Order ARM/1593/2009 of 5 June establishing the regulatory bases for the award of grants to public utility associations and foundations attached to the protectorate of the Ministry of the Environment Environment and Rural and Marine Environment, for the purpose of environmental social interest, provides for in Article 10 that, before 1 November of each year, the beneficiary entities shall establish the activities of the programmes which they have carried out. been the subject of a grant, through the presentation of a certificate issued by a company Auditor, registered in the Register of the Accounting Institute and Audit of Accounts of the Ministry of Economy and Finance, in which it is expressly stated that the cost of these activities, relative to the expenses incurred during the financial year the purpose of the call, exceeds the amount of the aid received, and that the accounting of the beneficiary is in line with the provisions of the existing General Accounting Plan.

Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability consolidates the principle of efficiency in the allocation and use of public resources and committing to the administrations Public in an effort to manage the budgetary funds in the best way. It is therefore appropriate to adapt the procedures so that the correct implementation of the expenditure forecasts can be ensured.

Therefore, it is appropriate to amend Article 10 of Order ARM/1593/2009 of 5 June 2009 to adjust the time limit for the justification for the implementation of the activities to be awarded, in order to enable the prior to the procedure without compromising the completion of the formalities for payment of the aid within the same financial year.

In the process of this order, the autonomous communities and representative entities of the affected sectors have been consulted.

In its virtue, I have:

Single item. Amendment of Order ARM/1593/2009 of 5 June establishing the regulatory bases for the award of grants to public utility associations and foundations attached to the protectorate of the Ministry of the Environment Rural and Marine Environment, for the purpose of environmental social interest.

Article 10.1 of Order ARM/1593/2009 of 5 June 2009 is worded as follows:

" 1. The beneficiaries are obliged to accredit the activities of the programmes which have been the subject of the grant before 15 December of each year by the presentation of a certificate issued by an audit firm, registered in the Register of the Accounting Institute of the Ministry of Economy and Competitiveness, in which it is expressly stated that the cost of such activities, relating to the expenditure incurred during the financial year under which the call is issued, exceeds the amount of the aid received, and that the accounting of the beneficiary is complies with the provisions of the existing General Accounting Plan. "

Single transient arrangement. Retroactive effects.

This order shall apply to the calls approved before its entry into force in which there is no resolution of the concession and to the decisions of concession in respect of which it has not concluded, on that date, the time of justification of expenditure.

Single end disposition. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, October 17, 2012. -Minister of Agriculture, Food and Environment, Miguel Arias Cañete.