Royal Decree 938/2005 of 29 July, laying down rules on the monitoring and accounting application of the funds available in the external services, provides in Article 3 that the external services will have to forward, on a quarterly basis, to the central bank unit an account in which the management of the available funds is reported in accordance with the model set out in that Royal Decree.

Article 9 of that text provides that, where the information systems used by the external services are permitted, and by prior joint resolution of the General Intervention of the State Administration and the Directorate-General of the Treasury and Financial Policy (currently the Secretary-General of the Treasury and Financial Policy), all paper documentation included in the "management account" can be replaced by a data file that incorporates each and every one of the fields present in that account as well as the electronic signature of the responsible authorized to sign the account on paper support.

Taking into account the technological advances experienced in recent years, it is considered appropriate to replace the referral of all paper documentation that is included in the so-called management account to be submitted by the services abroad for the use of comprehensive computer files of the same, elaborated according to the technical specifications that to the effect define the General Intervention of the State Administration and that they will be object of publication on the website of the Budget Administration on the Internet (www.igae.pap.meh.es).

In its virtue, the General Intervention of the State Administration and the General Secretariat of the Treasury and Financial Policy have had to establish the following:

First paragraph. Referral of the management account.

1. The management account, as regulated in Article 3 of Royal Decree 938/2005 of 29 July, laying down rules on the monitoring and accounting application of the funds available in external services, which on a quarterly basis they must send the services abroad to the central unit of the box and, from the latter, to the relevant accounting office, it may be sent in electronic form drawn up in accordance with the technical specifications defined by the intervention General of State Administration.

2. The technical specifications indicated and their subsequent updates will be published on the website of the Budget Administration on the Internet (www.pap.minhap.es), under the section "Catalogue of information systems" of the virtual office of that portal.

3. The management account to be sent to the corresponding accounting office shall be signed electronically by the person who corresponds to the service on the outside and the unit of the box.

Electronic signatures shall ensure the identification of the issuer, its authenticity and the integrity and unalterability of the document. For such purposes, the electronic signature shall be based on an electronic certificate provided for in Article 21 (a) and (b) of Royal Decree 1671/2009 of 6 November 2009, for which Law 11/2007 is partially developed, for the signed documents by public administrations, and shall comply 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.

4. The General Intervention of the State Administration shall make available to the cash units the necessary web services for the referral of the management account in accordance with the above paragraphs.

The documentation relating to these services, and subsequent updates thereof, will also be published on the website of the Budget Administration on the Internet (www.pap.minhap.es). "Web Services Catalog" of the virtual office of that portal.

Second paragraph. This Resolution shall have effect within 6 months of its publication in the Official Gazette of the State.

Madrid, June 10, 2015.-The Comptroller General of the State Administration, José Carlos Mayor Hernández. -Secretary General of the Treasury and Financial Policy, Rosa María Sánchez Yebra Alonso.