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Resolution Of 7 July 2015, Of The General Intervention Of The Administration Of The State, Which Approve The Procedures Of Request Via Telematics Of Representative For Acts Of Material Verification Of Investment, The...

Original Language Title: Resolución de 7 de julio de 2015, de la Intervención General de la Administración del Estado, por la que se aprueban los procedimientos de solicitud por vía telemática de representante para los actos de comprobación material de la inversión, la...

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Article 150.2.b) of Law 47/2003 of 26 November, General Budget includes the intervention of the material verification of the investment, as an integral part of the financial function for which the exercise attributes the legal order to the General Intervention of the State Administration.

The purpose of the intervention of the material verification of the investment is to verify materially the effective realization of the works, services and acquisitions financed with public funds and their adaptation to the content of the corresponding contract or order.

Article 222 of the recast text of the Law on Public Sector Contracts, approved by Royal Decree-Law 3/2011 of 14 November, in relation to the act of receipt of contracts, provides that this act is communicated to the General Intervention of the State Administration, when such communication is mandatory, for its assistance to the State in its functions of material verification of the investment. Such communication shall be compulsory, in accordance with Article 28 of Royal Decree 2188/1995 of 28 December 1995, for the development of the internal control system exercised by the General Intervention of the State Administration, when the the amount of the investment is equal to or greater than EUR 50 000, excluding the value added tax or equivalent tax. The material verification of the investment shall in any event be carried out by the representative of the General Intervention to the act of receipt of the work, supply or service concerned.

Since the General Intervention, successive resolutions have been adopted which have allowed, on the one hand, to improve the standard model for the application of a representative; and, on the other, a very significant advance in the the introduction of the telematic route as the means used by the managing bodies to deal with their applications. Thus, the resolution adopted on 5 June 2006, subsequently amended on 29 July 2009, was intended to make certain improvements to the telematic application procedure initially regulated in the resolution of 20 January 2006. 2003.

The last resolution, adopted on 11 June 2012, was intended to take a further step towards the full use of electronic, computer and telematics techniques in the processing of applications from representatives to the EU. General intervention, amending the previous Resolution of 5 June 2006 in the sense of articulating the telematic route as the general means of application for a representative for the acts of material verification of the investment. Thus, the Resolution came to regulate a procedure in which the communications which the managing bodies sent to the General Intervention were carried out in any case by means of the computerized and telematic means enabled by the same.

This Resolution comes to collect the experience acquired with the application of the telematic procedure to be used by the management centers, incorporating improvements to it, as well as extending the application of the media (a) the information provided to all the actors involved in the material verification of the investment, including the representatives of the General Intervention, as well as the staff appointed for the work of advising them.

In this regard, the experience gained since the entry into force of the Resolution of 11 June 2012 shows the need to adjust the standard model for the application of a representative. Furthermore, the full incorporation into the telematic procedure by all the bodies involved in it requires the definition of two new application models to be used by the Delegated Interventions for the application of the designations in cases where they deem it appropriate, as well as for the modification of designations already agreed upon by the General Intervention.

By virtue of the above I have:

First. Object.

This Resolution is intended to:

1. Regulate the application procedure for the representative of the General Intervention of the State Administration (IGAE) for acts of material verification of the investment through electronic means.

2. Establish the channel for articulating the communications by telematic means of the designation of representative between the IGAE, the management centers, the interventions and the advisors.

3. Approve the standard models for the request of the IGAE representative for the material verification of the investment, and the models for the application of amendments as set out in the Annexes to this Resolution.

Second. Scope of subjective application.

This Resolution shall apply to the management centers of the General Administration of the State, its Autonomous Bodies and the Public Research Bodies included in the scope of the function Controller.

Third. Objective application scope.

1. The procedure laid down in the following paragraphs of this Resolution shall apply to requests from the representative for the General Intervention of both administrative contracts, whatever the legal regime to which they are subject, as in the case of works, the manufacture of goods and the provision of services executed by the Administration itself, an application which, in accordance with Article 28 (4) of Royal Decree 2188/1995 of 28 December 1995, is the internal control system exercised by the IGAE will be required when the amount of the investment is equal to or greater than EUR 50,000, excluding value added tax or equivalent tax.

The same procedure shall apply to requests for modification, in terms and with the limits provided for in this Resolution.

2. Notwithstanding the foregoing, in the exercise of the powers that Royal Decree 2188/1995 of 28 December 1995 cited above, it recognizes the Financial Controller for the purposes of being able to agree on the non-designation of a representative for the purposes of his/her intervention of the material verification of the investment, will not proceed to request the designation of representative of this General Intervention in those cases in which the object of the benefit corresponds to a service of cleaning, safety, assistance to the management of works, transport, postal services, or the supply of energy electrical, fuel, gas and water, as it is not susceptible to material verification.

Without prejudice to this, if the Financial Controller to which the prior intervention of the recognition of the obligation is concerned, it is understood that the benefit is to be subject to material verification, it shall inform the Centre thereof. the procedure set out in the Eighth paragraph of this Resolution, in accordance with the reference made in the 10th paragraph.

Fourth. General conditions for using the telematics path by the Request Manager Center.

1. The request for a representative of the IGAE for the material verification of the investment shall be made by means of the telematic procedure laid down in the Eighth paragraph of this Resolution, in accordance with the requirements and procedures which details are detailed.

2. This procedure shall be reserved for the bodies of the Management Centres of the General Administration of the State (AGE) or Public Bodies falling within its scope which have competence in the processing of the procurement file or of the order.

For the purposes of this Resolution, the Management Centre shall mean the provincial steering or delegation to which the competence for the approval of the expenditure file corresponds. For the purposes of this Resolution, the processing unit shall mean the administrative body dependent on the managing centre to which the processing of the procurement is concerned, without prejudice to the approval of the contracting authority.

To be several investment financing bodies, it will act as the managing centre of the investment body acting as the contracting authority. However, if the latter is not included within the scope of the financial function, it shall act as the managing centre for the management of the budgetary credit which finances the expenditure arising from the financial contribution. investment from among those included in the scope of the control.

3. For each applicant managing centre the IT application provides for two user profiles: User competent for the signature of the application for designation of the IGAE representative for the material verification of the investment; and the user of the application. A request for a high-user processing user cannot be submitted without a signatory user-high request being submitted.

3.1 The first user profile, user competent for the signature, shall be the responsibility of the operator of the managing or processing unit requesting the AGE or the Public Body with competence to make this request.

3.2 The second user profile, the user, will be assigned by the previous competent user among the persons who provide their services in the managing centre or the requesting processing unit of the AGE or the Public Body, for the recording of the applications for the designation of the IGAE representative for the material verification of the investment.

4. The COREnet application, depending on the type of user that you are accessing (transacted or competent to sign), has different capabilities.

4.1 The processing user can perform at least the following operations:

4.1.1 High requests. This option allows for the capture of the standard model of request for the designation of the IGAE representative for the material verification of the investment, prior to its subscription and referral, according to Annex I.

4.1.2 High defect and defect sub-healing request for modification of a previous request. This option allows for the capture of the standard modification request model, prior to its subscription and referral, as shown in Annex III.

4.2 The competent user to sign, in addition to the previous operations, may make the electronic signature of the requests discharged and pending signature.

5. Access to the application will be carried out through the Virtual Office of the Internet portal of the General Intervention of the State Administration (www.pap.minhap.gob.es), requiring, in any case, electronic DNI, or employee certificate public, of those admitted by the verification platform established in Article 25.1 of Royal Decree 1671/2009 of 6 November 2009, for which the Law 11/2007, of 22 June, of electronic access of citizens to the public services.

As an authentication element in application access, both user profiles, competent to sign and process, will require electronic DNI or the electronic certificate of public employee. In addition, the user competent to sign will require the same electronic certificate used for accreditation to the application, for the electronic signature of the application form.

6. The application for access to the application for the purposes of the procedure laid down in the Eighth paragraph shall be made in accordance with the provisions of the Resolution of 27 February 2009 of the Secretariat of State for Finance and Budget, regulates the security policy of the information systems of the General Secretariat of Budgets and Expenses and the General Intervention of the State Administration, and the required access profile must be specified in the application. This request shall be in accordance with the provisions of the procedure for access to information systems for the services of budgetary information, for users outside the scope of the budgetary administration, published in the Internet portal of the General Intervention of the State Administration: http://www.pap.minhap.gob.es, in the channel "Virtual Office", within the section on "Access to information systems".

This request for access will be resolved by the Subdirectorate General of Intervention, Fiscalization and Legal Analysis in Contracts, Grants and Conventions of the IGAE as responsible for the file, in the terms of the Law Organic 15/1999, of December 13, protection of personal data.

7. In those cases where technical anomalies are detected in the telematic participation in the application procedure of the IGAE representative for the acts of material verification of the investment, that circumstance shall be put into effect. knowledge of the person concerned by the system itself through the corresponding error messages.

8. The telematic participation in the application procedure of the IGAE representative shall not be accepted for the material verification of the investment, where the electronic certificate used has lost its validity or does not match its ownership with the identification of the data subject.

Fifth. General conditions for the use of the telematics via the Delegated, Regional or Territorial Interventions.

1. The computer application includes the following user profiles: the owner of the operator; the controller; and the staff of the intervention.

1.1 The profile of "Headline Controller" shall be assigned to the holder of the Delegated, Regional or Territorial Intervention.

1.2 The profile of "Interventor" will be assigned to the Interventor/is different from the holder assigned to the Delegated, Regional or Territorial Intervention, which may be designated as representative of this General Intervention to assist to the material evidence of the investment.

1.3 The "Intervention staff" profile shall correspond to that staff of the Delegated, Regional or Territorial Intervention other than the former, as determined by the incumbent Controller.

2. The COREnet application, depending on the type of user who accesses it, will present different benefits, taking into account the profile and whether the representative designated by this General Intervention is integrated or not in the Delegate, Regional or Territorialque holds the competence to audit the acts of management of the file related to that investment:

2.1 The holder, the Financial Controller, and the other staff assigned to the Intervention that holds the competition to audit the management acts related to that investment, will be able to do the following operations:

2.1.1 High designation request during the execution of the investment. This option allows for the capture of the standard model of request for the designation of the IGAE representative, prior to its subscription and referral, according to Annex II.

2.1.2 High defect and defect sub-healing of a prior request for designation during the execution of the investment. This option allows for the capture of the standard modification request model, prior to its subscription and referral, as shown in Annex IV.

2.1.3 High request for modification of a designation. This option allows for the capture of the standard modification request model, prior to its subscription and referral, as shown in Annex V.

2.1.4 High receipt minutes and other reports.

2.1.5 Tracking of designations.

2.2 The holder and the Financial Controller/is assigned to such Intervention, in addition to the previous operations, may carry out the electronic signature of the requests discharged and pending signature.

2.3 The holder, the Financial Controller, and the rest of the staff assigned to an Intervention other than the one holding the competition to audit the management acts related to that investment, which is designated as representative of this General Intervention to carry out the material verification of the investment, may perform the following operations:

2.3.1 High request for modification of a designation. This option allows for the capture of the standard modification request model, prior to its subscription and referral, as shown in Annex V.

2.3.2 High receipt minutes and other reports.

2.3.3 Tracking of designations.

2.4 The holder of an intervention other than that which holds the jurisdiction to audit the management acts related to that investment, which is designated as representative of this General Intervention for carry out the material verification of the investment, and the Interventor/is attached to that Intervention, in addition to the previous operations, may carry out the electronic signature of the requests discharged and pending signature.

Sixth. General conditions of use of the telematics route by the delegates of advisors.

1. It shall also be carried out by telematic means, through the COREnet application, the communication of application to the various delegates of advisers appointed by the Subsecretariats of the Ministries for the appointment of a specific official dependent on them and belonging to the Body or Bodies of the State of the specialties that are required to carry out the work of advising the representative of the designated Intervention, when depending on the type of verification to be carried out the assistance of qualified personnel with technical expertise is deemed necessary special.

2. The IT application provides the following user profiles for the management by the delegates of advisors: Head Delegate; Substitute of Delegate and Staff associated with the office of the Delegate.

2.1 The "Head Delegate" and the "Delegate Substitute" will have access to all the functionality that the application has considered for the Advisors ' Delegates, and can perform the following operations:

2.1.1 Management of the census of advisors assigned to the Delegate for each specialty that you manage.

2.1.2 An advisor assignment to each receive request that has been the object of the IGAE representative designation, which has been attributed to the advisor assignment.

2.1.3 Reassignment of advisor to receive requests for which you have already assigned an advisor, and for justified reasons, the assignment should be modified.

2.1.4 Advisor assignment communication.

2.1.5 Consultation of the situation of the receiving requests that have been the subject of the appointment of the IGAE representative, and have been attributed to him as a delegate of advisors.

2.2 Staff associated with the Delegate's office may perform all operations of the Delegate except to communicate the assignment.

3. Access to the application for the reception and display of telematic communications shall be carried out as referred to in point 5 of paragraph 4.

4. The application for access to the application shall be made as referred to in point 6 of paragraph 4. A request for discharge of "Substitute Delegate" or "Associate Staff" may not be submitted without the request for discharge of "Head Delegate" has been previously submitted.

5. The delegate to whom the appointment of an adviser is requested shall communicate to the General Intervention, through the COREnet computer application, the data of the adviser appointed for the assistance to the act of verification which may in no case be on staff who are absent, low, or similar situation involving the impossibility of carrying out the work of counselling.

6. If a duly motivated circumstance prevented the appointment or the selected official from carrying out its advisory work to the representative of the designated intervention, the Delegate shall communicate such a circumstance. to the General Intervention, through the COREnet computer application, as soon as possible, in order to be able to make a new request for an advisor.

Seventh. Standard application models.

1. The new model application models provided for in this Resolution and the instructions for completing them are approved, to be used in accordance with the provisions of this Resolution, as set out in the Annexes thereto.

2. Annex I to this Resolution sets out, on the one hand, the unified and standardised model for the request of the IGAE representative for the material evidence of the investment referred to in the Third paragraph of this Resolution; and another, the instructions on how the application is to be completed.

This model shall be used by the Management Centres and processing units to be used by all representative requests included in the scope of the objective of this Resolution.

3. Requests for a representative shall be processed within 30 working days of the date of termination of the benefit under contract or order, the date of delivery or the total realization of the contract being understood. investment. The provisions of paragraphs 5 and 6 of this paragraph shall also be observed. If the application relates to receipts to be made abroad (European Union and/or Rest of the World), the processing time shall be forty-five working days.

Identical period, of thirty days, shall govern the application for which the Management Center, in accordance with the provisions of Article 168 of the current General Regulations of the Law of Contracts of Public Administrations, appreciates exceptional reasons of public interest for the effective occupation of works or their putting into service for public use.

Where, in accordance with the documents governing the execution of the investment, the existence of "partial deliveries" is provided for, the period of 30 days shall be counted as the date of receipt provided for in the first delivery or delivery to run. In this case, a single comprehensive application of the total amount of the investment will be processed, i.e. the total amount of the planned partial deliveries.

The provisions of the previous paragraph on partial deliveries also apply in cases where the contract or contract has different benefits, such as: joint procurement of the project and the execution of the relevant works; joint procurement of project drafting and management and control of the works, or their assimilables.

4. Requests for representatives shall be accompanied by the following documents, preferably in PDF format:

a) Approval of the expense commitment and its corresponding prior audit.

(b) Statement of Specific Administrative Clauses or, failing that, an equivalent document.

(c) Project memory in the case of works, and the specifications of technical specifications or, failing that, document equivalent, in all other benefits.

d) Budget.

e) Contract or order with, if applicable, agreed modifications.

5. In accordance with the provisions of paragraphs 2 and 4 above, in those applications referred to this General Intervention which do not conform to the standard model, they are not duly completed, or do not attach the specified documentation, The managing centre or processing unit shall be required for the corresponding sub-healing, giving to that end a period of 3 working days, after which, if the request is not addressed, the application shall lack validity and effectiveness, (a) the effect of the same and, consequently, a new application for representative by the Manager Center.

6. Without prejudice to the time limit set out in point 3 above, for the purpose of preventing applications from being cured by the Management Centre at an excessive time, applications for which the investment is to be made shall not be accepted. documentation submitted, not close to completion. In such cases, the submitted application shall be deemed to be out of time and without effect, such circumstance being communicated to the Management Centre or processing unit and requiring the submission of a new request for a representative within the time limit set.

Eighth. Procedure for the request of the IGAE representative for the acts of material verification of the investment through telematic means.

1. The participant in the procedure will be in communication with the IGAE by accessing the corresponding option of the virtual office of the General Intervention Portal of the State Administration and will proceed as follows:

1.1 Once connected and overcome the validation and authentication process will be accessed to the COREnet application that allows participation in the procedure of application for designation of the IGAE representative for the acts of material verification of the investment.

1.2 The telematics application will consist of two phases:

1.2.1 In the first, the processing user performs the recording of the application through the application itself in accordance with the model and the instructions set out in Annex I of this Resolution, without such request acquire effect from the actual fact of the recording.

1.2.2 In the second phase, the competent user performs the electronic signature of the application or the relationship of pending signature of the corresponding Management Center or the requesting processing unit of the Administration General of the State or Public Body, taking effect from that moment on.

1.3 Signed requests will have effects after confirmation has been received for the signature act.

1.4 The electronic signature of the application by the competent user shall be an electronic signature based on an electronic certificate as provided for in Article 21.a) and b) of Royal Decree 1671/2009 of 6 November 2009. partially develops Law 11/2007, and will conform to the provisions of the Policy of Electronic Signature and Certificates of the General Administration of the State, published by Resolution of 29 November 2012, of the Secretariat of State of Public administrations, using the XAdES standard provided in the same.

The electronic certificate used for the electronic signature shall be one of those admitted by the verification platform set out in Article 25.1 of Royal Decree 1671/2009 of 6 November 2009. Law 11/2007, of June 22.

2. The holder and the Financial Controller are assigned to the Intervention which holds the competence for the supervision or prior intervention of the acts of management of the contracts or orders falling within the scope of this Regulation. Resolution, may request the General Controller to carry out material checks on the investment during the execution of the work, performance or service, when circumstances are appreciated.

The prompt procedure will be described in the previous point with the following specialties:

2.1 The application shall conform to the model and instructions set out in Annex II to this Resolution.

2.2 The competent user for the signature of the application or the list of pending signature applications shall be the staff of the Intervention with competence to carry out the electronic signature.

Ninth. The telematic communication procedure for the designation of the IGAE representative.

1. The resolution of the designation or non-representative of the IGAE shall be signed electronically by electronic certificate of those provided for in Article 21 (a) and (b) of Royal Decree 1671/2009 of 6 November 2009. Law 11/2007, and shall be in accordance with the provisions of the Policy of Electronic Signature and Certificates of the General Administration of the State, published by Resolution of 29 November 2012, of the Secretariat of State of Public administrations, using the XAdES standard provided in the same.

The electronic certificate used for the electronic signature shall be one of those admitted by the verification platform set out in Article 25.1 of Royal Decree 1671/2009 of 6 November 2009. Law 11/2007, of June 22.

2. The communication of the designation or non-representative of the IGAE to be made to the Management Centre and, where appropriate, the representative of the Intervention and the Delegate or Delegates of advisers shall be carried out by means of the application of the application. COREnet, with electronic seal of those provided for in article 18 of Law 11/2007, of 22 June, adjusted to the provisions of the Policy of Electronic Signature and Certificates of the General Administration of the State, published by Resolution of 29 November 2012, from the Secretariat of State of Public Administrations, using the standard XAdES provided in the same.

The electronic certificate used for the electronic seal shall be those admitted by the verification platform set out in Article 25.1 of Royal Decree 1671/2009 of 6 November 2009. Law 11/2007, of June 22.

3. The Management Center or the processing unit, as well as the representative of the Intervention, and the Delegate or Delegates of designated advisors, shall have access to the COREnet application for the display of communications and the consultation of the requests and receipt designations that correspond, for the purposes of their follow-up.

10th. Procedure for requesting modification through telematic means.

1. Once the designation has been made, it is not possible for the Management Centres or the processing units or the appointed representatives to rectify or alter the appointments made by the General Intervention.

2. Where further action is taken after the request for designation, there are changes in the aspects of the designation previously made, or circumstances may be present which alter the data taken into account for the purposes of the designation. Designation of the representative of this Intervention, the competent management or processing unit shall request the appropriate modification, in accordance with the model and the instructions set out in Annex III to this Resolution. The application shall not have an effect on the actual fact of recording, signature and remission, and must conform to the procedure described in paragraph Octavo.1 of this Resolution.

3. In addition, the representative of the designated intervention may request the modification of the designation made or not, as well as of the adviser assigned or not, if the examination of the documents in the file of the investment to be received, Circumstances that advise to modify the scope or meaning of the resolution, the appointment of an adviser or the replacement of an optional technician assigned to the advisory work, in accordance with the model and the instructions set out in Annexes IV or V to this Resolution, as appropriate. The application shall not acquire any effect on the actual fact of the recording, signature and remission.

In any case, it must comply with the procedure described in Section Octavo.2 of this Resolution, and be accompanied by an exhibition on the need, in which those aspects of the object of the investment must be concretized, in accordance with the description contained in the documents or documents governing the execution of the documents, in respect of which the designation is sought or advice is sought, as well as, in the latter case, the speciality and characteristics of the advice.

11th. Information for the prior intervention of the recognition of the obligation.

In cases where the request for a representative of the IGAE is mandatory, the requesting management centre shall communicate the application number allocated by COREnet to the competent Financial Controller for the prior intervention of the recognition of the obligation at the time of the referral of the file for such purposes, in order for the control body to be able to access the communications submitted by the IGAE in relation to that request.

The authorized officials of the delegated intervention may access the COREnet application for verification of these communications, identified through the aforementioned application number.

12th. Transitional arrangements.

1. Requests from representatives to this General Intervention to be submitted prior to the entry into force of this Resolution shall be governed by the above rules.

Those that are made as of the entry into force of this Resolution, will conform to the forecasts contained therein.

2. As long as the functional developments provided for in the COREnet application are not available, in order to be able to carry out the referral and discharge of the minutes of receipt and other reports, and the follow-up actions provided for in the fifth paragraph of the Resolution, they will continue to be developed through the means used prior to the entry into force of this Circular.

In any case, the date on which new IT procedures are available for the submission of minutes and follow-up actions will be published on the Corporate Intranet and on the IGAE Internet portal. (www.pap.minhap.gob.es).

13th. Repeal clause.

The Resolution of the General Intervention of the State Administration of 5 June 2006 is without effect.

14th. Entry into force.

This Resolution shall enter into force on 14 July 2015.

The standard models for the application of the representative, and the request for amendment, which are listed in the Annexes, are also applicable to the Military Administration of the State.

Madrid, July 7, 2015.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.

ANNEX I

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ANNEX II

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ANNEX III

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ANNEX IV

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ANNEX V

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