The Telematics Register of the Court of Auditors was established by the Agreement of its Government Committee of 29 March 2007, made public by the Presidency Resolution of 30 March 2007 (BOE number 90 of 14 April 2007). The creation of this auxiliary register of the General Court of Auditors was agreed by the Government Committee in accordance with Articles 3 and 22.2.a of the Organic Law 2/1982 of 12 May of the Court of Auditors, and 6 (h) and concordant with the Law 7/1988 of 5 April 1988 on the operation of the system in the framework of the gradual introduction of electronic, computer and telematic means which assist in achieving greater efficiency in the exercise of the functions which this body constitutional has been entrusted.

This line of action led in 2013 to the amendment of the abovementioned Agreement of 2007, by means of another one of 18 December, also from the Commission of the Government of the Court of Auditors, published by the Resolution of its Presidency of the same date, in order to extend the electronic signature systems supported by the Court's Telematics Register and to delegate to the Secretary-General the extension of such systems to other different systems or to replace them with what they may in future legally determined.

The scope of operation of the Telematics Register of the Court of Auditors was originally defined by the third paragraph of the Agreement of 29 March 2007 to the receipt of the accounts of the local authorities, as well as to the the receipt and referral of documents, documents and communications relating to their surrender. However, the second subparagraph of the third paragraph of the third paragraph of the General Secretary of the Court of Auditors has jurisdiction to agree on the extension of that regulation to the receipt and referral of documents, applications, letters and communications relating to the procedures and actions of the Court of Auditors other than that indicated, as well as to determine the rules and criteria to be observed for the submission and processing of the same. In the use of this delegated competence, the Resolutions of 23 June 2010, 7 July 2011, 10 May 2012, 2 July 2012, 14 January 2013, 18 December 2013 and 22 May 2014 have extended the scope of the Telematic Register of the Court of Auditors, respectively, to the receipt of the accounts of the State Entities of Public Law to which the Instruction of Accounting for the Institutional Administration of the State applies, to the the reception of the accounts of the public and foundational public sector of the State, to the reception of the relations the annual contracts of the local public sector entities, the receipt of the General Account of Social Security and the annual accounts of the entities that make up the Social Security system, the reception of the information and documentation relating to the procurement carried out by the entities in the state enterprise public sector, to the receipt of the information and documentation relating to the extracts of procurement files and to the relations of contracts, agreements and management arrangements concluded by entities in the public sectors (a) State and regional authorities and, finally, the receipt of the annual accounts of the funds lacking legal personality as referred to in Article 2 (2) of the General Budget Law, and of the documents, documents, bases of data and communications relating to the audit procedures which are carried out through the electronic seat of the Court itself.

In this context, it is necessary to extend the scope of the Telematics Register again in order to allow the receipt, first of all, of the annual accounts of the commercial companies and the consortia applying the General Accounting Plan of the Spanish company, which must submit its annual accounts to the Court of Auditors by virtue of the provisions of the third paragraph of the ninth provision of Law 47/2003, of 26 September, General Budget. This third paragraph, which was introduced in the additional provision novena by Law 2/2012 of 29 June of the General Budget of the State, imposed on the commercial companies and the consortia referred to in the said additional provision the the obligation to pay its annual accounts to the Court of Auditors, through the General Intervention of the State Administration, where the participation of the State public sector is equal to or greater than that of each of the other Public administrations, without prejudice to the provisions of the regulations of each Autonomous Community. With an objective of homogenisation of the procedure for the referral of information by telematic means, the Order HAP/2161/2013 of 14 November 2013, which regulates the procedure of surrender to the Court of Auditors of the accounts, was developed annual and other information by the entities regulated in the third paragraph of the ninth additional provision of Law 47/2003 of 26 November, General Budget, which must implement the General Accounting Plan and the information of a character annual, quarterly and monthly to be sent to the General Intervention of the State Administration those entities, Article 2 of which regulates the 'procedure to be followed in the referral of the annual accounts and other information to the Court of Auditors'.

The accountability procedure will be regulated in Chapters III and IV of Title V of the General Budget Law. However, in relation to the way in which such a consignment is to be carried out, the General Budget Law does not require either the support to be used or the procedure to be followed, including only in Article 124.b) an enabling of the Minister of Hacienda y Administraciones Públicas, on the proposal of the General Intervention of the State Administration, in order to establish the procedures for the referral by electronic, computer or telematic means of the annual accounts to be surrender to the Court of Auditors.

In this sense, the Order EHA/2043/2010 of 22 July 2010 was drawn up and published, regulating a new procedure in which the referral of this information is carried out through the computer and telematic means. The General Administration of the State, with the effect of the General Intervention of the State Administration, is the field of application of that Order the entities covered by Articles 3.2 and 3.3 of the General Budget Law.

According to the process followed for the other entities of the state public sector, the surrender of the annual accounts of the commercial companies and the consortia that apply the General Plan of Accounting of the company Spanish, regulated in the third paragraph of the additional provision novena of Law 47/2003, must be carried out through telematic means, which requires the timely enablement in the Telematics Registry of the Court of Auditors.

Moreover, it is also appropriate to extend the scope of the Telematics Register of this Court so that it can be carried out through the receipt of information on agreements and resolutions of the plenary session, the Board of Government and the President of the Local Entity contrary to objections raised by the local Interventors and the anomalies detected in terms of revenue, as well as the agreements adopted with omission of the audit procedure prior.

In accordance with the amendment introduced by Law 27/2013 of 27 December, of Rationalization and Sustainability of the Local Administration in Article 218.3 of the Royal Legislative Decree of 5 March, for which The Recast Text of the Local Government Law Regulatory Law is approved, the Financial Institutions of the Local Entities shall transmit annually to the Court of Auditors all the resolutions and agreements adopted by the President of the Local Entity and for the Corporation's plenum contrary to the objections raised, as well as a summary of the the main anomalies detected in terms of revenue, and the documentation referred to shall be accompanied, where appropriate, by the supporting reports submitted by the Local Corporation.

In addition, the Court of Auditors, at its meeting of 30 June 2015, has approved the Instruction which regulates the referral to the Court of Auditors of the information on agreements and resolutions of the plenary session of the Governing Board. Local and the President of the Local Entity contrary to the objections raised by the local Interventors and the anomalies detected in the field of income, as well as on the agreements adopted with omission of the procedure of prior audit, through a telematic procedure, and in paragraph II it determines that the information to be sent to the The Court of Auditors in relation to the aforementioned Article 218.3 of the Local Government Law covers, inter alia, the following areas: general information on the functioning of the internal control of the entity, as well as (a) specific provisions relating to the exercise of such control, and information on the administrative files for expenditure or agreements dealt with outside the procedure and with the omission of prior audit, whether or not they have been implemented by means of files (a) the right to be granted an extra-judicial recognition, accompanied, where appropriate, by the agreements; reports issued.

The telematic submission of information on agreements and resolutions contrary to objections raised by the local intervention agencies, anomalies detected in terms of revenue, operation of internal control and files or agreements with prior oversight, through the Local Entities Accountability Platform, facilitates the fulfillment of the legal obligations for the referral of this information and is in the improvement of its level of compliance and the exercise of external control.

Thus, this Resolution extends the scope of the Telematics Registry to the receipt of the annual accounts of the commercial companies and the consortia that apply the General Plan of Accounting of the Spanish company, regulated in the third paragraph of the ninth additional provision of Law 47/2003 of 26 September 2003, General Budget, and the receipt of information on agreements and resolutions of the Plenary Session, the Governing Board and the President of the Local entity contrary to objections raised by the local Interventors and the anomalies detected in the field of revenue, as well as the agreements adopted with omission from the prior audit procedure.

For all of the above, in use of the competence delegated by the third paragraph of the Government Commission Agreement of 29 March 2007 on the creation of the Telematics Register of the Court of Auditors

First. Extension of the regulation contained in the third paragraph of the Government Commission Agreement of 29 March 2007 on the creation of the Telematics Register of the Court of Auditors.

The regulation contained in the Government Commission Agreement of 29 March 2007 on the creation of the Telematics Register of the Court of Auditors, made public by a resolution of the Presidency of the Court of Auditors of 30 June 2007. March 2007 (BOE number 90, April 14), will extend to the receipt of the annual accounts of the commercial companies and the consortia that apply the General Plan of Accounting of the Spanish company, regulated in the third paragraph of the Additional provision, ninth of Law 47/2003, of 26 September, General Budget, as well as the receipt of information on agreements and resolutions of the Plenary Session, the Governing Board and the President of the Local Entity contrary to the objections raised by the local Interventors and the anomalies detected in terms of revenue, as well as the default adopted agreements for the prior audit procedure.

Second. Technical requirements necessary for the remission of the annual accounts of the commercial companies and the consortia applying the General Plan of Accounting of the Spanish company, regulated in the third paragraph of the additional provision ninth of Law 47/2003 of 26 September, General Budget.

The referral for the General Intervention of the State Administration to the Court of Auditors of the annual accounts of the commercial companies and the consortia that apply the General Accounting Plan of the Spanish company, regulated in the third subparagraph of the ninth additional provision of Law 47/2003 of 26 September 2003, General Budget, shall be made in accordance with the formats and specifications provided for in Order HAP/2161/2013 of 14 November 2013 and formally communicated by the President of the Court of Auditors to the Financial Controller General of State Administration.

Third. Technical requirements for the referral of information on agreements and resolutions of the Plenary Session, the Governing Board and the President of the Local Entity, contrary to objections raised by the local Interventors and the anomalies detected in the field of revenue, as well as the agreements adopted with omission from the prior audit procedure.

The referral to the Court of Auditors of information on agreements and resolutions contrary to objections raised by the local auditors, the anomalies detected in the field of revenue, and the agreements adopted By default of the prior audit procedure, it shall be carried out in accordance with the formats and specifications laid down in the Plenary Agreement of the Court of Auditors approving the Instruction governing the referral to the Court of Auditors. information on agreements and resolutions of the plenary session, of the Local Government and of the President of the Local Entity contrary to the objections raised by the local Interventors and the anomalies detected in the field of income, as well as the agreements adopted with omission of the procedure of prior audit, through a telematic procedure.

Fourth. Publication and entry into force.

This resolution will be published in the "Official State Gazette" and the Electronic Headquarters of the Court of Auditors, entering into force the day after its publication in the Bulletin.

Madrid, 10 July 2015.-The President of the Government Commission of the Court of Auditors, P.D. (Agreement of 29 March 2007), the General Secretariat of the Court of Auditors, Ana Isabel Puy Fernández.