Order Hap/1162/2015, Of 11 June, That Amending The Order Eha/2045/2011, 14 July, Approving The Accounting Instruction For The Institutional Management Of The State; And The Order Eha/3067/2011, Of November 8, P...

Original Language Title: Orden HAP/1162/2015, de 11 de junio, por la que se modifican la Orden EHA/2045/2011, de 14 de julio, por la que se aprueba la Instrucción de Contabilidad para la Administración Institucional del Estado; y la Orden EHA/3067/2011, de 8 de noviembre, p...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-6741

The present order has as objective regular determined information to send by the IGAE to the Court of accounts in accordance with them commitments assumed with said organ of control, as well as the introduction of an available specific for regular it valuation of the investment in the heritage of them entities of the sector public administrative state that have last to form part of the sector public business or founding.

In particular, with regard to the information to be submitted to the Court of Auditors, included statements made by the entities of the institutional management of the State, a report on expenditure pending budgetary allocation of government ministries and a number of interim reports of budgetary implementation of the administrative public sector entities.

This order is structure in two articles, two provisions additional and an available end.

Article 1 modifies the order EHA/2045/2011, 14 July, approving the instruction of accounting for the institutional management of the State, in order to regulate the referral to the Court of Auditors on the accounts made by these entities.

He article second modifies the order EHA / 3067 / 2011, of 8 of November, by which is approves the instruction of accounting for it Administration General of the State, to the object of regular it referral to the Court of accounts of a report summary on them expenses of the exercise pending of imputation budgetary.

The first additional provision establishes that the General Administration of the State should update the valuation of investments in the assets of the entities of the State administrative public sector become part of public sector business or Foundation, before the consolidation of this exercise.

The available additional second regulates the referral to the Court of accounts of a series of reports provisional of execution budget of them entities of the sector public administrative State.

Finally, the sole final provision regulates the entry into force of the regulation.

The adoption of this agenda is a proposal of the General intervention of the administration of the State, according to competences which said centre steering gives the item 125.1. to) of law 47/2003, of 26 November, General budget, to promote the exercise of the regulatory power in accounting matters attributed to the Minister of finance and public administration by this law.

124.b item) of the General budget law, attributed to the Minister of finance and public administration, on the proposal of the General intervention of the administration of the State, the competition to determine the general criteria of registration of data, presentation of the accounting information, content of the annual bills that must surrender to the Court of Auditors and remission of these procedures regulating , to such effects, the use of means electronic, computer or telematic.

By virtue, I have: first article. Modification of the order EHA/2045/2011, 14 July, approving the accounting instruction for the institutional management of the State.

Is adds the rule 37 bis to the instruction of accounting for the Administration institutional of the State, approved by the order EHA / 2045 / 2011, of 14 of July, with the following content: «rule 37 bis.» Remission of statements made to the Court of Auditors.

«A time received the file computer that is says in the point 1 of the rule 34, relative to them accounts made, it intervention General of the administration of the State it will put to disposal of the Court of accounts, within the term and through them media or the support that agree between both parts.»

Second article. Modification of the order EHA / 3067 / 2011, from 8 of November, by which is approves the instruction of accounting for the Administration General of the State.

Rule 41 is changed. «Processing of the account of the General Administration of the State to the Court of Auditors' accounting of instruction for the General Administration of the State, approved by the order EHA/3067/2011, on 8 November, which is worded in the following way: «in the process of the account of the General Administration of the State, the General intervention of the administration of the State shall send to the Court of Auditors (, within seven months of the end of the fiscal year, the following information: a) files that referred to in point 2 of rule 39, to be put at the disposal of the Court of Auditors through the media or the support that agreed upon between the parties.

(b) in addition to them files mentioned, is sent the documentation indicated in them points 3 and 4 of the rule 39, and in them points 2, 3 and 4 of the rule earlier.

Accompanying the account of the General Administration of the State, the General intervention of the administration of the State shall send to the Court of Auditors a report overview on pending budget allocation exercise costs resulting from the control proceedings regulated in article 159 of the General budget law carried out within the scope of the various ministerial departments.

A copy or duplicate files and documents will be in the hands of the General intervention of the administration of the State, both for statistical purposes and the obtaining of the General account of the State.»

First additional provision. Assessment of the investment in the heritage of certain entities.

If subsequent to the entry into force of the General Plan of public accounting, approved by order EHA/1037/2010, of 13 April, an entity of the State administrative public sector becomes part of the public sector business or Foundation, the General Administration of the State should update the valuation of the investment in equity corresponding to that entity before the consolidation of the financial year in which this transformation is completed (, by applying the criteria laid down in paragraph g) of the second transitional provision of the Plan. This evaluation shall be made on the date on which occurs the above transformation of the entity.

Provision additional second. Referral to the Court of Auditors of provisional budget execution reports.

The General intervention of the administration of the State shall forward to the Court of Auditors interim reports of budget implementation in the term, with the content, and through the media or support that agreed upon between the parties.

Information to produce these interim reports will be obtained:-in the case of the General Administration of the State, based on the information of accounting information (SIC) system.

-In the case of the managing entities and common services of the Security Social, based on the information of the information sent by the General intervention of the Social security systems.

-In the case of the rest of entities of the sector public administrative State whose budget of expenses have character limitation, starting from their accounts annual formulated.

Available end only. Entry in force.

This order shall enter into force the day following its publication in the «Official Gazette» and shall apply to the annual accounts for the year 2014, except for article 1 and the second additional provision shall apply from the annual accounts for the year 2015.

Madrid, 11 June 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.