Article 18 of Law 21/1993, of 29 December, of the General Budget of the State for 1994 ("Official State Gazette" of 30), repealed the Law of 31 December 1941, which until then has been the regulator of payments in the abroad, enabling, at the same time, the promulgation of an Order establishing the procedures for the performance of such payments.

The Order of 6 February 1995 on the management of payment and material payment in foreign currency (the 'Official State Gazette' of 13) is to develop such a rating, based on a new concept of foreign exchange payments. It is a prerequisite for the achievement of the greatest possible degree of adequacy of the procedures for the implementation of such payments to the ordinary system for the implementation of public expenditure, one of whose advantages will be an undoubted simplification of the procedures, the greater the more the integration of these into the SICOP increases.

However, the lack of adequacy of the IT tool to the definitive procedure laid down in this Resolution makes it necessary to establish a transitional period in point 6 in order to make operational the new scheme.

In its virtue, the General Intervention of the State Administration and the Directorate-General of the Treasury and Financial Policy have had the right to have:

1. Scope of application.-The payments in foreign currency to be made by the State Administration of obligations contracted in national currency or in foreign currency shall be made in accordance with the provisions of the Order of 6 February 1995 on the order of payment and material payment in foreign currency and this Resolution.

2. Payment in foreign currency of obligations incurred in national currency.

2.1 Payments on firm.

2.1.1 On a general basis, the proposing services of the Ministerial Departments shall issue and process, in each case, the documents: ADOK, phase 440 or 450 key as appropriate, or OK, key 610, with the following singular specifications:

Payment Type Key: 30 " Currency Payments. Obligations incurred in national currency ".

Interested: Banco de España.

2.1.2 At the same time, the following information shall be sent to the Directorate-General of the Treasury and Financial Policy using the accounting information system:

Identifying data from the ADOK or OK document to which they refer.

Identification data of the recipients of the funds: Denomination and domicile.

Payment Object.

In addition, the following payment data for each currency must be broken down for each recipient:

Currency.

Amount of operation on pesetas.

Payment mode (check, transfer).

Target Financial Entity.

Current account number.

2.2 Payments "to justify".

If the situation of funds is made through the "payments to justify" procedure, as provided for in Article 79 of the recast text of the General Budget Law, the following cases will be distinguished:

a) That the enabled fund receives foreign exchange funds.

b) That the enabled fund receives the funds in national currency and subsequently makes the foreign exchange.

In the first case, the same procedure as indicated in paragraphs 2.1.1 and 2.1.2 above will be followed, with the only peculiarity that the type of payment to be included in the corresponding document will be: 31 " Payments in foreign currency. Obligations incurred in national currency. Payments to justify ".

In the second scenario, the payment rate will be: 36 "Payments to justify abroad" and the planned processing with a general character for the payments to be justified in national currency, with the sole exception of its deadlines. special justification.

As expressly stated in this Resolution, the planned processing will be applied as a general rule for making payments "to justify".

2.3 Fixed cash advances.

2.3.1 If the payment corresponds to the replacement or cancellation of a fixed cash advance, the following cases will be distinguished:

(a) That the paying box receives the funds in foreign currency.

b) That the payment box receives the funds in national currency and subsequently makes the currency exchange.

In the first case, the same procedure as indicated in paragraphs 2.1.1 and 2.1.2 above will be followed, with the only peculiarity that the type of payment to be included in the corresponding document will be: 32 " Payments in foreign currency. Obligations incurred in national currency. Fixed cash advances ".

In the second scenario, the payment rate will be: 21 "Payments to justify fixed cash advances" and the planned processing with a general character for repositions or cancellations of fixed cash advances should be followed.

2.3.2 If the proposal corresponds to an application for the establishment of a fixed cash advance, the extension of an existing one or, in general, any non-budgetary advance, the procedures currently in force will be followed, without further saving, where appropriate, that the data necessary for the placement of the currencies indicated in the number 2.1.2.

2.4 Actuations in the Directorate General of the Treasury and Financial Policy.

Received the payment proposals in the Directorate General of the Treasury and Financial Policy, this will follow the ordinary procedure of Ordination of the payment against the current account of the Treasury in the Banco de España, with the peculiarity that if the payment rate is 30, 31 or 32 or in the assumptions described in paragraph 2.3.2 of this Resolution, the data referred to in paragraph 2.1.2 of this Resolution shall be communicated to the latter.

3. Payment in foreign currency of foreign exchange obligations.

3.1 Payments on firm.

3.1.1 On a general basis, the proposing services of the Ministerial Departments shall issue and process, in each case, the documents: ADOK, phase 440 or 450 key as appropriate, or OK, phase 610 key, with the following specifications:

The quantification in national currency of the obligation will be carried out by applying to the amount in foreign currency the last exchange rate of the Banco de España published in the "Official State Gazette" on the day the proposal is formulated the body competent to recognise the obligation. In this exchange rate, the third decimal place shall be removed and the second decimal place shall be rounded up, unless the third decimal place is "0" (for example, 123,199 shall be converted to 123,20; 84,102 to 84,11 and 28,900 to 28.90). However, if a change in the central rate of the peseta in the exchange rate mechanism of the European Monetary System occurs prior to the accounting of the payment proposal, the expenditure management centre shall carry out a new assessment of the obligation under the new parity.

Payment Type Key: 33 " Currency Payments. Liabilities incurred in foreign currency '.

Interested: Banco de España.

3.1.2 At the same time, you should refer to the Directorate-General of the Treasury and Financial Policy, using the information system of the accounting information system, the following information:

Identifying data from the ADOK or OK document to which they refer.

Identification data of the recipients of the funds: name and address.

Payment Object.

In addition, the following payment data for each currency must be broken down for each recipient:

Currency.

Amount of operation on pesetas.

Amount of the foreign currency transaction.

Change type and reference date.

Modes of payment (check, transfer).

Target Financial Entity.

Current account number.

3.2 Payments to justify.

If the situation of funds is effected, by means of the "payments to justify" procedure provided for in Article 79 of the recast text of the General Budget Law, the following cases will be distinguished:

a) That the enabled fund receives foreign exchange funds.

b) That the enabled fund receives the funds in national currency and subsequently makes the foreign exchange.

In the first case, the same procedure as indicated in 3.1.1 and 3.1.2 above will be followed, with the only peculiarity that the type of payment to be included in the corresponding document will be: 34 " Payments in foreign currency. Liabilities incurred in foreign currency. Payments to justify ".

In the second scenario, the payment rate will be: 36 "Payments to be justified abroad", and the planned processing with a general nature for the payment in national currency, with the only exception of its special deadlines justification.

As expressly stated in this Resolution, the planned processing will be applied as a general rule for making payments "to justify".

3.3 Fixed-box advances.

3.3.1 If the payment corresponds to the replacement or cancellation of a fixed cash advance, the following cases will be distinguished:

(a) That the paying box receives the funds in foreign currency.

b) That the payment box receives the funds in national currency and subsequently makes the currency exchange.

In the first case, the same procedure as indicated in points 3.1.1 and 3.1.2 above will follow, with the only peculiarity that the type of payment to be included in the corresponding document will be: 35 " Payments in foreign currency. Liabilities incurred in foreign currency. Fixed cash advances ".

In the second scenario, the payment rate will be: 21 "Payments to justify fixed cash advances" and the planned processing with a general character for repositions or cancellations of fixed cash advances should be followed.

3.3.2 If the proposal corresponds to an application for the establishment of a fixed cash advance, the extension of an existing one or, in general, any non-budgetary advance, the procedures currently in force will be followed, without further saving, where appropriate, that the data necessary for the placement of the currencies indicated in the number 3.1.2.

3.4 Acts in the Directorate General of the Treasury and Financial Policy.

Received the proposals for payment in the Directorate General of the Treasury, this will follow the ordinary procedure of Ordination of the payment against the current account of the Treasury in the Banco de España, with the peculiarity that if the type of payment is 33, 34 or 35 shall be reported to this data referred to in paragraph 3.1.2 of this Resolution.

4. Accounting for differences in exchange.-In cases where the payment rate is 33, 34 or 35, the following procedure shall also be followed:

(a) The Directorate-General of the Treasury and Financial Policy shall charge for its gross amounts the negative differences in the concept of outstanding payments of application 3.11.420 "Negative exchange differences for ordinary transactions"; and the positive differences in the concept of outstanding charges of application 3.21.420 "positive exchange differences for ordinary transactions" without any compensation being made between the two amounts.

(b) Periodically, and in any case at the end of the financial year, the net balance of the differences produced during the period shall be calculated in the budget:

If the negative differences have been higher than the positive ones, to budget item 15.28.612D.343 "Negative exchange payments for foreign exchange payments" of the Expenditure Budget.

If the positive differences have been higher than the negative ones, the accounting concept 100.385 "Foreign Exchange Differences" of the Revenue Budget.

5. Reintegros for surplus payments "to justify" from abroad in favor of the Public Treasury.

5.1 Reintegration of "to justify" booklets from abroad will be carried out in pesetas or in foreign exchange by means of transfer, in accordance with article 6 of Royal Decree 591/1993, of 23 April, for which they are regulated certain aspects relating to the management of expenditure and payments abroad ("Official State Gazette" of 21 May).

However, when the cost of the transfer is greater than the amount to be reintegrated or when other circumstances are present that make it advisable, the reimbursement of booklets "to justify" may also be carried out. check.

5.2 Both in the case of point (a) and (b) of paragraphs 2.2 and 3.2 of this Resolution, the transfer or the cheque shall be delivered in favour of the accredited paying cashier of the ministerial department which made the proposal of payment, who will make, if necessary, the change to the national currency and will make his income in the Public Treasury account at the Banco de España.

6. Transitional period.

6.1 As long as the necessary adaptations have not been made to the SICOP to allow the supplementary data specified in numbers 2.1.2 and 3.1.2 of this Resolution to be transmitted to the Directorate-General of the Treasury and Financial policy through telematic means, payment proposals may contain only one currency and their supplementary information shall be sent by fax or by any other procedure, using the model set out in the Annex I.

6.2 In the case of payments to be justified (payment rates 31 and 34) and fixed cash advances (payment rates 32 and 35) and in order to enable the controls established at the SICOP to function, as long as the controls are not carried out The necessary adjustments will be made, as the appropriate payer and as an endorsement by the Banco de España.

7. Repeal clause-The Resolution of 25 November 1986, together with the General Intervention of the State Administration and the Directorate-General of the Treasury and Financial Policy, on the procedure for payments abroad, is hereby repealed.

Madrid, May 10, 1,995. -General Manager of the State Administration, Gregorio Manez Vindel. -Director General of the Treasury and Financial Policy, Manuel Conthe Gutiérrez.

ANNEX

Proposer organ proposal/NIF number

Budget Concept

Payee:

Name:

Home:

Location:

Credit entity in which the payee maintains the account:

Denomination:

Home:

Location:

Payee Account Number:

State to which you make the payment (figure)

Currency class (figure)

Currency Amount (figure) *

Change Type */Date Value *

Amount in pesetas

* These fields should be completed only in the payment proposals denominated in foreign currency.