Resolution Of 10 Of July Of 2015, Of The Presidency Of The Court Of Accounts, By Which Is Published The Agreement Of The Full Of 30 Of June Of 2015, By Which Is Approves The Instruction That Regulates The Remission Telematics Of Information On Agreemen...

Original Language Title: Resolución de 10 de julio de 2015, de la Presidencia del Tribunal de Cuentas, por la que se publica el Acuerdo del Pleno de 30 de junio de 2015, por el que se aprueba la Instrucción que regula la remisión telemática de información sobre acuerdos ...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7999

The plenary of the Court of Auditors, at its session held on June 30, 2015, has approved the following instruction, which regulates the 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.

The law 27/2013, December 27, rationalization and sustainability of the Local Administration, amended several rules governing the Organization, management and control of the Local Public Sector. Pursues its objectives, clarify the municipal powers to avoid duplication with actions by other administrations, streamlining the organizational structure of the Local Administration in accordance with the principles of efficiency, stability, and financial sustainability, and ensure a more rigorous financial and budgetary control.

For achieve this last objective, the law provides different measures directed to strengthen the role of it function interventora of them entities local, what is in a management more rigorous and in a greater transparency of the information financial of such entities, and contributes to it improves of it takes of decisions.

In concrete, the law 27 / 2013 introduces reforms in this line in the Real Decree legislative 2 / 2004, of 5 of March, by which is approves the text consolidated of the law regulating of them estates local (TRLHL); especially, should highlight is the modification of the article 213 and, to the effects that to this instruction interest, the article 218, articles these dedicated, respectively, to the control internal and to them reports of resolution of discrepancies.

The new drafting of the article 218 sets it following: 1. the organ administrator rise report to the full of all them resolutions adopted by the President of the entity Local contrary to them repairs carried out, as well as a summary of them main anomalies detected in matter of income. Said report will serve only to aspects and committed own of the exercise of the function audit, without include issues of opportunity or convenience of the performances that monitor.

The content in this paragraph shall constitute a point independent in the order of the day of the corresponding session plenary.

The President of the Corporation may present in the full report exculpatory of their performance.

2. without prejudice of it earlier, when exist discrepancies, the President of the entity Local may raise your resolution to the organ of control competent by reason of the matter of the Administration that have attributed it guardianship financial.

3. the organ administrator shall forward annually to the Court of accounts all them resolutions and agreements adopted by the President of the entity Local and by the full of the Corporation contrary to them objections formulated, as well as a summary of them main anomalies detected in matter of income. To the cited documentation is must accompany, in his case those reports supporting presented by the Corporation Local.

Certainly, the number 3 of the article 218 sets the obligation for them bodies of intervention of them entities local of send to the Court of accounts them agreements and resolutions adopted by the organ competent of such entities, in which converge possible irregularities or deficiencies put of manifest in the exercise of the function interventora and that have given place to the timely repair , as well as a summary of the main anomalies detected in matter of income.

For the exercise of the supervisory function, it should complement the above information with that relating to the agreements and resolutions adopted with omission of prior control, completing this remission of all dossiers concluded by managers bodies apart from the teacher role.

In this way, the actions carried out by different institutions with competences in terms of control - either internal or external-economic and financial management of the local public sector, in the field of their respective competencies, are strengthened and the effects of each level of control, maximizing its effects are magnified.

In this context necessary regulate the scope and procedure that shall apply to comply with the obligation established by the Court of Auditors by article 218.3 of the TRLRHL, which takes place in this instruction, facilitating and standardizing its exercise by the Auditors bodies of local authorities.

The implementation of the system telematic for the remission of them accounts by them entities local, through the platform of accountability of accounts of them entities local (www.rendiciondecuentas.es), and its development, has equipped with to the Court of accounts and to them organs of Control of external of them communities autonomous attached, of a tool that facilitates the relationship telematics with those , as well as the compliance, in each case, of the obligations legal of referral of information, among them, the contained in the article 218.3 TRLRHL. The application of this system will result in it improves of the control external and of the level of compliance of the corresponding obligations legal, to the make is of form more simple and less expensive, both from a perspective economic as functional.

Indeed, the dramatic rise of the telematics resources available in the field of local public sector and their adequate exploitation allow to adopt unified and homogeneous treatments also for referral to the Court of Auditors of the information referred to in article 218.3 of the TRLRHL and, thus, facilitating to the Auditors of local authorities organs. The optimization of resources, as well as the experience gained in the accountability accounts telematics, make platform accountability of accounts of the entities local (www.rendiciondecuentas.es) the appropriate instrument for the sending of the notification provided for in article 218.3 of the TRLRHL and the other which is referenced in this instruction. In this way, local auditors be employed already implanted informatic and telematic means, and who are accustomed to being used for the remission of the General accounts of each financial year and annual relations of contracts concluded in the previous year.

For this purpose, is has designed an application specific in the platform that will facilitate, not only the remission annual of them agreements and records to is concerns the article 218.3 of the TRLRHL, but also its use from them entities local as tool of management and monitoring of this type of agreements and resolutions.

So, in the present instruction is arbitrates a system of remission of it information on repairs that, trying to a unique remission telematics annual of all it information corresponding to each entity and their entities dependent, allow, simultaneously, identify e incorporate them documents of each one of them agencies responsible of the information communicated.

Therefore, pursuant to the powers accorded to the Court of Auditors, in the TRLRHL, in relation to the agreements and resolutions adopted by the bodies of local authorities contrary to the formulated objections and anomalies detected in income, as well as agreements reached with omission of the formality of prior control both their specific regulations , and taking into account the available resources for this purpose, the plenary of the Court of Auditors, at its meeting of 30 June 2015, approves the present instruction.

I purpose and scope of this instruction instruction is intended to regulate the form, scope and procedure to be followed to give effect to the obligation established in article 218.3 of the TRLRHL. Specified therein the information and documentation that must be submitted to the effect of the Court of Auditors (section II.2 and II.4).

Also this statement extends to submitting information relating to agreements and resolutions dictated by the competent bodies of the local authorities with omission of the formality of prior control (chapter II.3). Also expected, along with expressly documentation on instruction, you can apply for another referred to the objections, records of expenses or anomalies reported or any other record of expenses or income (chapter III), Dante, in this case, the administrator of the local public body also facilitate information and documentation required. The information referred to in this paragraph shall be provided according to the duty of collaboration envisaged in article 7 of the law 2/1982, of May 12, organic of the Court of Auditors (LOTCu), and article 30 of the law 7/1988 of April 5 running of the Court of Auditors (LFTCu).


They shall be subject to the fulfilment of the obligation that regulates this instruction, the Auditors organs of entities subject to internal control in the form of prior control. Accordingly, it are necessarily them entities local territorial defined in the article 3 of the law regulatory of them Bases of the regime Local (municipalities, councils and tips Island, territorial provincial, regions, associations, areas Metropolitan), as well as any others entities of the sector public local attached or dependent that are subject to such mode of control. Local authorities in less than the municipality territory that have kept its condition of Local Authority as laid down in the law 27/2013 will also be subject to the fulfilment of this obligation.

II. documentation to refer to the Court of accounts by them entities of the sector public local in relation to the article 218.3 of the TRLRHL and with regard to them agreements adopted by them organs competent of them entities local with omission of the procedure of control prior the information to send to the Court of accounts in relation to the article 218.3 of the TRLRHL, whose content is details in them successive paragraphs of this instruction , covers the following areas: information general relative to the operation of the control internal of the entity, as well as to issues specific linked to the exercise of said control.

Information on each of the agreements and resolutions adopted against objections lodged by the local intervention, accompanied, where appropriate, of copy of the agreements and issued reports.

Information on the administrative records of expenses or processed agreements outside of the procedure and with omission of prior control, have been or not instrumented by means of extrajudicial recognition of credit records, accompanied, where appropriate, agreements and issued reports.

Information relating to the main anomalies in the management of income.

In the annex of this instruction are details the information concrete that has of contribute is in each case, as well as the documentation that must accompany is.

Remission of the information and documentation shall be made by telematic process and through a specific module located on the platform of accountability of accounts of the entities local, prior to 30 April of the following year to which they refer.

The computation of time limits, as well as the presentation of documents relating to this obligation is implemented by means of the electronic registry of the Court of Auditors, in accordance with the criteria laid down in the agreement of the Commission of Government of the Court of Auditors on March 30, 2007 regulatory of the referred registration.

He shipping of it information on each one of them paragraphs up referred-agreements and resolutions contrary to repairs, agreements and resolutions in records with omission of control prior and anomalies of income-is may make through it introduction of them data in it application or through the import of a file in format «xml», in accordance with them schemes «xsd» published in the website of the Court of accounts (www.tcu.es) and in it address www.rendiciondecuentas.es.

In the event that during the exercise have not had taken in the entity any agreement contrary to the objections formulated, or records of extrajudicial recognition of credit, nor agreements with omission of previous audit been adopted or processed outside of the procedure, nor been detected anomalies in terms of income, shall be recorded such circumstance through negative certification containing in the aforementioned computer application to this effect.

The sender of the information and documentation concerned be used a recognised electronic signature based on a qualified certificate and produced by a secure-signature-creation device. Them notifications, communications or remission of documentation so made shall enjoy of validity and efficiency, in the terms of the article 45 of the law 30 / 1992, of 26 of November, of regime legal of them administrations public and procedure administrative common; deployed its efficiency when are received by their recipients and will be valid whenever guarantee their authenticity, integrity, conservation and others guarantees and requirements required by the normative applicable. Will be equally valid them copies of documents original stored by means electronic whenever is meet the requirements that is just of refer.

In accordance with the above, the information and documentation to be submitted to the Court of Auditors shall conform to the following criteria: II.1 general information: in order to facilitate a proper interpretation of the information that is sent in compliance with article 218.3 of the TRLRHL, the intervention body must communicate certain information about certain general aspects of internal control of the local authorities. (In particular, in relation to the following issues: to) implementation of a system of control limited prior and scope of them ends that in said procedure is checked.

(b) performances of financial control carried out.

(c) existence of any reports unfavorable of it intervention local to the approval of the budget, to the processing of modifications of credit and to the proposal of approval of the liquidation of the budget. The unfavourable reports related to the budgetary stability (multiannual planning, setting goals, monitoring and compliance of objectives and sanitation plans, financial or adjustment) will be included.

II.2 agreements costs contrary to the criteria of a repair of the external auditor: organs of intervention by local authorities under prior control must be communicated, in accordance with the breakdown referred to in I to the annex to the present instruction, a series of data relating to all and each of the agreements and resolutions adopted against the objections formulated by the external auditor.

Information to be completed shall refer to each of the objections, indicating, among other information, the file number of the repaired expenditure, amount, type of expenditure, phase of spending that has occurred, budgetary application thereof, managing body of spending, from the corresponding article of the TRLRHL invoked in the note of objection, and the organ that resolves the discrepancy against the criteria of the external auditor.

For the purposes of determine the amount of the expenditure is must have in consideration the amount (VAT included) of the business legal that is subjected to control prior, including annuities future or previous to the exercise to which is refer, in its case. In particular, and on the assumption that it's not possible to fix the amount of the expenditure, the total of the amounts that were taken into account in the / accounting documents in the / which is implemented the accounting register of agreements or resolutions referred to previous control.

If the record of expenditure referred to in repair incorporated several different businesses, for the purposes of their classification for the communication of the data taken into account, the business which represent the highest proportion of the total amount of the file which communicates.

This information can be incorporated by importing an xml file with the structure defined in the xsd file published on the Portal of accountability accounts of the entities local (www.rendiciondecuentas.es), or by filling in the data in the web application.

En_caso_de_que the amount of record exceeds 50,000 euros, must be attached, also copy in «pdf format» of the following documents: to) agreements or resolutions of the plenary, the meeting of Local Government or the President of the Local entity that is resolved to continue with the processing of record those expenses against the criteria expressed in the repair of the financial controller.

(b) supporting reports that motivate the agreement or resolution of the plenary, the Local Government Board or the President of the Local entity.

(c) in his case, report of the organ of guardianship financial.

(d) report or note of intervention in which the objection arises.

In case estimate is appropriate, the Court of Auditors, may request documents from the records of expenditure of less than this amount.

II.3 agreements and resolutions with omission of the prior control procedure: the Auditors of local authorities bodies must provide information, detail established in section II of the annex to the present instruction, about the agreements and resolutions of the plenary, the Board of Local Government and the President of the Local entity that conclude administrative expenditure records , have been or not instrumented by means of extrajudicial recognition of credit files, kept apart from the procedure and, in any case, with omission of the previous control.

Complete information will refer to each of these agreements and resolutions, showing, among other data, the number of record, date of the agreement or resolution, organ which adopts it, imports estimated for all the agreement and relationship of expenses included in the same or in the resolution with the detail offered by section II of the annex.


In the event that the amount of the agreement exceed the amount of € 50,000 - must be taken into account the totality of the agreement including, if any, annuity future or prior to the year to which it relates-, shall be accompanied by, 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 carrying out agreed expenditure.

2. copy of the report of the administrator authority.

3. copies of the report proof of the / or of the organ / s Manager / is of the expenditure.

In case estimate is appropriate, the Court of Auditors, may request documents from the records of expenditure of less than this amount.

II.4 anomalies in the management of income: the intervention of local authorities bodies must communicate a series of data related to each of the anomalies or incidents that have warned in the development of the internal control tasks of the management of revenues.

In relation to each an of them anomalies must communicate is, in accordance with the model of the annex, the detail of the nature of the income, the quantification of the amount related with the anomaly that is reported, it phase of management of income to which affects, the year of accrual, the number of record and the pending or act in which is has produced.

Additionally is may attach, in format «pdf», a copy of the report of control in which are put of manifest the anomaly of which is is reporting.

III. request of another documentation with independence of the information and documentation designated in them headings earlier, the Court of accounts, as consequence of the analysis of the information sent, may request to them entities local the shipping of documentation additional related with them records of income and of expenses to which is concerns the communication of data, or with others different.

IV. transitional provision Auditors bodies of local authorities which had not referred to the Court of Auditors or, where appropriate, the corresponding organ of Control outside of the autonomous region, the information about the matters referred to in article 218.3 of the TRLRHL relative to the year 2014, the date of adoption of this statement must send it by October 15, 2015 , adjusting is for it to it provisions in the present instruction.

If any entity has been sent to the date of approval of this statement some agreement or resolution concerning records of expenditure from 2015, shall include such s s agreement in the communication relating to the year 2015, to send before April 30, 2016.

V. disposal end this instruction shall enter in force to the day following of its publication in the «Bulletin official of the State».

Madrid, 10 July 2015.-the President of the Court of Auditors, Ramón Álvarez de Miranda García.

ANNEX information and documentation to be submitted to the Court of Auditors on the 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 agreements reached with omission of the formality of prior control i. agreements and resolutions contrary to the objections formulated.

In the model of communication must be provided the information established in the application and in the xsd schema that is published on the Portal of accountability accounts of the entities local and on the website of the Court of Auditors; (among other, is will include, according to proceed, the relative to the following issues: A.1) by each repair indicate: 1. number of the record.

2. date of repair.

3. area of the expenditure repaired: is will select which corresponds between them contained in a drop-down that will pick up all them political of expenditure related in the order of the Ministry of economy and Hacienda 3565 / 2008, of 3 of December, by which is approves the structure of them budgets of the entities local.

4. organ Manager of the expenditure repaired (President, Board of Government Local, Council, Department, Area, service, other-text free-).

5. spending phase repaired (authorization, commitment, recognition of obligation, payment order, payment, others - free text-).

6. date of agreement or decision contrary to the shelter.

7. body that resolves the discrepancy against the criteria of intervention (plenary session, President, Local Government).

(8. cause of the repair: to) failure of credit.

(b) inadequate proposed credit.

(c) absence of control of the acts which gave rise to payment orders.

(d) failure to record requirements or essential paperwork.

(e) repair derived materials checklist of works, procurement, supplies and services.

9. amount.

10. budget implementation.

11 spending mode and type of record, in accordance with the detail contained in the table below: type of expenditure personnel expenses record type.





Recruitment of staff.






Compensation:-basic remuneration.






-Complementary fees.






-Productivity.






-Bonuses.






Expenditure relating to the remuneration regime of the members of local corporations.






Compensation by reason of the service.






Other: specify.






Procurement records.





Contract of works.






Supply contract.






Service contract.






Concession contract work public.






Contract cooperation between the public sector and the private sector.






Special Administrative contract.






Mixed contract.






Modified contract.






Complementary contracts.






Management of public service contract.






Management charges.






Records of grants and Government assistance.





Competitive grants.






Granting direct subsidies.






Social emergency expenses.






Other subsidies.






Certain procedures of implementation of the budget of expenditure.





Payments to justify.






Advances of box sets.






Operations financial.





Operations of credit to long term.






Short-term Treasury operations.






Other: specify.






Operations of private law.





Acquisition of real estate.






Leases.






Publications.






Proceedings art.






Other: specify.






Expenses arising from other procedures.





Transfers.






Record of compulsory purchase.






Recognition of liability of the administration record.






Collaboration agreements.






Execution of sentence.






Urban operations.






Credit-default swaps.






Other (specify).





A.2) when the agreement or decision contrary to the repair exceeds 50,000 euros, shall be attached, in addition, the following documentation: 1. copy of the agreements or resolutions of the plenary, the meeting of Local Government or the President of the Local entity that is resolved to continue with the processing of the records of expenses against the criteria expressed in the repair of the financial controller.

2. copy of the supporting reports that motivate the agreement or resolution of the plenary, the meeting of Local Government or the President of the Local entity.

3. where applicable, copy of the report of the financial supervision authority.

4. copy of the report of intervention in which the objection arises.

II. agreements and resolutions adopted with omission of the formality of prior control B.1) in the model of communication relating to administrative expenses or agreements or resolutions of the plenary records, Local Government and the President of the Local Board processed outside of the procedure and in any case, with omission of prior control, have been or not instrumented by means of extrajudicial recognition of credit records , indicate for each agreement or resolution, the information established in the application and in the xsd schema that is published on the Portal of accountability accounts of the entities local and on the website of the Court of Auditors; among other, shall contain, as appropriate, concerning the following issues: 1. number record.

2. date of agreement or resolution of the plenary, the meeting of Local Government or the President of the Local entity that approves the record.

3. organ Manager of the expenditure repaired (President, Board of Government Local, Council, Department, Area, service, other-text free-).

(4. should exist, cause of the qualms built-in to the record or agreement: to) failure of credit.

(b) credit proposed not suitable.

(c) absence of control of the acts which gave rise to payment orders.

(d) failure to record requirements or essential paperwork.

(e) repair derived materials checklist of works, procurement, supplies and services.

5. relationship of expenses/obligations included in each record. With respect to each of the expenses/obligations shall indicate:


((a) type of expenditure: detail in the table of paragraph A.1) earlier.

((b) type of record: detail on each an of the modalities of expenditure with the breakdown of the table of the paragraph A.1) earlier.

(c) amount.

(d) application budget.

(B.2) also, by each record administrative of expenses transacted to the margin of the procedure and with omission of control prior, have been or not instrumented through records of honors extrajudicial of credits, whose amount estimated upper is 50,000 (VAT included), is must send the following documentation: 1. copy of the agreement of the full, of the Board of Government Local or of the President of the entity Local.

2. copy of the report of the administrator authority.

3. copy of the supporting statement of the / or the organ (s) administrator (s) of the expenditure.

C.82.5 anomalies at C.1 income) for each anomaly of income must be provided the information established in the application and in the xsd schema that is published on the Portal of accountability of the local entities and on the website of the Court of Auditors; between another, is will include, according to proceed, it relative to the following issues: 1. type of income (taxes local / rates / prices public / grants / funds of the Union European / transfers / alienation of investment real / operations urban / operations financial / fines and sanctions / contributions special / income heritage / others).

An option will be included in resources where appropriate, stating if they are affected or not resources.

2. economic classification of income according to the economic structure of the corresponding annual account settlement.

3. phase (commitment of income, recognition of rights, fundraising, annulment, cancellation, rectification of balances).

4 process or act in which occurs the anomaly (liquidation by padron, individual settlement, autoliquidación, admission to voluntary phase, rainy day, cancellation, cancellation by insolvency, delay/fractionation, forgiveness, return of income, prescription, payment in kind, tax benefits and other causes).

5. amount.

6. year of accrual.

7. number of record.

(C.2) also, by each anomaly in the management of income that is communicate is can attach a copy of those reports in that is include them anomalies.