Resolution Of 10 Of July Of 2015, Of The Commission Of Government Of The Court Of Accounts, By Which Is Extends The Scope Of Operation Of The Register Telematic To The Reception Of Accounts Annual Of Societies Commercial And Consortia, Information...

Original Language Title: Resolución de 10 de julio de 2015, de la Comisión de Gobierno del Tribunal de Cuentas, por la que se amplía el ámbito de funcionamiento del registro telemático a la recepción de cuentas anuales de sociedades mercantiles y consorcios, informació...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7998

The record telematic of the Court of accounts was created by agreement of its Commission of Government, of 29 of March of 2007, made public through resolution of the Presidency, of 30 of March of 2007 (BOE number 90, of 14 of April). The creation of this auxiliary registry of the General Court of accounts was agreed by the Commission of Government, in accordance with articles 3 and 22.2. a) of the organic law 2/1982, of May 12, the Court of Auditors, and 6.h) and matching of law 7/1988, of 5 April, operating within the framework of the gradual implementation of electronic media , computer and telematic that contribute to the achievement of a greater effectiveness in the exercise of the functions that this organ constitutional has mandated.

This line of performance led in 2013 to the modification of the agreement before cited of 2007, by means of another of 18 of December, also of it Commission of Government of the Court of accounts, published by resolution of its Presidency of the same date, for expand them systems of signature electronic admitted by the record telematic of the Court and delegate in the Secretary General it extension of such systems to others different or replace them by what in the future they could legally determined.

The scope of operation of electronic registry of the Court of Auditors was originally bounded by the third paragraph of the agreement of 29 March 2007 to the reception of the accounts of local authorities, as well as the reception and referral of documents, writings and communications relating to the surrender of the same. However, the paragraph second of the same paragraph third delegated in the Secretary General of the Court of accounts it competition for agree the extension of that regulation to the reception and remission of documents, requests, written and communications relating to procedures and performances competition of the Court of accounts different of the indicated, as well as to determine them rules and criteria that have of observe is for the presentation and processing telematics of them same. In use of this competition associate, the resolutions of 23 of June of 2010, 7 of July of 2011, 10 of mayo of 2012, 2 of July of 2012, 14 of January of 2013, 18 of December of 2013 and 22 of mayo of 2014 have gone expanding the field of operation of the register telematic of the Court of accounts, respectively, to the reception of them accounts of them entities State of right public to which is of application it Instruction of accounting for the institutional management of the State, receipt of public sector business and founding of the State accounts, receipt of annual contracts of the members of the local public sector entities relations, to the reception of the General Social security account and the accounts of entities that make up the Social security system , receipt of information and documentation concerning led recruitment conducted by the entities of the State Enterprise public sector, upon receipt of information and documentation relating to extracts of records of recruitment and relations of contracts, agreements and charges of management held by the public sector national and regional entities , as well as, finally, to the reception of them accounts annual of them funds lacking of personality legal to is concerns the paragraph 2 of the article 2 of the law General budget, and of them documents, written, databases and communications relating to them procedures audit that is processed through the headquarters electronic of the own Court.

In this context, it is necessary to broaden the scope of operation of the telematic register to allow reception, firstly, of the annual accounts of companies and consortia that applied the General Accounting Plan of the Spanish company, which must pay their annual accounts to the Court of Auditors pursuant to the third paragraph of the ninth additional provision of Act No. 47/2003 , of 26 September, General budget. This third paragraph, introduced in the available additional ninth by the law 2 / 2012, of 29 of June, of budgets General of the State, imposed to them societies commercial and to them consortia to which is refers it cited available additional it obligation of pay their accounts annual to the Court of accounts, by duct of the intervention General of the administration of the State , when the participation of the sector public State is equal or superior to the of each an of the remaining administrations public, without prejudice of it established in the normative own of each community autonomous. With a target of homogenization of the procedure of remission of the information by media telematic, is developed the order HAP / 2161 / 2013, of 14 of November, by which is regulates the procedure of accountability to the Court of accounts of them accounts annual and others information by them entities regulated in the third paragraph of the provision additional ninth of the Law 47 / 2003 , of 26 November, General budget, which should implement the Plan General Accounting and annual, quarterly and monthly information to send to the General intervention of the administration of the State by such entities, whose article 2 regulates the "procedure to follow in submitting the annual accounts and other information to give to the Court of Auditors".

The procedure of accountability of accounts will be the regulated in those chapters III and IV of the title V of the law General budgetary. Now, with regard to the form that must be that shipping, General budgetary law not stipulates that the support to use the procedure to follow, including only in his article 124.b) a habilitation in favour of the Minister of finance and public administration, on the proposal of the General intervention of the administration of the State, in order to establish referral procedures by electronic means , computer or telematic of them accounts annual that should pay it to the Court of accounts.

In this sense was developed and published at the time the order EHA/2043/2010, on 22 July, which regulates a new procedure in which this information is through informatic and telematic media enabled to effect the General intervention of the administration of the State, being the scope of application of the aforementioned order entities included in articles 3.2 and 3.3 of the General budget law.

Pursuant to the process followed for the rest of the State public sector entities, the accountability of the annual accounts of companies and consortia that applied the General Accounting Plan of the Spanish company, regulated in the third paragraph of the ninth additional provision of Act No. 47/2003, must be carried out through electronic means which requires timely habilitation in the electronic registry of the Court of Auditors.

Moreover, also is from expand the field of operation of the record telematic of this Court so can perform is through he it reception of the information on agreements and resolutions of the full, it Board of Government and of the President of the entity Local contrary to objections formulated by them Auditors local and them anomalies detected in matter of income , as well as on agreements reached with omission of the formality of prior control.

In accordance with the amendment introduced by law 27/2013, December 27, rationalization and sustainability of the Local Administration in the article 218.3 of Royal Decree legislative 2/2004, of 5 March, which approves the revised text of the law regulating of the local treasuries, the Auditors of local authorities organs shall forward annually to the Court of Auditors all the resolutions and decisions adopted by the President of the Local entity and by the plenary of the Corporation contrary to the objections formulated, as well as a summary of the main anomalies detected in income, and the aforementioned documentation is must be accompanied, where appropriate, supporting reports submitted by Local Corporation.

In addition, the plenary of the Court of Auditors, at its meeting of 30 June 2015, has approved instruction governing referral to the Court of Auditors for information on agreements and resolutions of the plenary, the Local Government and the President of the Local entity Board contrary to the objections formulated by the local auditors and the anomalies detected in income as well as on agreements reached with omission of the formality of prior control, through a telematic procedure, and in the section II thereof determines that information to send to the Court of Auditors in relation to the abovementioned article 218.3 of the Act of the local estates encompasses, among others, the following areas: general information concerning the functioning of the internal control of the entity as well as specific issues linked to the exercise of that control, and information about the administrative records of expenses or agreements processed regardless of the procedure and with omission of prior control, or not instrumented by means of extrajudicial recognition of credit records, accompanied, where appropriate, agreements and issued reports.


The telematic sending of information on agreements and resolutions contrary to reservations formulated by the organs of the local intervention, anomalies detected in terms of revenue, operation of internal control and records or agreements with omission of prior control, through the platform of accountability accounts of the entities local, facilitates compliance with the legal obligations of submitting this information and results in the improvement of their level of compliance and the exercise of control external.

Thus, this resolution is to extend the scope of the electronic register upon receipt of the annual accounts of companies and consortia that applied the General Accounting Plan of the Spanish company, regulated in the third paragraph of the additional provision of law 47/2003, of 26 September, ninth General budget, and receipt of information on agreements and resolutions of the plenary the Board of Government and the President of the Local entity contrary to reservations formulated by the local auditors and the anomalies detected in income, as well as agreements reached with omission of the formality of prior control.

For all of the above, use of the competence delegated by the third paragraph of the agreement of the Commission of Government, March 29, 2007, on creation of the electronic registry of the Court of Auditors, I resolve: first. Extension of the regulation contained in the third paragraph of the agreement of the Commission of Government, on March 29, 2007, on creation of the electronic registry of the Court of Auditors.

The regulation contained in the agreement of the Commission of Government, March 29, 2007, on creation of the electronic registry of the Court of Auditors, made public by resolution of the Presidency of the Court of Auditors of 30 March 2007 (BOE number 90, April 14), shall extend to the receipt of the annual accounts of companies and consortia that applied the General Accounting Plan of the Spanish company , regulated in the third paragraph of it available additional ninth of it Law 47 / 2003, of 26 of September, General budgetary, as well as to the reception of the information on agreements and resolutions of the full, it Board of Government and of the President of the entity Local contrary to objections formulated by them Auditors local and them anomalies detected in matter of income , as well as on agreements reached with omission of the formality of prior control.

Second. Requirements technical necessary for the remission of them accounts annual of them societies commercial and them consortia that apply the Plan General of accounting of the company Spanish, regulated in the third paragraph of the available additional ninth of the Law 47 / 2003, of 26 of September, General budget.

It remission by it intervention General of the administration of the State to the Court of accounts of them accounts annual of them societies commercial and them consortia that apply the Plan General of accounting of it company Spanish, regulated in the third paragraph of it available additional ninth of it Law 47 / 2003, of 26 of September, General budgetary, is shall be with arrangement to them formats and specifications provided in the order HAP / 2161 / 2013 November 14 and the requirements formally communicated by the President of the Court of Auditors to the General Auditor of the administration of the State.

Third party. Necessary technical requirements for submitting the information on agreements and resolutions of the plenary, the Government and the President of the Local Board contrary to reservations formulated by the local auditors and the anomalies detected in income, as well as on agreements reached with omission of the formality of prior control.

Referral to the Court of Auditors for information about agreements and resolutions contrary to reservations formulated by the local auditors, the anomalies detected in income, as well as agreements reached with omission of the formality of prior control, shall be carried out according to the formats and specifications laid down in the agreement of the plenary of the Court of Auditors which approves the instruction that regulates the referral to the Court of Auditors for information about agreements and resolutions of the full, of the Board of Government Local and of the President of the entity Local contrary to objections formulated by them Auditors local and the anomalies detected in matter of income, as well as on them agreements adopted with omission of the pending of control prior, through a procedure telematic.

Room. Publication and entry into force.

This resolution will be published in the «Official Gazette» and the electronic site of the Court of Auditors, entering into force the day after its publication in the Gazette quoted.

Madrid, 10 of July of 2015.-the President of the Commission of Government of the Court of accounts, P.D. (agreement of 29 of March of 2007), the Secretary General of the Court of accounts, Ana Isabel Puy Fernandez.