director), I approve the annual accounts corresponding to the financial year, in accordance with what is established in the Accounting Instruction of the Administration State Institutional, approved by the Order of the Ministry of Economy and Finance, which contain numbered pages.

In, a from

Signature. "

Rule 30. Supplementary information to be submitted

to the General Intervention of the State Administration

1. Accompanying the annual accounts to be submitted to the Court of Auditors, the accounting institutions shall send the following information to the General Administration of the State Administration as follows:

(a) Relation of changes in appropriations in the statement of expenditure and estimates of the statement of revenue initially approved detailing, for each budgetary implementation according to the level of breakdown in which they appear in the annual accounts, the date of approval of each amendment, its file number, the type of amendment and the corresponding amount on the increase or the lower amount.

This information shall be accompanied by a copy of the agreements or resolutions by which the approval of the respective amendments has been made.

(b) Relation of corrections and cancellations of rights and obligations of closed budgets, and of debtors and creditors for commercial transactions in previous financial years, with indication of the financial year to which the said financial year modification, as well as the amount, increasing or decreasing, and cause thereof.

(c) The tonnage of cash stocks referred to in the end of the financial year.

(d) Notes or certifications of the balances at the end of the financial year of the accounts held by the accounting institutions at the Banco de España or other credit institutions.

In case of discrepancy between accounting and bank balances, a conciliatory state authorized by the Chief Accounting Officer shall be provided. e) Information of the Treasury where all the charges and payments made are related, distinguishing the same according to budgetary, non-budgetary or commercial operations.

(f) A balance sheet of sums and balances where they are presented, ordered by debtor and creditor items, the sums of each of their charges and credits, as well as the resulting debtor or creditor balance.

g) Detail information on transfers and grants, both granted and received, non-financial fixed assets and financial investments, with the content to be determined by the General Intervention of the State Administration.

2. The General Intervention of the State Administration may extend and/or amend the content of the supplementary information referred to in the first paragraph of this Rule.

CHAPTER 3.

Intermediate information

Rule 31. Delimitation

The intermediate information or information to be obtained during the financial year by the accounting entity shall be:

a) The monthly information to be sent to the General Intervention of the State Administration that is regulated in the following rule.

(b) The information referred to in Rule 33 concerning the Advance of the Liquidation of the Current Financial Year, in accordance with the provisions of Rule 54 (c) of the recast text of the General Law Budget.

c) The required by its management bodies for the proper exercise of its functions.

(d) The required by the Congress of Deputies, by the Senate, or by the organs of the General Administration of the State to which it is linked or organically dependent.

e) Any other intermediate information that is imposed by the current regulations.

Rule 32. Monthly information to be sent to the General Intervention of the State Administration

1. On a monthly basis, the autonomous bodies shall refer to the General Intervention of the State Administration, before the 20th of the month following which the information relates, the following statements, expressed in Millions of pesetas:

(a) State of the Treasury's situation: Treasury stocks shall be detailed as at 1 January of the year, the charges from that date until the end of the reference month broken down according to their origin: (a) current, closed budgets, non-budgetary operations and commercial transactions; payments made in the same period, with the same breakdown as the one required for charges, and cash stocks at the end of the month of reference.

b) Statement of the Income Budget: The implementation of the Revenue Budget will be detailed by chapters, from the beginning of the financial year and until the end of the reference month, with the following structure: Initial, modifications, final forecasts, net recognised rights and net charges.

(c) Demonstrative state of transfers received: Items shall be specified in the chapters corresponding to the current and capital transfers received, from the beginning of the financial year and until the end of the reference month, with the following structure: initial revisions, modifications, final forecasts, net recognised rights and net charges.

d) Demonstrative State of the Expenditure Budget: The implementation of the Expenditure Budget, from the beginning of the financial year to the end of the reference month, will be detailed by programs and chapters, with the following structure: Initial, modifications, total appropriations, provisions (only for Chapter 6 "Real investments"), net recognised obligations and net payments.

(e) Demonstrative state of transfers granted: The chapters corresponding to the current transfers and capital transfers, from the beginning of the financial year to the end of the month, shall be detailed by programmes and by articles The following structure: initial appropriations, modifications, total appropriations, net recognised obligations and net payments.

2. Depending on the needs that may be required at any time, the General Intervention of the State Administration may extend the content of the information required in the previous paragraph.

3. The General Intervention of the State Administration shall establish the models to be used for the states referred to in the first paragraph of this Rule, as well as the procedures for which, where appropriate, the accounting entities may send them by electronic, computerised or telematic means.

Rule 33. Information on the settlement progress of the current exercise budget

1. The autonomous bodies shall forward annually to the General Intervention of the State Administration before 31 May of each year, information relating to the Advance of the Settlement of the Budget for the current financial year, where the estimate of the operations to be carried out during the financial year.

In order to comply with this obligation, the autonomous agencies must present the following quantified states in millions of pesetas:

(a) State of initial claims, modifications of estimated credits, estimated final credits and estimated recognised obligations, as well as the estimated volume of purchases in the event that the autonomous body is a commercial, industrial, financial or analogue character.

(b) State of revenue forecasts, their estimated modifications, estimated final estimates and estimated recognised rights, as well as the estimated sales volume in the event that the autonomous body is of a nature commercial, industrial, financial or analogue.

(c) a demonstrative state of the recognised obligations estimated by each of the items that make up the current and capital transfers granted.

(d) a demonstrative state of the estimated rights estimated for each of the articles that make up the chapters of current and capital transfers received.

The states set out in paragraphs (a) and (c) shall be disaggregated by programmes including, in addition, the total amount.

2. The General Intervention of the State Administration shall establish the models to be used for the regulated states in the preceding paragraph, as well as the procedures for which, where appropriate, the accounting entities may transmit them by means of electronic, computer or telematics.

(ANNEX OMITTED)