Order Hap/1287/2015, 23 June, By Which Determine The Information And Procedures For Referral To The Ministry Of Finance And Public Administration Be Permanently At The Disposal Of The Independent Authority Of Res...

Original Language Title: Orden HAP/1287/2015, de 23 de junio, por la que se determinan la información y procedimientos de remisión que el Ministerio de Hacienda y Administraciones Públicas tendrá con carácter permanente a disposición de la Autoridad Independiente de Res...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7300

Article 4(2) of the law 6/2013, of 14 November, creating the independent authority of Fiscal responsibility, provides for the authority to have at your disposal the financial information relating to the different public administrations. In order to ensure efficiency and avoid duplication in the submission of information, access to information will be preferably through the Ministry of finance and public administration, without prejudice to that may be required directly further information to the relevant public administrations, in particular when the information obtained through the Ministry not prove sufficient, complete or require some clarification.

Also, provides that by order of the Minister of finance and public administration, following a report from the independent authority of Fiscal responsibility, be determined data and documents and referral procedures, including telematics, which the Ministry of finance and public administration will be permanently at the disposal of the said authority.

On the other hand, article 6 of the Organic Statute of the authority, regulated in the Real Decree 215/2014, 28 March, which approved the Organic Statute of the independent authority of Fiscal responsibility establishes that by order of the Minister of finance and public administration, following a report from the independent authority of Fiscal responsibility, the data shall be determined documents and referral procedures, including telematics, which the Ministry of finance and public administration will be permanently at the disposal of the aforementioned Authority, as well as the same access to the additional information that it might require.

This order is intended to the development in these precepts of the law 6/2013, November 14, and the Organic Statute with the dual purpose of ensuring, on the one hand, access to the independent authority of Fiscal responsibility to how much information is necessary for the development of its functions and, on the other hand, coordinating information flows to the cited authority with the already existing between the public administrations for the purpose of avoid duplication and inefficiencies.

In this regard it is designated that a large amount of information from the territorial administrations whose remission to the independent authority of Fiscal responsibility regulates this order, through economic and financial information of the public administrations, is already subject to referral by them to the Ministry of finance and public administration, as a result of the HAP/2105 order/2012 , of 1 of October, by which is develop the obligations of supply of information provided for in the law organic 2 / 2012, of 27 of April, of stability budgetary and sustainability financial.

The order is divided into five chapters. The first of these 'General provisions', says the preferred channel of relationship of the independent authority of Fiscal responsibility with public administrations through economic and financial information from the public administrations of the Ministry of finance and public administration, whose information will be available to permanent authority in General. Thus, it gets at the service of this important exercise of transparency, centralization and systematic treatment of financial information from the public sector driven and materialized by the Ministry of the economy since the adoption of the organic law 2/2012, budgetary stability and financial sustainability. Also, this is channelled efficiently information on public administrations which is obtained by the Ministry of finance and local authorities on the application of the HAP 2105 order / 2012, October 1, the remaining public administrations avoiding unnecessary duplication of information supply channels.

The order also regulates access to additional information from the authority, establishing the procedure, form of application and referral of new data, delivery terms and assumptions in them shall be provided with the information required by the authority, in accordance with the provisions of organic law 6/2013, of 14 November, creating the independent authority of Fiscal responsibility , and the Royal Decree 215/2014, 28 March.

Chapters II, III and IV of the order details in a comprehensive manner financial information of the Central Administration and Social Security, as well as aggregate information on all public administrations of the autonomous communities and local corporations, respectively which will have a permanent authority. Thus, articles 5 to 12 gather a wide range of information, data and reports whose analysis allows a deeper understanding of the situation of economic, financial and budget of each of the levels 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 not has been able to be obtained by the preferred channel of the Central economic and financial information of public administrations. As guarantee of the coordination in the flows of information and the reliability of the information put at the disposal of the authority through this track, this will inform the Ministry of finance and public administration information thus obtained. Finally, obligations to supply information on the activities are developed in international relations laid down in article 7.1 of Royal Decree 215/2014, 28 March.

The order is completed with a sole additional provision and two final provisions. Through the additional provision, which governs the obligations of publication of non financial transactions of the Central Administration and the subsector Social security as well as information on contingent liabilities of the public administrations, is complete the transposition into Spanish from the 2011/85 directive law/EU Council November 8, 2011, on the requirements applicable to the budget of Member States mark. The final provisions, on the other hand, set the partial incorporation to Spanish law that 2011/85/EU directive of the Council of 8 November 2011, and the entry into force of the order the day following its publication in the «Official Gazette».

By virtue, according to the Council of State, I have: chapter I General provisions article 1. General access to financial information from the independent authority of Fiscal responsibility.

1. the independent fiscal responsibility authority will have access to financial information corresponding to any of the subjects referred to in article 2 of the organic law 2/2012, April 27, budgetary stability and financial sustainability, prepared in compliance with such law or other statutory or regulatory provisions. Such access will not reach the information that auxiliary character or support as contained in notes, drafts, opinions, summaries, communications and internal reports or administrative entities or organs.

2. all entities included in the scope of the independent authority of Fiscal responsibility must pay support, competition, help and collaboration that are accurate, providing the necessary documentation for the proper exercise of its functions, in the terms provided for in this order.

Article 2. Relations between the independent authority of Fiscal responsibility and the Central economic and financial information of public administrations.

1 the independent Fiscal responsibility authority access to information refers to the previous article, will be made through the Ministry of finance and public administration, being the liaison unit of the Central economic and financial information of the public administrations Ministry, dependent on the General Sub-Directorate of coordination of the economic and financial information.

2. the independent fiscal responsibility authority will have access on a permanent basis to the information the Central of information provide pursuant to article 28 of the organic law 2/2012, April 27.

3. in addition, the authority may request access to additional information, in accordance with article 5.

Article 3. Remission of documentation object of reports 1. Remission of the documentation object reports regulated in articles 14, 15, 16, 18, 19, 20 and 22 of the organic law 6/2013, of 14 November, creating the independent authority of Fiscal responsibility will be held by the competent administration authority in advance for the issuance of these reports, not being necessary Therefore, a request for referral by the independent authority of Fiscal responsibility.

2. the independent fiscal responsibility authority will publish on its website a calendar with the deadline available complete information public authorities necessary for the issuance of its reports.


3. the independent fiscal responsibility, by decision of its President, authority may approve, for each of the reports should be issued, an official relationship of information required.

Article 4. Submission of the information media.

1. the remission or making available of the documentation and information provided by the Ministry of finance and public administration at the independent authority of Fiscal responsibility, will take place through economic and financial information of public administrations in Spanish and by electronic means, unless exceptional and justified reasons approved by the authority your referral by other media or language.

2. the submission of information to the independent authority of Fiscal responsibility will be made by the head of the Central economic and financial information of public administrations using advanced electronic signature based on a qualified certificate, in accordance with law 59/2003, of 19 December, electronic signature, except in those cases in which agreed that their use is not necessary.

3. the remission or provision of information to the independent authority of Fiscal responsibility will be in the format in which it is available the source information in the Central economic and financial information of public administrations.

In any case, the authority, prior agreement with the Ministry of finance and public administration, may define and demand that the requested information is provide in a specific format to facilitate its processing and analysis.

4. However it earlier, the remission of information may be replaced by a system of access remote from the authority independent of responsibility Fiscal to them contained that publish the Central of information financial of them administrations public.

5. in accordance with provisions in article 5 of the organic law 6/2013, of 14 November, as well as article 10 of Royal Decree 215/2014, 28 March, which approved the Organic Statute of the independent authority of Fiscal responsibility, the adoption of any agreement, programme or project that has been informed by the authority will require that , expressly include this fact in the text itself, indicating whether it has been or not endorsed by the authority, as well as the express mention of the mandatory and non-binding of such reports. If the administration or the entity receiving the report departs from the recommendations which the authority has made expressly in its report, in relation to the subject matter, you must motivate him in a report and incorporate it into the corresponding record, which shall be communicated to the authority.

Article 5. Procedure to meet the requirements of information performed by the independent authority of Fiscal responsibility.

1. as provided in article 2.3, the independent authority of Fiscal responsibility may request additional information if the public information available through the Ministry of finance and public administration not prove sufficient, complete or require some clarification.

2. the request for additional information shall be, first, to the Central economic and financial information of public administrations.

3. the independent fiscal responsibility authority will lead your request electronically to the Central economic and financial information using advanced electronic signatures of its President, with an indication of the legal or regulatory provision which determine the development of the requested information as well as the motivation of the request in relation to a report determined by organic law 6/2013 of 14 November, or for an opinion or study, which has been formally agreed in accordance with provisions in the Real Decree 215/2014, of March 28, which approves the Organic Statute of the independent authority of Fiscal responsibility.

4. the Central economic and financial information of the public administrations shall send or will provide the information requested within the period fixed by the independent authority of Fiscal responsibility, which may not be less than five days nor more than fifteen. If the authority does not set a deadline for submitting the information, this will be sent within a period of ten working days. The Central economic and financial information of the public administrations will motivate why not can be supplied only by the following causes: a) the requested information is considered auxiliary character or support or it is information contained in notes, drafts, opinions, summaries, communications and internal reports or between administrative entities or organs.

(b) the preparation of the information required is not motivated by a legal or regulatory provision.

(c) the requested information is motivated in a legal or regulatory provision, but is requested at a time previous to the regulations establishing its production. In this case, it shall inform the independent authority of Fiscal responsibility the date in which the above-mentioned information will be public 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 Ministry of finance and public administration.

5 the authority may address a request for information to another Ministerial Department or corresponding territorial administration when he has previously requested to the Ministry of finance and public administration in accordance with this article and you have not received information for a cause other than those indicated in letters to), b), c) of the preceding paragraph. In any case, the request made to other ministerial departments or local authorities must be motivated in accordance with paragraph 3 of this article and in them shall be noted that there has been a prior request to the Central economic and financial information of public administrations.

Chapter II of the Central Administration and security information Social article 6. Information of the Central Administration and the administrations of Social Security in terms of national accounting.

The Ministry of finance and public administration will be permanently available to the independent authority of Fiscal responsibility the following economic and financial information in terms of national accounting of the Central Administration and the Social security administrations, as well as information consolidated or aggregate of the set of public administrations or their sub-sectors within the deadlines and in the detail that such information is available on the financials of the public administrations information Central (: a) on a monthly basis, consolidated data of the Central Administration, autonomous communities and Social security administrations. In particular, monthly information on non-financial operations carried out by the addition of the sub-sectors Central Government, autonomous communities and administrations of Social Security, according to the criteria of national accounting.

(b) with a monthly, non-financial operations of the Central Government sub-sector. In particular, monthly information on non-financial operations carried out by the Central Government sub-sector, according to the criteria of national accounting.

(c) on a monthly basis, non-financial operations of the subsector Social security administrations. In particular, monthly information on non-financial operations carried out by the subsector Social security administrations, according to the criteria of national accounting.

(d) on a monthly basis, relationship of budgetary data based on public accounting units that make up the sector public administrations for the subsectors of the Central Administration and the Social security administrations in accordance with article 3(2) of the directive 2011/85/EU Council November 8, 2011, on the requirements applicable to the budget of Member States mark.

(e) on a quarterly basis, non-financial operations of public administrations in terms of national accounting.

(f) on an annual basis, non-financial operations in terms of national accounting for all public administrations and of each subsector.

(g) on an annual basis, information in terms of national accounting of taxes and social security contributions of public administrations.

(h) on an annual basis, functional classification of expenditure of public administrations in accordance with the criteria of national accounting.

(i) information relating to notifications to the European Union in terms of deficit and public debt in the context of the excessive Deficit Procedure, once are published.

Article 7. Information on budgetary implementation of the Central Government and its agencies.

The Ministry of finance and public administration will be permanently available to the independent authority of Fiscal responsibility the following economic and financial information regarding the budgetary execution of the State public sector:


1. monthly information that must be put at the disposal of the Cortes Generales from the General intervention of the administration of the State in accordance with the provisions of article 135 of law 47/2003, of 26 November, General budget, and in accordance with the order EHA/3067/2011, on 8 November, which approves the instruction of accounting to the General Administration of the State (, consists of the following information: to) spending budget: for the budget of expenditure from ongoing, and for each of the budget classifications, organic, programme and economic, detailing to the section level, policy expenditure and article, will present the information referred to in the General Plan of public accounting for the State «Settlement of expenditure budget». In particular: 1 budget appropriations final, differentiating them according to correspond with the approved initial budget or from subsequent amendments to it.

2. committed expenditures.

3rd NET recognized obligations.

4th the payments.

5 the outstanding obligations.

6 the remnants of credit.

The above information will refer to all of the operations that had taken place since the beginning of the exercise until the end of the period to which it relates.

((b) modifications to appropriations of the budget of expenditure: with the same level of disaggregation set out in to) above, will show the modifications allowed to the opening credits of the budget that have occurred during the period to which the information relates, detailing is: 1 extraordinary credits.

2. credit supplements.

3rd extensions of credit.

4th credit, distinguishing between positive and negative transfer.

5 additions of remnants of credit.

6 credits generated by income.

7th low cancellation and rectification.

8th redistribution of credits.

9th Total modifications.

(c) implementation of the budget of income: for the budget income of the fiscal year that is closed, and for each of the items that make up the economic classification of the same, shall submit the information referred to in the General Plan of public accounting for the «Liquidation of the budget of income» State. In particular: 1 the budget estimates final, differentiating them according to correspond with the initially approved budget or subsequent amendments to it.

2nd NET recognized rights.

3rd net revenue.

4th receivable rights.

5 the excess or defect of forecast. This information only will be drawn up referred to 31 of December.

The above information will refer to all of the operations that had taken place since the beginning of the exercise until the end of the period to which it relates.

(d) budgetary results for the year.

e) movement of cash: this information will show the receipts and payments made up to the end of the period to which it relates, detailing them according to their economic nature and its budgetary character or not in the budget and budget, differentiating them according to correspond to current budget or closed budgets.

2. monthly information relating to the implementation of the budget of the State and its modifications, and operations of Treasury, and others that are considered of general interest in accordance with the provisions of article 136 of the Law 47/2003, of 26 November.

3. information regarding the degree of implementation of the investment with the detail of the territorial distribution of the State and its autonomous bodies, under the terms and periodicity to be determined in the law of the State budget for each fiscal year.

4 annual information of the liquidation of the General State budgets, differentiating between the settlement of the budget of the General Administration of the State, the autonomous bodies, State agencies and other public bodies with credits of its budget of expenditure limitation and the corresponding to the operating and capital budgets.

Article 8. Information relating to the General State budget and the budget process.

1. the Ministry of finance and public administration will have all the documentation that should be part of the General State budget, referring both to the General State budget approved by the general courts as to the project submitted by the Government in accordance with provisions in the Law 47/2003, of 26 November, permanently at the disposal of the independent authority of Fiscal responsibility.

(2 will be made available permanent independent authority of Fiscal responsibility the following information concerning the budget process of each year: a) the stability program of the Kingdom of Spain approved by the Government each year, which includes the budget plan in the medium term which referred to article 29 of the organic law 2/2012, April 27.

(b) the agreements of the Council of Ministers of each year which lays down the objectives of budgetary stability, debt and rule of expenditure of public administrations, in accordance with the provisions of articles 15 and 16 of the organic law 2/2012, April 27).

(c) the agreement of the Council of Ministers of each exercise whereby is determined the limit of non-financial expenditure of the State in accordance with the provisions of article 30 of the organic law 2/2012, April 27.

(d) the budget plan of the Kingdom of Spain of each exercise in the framework of the provisions of the Regulation (EU) 473/2013 of the European Parliament and of the Council of 21 may 2013, on common rules for the monitoring and evaluation of projects of budget plans and for the correction of the excessive deficit in the Member States of the euro area.

(e) reports of the goals of stability, debt and spending rule that refer paragraphs 3 and 4 of article 17 of the organic law 2/2012, April 27.

(f) the State of the economy report Spanish to which refers article 15 of the organic law 2/2012, April 27.

Article 9. Other financial information of the State public sector.

The Ministry of finance and public administration will have the following economic and financial information regarding the budgetary implementation of the public sector State permanently at the disposal of the independent authority of Fiscal responsibility: to) the account General State of each fiscal year, as well as the General account of the General Administration of the State.

(b) the approved annual accounts of State administrative, corporate and foundational public sector entities.

(c) reports on the average period of payment of the entities of the public sector in accordance with the provisions of the organic law 9/2013, of 20 December, for control of the commercial debt in the public sector, its implementing regulations and the remaining rules on non-performing loans of the public administrations, with the content and periodicity to be determined in these rules.

(d) information published in the inventory of State, regional and local public entities.

(e) public information about contingent liabilities, such as Government guarantees, which may affect in a significant way in public budgets.

(f) public information available annual tax benefits and its impact on revenues.

Chapter III information concerning the economic and financial situation of the autonomous communities article 10. Referral of information relative to the autonomous communities.

The Ministry of finance and public administration will be permanently available to the independent authority of Fiscal responsibility the following information concerning autonomous regions, provided that the corresponding autonomous community has fulfilled effectively providing information obligations in the order HAP/2105/2012, on 1 October, by which develop the provision of information obligations provided for in the organic law 2/2012 (budgetary stability and financial sustainability, April 27: to) annual information on the draft general budget of the autonomous communities.

(b) annual information about the General budgets of the autonomous communities, with the following scope and deadlines: in the first quarter of the year, data feed and in the last quarter of the year, final data.

(c) annual information on the liquidation of the budgets of the autonomous communities.

(d) annual data of the sub-sector of the autonomous communities in terms of national accounting, including the detail of the main headings of income and expenses. Also, on an annual basis data of the functional classification of expenditure of the autonomous communities according to the classification of the functions of public administrations and the detail of the headings of taxes levied by the autonomous communities. This information will be provided on time and in the detail with which such information is available in the Central of information financials of the public administrations.


e) monthly data of the sub-sector of the autonomous communities in terms of national accounting, detailing the major headings of income and expenses. This information will be provided on time and in the detail with which such information is available in the Central of information financials of the public administrations.

(f) information monthly on the implementation of the budgets of the communities autonomous.

(g) report on the impact of regional public sector in the economic-financial activity.

(h) annual information on tax benefits and its impact on revenues.

(i) public information about contingent liabilities, such as Government guarantees, which may affect in a significant way in public budgets.

Chapter IV information concerning the economic and financial situation of local governments article 11. Referral of information relative to local corporations.

The Ministry of finance and public administration will have the following information on local corporations, provided that the corresponding local corporations have fulfilled effectively provision of information obligations in the HAP/2105 order permanently at the disposal of the independent authority of Fiscal responsibility/2012, October 1: a) annual information from the General budgets of the local corporations or the initial financial statements.

(b) annual data of the liquidation of the budgets of the previous year of local corporations and the annual accounts for entities subjected to the General Accounting Plan of business or its sectorial adaptations.

(c) annual data of the sub-sector of the local corporations of the previous year in terms of national accounting, with the detail of the main headings of income and expenses. Also, on an annual basis, information concerning the functional classification of expenditure of local governments according to the classification of the functions of public administrations and the detail of the headings of taxes levied by local governments. This information will be provided on time and in the detail with which such information is available in the Central of information financials of the public administrations.

(d) quarterly summary information of the execution gained at end of each quarter of the budgets of local corporations with revenues and expenses for the entities subject to the General Accounting Plan of business or its sectorial adaptations.

(e) on an annual basis, the report on debt of local authorities at 31 December of the previous year, according to the Protocol of excessive Deficit of entities, from the information submitted by the Bank of Spain presented to the National Commission for Local Administration.

(f) quarterly information on the sub-sector of local corporations in terms of national accounting, detailing the major headings of income and expenses. This information will be provided on time and in the detail with which such information is available in the Central of information financials of the public administrations.

(g) public information about contingent liabilities, such as Government guarantees, which may affect in a significant way in public budgets.

(h) public available annual information on tax benefits and its impact on the income of local authorities included in the subjective scope of the articles 111 and 135 of the revised text of the Act regulating the local Haciendas, approved by Royal Legislative Decree 2/2004, of 5 March.

Chapter V other information article 12 obligations. Additional information obtained directly from an autonomous region, the Local Corporation or another ministerial department.

1. If necessary, the authority may submit a request for additional information directly to an autonomous region, the Local Corporation or another ministerial department, under the terms established in article 5, and shall inform the Ministry of finance and public administration, through economic and financial information of public administrations.

2. only you can leave accommodate the request for information in the cases referred to in article 5.4.

3. the autonomous communities and local corporations will be able to get information requested through the Ministry of finance and public administration, that will put it at the disposal of the independent authority of Fiscal responsibility through economic and financial information of the public administrations.

4. If as a result of the request referred to in paragraph 1, the Authority obtained additional information, it shall inform the Ministry of finance and public administration through the center of economic and financial information of public administrations and shall forward to it, wherever possible by electronic means, the information thus obtained as soon as possible and, in any case , within a maximum period of five days. The Ministry of finance and public administration may communicate to the independent authority of Fiscal responsibility possible inconsistencies detected in such information with respect to which is available to the Central economic and financial information of public administrations.

Article 13. Information relating to the proceedings at the international level.

The independent authority of Fiscal responsibility, in accordance with article 7.1 of Royal Decree 215/2014, of 28 March, inform, during the five days following the end of each quarter of the year natural, to the Ministry of finance and public administration, through the economic and financial government information center, all communications and exchanges of information to carry out within the scope of their accordance with institutional relations in Article 6 of law 6/2013, November 14.

Sole additional provision. Publication of non-financial operations and contingent liabilities.

1. the monthly information operations not financial carried out by the Central Government sub-sector and sub-sector of the administrations of the Social Security, according to the criteria of national accounting, will be published on a monthly basis.

2. in addition, will be published information about contingent liabilities of the public administrations and the reconciliation of the data based on cash accounting and national accounting-based data.

First final provision. Incorporation of the law of the European Union.

By this order is complete the transposition into law Spanish directors 2011/85/EU Council November 8, 2011, on the requirements for budgetary frameworks of the Member States.

Second final provision. Entry into force.

This order shall enter into force the day following its publication in the "Official Gazette".

Madrid, 23 June 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.