Resolution Of 14 July 2015, The General Comptroller Of The State Administration On The Development Of The Oversight Function In The Field Of Material Testing Investment.

Original Language Title: Resolución de 14 de julio de 2015, de la Intervención General de la Administración del Estado, sobre el desarrollo de la función interventora en el ámbito de la comprobación material de la inversión.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8268

Article 150 of Law 47/2003, of November 26, General Budget, as amended by the Eighth final provision. Nine of Law 36/2014 of 26 December on the General State Budget for 2015, including the intervention of material verification of the investment, as part of the auditing function attributes whose exercise the law to Intervention General of the State Administration.

The purpose of the intervention of material verification of the investment is to physically verify the effective realization of works, services and publicly funded acquisitions and its adaptation to the content of the corresponding contract or custom.

Article 222 of the revised text of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November, concerning the act of receiving the contracts, provides that the act is communicated to him the General Comptroller of the State Administration when such communication is mandatory, discretionary assistance for the same material in office checking investment.

In accordance with Article 28 of Royal Decree 2188/1995, of 28 December, the system of internal control by the General Comptroller of the State Administration, as amended by Royal Decree 109/2015 develops, of February 20, this communication shall be mandatory when the amount of the investment is equal to or greater than 50,000 euros, excluding value added tax or equivalent tax.

The intervention of material verification of the investment will be made in any case, concurring the representative of the General Intervention to the act of reception of the work, supply or service in question.

In this context, the experience gained by this General Intervention both in the process of designation of representative, and in the subsequent process of tracking designations made, together with the entry into force of the Resolution of July 7, 2015 of the General Comptroller of the State Administration establishing application procedures are approved by telematic road of representative for acts of physical verification of investment, communications and standard application forms, advise update instruction 4. ª on physical verification of investment, of Circular 3/1996 of 30 April.

In consideration of the above, this Comptrol, provides:

Section One: General Provisions

First. Object.

1. This Resolution is to regulate the proceedings relating to the intervention of material verification of the investment, in accordance with the provisions of Law 47/2003 of November 26, General Budget and Royal Decree 2188/1995, of December 28, by which the system of internal control by the General Comptroller of the State Administration develops.

2. The provisions contained in this resolution relate both to proceedings concerning the appointment of a proxy by the General Intervention as the work done by the delegates, regional and territorial interventions in acts of intervention of material verification of the investment and monitoring of the appointments made.

Second. Applicable regulations.

The intervention of material verification of the investment is governed by the following rules:

A) Law 47/2003, of November 26, General Budget.

B) Royal Decree 2188/1995, of 28 December, establishing the system of internal control by the General Comptroller of the State Administration develops.

C) The circulars, resolutions and instructions approved by the General Comptroller of the State Administration. In particular, the resolution of 7 July 2015, the General Comptroller of the State Administration establishing application procedures are approved by telematic road of representative for acts of physical verification of investment, communications and standard application models.

Third. Subjective scope of application.

This resolution shall apply to the actions of intervention of material investment checking and monitoring of nominations made to perform the delegates, regional and territorial interventions concerning management centers of the General State Administration, and its Autonomous Bodies and Public Research Organisations included in the scope of the auditing function.

Room. Target application area.


The provisions contained in this resolution shall apply to the actions of intervention of material investment checking and monitoring them incurred by representatives of the General Intervention both administrative contracts, whatever the legal system to which they are subject, as of works, manufacture of goods and provision of services performed by the administration, which are subject to designation in accordance with the provisions of Article 28 of Royal Decree 2188/1995, of December 28, establishing the system of internal control by the General Comptroller of the State Administration develops.

Quinto. competent bodies.

It is for the General Comptroller of the State Administration designation of representatives of the General Comptroller in charge of intervening material investment checking and, if necessary, the advisers of such representative, as necessary possession of expertise to carry out a physical check, to be appointed from among officials of state bodies of the specialty corresponding provision.

Sixth. Technical advice on the actions of physical verification of investment.

1. In cases where the appointment of a representative of the General Intervention is accompanied by the appointment of personal advisor, this shall be done by the Auditor General, among officials who have not been involved in the project management, procurement, conclusion or performance of the expenditure and, whenever possible, dependent on different ministry or agency management center, from that to which the verification relates or, at least, of directing center or agency which did not intervene in their management, implementation or management.

2. In accordance with the provisions set out in Article 28.3 of Royal Decree 2188/1995, of 28 December, the regime of internal control exercised by the General Comptroller of the State Administration develops, performing tasks counseling by staff to the previous point, it is considered an integral part of the functions of the job in which they are intended. For this purpose, the management and the superiors of them should work for adequate service.

In this regard, in accordance with the procedure provided for in Article 28 of Royal Decree 2188/1995, as amended by Royal Decree 109/2015 operated, of 20 February, the General Intervention request of the various ministries, through the corresponding Secretariat, the appointment of one or more delegates to requests for appointing seconded to the said Ministries, centers or public bodies and belonging to state bodies of the specialties deemed necessary will go on depending on the type of physical checks to be made and for each of the provinces where staff are available adviser different specialties.

3. Intervention develop a database of delegates, ordered by ministries, administrative centers and agencies for each province and specialty, to whom requests for appointment of staff be directed to provide advice on those investments for which the Auditor General has decided to appoint counsel.

Applications to various delegates will be made taking into account the nature of the investment, rather than a physical check and representativeness of the means of each ministry in the specialty and province assembly required regarding the Administration.

When a physical check to be carried out in any province that does not lend service members from the Corps appropriate specialty to the nature of the investment, may request the appointment of an official serving in another province.

Notwithstanding the foregoing, the Auditor General may designate as an adviser to an official from the General seconded to the intervention itself, delegate, regional or territorial, if it meets the technical knowledge of the required specialty, when it deems convenient, the nature or the nature of the investment to receive and wherever have to be made welcome.


4. The delegate that the appointment is requested shall inform the General Intervention by the procedure laid down in the resolution adopted for this purpose, data from the consultant appointed to assist the act of checking that in no case may fall on staff who is absent , low, or similar situation involving the inability to perform advisory work.

If circumstances prevent the said appointment or make the selected official perform its advice to the representative of the General Intervention, it shall so inform this center as soon as possible, by the procedure established for this purpose, in order to be able to make a new request for counsel.

5. Ministries must communicate changes that occur in the relations of delegates referred to the General Intervention as soon as possible in order that the advisors database is kept current.

Also, when variations occur in the organizational structure of the ministries, administrative centers and agencies, it shall review and, where appropriate update relations delegates.

Section Two: Application for appointment of representative General Intervention

Seventh. Request for appointment by the managers centers.

1. Management bodies should request the General Intervention designation representative for potestative to material verification of the investment assistance in all contracts or businesses included in the objective described field in the fourth paragraph of this resolution, when the amount thereof is equal to or greater than 50,000 euros, excluding tax Added value or equivalent tax, in advance of thirty working days before the planned date for completion of the delivery under the contract or custom, defined as the delivery date or full realization of the investment. If the request relates to facilities to be carried out abroad (European Union and / or elsewhere), that period shall be forty-five working days.

The period of thirty days will also apply in the application to be made by the management center, when in accordance with Article 168 of the current General Regulations of the Law of Contracts of Public Administrations, approved by Royal Decree 1098 / 2001 of October 12, appreciate exceptional public interest to proceed with the effective occupation of works or putting it into service for public use.

When in accordance with the documents governing the implementation of the investment, provide for the existence of "partial delivery" within thirty days counted by reference to the date of receipt scheduled for the first delivery or performance to run . In this case, a single comprehensive application of the total amount of investment will be processed, ie, resulting from all the planned partial deliveries.

The provisions of the preceding paragraph partial delivery is also applicable in cases where the contract or custom accumulate various services, such as joint procurement of drafting and implementation of the work involved; joint procurement for the project design and management and control of the work, or its equivalent.

2. The request for a representative of the General Comptroller shall conform to the procedure and standard model approved for this purpose by a resolution of the General Comptroller of the State Administration.

Eighth. physical checks at the request of the delegates Intervenors during the execution of investment and completion.

1. When circumstances so warrant will appreciate, the Auditor General, at the request of the Chief Auditor to the appropriate oversight or prior intervention of the files relating to investment, may agree to conduct physical checks during the execution of the work, the provision of delivery or performance of the delivery or service.

2. Applications for such purposes, address to the General Intervention delegates Intervenors mentioned in the previous point, must rule on the reasons for the appropriateness of designating representative, the scope of the checks to be performed as well as the need for advice and characteristics, following the procedure and model to be determined.


3. Also, pursuant to the provisions of paragraph Eleventh of this resolution, in cases in which, in the exercise of the power that the Royal Decree 2188/1995 recognizes the Auditor General for the purposes of power agree not representative designation , it had not resolved the appointment of an application, the control member who was due to give the prior intervention of the recognition of the obligation, may request the General intervention corresponding description by the procedure established for this purpose.

4. Notwithstanding the foregoing, pursuant to Article 144.4 of the General Budget Law and Article 13 of Royal Decree 2188/1995, those investments amount to less than 50,000 euros, excluding value added tax or equivalent tax, Intervenors delegates to those concerned prior intervention of the recognition of the obligation may obtain directly from the management centers without application for designation to the General intervention, supporting documents for the realization of the object of the contract or order, provided it is considered that its results should form part of the record.

Section Three: Designation of representatives and appointment of technical advisers optional

Ninth. Appointment of Representative of the General Comptroller of the State Administration.

1. In the field of subjective application described in the third paragraph of this resolution, the designation of representative of the General Comptroller of the State Administration shall the Auditor General.

2. For the purposes of designation of representative investments whose purpose is testable and the amount of that investment is equal to or greater than 50,000 euros, excluding tax Added value or equivalent tax, the General Comptroller decide on the same and to apply sampling techniques.

3. Representatives of the General Comptroller shall be appointed from among officials of the delegates, regional or territorial interventions, or integrated bodies in the General Comptroller itself. In cases where it is made to officials of the delegates, regional or territorial interventions, for the proprietor of the same appointing the representative for assistance to the act of checking between officials of the Higher Body of Comptrollers and Auditors of State for in the appropriate intervention or delegated among other officials authorized in accordance with the provisions below.

For the purposes of the provisions of the preceding paragraph, shall be considered authorized officials level 26 Corps Technical Audit and Accounting in the case of acts of checking materials relating to investments equal to or less than 150,000 euros, excluding value added tax or equivalent tax, to be carried out on national territory, whose purpose is:

A) Supplies determinable related to objects by their number, quality and conditions customary in trade, or when their origin is accredited by name or trademark stating therein.

B) Services on which the appointment of a proxy is not accompanied by the appointment of a consultant.

Tenth. Appointment of technical advisors optional.

1. The appointment of a representative may be accompanied by the appointment of an adviser, or more, when you understand precisely the possession of expertise to conduct a physical check of the investment.

2. It is understood that the physical verification requires the possession of expertise in receptions of works whose projects have been drawn up by experts such as architects, engineers or any others who must possess to such transactions academic or professional qualifications officials and those works whose address and monitoring has been entrusted to persons with special training titles, even if not mediated writing projects.

3. On the contrary, will not proceed to appoint a consultant with expertise qualified supply contracts where the investment concerns determinable objects by their number, quality and standard commercial conditions, or when their origin is accredited by name or trademark stating therein.


4. The appointment of staff advisor is an exclusive competence of the General Comptroller of the State Administration while the appointment of the particular person making the investment advice each correspond to delegate or selected in each case by the Auditor General delegates.

Eleventh. Modification and, if necessary, request appointments.

1. Once the designation is not possible for management bodies or representatives designated Intervention rectify or alter the appointments made.

2. When after the application for designation new actions are carried out, there are changes in the aspects of the designation previously made, or circumstances occur that alter the data taken into account for the purpose of designating representative of this intervention, the competent management body must request the corresponding amendment in accordance with the procedure established for this purpose.

3. Also, the representative of the designated intervention may request the amendment of the designation made or not, and the advisor assigned or not, whether the examination of the documents comprising the record of the investment that is going to receive, circumstances appreciate that advise change the scope or meaning of the resolution, the designation of counselor or replacing optional technical allocated for advisory work.

The request must be made by the established procedure and must be accompanied by an exhibition about the need to be specified in those aspects of the object of the investment, according to the description thereof is contained in the specifications or documentation governing the execution thereof, on which the designation is requested or advice is required, and, in the latter case, the specialty and features advice.

Twelfth. Duplicate request designations representative.

Moreover, the application of sampling techniques for the assumptions indicated in the ninth paragraph of this resolution may result, in the event that the managing body mistakenly duplicate the application, also duplicated resolutions Auditor General.

To this end, the representative of the intervention received a nomination communication, whose request for designation for the same investment it had doubled, with the result described in the preceding paragraph, notify the Centre such an anomaly, in order to it is necessary to practice annulment was appropriate.

Section Four: Exercise intervention of material investment checking

Thirteenth. prior to the formal act of reception performances.

1. Once communication corresponding description received and, where appropriate, data technical advisor appointed designated representatives plan and coordinate with the relevant management organ development work material verification, including the determination of the date which will take place in the formal act of reception.

The date fixed for the receipt must allow adequate compliance with the provisions of contract law relating to the deadlines for making it: thus, conducting formal and positive act of reception or conformity must occur within the month following the delivery or performance of the contract, or the period determined in the specific administrative clauses because of their characteristics. Also, management parcels the periods specified in the applicable regulations corresponding to the medium itself and / or documentation of the commission or assignment shall be respected.

2. Prior to the celebration of the act of reception character, the designated representatives and, where appropriate, technical advisers should have few records, documents and information are accurate for the purpose of intervention actions of material verification of the investment.


To this end, the management, once communication designation received representative of the Centre, shall send to the designated representative, well in advance of the scheduled date for the receipt, the documentation necessary to carry out a physical check, between which must bear the tender documents, project report in the case of performance of works, and the Technical specification, in other benefits or equivalent documents, budget, contract or order with administrative clauses, where applicable, the approved amendments, as well as certifications and other technical documentation that shall govern the implementation of the object of investment.

In addition, when the contract documents private is envisaged as an award criterion the presentation of improvements, ie implementation of additional features without additional cost to the contracting authority, it must be submitted with the technical offer good improvements offered by the successful bidder, or the report on the results of the assessment of the technical offer.

Notwithstanding the foregoing, the representative of the designated intervention may request the managing body any other documents forming part of the record, deems appropriate.

3. In cases where assistance has appointed a technical advisor, the designated representative shall ensure that the technical documentation necessary to carry out advisory work, equally well in advance offers.

Fourteenth. Getting information, documentation and technical advice for the purpose of the intervention of material verification of the investment.

1. In cases where the documents initially submitted by the managing body is considered incomplete for the purposes of the actions of intervention of material testing to be performed, the designated representatives and, where appropriate, through these technical advisors, may request uniquely and accurate information they consider necessary for the performance of physical verification.

2. Any effects generated both application documentation and the study of it that prevents or hinders carry out the intervention of material verification of the investment in time and will be reflected in the minutes of receipt or supplementary report following the indications of Seventeenth section of this Resolution.

Cg. Exercise of the actions of intervention of material testing.

1. The intervention of material verification of the investment is to verify the adequacy or correspondence of works, supplies and services made with the general and special conditions laid down in the draft works, specifications or equivalent documentation of the contract or initial assignment, or the improvements offered by the contractor when they have been accepted by the contracting authority and duly approved modifications in accordance with the regulations that may be applicable.

2. The intervention of material verification of the investment will be made in any case, concurring the representative of the General Intervention and, where appropriate, the consultant appointed, the act of checking the investment in question, the date and place that has been previously agreed.

3. The scope of the intervention of material verification of the investment is described in paragraph 1 of this section.

Accordingly, the designated representative of the Intervention avoid prosecuting the content of the general and special conditions of the documentation that forms part of the contract or custom which has been duly approved by the contracting authority or encomendante body, given that actions is to have the approval of the competent technical bodies.

4. Notwithstanding the foregoing, in the minutes of receipt or Supplemental Report can be picked up those observations and difficulties encountered in carrying out the intervention of material verification of the investment, for which the instructions are given in be taken into consideration Seventeenth section of this Resolution.

Cg. Scope of responsibilities and causes of exemption thereof.


1. When the appointment of a proxy is accompanied by the appointment of counsel, the criterion of the representative of the intervention on the adequacy of the technical aspects of the investment to the requirements of the contract or order, shall be based on the opinion of the technical advisor on these aspects , in accordance with paragraph 5 of Article 28 of Royal Decree 2188/1995 of 28 December.

2. According to paragraph 3 of Article 150 of the Budget Act, as amended by the final provision of Law 36/2014 Octava.Nueve of 26 December on the General State Budget for 2015, the representative of Intervention and, where appropriate, designated advisor shall be exempt from any liability when faults or inadequacies of the investment made with the general or specific conditions of the execution thereof arising from aspects or performance conditions that do not result a tangible result, testable, or hidden defects or impossible to detect in time of physical verification of investment items.

Nor will lead to the requirement of responsibility for those deficiencies or errors for which the effort would be demanded the representative of the intervention and, where appropriate, the adviser to detect them out of proportion to personal media and materials available to perform the act of checking.

In cases where it has not been appointed technical adviser, the required responsibility Intervention designated representative shall be limited to the aspects and deficiencies can be detected basis of the average diligence required of professionals Administration not require technical skills in a specific sector in which the investment for the performance of the functions assigned to their job.

fifth Section: Result of the intervention of material investment checking

Seventeenth. Completion certificates and result of the intervention of material testing.

1. The result of the intervention of material verification of the investment will be reflected in the same act in which the act of reception provided for in the legislation of contracts that will be signed by all who attend the reception ceremony is formalized, stating, where appropriate, the cherished deficiencies, the measures to be taken to correct them and the relevant facts and circumstances of the act of verification.

2. The decision of the designated Intervention representative, that is, the result of the intervention of material verification of the investment will match any of those listed below: 'favorable', 'favorable observations "or" unfavorable " .

2.1 "Pro" when the works, supplies or services are in good condition and in accordance with the technical requirements specified in the contract or order with, and, where appropriate, the improvements offered by the contractor which they have been accepted by the contracting authority or duly approved modifications.

In the minutes shall be stated explicitly that the opinion is issued is favorable character.

2.2 "Favourable with remarks" when the works, supplies or services are in good condition and in accordance with the technical specifications provided in the contract or order and, where appropriate, in the improvements offered and accepted and the duly approved modifications, not requiring therefore a new act of reception, and observations to make come motivated by:

2.2.1 Issues arising in the application of documentation and / or the study of it that have hindered, limited or delayed intervention of material verification of the investment in a timely manner.

2.2.2 Differences between what actually executed and approved in the file object reception that be of little quantitative importance make it unnecessary to proceed with the corresponding modification of the contract or order.

The supervisory body to intervene appropriate recognition of the obligation under the final certification in the case of works or liquidation of the investment in other cases, you should check for the purposes of formulating or not repair suspensive, if these differences were taken into account when making the final assessment.

2.2.3 Deficiencies, inaccuracies or areas for improvement in the documentation that integrates the record, as deemed appropriate to inform the managing body of the record for consideration in the future.


For this purpose, be taken into account that the amount contained in both the application and the appointment of a proxy, has an approximate or indicative but not binding, since the exact economic value of the investment is subsequently made with final certification or liquidation of the relevant contract or custom. Consequently, being the act of reception prior to the economic valuation of the obligation arising from the same act, not be reflected in the record any observation on the amount in the request / appointment of representative.

2.2.4 In general, those other issues identified in the intervention of material verification of the investment which do not stand before a faulty execution of the service.

The supervisory body to intervene appropriate recognition of the obligation under the final certification in the case of works or liquidation of the investment in other cases, you should check whether the observations noted in the minutes of reception have been rectified, if not to be susceptible of correction is taken into account, where appropriate, to make the final assessment, or if given their importance are the cause of suspensive repair, under the Article 154.2 letter d) law 47/2003, of November 26, General Budget and paragraph point 1 letter d First), second paragraph, of the Agreement of Council of Ministers of 30 May 2008, by which gives application to the forecast articles 152 and 147 of the General Budget Law, concerning the exercise of the auditing function under a basic requirement.

Shall be stated explicitly that the opinion is "favorable observations' observations can be expressed in the same act or Supplemental Report In all these cases, 2.2.1 to 2.2.4, in the minutes.

2.3 "Unfavorable", where the works, supplies or services are not in good condition or do not comply with the general or specific conditions specified in the contract or order and, where appropriate, in the improvements offered by the contractor which have been accepted by the contracting authority or duly approved modifications. In these cases, the unfavorable opinion must be substantiated in the minutes or Supplemental Report.

Notwithstanding the foregoing, in the case of works to be taken into account the provisions of clauses 43 and 44 of the General Administrative Clauses Specification for Procurement of Works, approved by Decree 3854/1970, of 31 December, and if defective works or poorly executed are directly and immediately of an order of the Administration accordingly and thus included in the order book or vices of the project, the contractor is exempt from liability, and the same would happen if despite not respond an immediate or direct order from the Administration accepts it at a discounted price and is duly the circumstances.

The minutes expressly reflect that opinion is "unfavorable", and shall be stated in the act itself or in a Supplemental Report, annexed thereto, the cherished deficiencies, the measures to be taken and the deadline granted by the Administration to address them, as well as the relevant facts and circumstances of the act of reception.

Once the time limit has expired in those cases resulting from a new act of receiving is carried out to see if the deficiencies have been remedied.

They are assumptions that involve an unfavorable opinion of the designated representative:
2.3.1
elements or aspects not executed or executed incorrectly, subject to correction within the time limit for such purposes or entrusted to the contractor is granted.

2.3.2 Amendments to the contract or order that have been executed without being approved in accordance with applicable regulations. In order to understand the origin of being in a modification, be taken into account:

A) General rule: The modification of a contract or order, assuming the alteration of the conditions under which the contractor or mandated provision will occur, also it involves the alteration of administrative acts of economic content that had to be audited at the time in connection with the approval and commitment of expenditure; therefore, even if the amendment does not involve increased spending, or even lead to a decrease thereof, it shall also be subject to prior approval to control.


B) Assumption of Article 234.3, last paragraph, the revised text of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November concerning the modification of works contract: As an exception the previous rule, may be introduced variations without prior approval of a modification file when they consist of the change in the number of units actually executed on planned measurements of the project, provided they do not represent an increase of higher spending 10 percent of the original contract price.

In this case it not required to process a change, so it will be, if any, as indicated in section 2.2.2 of this section Seventeenth.

In this sense, in the management commissions aimed at the realization of a work, it will be applied this same exception if the corresponding environmental legislation itself contains a specific regulation of the discipline of the "excesses measurement ' or, if it provides for the possibility of applying the figure of those "excesses measurement" in the order itself or parcel.

C) Special rules for contracts for supplies and services based on needs: Applies in cases where the employer is obliged to deliver a plurality of goods or service run sequentially in the unit price, without the total number of deliveries or services included in the contract covers define exactly the time to celebrate it, being subordinate them to the needs of the Administration, which must approve a maximum budget.

In these cases, a distinction depending on whether an "increase" or a "decrease" of the provision:

C.1) Increased provision: In the event that within the term of the contract, the real needs are higher than originally estimated, the corresponding adjustment shall be conducted. For this purpose, it must be provided in the tender documentation governing the possibility that the contract can be modified as a result of such circumstance, under the terms provided in the rules of engagement. Such amendment shall be conducted before the maximum budget initially approved, reserving for this purpose the necessary credit to cover the maximum amount of the new requirements is exhausted.

C.2) Faced with a decrease of the service: In this case, whatever the delivery or contractor agrees to serve successively and unit prices, but the total amount of benefits is determined, to the parties not being committed to the realization of a total number of deliveries or services, or the payment of the total contract price, a possible decrease in performance as a result of lower requirements of the Administration, it gives rise simply to a change in the record of spending, not considered a modification of the contract.

In the course of this heading c.2) for the purposes of the view reflected in the minutes, not be enforceable contract modification will be, if any, as indicated in sections 2.1 and 2.2 Seventeenth this section.
2.3.3
work or wholly or partially received and distributed at the time of checking equipment investment performance.

2.3.4 Effective occupation of works or putting into service for public use without the presence of the designated representative of the intervention.
2.3.5
elements or aspects not executed or executed improperly, not amenable to cure by its nature, or not remedied within that for this purpose the contractor is granted.

3. In the cases described in paragraph 2.3 above, sections 2.3.1 to 2.3.5, proceed as follows:

3.1 elements or aspects not executed or executed incorrectly, capable of rectification within such a purpose the contractor is awarded: The record will reflect expressly that the opinion is "unfavorable", and shall state, in the act itself or in a Supplemental report, annexed thereto, the cherished deficiencies, the measures to be taken and the time allowed by the Administration to address them, as well as the relevant facts and circumstances of the act of reception.

Expiration of the period granted shall be performed a new act of reception to check whether the deficiencies have been remedied.


3.2 Modifications not processed: The minutes record this circumstance leave, highlighting the need to postpone the formal reception as appropriate corrective measures after completion of formalities required by applicable regulations are adopted each case.

Also be assuming incurso the record in an event of default of the comptroller function, it will take into account the procedure laid down in Article 156 of the General Budget Law and Article 32 of Royal Decree 2188/1995 .

Once adopted corresponding measures, the management center shall convene as soon as the formal act of reception between performances incorporating the agreement by the Council of Ministers that the omission of prior control is validated Record modification.

Works 3.3 or wholly or partially benefits received and distributed at the time of checking equipment investment: For these purposes will be considered that the certificate issued by the center manager stating the receipt of conformity and destination distributed work, it does not replace the physical absence thereof.

In these cases, the representative of the designated intervention in the minutes reflect this circumstance, to then indicate it the need to follow the procedure laid down in Article 156 of the Budget Act and 32 of Royal Decree 2188/1995 at the reception of the work without the presence of the designated representative of the intervention occurred.

In this case, once there has been the recognition by the Council of Ministers shall not make a new act of reception, given that the very nature of the deficiency impossible.

The supervisory organ who shall intervene recognition of the obligation under the final certification or liquidation of the investment, shall, for the purposes of the formulation or repair suspensive that the dossier agreement incorporates the Council of Ministers by the omission of the intervention of material investment checking is validated.

3.4 Effective occupation of works or putting into service for public use without the presence Auditor: We will proceed in an analogous manner as described in Section 3.3 above.

3.5 elements or aspects not executed or executed improperly, not amenable to cure by its nature or not remedied within that for this purpose the contractor is awarded: The record will reflect expressly that the opinion is "unfavorable 'both in the case of being in the wrong execution and before a non-performance, provided they are not capable of remedy or have not been remedied within the period allowed for it.

Notwithstanding the foregoing, in the event of non-execution, prior to the reflection in the minutes of an unfavorable opinion will take into account the possibility, if necessary, to redirect that to case provided in section 2.2.2 Seventeenth of this section regarding the Twenty section of this Resolution.

When opinion to reflect in the minutes must be unfavorable, either by improper execution and / or a non-correctable not running or not rectified, the record itself or in a Supplemental Report, annexed thereto, are they indicate the appreciated deficiencies as well as the source of that by the Administration appropriate measures contemplated for cases of poor performance in procurement rules or, where appropriate, in the rules or documentation for the assignment or assignment are adopted.

Eighteenth. Acts of physical checks for investment.

1. In cases where according to the eighth paragraph of this resolution had agreed to carry out physical checks on investment during the execution of the works, supplies or services, the result of these actions it will be collected in a report in the which shall contain, where appropriate, the weaknesses, the measures to be taken to correct them and the relevant facts and circumstances of the act.

2. This act is considered a separate and distinct performance reception under contract law, which in no case replace control.
Nineteenth
. Processing of the completion certificates and the result of the intervention of material testing investment.


1. Once the physical verification of an investment, the representative of the designated Intervention incorporated in the CoreNet application, by the procedure established for this purpose, a copy of the minutes of raised receipt and, where appropriate, the Supplemental Report issued as a result of that.

2. The result of material investment checking reflect in the minutes the representative of the intervention, shall comply with the instructions in the Seventeenth section of this Resolution.
Twenty
. previous intervention recognition of the obligation.

The Auditor delegated to the managing body at the time of the intervention recognition of the obligation should check whether the defects identified in the report have been corrected reception, if not to be susceptible of correction have been taken into account when making the final assessment of the executed investment or given its significance are cause for suspension repair, under the Article 154.2 letter d) of the General Budget Law, and paragraph first point 1 letter d), paragraph second, the Agreement of Council of Ministers of 30 May 2008, by which it implements the provision of articles 152 and 147 of the General Budget Law, concerning the exercise of the auditing function under a basic requirement.

Section Six: Follow up appointments made

Twenty-first. Monitoring of the appointments made.

1. The delegates, regional and territorial interventions carried out follow-up appointments made and corrective measures decided as a result of the deficiencies identified.

For these purposes will be considered in the case of partial deliveries, tracking means not completed until incorporation into the CoreNet application of favorable acts, favorable with remarks or, if applicable, and other acts that come, for the entire investment.

2. In order to avoid elapses excessive time between the designation of a representative of the Centre to attend an act of reception and execution, Interventions designated as representatives of the General Intervention for the intervention of a physical check must maintain date at all times the status of the appointment has been made in order to enable them to track the status of them. They also pay special attention to properly incorporate the computer application CoreNet, according to the second of this Resolution Twenty section, all data and information required in relation to the state of affairs of the appointment and, where appropriate, results of a physical check , so that it can be used for both monitoring their designations that are required to adequate information to the supervisory bodies to appropriate oversight and prior approval from the relevant files when they do not match the field the representative of the General Intervention designated, so that both may make monitoring measures listed below.

3. For this purpose, designated representatives, correspond or not the regulatory agency of record, in relation to the acts that are incorporated into the CoreNet application will care especially to comply with the instructions set out in the Seventeenth paragraph and Annex I of this Resolution on the pro, pro nature observations, or unfavorable opinion of her in them.

Also, after a reasonable period from the date of communication of the appointment (within 30 days it is deemed sufficient) without the call had occurred and setting date for making the reception, the designated representative shall request the center manager corresponding justification of the reasons for the delay in the announcement and the planned date for the reception.

In view of the above rationale, the designated representative when not correspond to the supervising auditor of record, make available to the latter, by incorporating the software application, data, information and the reasons for the delay, in answer to whether the delay can be understood justified and, if so, the date set for the reception.


If the delay is not justified or not receiving the call is made, the designated representative when it does not correspond to the supervisory body of the file, it also will inform the latter through the computer system in order it can assess whether, given the delay, have adopted some of the measures contained in this section, after examining the file under the terms indicated below.

4. The Auditor competent delegate for the control of the file (if applicable, according to the information entered into the system), shall examine the file referred to in order to make the necessary checks that reveal the status of implementation of the investment. For this purpose:
A check
1st number of certifications paid and the current state of the investment is not received on the record.
2nd
shall request the contracting authority or organ encomendante communication agreement to suspend execution, if any, or any other circumstance that triggered the shutdown of the investment.

After examining the records and other documentation that has been able to obtain, analyze the causes that have led to the delay and if the file incurs any of the circumstances described below, proceeding, in which case the way discussed hereinafter:

4.1 unjustified delay in the convening of the reception: We will proceed in accordance with the above, the examination of the file in order to make the necessary checks that reveal the state of execution of the contract or assignment.

If detected that the delays stem from a faulty execution or attributable to the contractor or own half delay should analyze the actions taken by the managing body in order to adopt the measures provided for such cases, both the rules applicable to the contract or order as in the particular specifications governing their implementation. If inactivity of the contracting authority or encomendante body or responsible for the contract is detected, in such cases, the supervisory body may propose to the competent body the initiation of administrative proceedings as appropriate in order to resolve the situation detected and propose the adoption of the various measures that the legislation provides for such cases, such as the imposition of any penalties to the contractor, the obligation to indemnify the Directors damages arising from defective workmanship or delay, the deduction amounts in respect of total or partial payment be paid or seizure of the security.

By contrast, if the delays were attributable to the Administration should be analyzed the possible consequences of the inactivity of the responsible bodies in the management of the file, they can refer to the Treasury based on the causes of delay . So, if as a result of administrative action by the contractor or own means could bring, administrative or judicial remedies, which could lead to increased public spending as a result of possible claims for interest for late payment obligations under the contract, compensation for compensation for damage caused by direct orders of the administrative body or costs to which it may be condemned in judgment Administration, it will be proposed to the competent contracting the adoption of measures that the contractual rules provide for these assumptions. Also, if the source of the delay in the act of receiving derivase modifications to the subject of the contract or custom that had not been preceded by the processing of the dossier as well as in cases where it is detected that the balance of the loan commitment is insufficient to meet the remaining obligations of payment, it is proposed the adoption of corrective measures to enable the necessary appropriations to cover the fulfillment of outstanding obligations in order to avoid further delay would increase spending under the contract or assignment. All this, after fulfilling the formalities required by the corresponding procedure.


In connection with the above indications, it should be noted that if the record incurso be grounds for termination and hiring competent body take recourse the administrative record resolution, this will result in network testing, measurement and settlement the works carried out under the project or supplies or services received by the Administration, setting the relevant balances in favor or against the contractor in accordance with the rules applicable to the contract.

4.2 Reception made without the presence of the representative of the Intervention designated settle the claim pending: In these cases, where the reception has been carried out without the assistance of designated representative of the intervention, and the liquidation or final certification the process is pending mandatory inspection, it should be understood that stands before an event of default of the comptroller function, receiving no assistance auditor appointed. Consequently, regardless of the additional expenses that may lead to the final certification or -positive, negative, or nulo- settlement, it may not be recognized obligation or process, where appropriate, payment arising from the settlement as long as it is not resolved this omission, for which the procedure is provided for in Article 156 of the General Budget Law and Article 32 of Royal Decree 2188/1995.

Under that procedure, the report to be issued will be mentioned, among other things, to 'finding that the benefits have been carried out effectively', which requires, prior to ruling on the admissibility or not of the validation, verification by the supervisory body of the material reality of investment in order to determine to what extent the service provided is consistent with the contract or custom made according to the specifications of clauses and technical requirements and, where appropriate, the project, which have governed the execution.

Notwithstanding the foregoing, in cases where, on the one hand, time does make unviable the current date reception, without there being, in turn, any alternative mechanism to verify the material reality of investment, and secondly, is credited the existence of payments on account, in relation to possible measures should take into account that while is not established settlement no prescription unique aspects, for example, the certifications or partial, being a single contract all fertilizers.

Consequently, credited the existence of payments on account, and the impossibility of verifying the material reality of the investment, it could be facing a constitutive assumption administrative offense or accounting or criminal liability, so it should be inform the competent body to initiate actions as appropriate:

1st) At the outset, the managing body information on the activities he has been carried out in relation to such payments on account will be asked, that is, any claims to the contractor or own environment, situation of the requested withdrawal, where appropriate, possible seizure of collateral, etc.

2nd) After a reasonable period (understood enough three months, unless risk of prescription), the controlling body acting assess, in the light of the information available and possible actions undertaken by the managing body, the origin to issue a special report or submit supporting documentation of the status of the case to the competent body for initiating the appropriate procedure.

3rd) In these cases, when the supervisory authority appreciate, that the facts established or proven may be likely to constitute an administrative offense, or result in the requirement of accounting or criminal liability, act in accordance with the rules set out in paragraph 2 of Article 4 of Royal Decree 2188/1995, as amended by Royal Decree 109/2015, adjusting its actions to the specific applicable regulations and resolutions, circulars and instructions approved for this purpose.


4.3 Receiving made without the presence of the designated representative of the intervention and liquidation and is made without having undergone the required inspection: In these cases, when the balance of the settlement is favorable to the Administration, should be analyzed the actions carried out by the responsible bodies in order to collect the amounts settled and propose, if necessary, the momentum of the actions that proceed to the claim of such balances, in the terms indicated in section 4.2 above.

Also, when the balance is zero-and realizada- settlement or favorable to the contractor or own environment, it is taken into account for those cases where, by noted errors and / or irregularities in it, one can conclude the balance resulting from the calculation of the same have been properly carried out, would be in favor of the Administration, has been proceeding as indicated in the previous paragraph. Conversely, if the balance in favor of the contractor or own half proves correct, in these cases, where the reception and the final certification or liquidation has been carried out without the mandatory audit, it should be understood that this constitutes an event of default the comptroller function. Consequently, it can not be processed, where appropriate, payment of the final certification derivative or liquidation as such failure is resolved, for which the procedure shall be in accordance with the rules cited above in paragraph 4.2. Also, the supporting documentation of the actions taken will join the CoreNet application in accordance with the provisions of the second of this resolution Twenty section.

4.4 concurrence of circumstances or some other course that can not be traced back to the above situations, will be assessed by the acting auditor and the results of the actions taken and conclusions arising therefrom CoreNet be incorporated into the application.

Also, if the examination of the documentation, the acting comptroller understood that the conclusion of a given file is justified, not from performances or material investment checking should incorporate the application CoreNet supporting documentation.

Twenty-second. Results and follow-up appointments made.

1. In compliance with the indicated in the Twenty-first paragraph of this resolution, the designated representatives shall ensure incorporate and keep the information on the status of status designations whose situation is:

A) Pending call, indicating whether the delay is not justified and, if pregnant, expected date for reception.

B) unfavorable Act involving a new call for receipt, indicating the date scheduled for the same.

Also it must indicate, where appropriate, whether the measures taken to remedy the deficiencies have been addressed appreciated in the next act of physical verification of investment.

C) Other cases not included in previous letters to those who have proposed some additional measures and / or corrective.

The information will be incorporated into the CoreNet application in accordance with the requirements and instructions specified in Annex I to this resolution.

2. Similarly, the competent auditors for ex ante recognition of the obligation shall ensure incorporate the CoreNet application, in addition to the results of monitoring measures with respect to those investments that would have been designated, the results of monitoring measures which, in accordance with the provisions of this resolution, they must make in relation to investments in which the designated representative of the intervention does not belong to the competent intervention for intervention previous record.

For the monitoring will be considered in the case of multi-location designations (several provinces and / or countries) monitoring means not completed until incorporation into the CoreNet application of favorable acts, favorable with remarks or, where appropriate, those other actions as appropriate, for the entire investment.

The information on points listed below will join the CoreNet application in accordance with the requirements and instructions specified in Annex II to this Resolution:


A) Impact of observations reflected in the minutes of receipt of the result of the intervention of the recognition of the obligation; in particular those resulting from the provisions of sections 2.2.2 and 2.2.4 of the Seventeenth section of this Resolution.

B) Additional measures and / or corrective that have been proposed to the competent bodies in each case, including a mention of validation reports and, if necessary, special reports or equivalent performances as a result of: | ||
B.1) deficiencies identified by the designated representatives whose record reflects an "unfavorable" opinion.

B.2) unjustified delay in the announcement of receipt.

B.3) Reception made without the presence of the designated representative settle the claim pending.

B.4) Reception made without the presence of the designated representative, and the settlement has already been done without having undergone mandatory supervision.

B.5) Other cases not included in previous letters.

Such information should include taking into account, where appropriate the information incorporated by designated representatives.

Twenty-third. Processing of the results of the designations and monitoring measures.

1. Without prejudice to the provisions of this section Nineteenth resolution information concerning the actions and results of monitoring shall be incorporated into the system as they occur different actions.

2. In any case, the interventions designated shall ensure have updated the status of status of pending designations favorable record in the maximum period of fifteen days from the date that had occurred the event or circumstance giving rise to the need to update except performances for the last month of each year for which the maximum term of renovation is extended until January 30 next year.

3. Furthermore, the competent supervisory bodies for the prior intervention of the liquidation or recognition of the obligation must make sure to have included before March 31 of each year, all information relating to monitoring measures corresponding to them in accordance with mentioned in this resolution and they have made in the immediately preceding year.

4. Delegates interventions, based on the information previously incorporated into the CoreNet application according to the previous sections, included in the annual reports of permanent financial control provided for in Article 159 of the Budget Act, the most significant results from the actions of analysis and monitoring of the appointments made at each corresponding to its field exercise, as well as the proposed corrective measures if necessary, in order to provide managers organ recipients involved an assessment of their suitability, detecting possible deficiencies and proposing recommendations in order to correct those.

5. The General Comptroller of the State Administration may inclusion in the general report to be submitted annually to the Council of Ministers through the Minister of Finance and Public Administration, in accordance with Article 146 of the General Budget Law, information on the main results of the actions of material investment checking, according to the information derived from the tracking system designations made and corrective measures proposed.

Sole additional provision.

In the case of physical checks of investments in the Ministry of Defence, the remission of the minutes shall be made to the body of the General Statement of Defence which has made the corresponding description, according to the delegation of powers made by the resolution of 10 April 1996 of the Centre.

Single transitional provision.

As functional developments expected in the CoreNet application to effect the transfer and incorporation of the records are not available, and monitoring measures, by the delegates, regional and territorial interventions will continue working through the media used prior to the entry into force of this Resolution.

In any case, the date when the new computer procedures for referral and incorporation of the minutes, as well as monitoring measures are available, will be posted on the corporate intranet and the Internet portal IGAE (www .pap.minhap.gob.es).

Derogatory provision.


4th Instruction on physical verification of investment, of Circular 3/1996, of April 30, by which instructions are issued comptroller function is repealed.

Final provision. Entry into force.

This Resolution shall enter into force on the day following its publication in the "Official Gazette".

Madrid, July 14, 2015-The General Comptroller of the State Administration, Mayor Jose Carlos Hernandez.
ANNEX I


Information tracking results designations
Instructions for completion


(The information shall be provided to the system according to the channels that provides computer application CoreNet at all times and for each course, being the format presented below merely indicative.)

A) DATA INCORPORATED THAT ONCE THE IDENTIFICATION OF APPOINTMENT, HAVE correspond to the data OF THE APPLICATION HAS ALREADY TO IDENTIFY THE INVESTMENT TO GOING SAID:

(1) Reference: A number that, under that name, listed in the designation of the IGAE.

(2) Body funder: Budget Application (organic, for programs and economic). If several funding bodies (more than one section and / or budgetary service) was entered as the funding body acting as contracting authority.

(3) Description of investment: The listed under the rubric of description in the designation of the IGAE.

B) INFORMATION TO STIR ON MONITORING:

(4) Location: indicate corresponding among those described below:

A) Act favorable.

B) Favorable observations Act if these are referred to:

I) Issues arising in the application of documentation and / or the study of it that have hindered, limited or delayed physical verification of investment in a timely manner; and / or

Ii) differences between what actually executed and approved in the file object reception that be of little quantitative importance make it unnecessary to proceed with the corresponding modification of the contract or order; and / or

Iii) Deficiencies, inaccuracies or areas for improvement in the documentation that integrates the record, as deemed appropriate to inform the management center of the record for consideration in the future; and / or

Iv) Any other issues identified in the physical verification of investment which do not stand before a faulty execution of the service.

C) Pending call with justified delay.

D) Pending call with unjustified delay.

E) having been granted term adverse Act to address shortcomings.

F) unfavorable changes Act by not processed.

G) unfavorable for work or wholly or partially received benefits and distributed at the time of testing equipment investment, or the effective occupation of works or putting into service for public use without the presence of the representative of Act Intervention designated.

H) elements or aspects not executed or executed incorrectly, not susceptible remedied or not remedied within the period specified for this purpose.

I) Other cases not included in previous letters.

(5) Remarks: Considering the situation (4), will be reflected in a clear, concise and balanced way:

A) pro record observations: arisen in the application of documentation and / or the study of it that have hindered, limited or delayed material investment checking incidents in a timely manner; and / or deficiencies, inaccuracies or areas for improvement in the documentation that integrates the record, as deemed appropriate to inform the management center of the record for consideration in the future.

B) Pending call with justified delay: reasons for the delay in the announcement and the scheduled date for the reception.

C) Pending call with unjustified delay: reasons that lead not understand the delay justified.

D) having been granted term adverse Act to address shortcomings: indicate whether the deficiencies have been remedied after the conclusion of the new act of reception. A new call for the reception, reason / cause of the delay and scheduled for the same date had not occurred.

E) Act unfavorable modifications not processed: Indicate issued the report provided for in Article 156 of the Budget Act and, if so, attach copy. If the report, the reason for non-issuance have not issued. In both cases it shall be informed of the scheduled date for the new act of reception.


F) Act unfavorable for work or wholly or partially received benefits and distributed at the time of testing equipment investment, or the effective occupation of works or putting into service for public use without the presence of the representative of Intervention designated: be informed positively / negatively on the issuance of the report provided for in Article 156 of the Budget Act and, if so, a copy thereof shall be attached. Not been issued the report, it will be informed of the cause / reason that prevents its issue.

G) unfavorable Act of elements or aspects not executed or executed incorrectly, not susceptible remedied or not remedied within that purpose the contractor is granted: be informed positively / negatively on whether the bodies have adopted measures which are provided for cases of defective execution in procurement rules or, where appropriate, in the rules or documentation for the assignment or assignment.

H) Other cases not included in the preceding letters: description of the situation in which it is found and actions taken by the supervisory body.

In addition, whatever the situation, having additional or corrective measure any proposed or made some kind of action, recording the proposed measures shall be kept, indicating whether they have been addressed to the date of this report .

(6) Attachments: Yes / No. If so, attach document. If issued audit report of omission (Article 156 General Budget Law) or taken any other action report or sent to other organs, a copy thereof shall be attached.
ANNEX II


Information tracking results include designations by the competent intervention for intervention previous
Instructions for completion


(The information shall be provided to the system according to the channels that provides computer application CoreNet at all times and for each course, being the format presented below merely indicative.)

A) DATA INCORPORATED THAT ONCE THE IDENTIFICATION OF APPOINTMENT, HAVE correspond to the data OF THE APPLICATION HAS ALREADY TO IDENTIFY THE INVESTMENT TO GOING SAID:

(1) Reference: A number that, under that name, listed in the designation of the IGAE.

(2) Body funder: Budget Application (organic, for programs and economic). If several funding bodies (more than one section and / or budgetary service) was entered as the funding body acting as contracting authority.

(3) Description of investment: The listed under the rubric of description in the designation of the IGAE.

B) INFORMATION TO STIR ON MONITORING:

(4) Amount payments on account: euro amount of the certificates or payments on account made to date.

(5) Amount of adjustment made: the amount will be measured in euros have adjusted, with a negative sign if it has been a decrease, and positive in case of increase, which is derived from the observations reflected in the minutes impinging on result of the intervention of the recognition of the obligation.

(6) Location: indicate the appropriate from those described below:

A) unfavorable Act.

B) unjustified delay in the announcement of receipt.

C) Receipt made without the presence of the representative of the Intervention designated settle the claim pending.

D) Receiving made without the presence of the designated representative of the intervention, and the settlement has already been performed without having undergone mandatory supervision.

E) Other cases not included in previous letters.

(7) Remarks: be reflected in a clear, concise and balanced way:

I) The proposed corrective measures to the competent bodies in each case and to what extent have been addressed to the date of this report, indicating the actions taken by the relevant management center.

Ii) If applicable, expressed validation reports and special reports issued or made mention performances. When appropriate issuing any of these reports and has not been able to issue it shall be informed of the cause / reason that prevents its issue.

(8) Limiting the scope of the report: shall be recorded, if any, of representatives designated Intervention and / or auditors who have not joined CoreNet, in a timely manner, the information referred to in Twenty-second paragraph of this Resolution.


(9) Attachments: Yes / No. If issued audit report of omission (Article 156 General Budget Law); special report or some other action submitted to the competent bodies for initiating the appropriate procedure (Article 4.2 of Royal Decree 2188/1995, of December 28); action or proposal to include in the plans of Permanent Financial Control copy thereof shall be attached.