Article 4.2 of the Organic Law 6/2013, of 14 November, for the creation of the Independent Fiscal Responsibility Authority, provides that the Authority will have at its disposal the economic and financial information relating to the General Government. In order to ensure efficiency and avoid duplication in the reporting of information, access to information shall preferably be carried out through the Ministry of Finance and Public Administrations, without prejudice to the possibility of directly additional information to the relevant Public Administrations, in particular where the information obtained through the Ministry is not sufficient, complete or require any clarification.

Also, it is expected that through the Order of the Minister of Finance and Public Administrations, prior to the report of the Independent Fiscal Responsibility Authority, the data and documents and procedures for referral will be determined, including telematic systems, which the Ministry of Finance and Public Administrations shall have on a permanent basis at the disposal of the said Authority.

On the other hand, Article 6 of the Organic Statute of the Authority, regulated in Royal Decree 215/2014 of 28 March, approving the Organic Statute of the Independent Fiscal Responsibility Authority states that by Order of the Minister of Finance and Public Administrations, after report of the Independent Authority of Fiscal Responsibility, will determine the data, documents and procedures of referral, including the telematic ones, than the Ministry of the Finance and Public Administrations will have permanent character at the disposal of the above Authority, as well as the access of the Authority to the additional information it may require.

This Order has as its object the development of the provisions of these precepts of the Organic Law 6/2013 of 14 November, and of the Organic Statute with the double purpose of guaranteeing, on the one hand, the access of the Authority Independent of Fiscal Responsibility as much information is necessary for the development of its functions and, on the other hand, to coordinate the flows of information to the cited Authority with those already existing between the Public Administrations effects of avoiding duplication and inefficiencies.

In this regard it is noted that a great deal of the information of the Territorial Administrations whose referral to the Independent Authority of Fiscal Responsibility regulates this order, through the Central of Information Economic-Financial of the Public Administrations, it is already the object of referral by the same to the Ministry of Finance and Public Administrations, as a consequence of the Order HAP/2105/2012, of October 1, for which the obligations for the provision of information provided for in Organic Law 2/2012 of 27 April 2012, Budgetary stability and financial sustainability.

The Order is articulated in five chapters. The first of these "General provisions", points out the preferential channel of relationship of the Independent Authority of Fiscal Responsibility with the Public Administrations through the Central of the economic-financial information of the Public administrations of the Ministry of Finance and Public Administrations, the information of which shall be made available to the Authority on a permanent basis. In this way, the important exercise of transparency, centralization and systematic treatment of the economic and financial information of the public sector promoted and materialized by the Ministry of Finance is put at the service of this important Administrations since the approval of the Organic Law 2/2012, of budgetary stability and financial sustainability. In addition, the information referred to the Public Administrations, which is obtained by the Ministry of Finance and Territorial Administrations pursuant to Order PAH 2105/2012 of 1 October 2012, is effectively channelled through this the remaining Public Administrations unnecessary duplication of feed channels.

The Order also regulates access to additional information by the Authority, establishing the procedure, form of request and referral of new data, time limits for supply and the assumptions in which it will be made available. information required by the Authority, in accordance with the provisions of the Organic Law 6/2013 of 14 November, of the creation of the Independent Fiscal Responsibility Authority, and Royal Decree 215/2014 of 28 March.

In Chapters II, III and IV of the Order, the economic and financial information of the Central Administration and of the Social Security, as well as aggregated information of all the Public Administrations, is detailed in detail. of the Autonomous Communities and Local Corporations, respectively, with which the Authority will have a permanent seat. Thus, Articles 5 to 12 gather a broad range of information, data and reports, the analysis of which allows for a thorough understanding of the economic, financial and budgetary situation of each level of administration.

Finally, Chapter V of the Order regulates the request for information by the Authority to a Ministerial Department or Territorial Administration once such information has not been obtained by the channel. The Central Bank of Central and Eastern Europe is a member of the Central Bank. As a guarantee of the coordination in the information flows and the reliability of the information made available to the Authority through this route, it will inform the Ministry of Finance and Public Administrations of this information. obtained. Finally, the obligations to supply information of the international relations activities set out in Article 7.1 of Royal Decree 215/2014, of March 28, are developed.

The Order is completed with a single additional provision and two final provisions. By means of the additional provision, which regulates the obligations for the publication of the non-financial operations of the Central Administration and the Social Security subsector and of the information relating to contingent liabilities Public administrations, the transposition into Spanish law of Council Directive 2011 /85/EU of 8 November 2011 on the requirements applicable to the budgetary frameworks of the Member States is completed. The final provisions, for their part, provide for the partial incorporation into Spanish law of Council Directive 2011 /85/EU of 8 November 2011 and the entry into force of the order the day following that of its publication in the "Official State Gazette".

In its virtue, according to the State Council, I have:

CHAPTER I

General provisions

Article 1. General access to economic and financial information by the Independent Fiscal Responsibility Authority.

1. The Independent Fiscal Responsibility Authority shall have access to the economic and financial information corresponding to any of the subjects referred to in Article 2 of the Organic Law 2/2012 of 27 April, of budgetary stability and Financial sustainability, elaborated in compliance with this Law or other laws or regulations. Such access shall not reach information that is ancillary or supportive as contained in notes, drafts, opinions, summaries, communications and internal reports or between administrative bodies or entities.

2. All entities within the scope of the Independent Fiscal Responsibility Authority shall provide the necessary support, assistance, assistance and collaboration, providing the necessary documentation for the appropriate exercise of their duties, as provided for in this order.

Article 2. Relations between the Independent Fiscal Responsibility Authority and the Central Public Administrations Financial Information Center.

1. The access of the Independent Fiscal Responsibility Authority to the information referred to in the previous article, will be carried out through the Ministry of Finance and Public Administrations, being the liaison unit of the Ministry of Finance. Central to the economic and financial information of the Public Administrations, dependent on the General Secretariat for the Coordination of Economic and Financial Information.

2. The Independent Fiscal Responsibility Authority shall have access on a permanent basis to the information provided by the Central Information Office in accordance with the provisions of Article 28 of Organic Law 2/2012 of 27 April.

3. The Authority may also request access to additional information in accordance with Article 5.

Article 3. Referral of documentation object of reports

1. The referral of the documentation covered by the reports referred to in Articles 14, 15, 16, 18, 19, 20 and 22 of the Organic Law 6/2013, of 14 November, of creation of the Independent Authority of Fiscal Responsibility will be carried out by the Competent administration to the Authority in good time for the issuance of the said reports, therefore not being necessary a request for referral by the Independent Fiscal Responsibility Authority.

2. The Independent Fiscal Responsibility Authority will publish on its website a calendar with the deadline for the referral of complete information available from the Public Administrations necessary for the issuance of their reports.

3. The Independent Fiscal Responsibility Authority, through its President's Resolution, may approve, for each of the reports to be issued, an Official Redeemed Information Relationship.

Article 4. Means of remission of information.

1. The referral or making available of the documentation and information by the Ministry of Finance and Public Administrations to the Independent Fiscal Responsibility Authority will be carried out through the Central Information Office. financial-economic of the public authorities in Spanish and through electronic means, except that for exceptional and justified reasons the Authority authorizes its referral by other means or language.

2. The transfer of information to the Independent Fiscal Responsibility Authority shall be carried out by the person in charge of the Central Public Administration's financial and economic information system by means of an advanced electronic signature based on a recognised certificate, in accordance with Law 59/2003 of 19 December, of electronic signature, except in those cases where it is agreed that its use is not necessary.

3. The referral or making available of the information to the Independent Fiscal Responsibility Authority shall be made in the format in which the information of origin is available in the Central of the economic and financial information of the Public Administrations.

In any case, the Authority, after agreement with the Ministry of Finance and Public Administrations, may define and require that the requested information be provided in a certain format to facilitate its processing and analysis.

4. Notwithstanding the foregoing, the remission of information may be replaced by a system of remote access by the Independent Authority of Fiscal Responsibility to the contents published by the Central Economic and Financial Information Public Administrations.

5. In accordance with the provisions of Article 5 of the Organic Law 6/2013 of 14 November, as well as in Article 10 of Royal Decree 215/2014 of 28 March 2014, approving the Organic Statute of the Independent Authority of Liability Fiscal, the adoption of any agreement, programme or project which has been informed by the Authority will require that, in an express manner, it includes this circumstance in the text itself, indicating whether or not it has been endorsed by the Authority, as well as the expresses the mandatory and non-binding nature of such reports. If the Administration or the entity to which the report is addressed deviates from the recommendations which the Authority has expressly formulated in its report for the purpose of the report, it shall give reasons for it in a report and incorporate it into the report. file, which shall be communicated to the Authority.

Article 5. Procedure to meet the requirements of additional information made by the Independent Fiscal Responsibility Authority.

1. As set out in Article 2.3, the Independent Fiscal Responsibility Authority may request additional information if the public information available through the Ministry of Finance and Public Administrations is not sufficient, complete or require any clarification.

2. The request for additional information shall, in the first instance, be made to the Central Information-Economic Information Centre of the Public Administrations.

3. The Independent Fiscal Responsibility Authority shall direct its application by electronic means to the Central of Economic and Financial Information by means of an advanced electronic signature of its President, with an indication of the legal provision or a regulatory authority to determine the production of the requested information as well as the reasons for the request in relation to a report determined by the Organic Law 6/2013 of 14 November or, by an opinion or study, the performance of which has been formally agreed in accordance with the provisions of Royal Decree 215/2014 of 28 March 2014, approves the Organic Statute of the Independent Fiscal Responsibility Authority.

4. The Central Information-Economic Information of the Public Administrations shall transmit or make available the information requested within the time limit set by the Independent Fiscal Responsibility Authority, which may not be less than five days not more than 15. If the Authority does not set a deadline for the referral of the information, it shall be transmitted within 10 working days. The Public Administration's Central Economic Information-Financial Information Center will motivate why it cannot be provided solely for the following reasons:

(a) The information requested has the consideration of an auxiliary or support character or is information contained in notes, drafts, opinions, summaries, communications and internal reports or between bodies or entities administrative.

b) The processing of the requested information is not motivated by a legal or regulatory provision.

c) The information requested is motivated by a legal or regulatory provision, but it is requested at a time prior to the current regulations for its elaboration. In this case, the Independent Fiscal Responsibility Authority shall be notified of the date on which the information shall be published and available.

(d) In the case of information referred to the Autonomous Communities or Local Corporations, if such information has not been previously supplied by the latter to the Ministry of Finance and Public Administrations.

5. The Authority may direct a request for information to another Ministerial Department or the relevant territorial administration where the Ministry of Finance and Public Administrations has been previously requested in accordance with this Article. and has not received the information for a cause other than those referred to in points (a), (b) and (c) of the previous paragraph. In any event, the request made to other departments of the Ministry of State or Regional Government shall be reasoned in accordance with paragraph 3 of this Article and it shall be noted that there has been a prior request to the the Central Economic and Financial Information Administration of Public Administrations.

CHAPTER II

Information from the Central Administration and Social Security

Article 6. Information from the Central Administration and the Social Security Administrations in terms of national accounting.

The Ministry of Finance and Public Administrations will have on a permanent basis the following economic-financial information in terms of accounting at the disposal of the Independent Fiscal Responsibility Authority national of the Central Administration and of the Social Security Administrations, as well as the consolidated or aggregated information of the whole of the Public Administrations or its subsectors within the time limits and in the detail with which such information is available in the Central Economic and Financial Information General Government:

a) On a monthly basis, consolidated data from the Central Administration, Autonomous Communities and Social Security Administrations. In particular, monthly information on non-financial transactions carried out by the aggregate of the sub-sectors Central Administration, Autonomous Communities and Social Security Administrations, according to the accounting criteria national.

b) On a monthly basis, non-financial transactions in the Central Administration sub-sector. In particular, monthly information on non-financial transactions carried out by the sub-sector Central Administration, in accordance with the national accounting criteria.

c) On a monthly basis, non-financial operations of the Social Security Administrations sub-sector. In particular, monthly information on non-financial transactions carried out by the Social Security Administrations sub-sector, according to the national accounting criteria.

d) On a monthly basis, ratio of the budgetary data based on the public accounts of the units that make up the general government sector for the sub-sectors of the Central Administration and the General Administration on social security in compliance with Article 3.2 of Council Directive 2011 /85/EU of 8 November 2011 on the requirements applicable to the budgetary frameworks of the Member States.

e) On a quarterly basis, non-financial operations of the Public Administrations in terms of national accounting.

(f) On an annual basis, non-financial transactions in terms of national accounting for the whole of the Public Administrations and for each sub-sector.

g) On an annual basis, information in terms of national accounting of taxes and social contributions of the Public Administrations.

h) On an annual basis, a functional classification of government expenditure in accordance with the national accounting criteria.

(i) Information on notifications to the European Union regarding deficit and public debt in the context of the Excessive Deficit Procedure, once they are published.

Article 7. Budget implementation information of the Central Administration and its Agencies.

The Ministry of Finance and Public Administrations will have on a permanent basis the following economic and financial information concerning the implementation of the Independent Fiscal Responsibility Authority State public sector budget:

1. Monthly information to be made available to the General Courts by the General Intervention of the State Administration in accordance with the provisions of Article 135 of Law 47/2003, of 26 November, General Budget, and in accordance with Order EHA/30 67/2011 of 8 November, approving the Accounting Instruction for the General Administration of the State, consists of the following information:

(a) Expenditure Budget: For the current year's expenditure budget, and for each of the budget, organic, programme and economic classifications, detailing the same at the section level, expenditure policy and article, will present the information that is established in the General Plan of Public Accounting for the State "Liquidation of the expenditure budget". In particular:

1. The definitive budgetary appropriations, differentiating them as they correspond to those approved in the initial budget or those from subsequent modifications to it.

2. The committed expenses.

3. º Net recognized obligations.

4. The payments made.

5. The Pending Payment Obligations.

6. º Credit Remainers.

The above information shall relate to all operations that have been carried out from the beginning of the financial year to the end of the period to which it relates.

(b) Amendments to the appropriations in the Expenditure Budget: With the same level of disaggregation as set out in point (a) above, the authorised modifications to the initial appropriations of the expenditure budget which are they have produced during the period for which the information relates, detailing:

1. Extraordinary Credits.

2. º Credit Supplements.

3. º Credit Extensions.

4. º Credit Transfers, distinguishing between positive and negative.

5. º Credit Remainer Incorporations.

6. Revenue-generated credits.

7. Basis for cancellation and rectification.

8. º Redistribution of credits.

9. Total modifications.

c) Execution of the Revenue Budget: For the revenue budget of the financial year that is closed, and for each of the items that make up the economic classification of the same, it will present the information that is established in the General Public Accounting Plan for the State "Liquidation of the revenue budget". In particular:

1. º The final budget forecasts, differentiating the same according to the ones initially approved in the budget or with subsequent modifications to it.

2. º Net recognized rights.

3. º Net collection.

4. The rights to be charged.

5. º The excess or defect of forecast. This information will only be drawn up on 31 December.

The above information shall relate to all operations that have been carried out from the beginning of the financial year to the end of the period to which it relates.

d) Budget outcome of the financial year.

e) Movement of Treasury: This information shall show the payments and charges made until the end of the period to which it relates, detailing the same according to its economic nature and its budgetary character or not budget, and in the budget differentiates the same according to current budget or closed budgets.

2. Monthly information relating to the implementation of the budget of the State and its modifications, and cash operations, and other information deemed to be of general interest in accordance with the provisions of Article 136 of the Treaty Law 47/2003, dated November 26.

3. Information regarding the degree of execution of the investment in the detail of the territorial distribution of the State and its Autonomous Bodies, in terms and periodicity as determined in the General Budget Law of the State of each exercise.

4. Annual report of the liquidation of the State General Budget, differentiating between the liquidation of the Budget of the General Administration of the State, that of the Autonomous Bodies, State Agencies and other Public Bodies with appropriations from its budget of expenditure of a limited nature and corresponding to the operating and capital budgets.

Article 8. Information on the General Budget of the State and the budgetary process.

1. The Ministry of Finance and Public Administrations shall have on a permanent basis the entire documentation that, in accordance with the provisions of Law 47/2003 of 26 November, must be made available to the Independent Fiscal Responsibility Authority. be part of the General Budget of the State, referred to both the General Budget of the State approved by the General Courts and the project submitted by the Government.

2. The following information concerning the budgetary process for each financial year shall also be made available to the Independent Fiscal Responsibility Authority:

(a) The Stability Programme of the Kingdom of Spain approved by the Government each financial year, including the medium-term budgetary plan referred to in Article 29 of the Organic Law 2/2012 of 27 April.

(b) The Agreements of the Council of Ministers of each financial year establishing the objectives of budgetary stability, public debt and the rule of expenditure of the Public Administrations, in accordance with the provisions of the Articles 15 and 16 of Organic Law 2/2012 of 27 April.

(c) The Agreement of the Council of Ministers of each financial year determining the limit of non-financial expenditure of the State in accordance with Article 30 of the Organic Law 2/2012 of 27 April.

(d) The budgetary plan of the Kingdom of Spain for each financial year within the meaning of Regulation (EU) No 473/2013 of the European Parliament and of the Council of 21 May 2013 on common provisions for monitoring and the assessment of the draft budget plans and for the correction of the excessive deficit of the euro area Member States.

e) The reports of compliance with the objectives of stability, public debt and the rule of expenditure referred to in Article 17 (3) and (4) of Organic Law 2/2012 of 27 April.

(f) The status report of the Spanish economy referred to in Article 15 of the Organic Law 2/2012 of 27 April.

Article 9. Other economic-financial information from the state public sector.

The Ministry of Finance and Public Administrations will have on a permanent basis the following economic and financial information concerning the implementation of the Independent Fiscal Responsibility Authority State public sector budget:

a) The General Account of the State of each financial year, as well as the General Account of the General Administration of the State.

b) The approved annual accounts of the public administrative, business, and state foundational public sector entities.

(c) Reports relating to the average period of payment of State public sector entities in accordance with the provisions of the Organic Law 9/2013 of 20 December 2013 on the control of commercial debt in the public sector, development rules and the remaining rules on the late payment of public administrations, with the content and periodicity to be determined in such rules.

d) Information published in the inventory of state, regional and local public sector entities.

e) Available public information on contingent liabilities, such as public guarantees, that may have a significant impact on public budgets.

f) Annual available public information on tax benefits and their income impact.

CHAPTER III

Information on the economic and financial situation of the Autonomous Communities

Article 10. Referral of Information relating to the Autonomous Communities.

The Ministry of Finance and Public Administration will have on a permanent basis the following information concerning the Autonomous Communities, provided that the Ministry of Finance and Public Administration The relevant Autonomous Community has effectively complied with the obligations for the provision of information provided for in Order HAP/2105/2012 of 1 October 2012 for the development of the obligations for the provision of information provided for in the Organic Law 2/2012, of 27 April, of budgetary stability and sustainability Financial:

a) Annual information on the General Budget Projects of the Autonomous Communities.

b) Annual information on the general budget of the Autonomous Communities, with the following scope and deadlines: In the first quarter of the year, advance data and in the last quarter of the year, final data.

(c) Annual information on the settlement of the budgets of the Autonomous Communities.

d) Annual information of the Autonomous Communities sub-sector in terms of national accounting, including the details of the main revenue and expenditure headings. Also, with annual information of the functional classification of the expenditure of the Autonomous Communities according to the classification of the functions of the Public Administrations and the detail of the tax headings received by the Autonomous Communities. This information will be provided within the deadlines and in the detail with which such information is available in the Central Public Administrations Economic and Financial Information Center.

e) Monthly information of the Autonomous Communities sub-sector in terms of national accounting, detailing the main headings of revenue and expenditure. This information will be provided within the deadlines and in the detail with which such information is available in the Central Public Administrations Economic and Financial Information Center.

f) Monthly information on the implementation of the budgets of the Autonomous Communities.

g) Semi-annual report on the impact of the public sector on economic and financial activity.

h) Annual detailed information on tax benefits and their income impact.

i) Public information available on contingent liabilities, such as public guarantees, that may have a significant impact on public budgets.

CHAPTER IV

Information regarding the economic-financial situation of Local Corporations

Article 11. Referral of Information regarding Local Corporations.

The Ministry of Finance and Public Administrations will have on a permanent basis the following information concerning the Local Corporations, provided that they are provided by the Independent Fiscal Responsibility Authority. Relevant Local Corporations have effectively complied with the reporting obligations set out in Order HAP/2105/2012 of 1 October 2012:

a) Annual General Budget Information of Local Corporations and/or Initial Financial Statements.

(b) Annual report of the settlement of the budgets of the previous year of the Local Corporations and the annual accounts for the entities subject to the General Business Accounting Plan or its adaptations sectorial.

c) Annual report of the sub-sector of the local government of the previous year in terms of national accounting, with the details of the main headings of revenue and expenditure. Also, on an annual basis, information regarding the functional classification of expenditure of Local Corporations according to the classification of the functions of the Public Administrations and the detail of the tax headings received by the Local Corporations. This information will be provided within the deadlines and in the detail with which such information is available in the Central Public Administrations Economic and Financial Information Center.

d) Quarterly summary information of the cumulative execution at the end of each quarter of the budgets of the Local Corporations and of the revenue and expenditure for the entities subject to the General Business Accounting Plan or to their sectoral adaptations.

e) On an annual basis, the Report on the Living Debt of Local Entities as at 31 December of the previous year, according to the Protocol of Excessive Deficit of the Entities, based on the information submitted by the Banco de España submitted to the National Commission for Local Administration.

f) Quarterly information of the Local Corporations sub-sector in terms of national accounting, detailing the main headings of revenue and expenditure. This information will be provided within the deadlines and in the detail with which such information is available in the Central Public Administrations Economic and Financial Information Center.

g) Available public information on contingent liabilities, such as public guarantees, that may have a significant impact on public budgets.

(h) Annual available public information on tax benefits and their impact on the income of local entities falling within the subjective scope of Articles 111 and 135 of the recast of the Regulatory Law of the Local farms, approved by the Royal Legislative Decree of March 5.

CHAPTER V

Other reporting obligations

Article 12. Additional information obtained directly from an Autonomous Community, Local Corporation or other ministerial department.

1. If necessary, the Authority may direct a request for additional information directly to an Autonomous Community, Local Corporation or other ministerial department within the terms set out in Article 5, and shall inform the Ministry of of Finance and Public Administrations, through the Central of Economic and Financial Information of Public Administrations.

2. Only the request for information in the cases referred to in Article 5.4 may be considered.

3. The Autonomous Communities and Local Corporations will be able to send the requested information through the Ministry of Finance and Public Administrations, which will make it available to the Independent Fiscal Responsibility Authority through of the Central Economic and Financial Information Administration of Public Administrations.

4. If, as a result of the request referred to in paragraph 1, the Authority obtains additional information, it shall inform the Ministry of Finance and Public Administrations through the Central of the economic and financial information of the Public administrations and shall forward to it, whenever possible by telematic means, the information thus obtained as soon as possible and, in any event, within the maximum period of five days. The Ministry of Finance and Public Administrations may inform the Independent Fiscal Responsibility Authority of any inconsistencies it may detect in such information regarding the information available to the Central Information Office. economic-financial of the public administrations.

Article 13. Information on actions at international level.

The Independent Fiscal Responsibility Authority, in accordance with the provisions of Article 7.1 of Royal Decree 215/2014 of 28 March 2014, shall report, during the five days following the end of each quarter of the calendar year, to the Ministry of Finance and Public Administrations, through the Central of the Economic and Financial Information of the Public Administrations, of all the communications and exchanges of information that it carries out in the field of its institutional relations as provided for in Article 6 of the Organic Law 6/2013, of 14 November.

Single additional disposition. Publication of non-financial transactions and contingent liabilities.

1. The monthly information on non-financial transactions carried out by the Central Administration sub-sector and by the sub-sector of the Social Security Administrations, in accordance with the national accounting criteria, shall be the subject of publication on a monthly basis.

2. The information on the contingent liabilities of the Public Administrations and the reconciliation between the data based on the cash accounts and the data based on the national accounts shall also be published.

Final disposition first. Incorporation of European Union law.

This Order completes the transposition into Spanish law of Council Directive 2011 /85/EU of 8 November 2011 on the requirements applicable to the budgetary frameworks of the Member States.

Final disposition second. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, June 23, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.