This Order has as its regular objective certain information to be submitted by the IGAE to the Court of Auditors in accordance with the commitments made to the Court of Auditors, as well as the introduction of a provision specifies to regulate the valuation of investment in the assets of state administrative public sector entities that have become part of the business or foundational public sector.

In particular, in relation to the information to be sent to the Court of Auditors, the annual accounts drawn up by the institutions of the State Institutional Administration, a report on the pending expenditure of the Court of Auditors, are included. Budget allocation of the ministerial departments and a series of interim reports on the budgetary implementation of State administrative public sector entities.

This Order is structured into two articles, two additional provisions, and one final disposition.

The article first amends Order EHA/2045/2011, of July 14, which approves the Accounting Instruction for the Institutional Administration of the State, in order to regulate the referral to the Court of Auditors of the annual accounts made by those entities.

The second article amends Order EHA/30 67/2011 of 8 November, approving the Instruction of Accounting for the General Administration of the State, in order to regulate the referral to the Court of Auditors of a summary report on the expenditure for the financial year to be charged.

The additional provision first states that the General Administration of the State must update the valuation of the investment in the assets of the state administrative public sector entities that become part of the business or foundational public sector, prior to the consolidation of that financial year.

The second additional provision regulates the referral to the Court of Auditors of a series of interim reports on the budgetary implementation of the State administrative public sector entities.

Finally, the single final disposition regulates the entry into effect of the rule.

The approval of this Order is made on the proposal of the General Intervention of the State Administration, in accordance with the powers conferred on it by Article 125.1.a of Law 47/2003, 26 of November, General Budget, to promote the exercise of the regulatory authority in accounting matters attributed to the Minister of Finance and Public Administrations for this Law.

Article 124.b) of the General Budget Law, attributes to the Minister of Finance and Public Administrations, on the proposal of the General Intervention of the State Administration, the competence to determine the criteria general data recording, presentation of the accounting information, content of the annual accounts to be submitted to the Court of Auditors and the procedures for the referral of the accounts, for such purposes, the use of means electronic, computer or telematics.

In its virtue, I have:

Article first. Amendment of Order EHA/2045/2011 of 14 July, approving the Accounting Instruction for the Institutional Administration of the State.

Rule 37a is added to the Accounting Instruction for the Institutional Administration of the State, approved by Order EHA/2045/2011, of July 14, with the following content:

" Rule 37 bis. Referral of the annual accounts to the Court of Auditors.

Once the computer file referred to in paragraph 1 of Rule 34 relating to the accounts has been received, the General Intervention of the State Administration shall make it available to the Court of Auditors, within the time limit and through the means or support that are agreed between the two parties. "

Article 2. Amendment of Order EHA/30 67/2011 of 8 November, approving the Accounting Instruction for the General Administration of the State.

Rule 41 is modified. "Processing of the Account of the General Administration of the State to the Court of Auditors" of the Accounting Instruction for the General Administration of the State, approved by Order EHA/30 67/2011, of 8 November, which is hereby written next form:

" In the process of processing the Account of the General Administration of the State, the General Intervention of the State Administration shall transmit to the Court of Auditors, within seven months of the end of the economic exercise, the following information:

(a) The files referred to in Rule 39 (2), which shall be made available to the Court of Auditors through the means or the support they agree between the two parties.

(b) In addition to the above files, the documentation referred to in Rule 39 (3) and (4) and points 2, 3 and 4 of the above Rule shall be submitted.

Accompanying the Account of the General Administration of the State, the General Intervention of the State Administration shall send to the Court of Auditors a summary report on the expenditure of the financial year the budgetary outcome of the control measures provided for in Article 159 of the General Budget Law carried out in the field of ministerial departments.

A copy or duplicate of the above files and documents will be in the hands of the General Intervention of the State Administration, both for statistical purposes and for obtaining the General Account of the State. "

Additional disposition first. Valuation of investment in the assets of certain entities.

If after the entry into force of the General Plan of Public Accounting, approved by Order EHA/1037/2010, of April 13, a state administrative public sector entity becomes part of the public sector business or foundation, the General Administration of the State shall update the valuation of the investment in the assets corresponding to that entity before the consolidation of the financial year in which the investment was made; applying the criteria laid down in paragraph (g) of the second transitional provision of the said Plan. This assessment shall be carried out on the date on which the entity's transformation is concerned.

Additional provision second. Referral to the Court of Auditors for interim budget implementation reports.

The General Intervention of the State Administration shall forward to the Court of Auditors interim reports of budgetary implementation, within the time limit, with the content, and through the means or the support they agree to. both parties.

The information to be able to prepare these interim reports will be obtained:

-In the case of the General Administration of the State, from the information of the Accounting Information System (SIC).

-In the case of the Management Entities and the Common Services of Social Security, based on information from their information systems submitted by the General Intervention of Social Security.

-In the case of other entities in the State administrative public sector whose expenditure budget is limited, on the basis of their annual accounts.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall apply to the annual accounts for the financial year 2014, except in the case of Article 1 and the second provision which shall apply from the annual accounts for the financial year 2015.

Madrid, June 11, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.