Key Benefits:
The Court of Auditors ' plenary session, held on 30 June 2015, has adopted the following Instruction, which regulates the referral to the Court of Auditors of the information on agreements and resolutions of the plenary session of the Court of Auditors. Local 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 prior audit procedure, through a telematic procedure.
Law 27/2013, of December 27, of Rationalization and Sustainability of the Local Administration, modified various regulatory norms of the organization, management and control of the Local Public Sector. It pursues among its objectives, clarifying municipal competences to avoid duplication with the actions of other administrations, rationalizing the organizational structure of the Local Administration in accordance with the principles of effectiveness, stability and financial sustainability, and ensure more rigorous financial and budgetary control.
order to achieve this last objective, the Law provides for various measures aimed at strengthening the role of the local authorities ' intervention function, which results in a more rigorous management and greater transparency of the economic-financial information of such Entities, and contributes to the improvement of decision making.
In particular, Law 27/2013 introduces reforms in this line in the Royal Legislative Decree of 5 March, which approves the recast text of the Local Government Law Regulatory Law (TRLHL); Note the amendment of Article 213 and, for the purposes of this Instruction, Article 218, articles are dedicated to internal control and to reports of resolution of discrepancies.
The new wording of Article 218 states:
1. The financial organ shall report to the plenary session of all the resolutions adopted by the President of the Local Entity contrary to the objections made, as well as a summary of the main anomalies detected in the field of revenue. This report shall cover only aspects and tasks of the exercise of the audit function, without including issues of opportunity or appropriateness of the actions to be carried out.
The content of this section will be an independent item on the agenda of the corresponding plenary session.
The President of the Corporation may present in the plenary the supporting report of his performance.
2. Without prejudice to the foregoing, where there are discrepancies, the President of the Local Entity may raise his/her decision to the competent control body on the basis of the matter of the Administration that has been assigned the financial protection.
3. The financial organ shall forward annually to the Court of Auditors all the resolutions and agreements adopted by the President of the Local Entity and by the Assembly of the Corporation contrary to the objections raised, as well as a summary of the Major anomalies detected in terms of revenue. This documentation must be accompanied, where appropriate, by the supporting reports submitted by the Local Corporation.
Certainly, Article 218 (3) lays down the obligation for the intervention agencies of the Local Authorities to refer to the Court of Auditors the agreements and resolutions adopted by the competent body of those institutions. Entities, in which irregularities or deficiencies which have been revealed in the exercise of the intervention function and which have given rise to the appropriate repair, as well as a summary of the main anomalies detected in relation to the revenue.
For the exercise of the audit function, it is appropriate to supplement the information previously mentioned with the information concerning the agreements and resolutions adopted with omission of the prior audit, completing with this the referral of the set of files completed by the managing bodies to the margin of the intervention function.
In this way, the actions carried out by the different institutions with competence in matters of control-whether internal or external-are strengthened on the economic and financial management of the local public sector, each in the scope of their respective competencies, and the effects of each level of control are enhanced, maximising their effects.
In this context it is appropriate to regulate the scope of action and the procedure to be applied in order to comply with the obligation laid down by the Court of Auditors under Article 218.3 of the TRLRHL, which is carried out in This Instruction, facilitating and normalizing its exercise by the interventors of the Local Entities.
The implementation of the telematic system for the referral of the accounts by the Local Entities, through the Local Entities Accountability Platform (www.rendiciondecuentas.es), and its development, has provided the The Court of Auditors and the external control bodies of the Autonomous Communities adhered to a tool that facilitates the telematic relationship with those, as well as the fulfillment, in each case, of the legal obligations of remission of information, including the information contained in Article 218.3 TRLRHL. The implementation of this system will result in the improvement of external control and the level of compliance with the corresponding legal obligations, in a simpler and less expensive way, both from an economic perspective and functional.
In fact, the considerable increase in the telematic resources available in the field of the local public sector and its proper exploitation make it possible to adopt unified and homogeneous treatments also for referral to the Court of Justice. Accounts of the information referred to in Article 218.3 of the TRLRHL and thereby to facilitate the execution of the financial institutions of the Local Entities. The optimization of resources, as well as the accumulated experience in the telematic presentation of accounts, make the Platform for Accountability of Local Entities (www.rendiciondecuentas.es) the appropriate instrument for sending the information provided for in Article 218.3 of the TRLRHL and the other information referred to in this Instruction. In this way, the local Interventors will employ computerized and telematic means already implanted and those who are used to be the ones used for the remission of the general accounts of each financial year and the annual relations of contracts concluded in the previous year.
To this end, a specific application has been designed in the Platform to facilitate, not only the annual referral of the agreements and dossiers referred to in Article 218.3 of the TRLRHL, but also its use by the local entities as a tool for managing and monitoring these types of agreements and resolutions.
Thus, in this Instruction, a system for the remission of information on qualms is arbitrate which, seeking a single annual telematic referral of all the information corresponding to each entity and its dependent entities, allow, at the same time, to identify and incorporate the documents of each of the bodies responsible for the information communicated.
Therefore, by virtue of the powers conferred on the Court of Auditors, both in its specific rules and in the TRLRHL, in relation to the agreements and resolutions adopted by the competent bodies of the institutions. Local authorities are opposed to the objections raised and the anomalies detected in terms of revenue, as well as to the agreements adopted with omission of the prior audit procedure, and taking into account the available resources, the plenary session of the The Court of Auditors, at its meeting of 30 June 2015, approves this Instruction.
I. Purpose and scope of the instruction
This instruction is intended to regulate the form, scope and procedure to be followed in order to comply with the obligation laid down in Article 218.3 of the TRLRHL. It is specified in the information and documentation to be sent to the Court of Auditors (Epiphie II.2 and II.4).
This Instruction also extends to the remission of information in relation to the agreements and resolutions dictated by the competent bodies of the Local Entities with the omission of the prior audit procedure (EpiPítá II.3). It also provides that, together with the documentation expressly related to the Instruction, another information may be requested concerning the repair, the case of expenses or anomalies communicated or to any other file of expenditure or revenue (Epipariente III), In this case, the intervention agency of the local public authority shall also provide the required information and documentation. The information referred to in this paragraph shall be provided on the basis of the duty of cooperation provided for in Article 7 of Law 2/1982 of 12 May, Organic of the Court of Auditors (LOLOC), and Article 30 of Law No 7/1988 of 5 December 1988. The Court of Auditors ' (LFTCu) April.
They are subject to compliance with the obligation of this Instruction, the financial institutions of the Entities subject to internal control under the prior control mode. As a result, local territorial entities as defined in Article 3 of the Law of the Local Government Bases (councils, town councils and island councils, provincial councils, districts, etc.) are necessarily the local authorities. (b) any other local public sector entities assigned or dependent which are subject to such supervision arrangements. Local authorities with a territorial scope lower than the municipality that have maintained their status as Local Entity in accordance with the provisions of Law 27/2013 shall also be subject to compliance with this obligation.
II. Documentation to be sent to the Court of Auditors by local public sector entities in connection with Article 218.3 of TRLRHL and in respect of agreements adopted by the competent bodies of local authorities with a failure to act Prior audit
The information to be sent to the Court of Auditors in relation to Article 218.3 of TRLRHL, the content of which is detailed in the successive paragraphs of this Instruction, covers the following areas:
General information regarding the functioning of the internal control of the Entity, as well as specific questions related to the exercise of that control.
Information on each of the agreements and resolutions adopted against repair posts by the local intervention, accompanied, where appropriate, by copies of the agreements and reports issued.
Information on the administrative files of expenditure or agreements dealt with outside the procedure and with omission of prior audit, whether or not they have been implemented by means of cases of out-of-court recognition of credit, accompanied, where appropriate, by the agreements and reports issued.
Information about the major revenue management failures.
The annex to this Instruction details the specific information to be provided in each case, as well as the documentation to be accompanied.
The referral of the information and documentation will be carried out by telematic procedure and through a specific module located in the Local Entities ' Accountability Platform, prior to April 30 of the the following exercise to which they relate.
The calculation of the time limits, as well as the filing of documents related to this obligation, will be implemented through the Telematics Registry of the Court of Auditors, in accordance with the criteria set out in the Commission of Government of the Court of Auditors of 30 March 2007 regulator of the said Registry.
The submission of information on each of the above mentioned paragraphs-agreements and resolutions contrary to repair, agreements and resolutions in cases with default of prior audit and revenue anomalies-may be make use of the data in the application or by importing a file in "xml" format, in accordance with the "xsd" schemes published on the Court of Auditors ' website (www.tcu.es) and in the www.rendiciondecuentas.es.
In the event that no agreement has been made in the Entity for the exercise of the agreement, no extra-judicial recognition files have been approved, nor are any agreements with default of (a) prior audit, or processed in the margin of the procedure, and no revenue anomalies have been detected, that circumstance shall be recorded by means of the negative certification contained in the said computer application to the effect.
The sender of the information and the documentation referred to must use a recognized electronic signature based on a certificate recognized and produced by a secure signature creation device. The notifications, communications or references of documentation thus carried out shall be valid and effective, in the terms of Article 45 of Law No 30/1992 of 26 November 1992, of the Legal Regime of Public Administrations and Procedure Common Administrative; they shall be effective when they are received by their addressees and shall be valid provided that they guarantee their authenticity, integrity, preservation and other guarantees and requirements as required by the applicable rules. Copies of original documents stored by electronic means shall also be valid provided that the requirements that have just been referred to are met.
In accordance with the above, the information and documentation to be submitted to the Court of Auditors shall comply with the following criteria:
II.1 General information:
In order to facilitate an adequate interpretation of the information sent pursuant to Article 218.3 of TRLRHL, the intervention agency must communicate a series of data on certain general aspects of the internal control of the Local Entities. In particular, in relation to the following issues:
a) The implementation of a prior limited control system and the extent of the extremes that are checked.
b) Financial control actuations performed.
c) Existence of any unfavorable reports of the local intervention to the approval of the budget, to the processing of credit modifications and to the proposal of approval of the settlement of the budget. Adverse reports relating to budgetary stability (multiannual planning, objective setting, monitoring and compliance with objectives and plans for consolidation, economic and financial or adjustment) shall be included.
II.2 Expenditure agreements contrary to the criterion of a repair of the financial controller:
The intervention agencies of the Local Entities subject to prior audit shall communicate, in accordance with the details set out in paragraph I of the Annex to this Instruction, a series of data relating to: each and each of the agreements and resolutions adopted against the objections raised by the Financial Controller.
The information to be completed shall relate to each repair, indicating, among other data, the file number of the repaired expenditure, amount, type of expenditure, expenditure stage in which it has been produced, application budget of the same, managing body of the expenditure, paragraph of the corresponding article of the TRLRHL invoked in the note of repair, and the organ that resolves the discrepancy against the criterion of the Interventor.
For the purposes of determining the amount of expenditure, consideration should be given to the amount (including VAT) of the legal business which is subject to prior audit, including future annuities or prior to the financial year to which it relates, where appropriate. In particular, and where it is not possible to fix the amount of expenditure, account shall be taken of the total amount shown in the accounting documents in the/in which the accounting records of the agreements are to be used or resolutions to be subject to prior audit.
If the expense file referred to in the repair incorporated several different businesses, for the purposes of its classification for the communication of the data, consideration shall be given to the business whose value represents the largest proportion of the total amount of the file being reported.
This information can be incorporated by importing an xml file with the structure defined in the xsd file published in the Local Entities Accountability Portal (www.rendiciondecuentas.es), or by the completion of the data in the web application.
In case the amount of the case exceeds 50,000 euros, it must also be attached to the "pdf" format of the following documents:
(a) Agreements or resolutions of the Plenary, of the Local Government Board or of the President of the Local Entity in which it is resolved to continue with the processing of the file of expenditure against the criterion expressed in the repair of the Interventor.
(b) Supporting reports that motivate the agreement or resolution of the Plenary, the Local Government Board or the President of the Local Entity.
c) Where appropriate, report of the financial supervisory body.
d) Report or intervention note in which the repair is raised.
Where appropriate, the Court of Auditors may request documents from the expenditure files of a lower level than that referred to.
II.3 Agreements and resolutions with default of prior audit procedure:
The Financial Institutions of the Local Entities shall provide information, in the detail set out in Section II of the Annex to this Instruction, on the agreements and resolutions of the Plenary Session of the Board of Governors. Local Government and the President of the Local Entity who conclude administrative expenditure files, whether or not they have been implemented by means of cases of extra-judicial recognition of credit, dealt with outside the procedure and, in all case, with default of prior audit.
The information to be completed shall refer to each of these agreements and resolutions, with indication, among other data, of the file number, date of the agreement or resolution, body that adopts it, estimated amount of the total the agreement and the relationship of expenditure included in the agreement or resolution in the detail provided for in paragraph II of the Annex.
Where the amount of the agreement exceeds the amount of EUR 50 000, account must be taken of the whole of the agreement, including, if any, future annuities or prior to the year to which it relates. attach, in addition, the following documents in "pdf" format:
1. Copy of the agreement or resolution of the Plenary, the Local Government Board or the President of the Local Entity in which the performance of the expenditure is agreed.
2. Copy of the Financial Controller Report.
3. Copy of the supporting report of the expenditure manager/s/s.
Where appropriate, the Court of Auditors may request documents from the expenditure files of a lower level than that referred to.
II.4 Revenue Management Failures:
The intervention agencies of the Local Entities shall communicate a series of data relating to each of the anomalies or incidents that have been warned in the development of the internal control tasks of the management of the revenue.
In relation to each of the anomalies, the detail of the nature of the income, the quantification of the amount related to the anomaly reported, the management phase of the income, should be communicated according to the model of the Annex. the income to which it affects, the year of accrual, the number of records and the procedure or act in which it has been produced.
Additionally, a copy of the control report in which the anomaly is being reported can be attached in "pdf" format.
III. Request for other documentation
Regardless of the information and documentation indicated in the above headings, the Court of Auditors may, following the analysis of the information submitted, request the Local Entities to send additional documentation relating to the revenue and expenditure files referred to in the data communication, or to other different documents.
IV. Transient disposition
The financial institutions of the Local Entities which, at the date of approval of this Instruction, would not have referred the Court of Auditors or, where appropriate, the corresponding External Control Body of the Autonomous Community, the information on the matter referred to in Article 218.3 of the TRLRHL for the financial year 2014 shall be submitted by 15 October 2015, in accordance with the provisions of this Instruction.
If any Entity has submitted to the date of approval of this Instruction any agreement or resolution relating to expenditure files for the financial year 2015, it shall include such agreement/s in the communication relating to the financial year 2015, to be sent by 30 April 2016.
V. Final disposition
This Instruction will take effect the day after your publication in the "Official State Bulletin".
Madrid, 10 July 2015.-The President of the Court of Auditors, Ramón Álvarez de Miranda García.
ANNEX
Information and documentation to be sent to the Court of Auditors on the agreements and resolutions of the Plenary, the Local Government Board and the President of the Local Entity, contrary to objections raised by the Interventors local and the anomalies detected in terms of revenue, as well as the agreements adopted with omission of the prior audit procedure
I. Agreements and resolutions contrary to the objections raised.
In the communication model, the information set out in the application and the xsd scheme to be published in the Local Entities Accountability Portal and on the Court of Auditors ' website should be provided. the following shall be included, as appropriate, on the following issues:
A. 1) For each repair, indicate:
1. Number of the case.
2. Date of the repair.
3. Area of expenditure repaired: it will be selected from among those contained in a drop-down that will collect all the related expenditure policies in the Order of the Ministry of Economy and Finance 3565/2008, of 3 December, for which approves the structure of the Local Entities ' budgets.
4. Expense management body repaired (President, Local Government Board, Department, Department, Area, Service, other-free text-).
5. Fixed expense phase (authorization, commitment, obligation recognition, payment order, payment, other-free text-).
6. Date of the agreement or resolution contrary to the repair.
7. Body that resolves the discrepancy against the criterion of the Intervention (Plenary, President, Local Government Board).
8. Cause of the repair:
a) Credit failure.
b) Proposed credit not appropriate.
c) Absence of audit of the acts that gave rise to the payment orders.
(d) Omission to the essential requirements or formalities file.
e) Reunemployment derived from material checks of works, supplies, acquisitions and services.
9. Amount.
10. Budgetary implementation.
11. Expense mode and case type, according to the detail contained in the following table:
| Case | |
|---|---|
| Expenses personal. | Hiring staff |
| Retributions: | |
| - Retributions. | |
| -Complementary attributes. | |
| -Productivity. | |
| -Grations. | |
| Expenses relative to members ' pay rate Local Corporations | |
|
for service reason. | |
|
Other: Specify. | |
| Hiring Expedents. |
of Supplies |
|
Public Works Grant Contract | |
|
collaboration between the public sector and the private sector | |
| Special Administrative Contract. | |
|
mixed. | |
|
Modified. | |
|
Contracts. | |
| Public Service Management Contract | |
|
starts. | |
|
Expedents and public aids. | Competitive Concurrency Grants. |
|
grants. | |
| Other grants. | |
| Determined expense budget execution procedures. | Payments to justify |
|
| Financial Operations. | Long-term credit operations |
|
-term treasury operations. |
|
|
Other: Specify. | |
|
Law Operations. | Acquisition of Goods properties |
| Leases. | |
| Publications. | |
|
actuations. | |
|
Other: Specify. | |
| Expenses derived from other procedures. | Transfers. |
|
Expropriation Case. | |
|
Recognition Expedient Administration patrimonial | |
|
conventions | |
|
execution. | |
|
Permutts | |
| Other (specify) |
A. 2) Where the agreement or resolution contrary to the repair exceeds EUR 50 000, the following documentation must also be attached:
1. Copy of the agreements or resolutions of the Plenary, of the Local Government Board or of the President of the Local Entity in which it is resolved to continue with the processing of the files of expenditure against the criterion expressed in the repair of the Controller.
2. A copy of the supporting reports that motivate the agreement or resolution of the Plenary, the Local Government Board or the President of the Local Entity.
3. Where applicable, copy of the report of the financial supervisory body.
4. Copy of the intervention report in which the repair is raised.
II. Agreements and resolutions adopted with omission from the prior audit procedure
B. 1) In the model of communication relating to administrative cases of expenditure or agreements or resolutions of the plenary session, of the Local Government Board and of the President of the Local Entity dealt with in the margin of the procedure and in any case, with default of prior audit, has been or has not been implemented by means of extra-judicial credit recognition files, it shall be indicated, for each agreement or resolution, the information set out in the application and in the xsd scheme is published in the Local Entities Accountability Portal and on the website of the Court of Auditors, including, as appropriate, the following questions:
1. Case number.
2. Date of the agreement or resolution of the Plenary, of the Local Government Board or of the President of the Local Entity for which the file is approved.
3. Expense management body repaired (President, Local Government Board, Department, Department, Area, Service, other-free text-).
4. If they exist, cause the recompres built into the case or deal:
a) Credit failure.
b) Proposed credit not appropriate.
c) Absence of audit of the acts that gave rise to the payment orders.
(d) Omission to the essential requirements or formalities file.
e) Reunemployment derived from material checks of works, supplies, acquisitions and services.
5. Relationship of expenditure/obligations included in each file. For each of the expenditure/obligations it shall be indicated:
a) Spending mode: detail in the table in paragraph A. 1) above.
b) Record type: Detail about each of the expense modes with the breakdown of the table in paragraph A. 1) above.
c) Amount.
d) Budgetary implementation.
B. 2) Furthermore, for each administrative file of expenditure dealt with outside the procedure and with the omission of prior audit, they have been or have not been implemented by means of cases of extrajudicial credits, the estimated amount of which is 50,000 (including VAT), the following documentation must be sent:
1. Copy of the agreement of the Plenary, of the Local Government Board or of the President of the Local Entity.
2. Copy of the Financial Controller Report.
3. Copy of the supporting report of the expenditure manager/s/s.
III. Revenue Failures
C. 1) For each revenue anomaly, the information set out in the application and the xsd scheme to be published in the Local Entities Accountability Portal and on the Court of Auditors ' website should be provided; the following shall be included, as appropriate, on the following issues:
1. Type of income (local taxes/values/public prices/grants/European Union funds/transfers/disposal of real investments/urban operations/financial operations/fines and penalties/special contributions/income property/other).
An option will be included, in the resources where applicable, in which it is indicated whether they are affected resources or not.
2. Economic classification of income according to the economic structure of the settlement of the corresponding annual account.
3. Phase (income commitment, recognition of rights, collection, cancellation, cancellation, correction of balances).
4. Procedure or act in which the anomaly occurs (roll-out, individual settlement, self-settlement, voluntary phase admission, award, cancellation, cancellation by insolvency, deferment/fractionation, cancellation, return of income, prescription, collection in kind, tax benefits, other causes).
5. Amount.
6. Year of accrual.
7. Case number.
C. 2) In addition, for each failure in the revenue management that is communicated, a copy of the reports in which the failures are included can be attached.
