The third provision of Law 22/2013, of 23 December, of the General Budget of the State for the year 2014, has created the budget service 05 " Directorate General of Rationalization and Centralization of the Procurement "in Section 31" Expenditure on various Ministries ".

Under this budget service, integrated in the Ministry of Finance and Public Administration, will be financed those contracts centralized in accordance with the provisions of Article 206.3 (a) of the recast text of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November, which, by its characteristics, allows for centralised financing.

Order HAP/386/2015 of 6 March, amending Order HAP/1335/2012 of 14 June, of delegation of powers, regulates the delegation of powers in matters of economic and budgetary management by the holder of the Ministry of Finance and Public Administrations in the holder of the Directorate-General for Rationalization and Centralization of the Recruitment, in general, and in the holders of specific organs of the Ministerial Departments and Bodies affected by centralised contracts for certain services.

The procedure for implementing the expenditure of centralised contracts resulting from this delegation of powers consists of a centralised management by the Directorate-General for Rationalization and Centralisation of the Procurement up to the commitment phase of expenditure and decentralised management by those responsible for the services in each department or body at the stage of recognition of the obligation and proposal for payment.

This decentralisation also affects the powers relating to the conformity of invoices and the other powers provided for in Article 222 of the recast of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November, which have been specified in the procurement documents.

Consequently, it is necessary to amend the rules of accounting development of the General Administration of the State and the Institutional Administration of the State in order to collect the specialties that the procedure of execution of the expenditure on centralised contracts means that the accounting officer shall continue to carry out the expenditure, in the authorisation of the accounting documents, in the management of the invoice accounting register, and in the powers of the offices of the accounting of the General Administration of the State.

On the other hand, it is also necessary to amend paragraph 1 of Rule 55, "Application to the new budget of the commitments of expenditure and other operations", of the Instruction of the accounting operative to follow in the execution of the expenditure the State, in order to extend the effects of the third subparagraph of that paragraph to the procedure provided for in the additional twenty-first provision of the General Budget Law.

The Accounting Instruction of the Institutional Administration of the State has also been modified, in order to include information on the age of budgetary rights in the Annual Accounts Report to be charged.

The present order is structured in four articles, which modify, respectively, the Instruction of the Accounting Office to continue in the execution of the State's expenditure, approved by the Order of the Ministry of Economy and Finance, of February 1996, the Order of the Ministry of Economy and Finance of 1 February 1996 approving the accounting documents to be used by the General Administration of the State, the Accounting Instruction for Administration Institutional of the State, approved by Order EHA/2045/2011, of July 14, and the Instruction of accounting for the General Administration of the State, approved by Order EHA/30 67/2011, of 8 November; as well as a final provision regulating the entry into force of this 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 the Order of the Ministry of Economy and Finance of 1 February 1996 approving the Instruction of the Accounting Officer to continue in the execution of State expenditure.

The Order of the Ministry of Economy and Finance of February 1, 1996, approving the Instruction of the Accounting Office to continue in the execution of State expenditure, is amended as follows:

One. The third subparagraph of Rule 55 (1), 'Application to the new budget of expenditure commitments and other operations', which shall have the following content, shall be

:

" Second, the credit deductions made in accordance with the procedure laid down in the additional nineteenth and twenty-first provisions of the General Budget Law which would have been pending override. "

Two. Rule 78 ter, 'Procedure for the processing of expenditure arising from centralised contracts', shall be set out as follows:

" Rule 78 ter. Procedure for the processing of expenditure arising from centralised contracts.

For the processing of expenditure arising from centralised contracts financed from the appropriations available for the purpose in Section 31 "Expenditure on various Ministries", the following procedures shall be followed:

a) For the fulfillment of the approval and the commitment of expenditure the procedure regulated in Rule 77 of this Instruction with the specialties that are regulated in the following paragraphs will follow.

The accounting documents for the accounting of approval and the commitment of expenditure will be issued by the General Direction of Rationalization and Centralization of the Contracting of the Ministry of Finance and Administrations. Public and will be referred to your Accounting Office for registration at the SIC.

In these accounting documents, the amount approved or committed must be broken down by the necessary breakdown at the organic level, in order to indicate the amount corresponding to each of the departments of the Departments. ministerial and Organisms to execute the contract.

However, if, at the time of issue of the said accounting documents, the breakdown by the executing body is not available, it shall be issued without breaking down and, subsequently, when such a breakdown is available, the Directorate-General Rationalisation and centralisation of the procurement of the Ministry of Finance and Public Administrations shall issue and forward to its Accounting Office the corresponding negative sign accounting documents to annul those which have been issued on the unbroken amount and the positive accounting documents, with the amounts already broken down by managing bodies.

(b) For the recognition of the obligation, the procedure laid down in Rule 78 of this Instruction shall be followed with the specialties that are regulated in the following paragraphs.

b.1) Ministerial Departments.

The Accounting Office of each ministerial department shall record in its invoice accounting record those corresponding to the expenditure incurred in its field relating to centralised contracts financed from the accounts. Appropriations available for this purpose in Section 31 'Expenditure on various Ministries'.

The Manager Service will issue the OK document and forward it to its respective Accounting Office for registration in the SIC with imputation to the expense commitment that was recorded at the time of the Office of Accounting Ministry of Finance and Public Administrations.

b.2) Organisms:

The Accounting Office of the Ministry of Finance and Public Administrations shall record, in its invoice accounting record, in addition to invoices relating to the expenses incurred in its field arising from contracts (a) centralisation financed from the appropriations available for the purpose in Section 31 'Expenditure on a number of ministries', the invoices corresponding to those expenditure which have been incurred in the field of any body or entity other than the General Administration of the State.

In the latter case, when the Managing Service is integrated into a Public Body, that Service shall issue the appropriate OK document and forward it to the Accounting Office of the Ministry of Finance and Administrations. Public for its registration in the SIC using preferably the electronic processing provided for in the Resolution of 28 November 2005 of the General Intervention of the State Administration, in which the procedures for the processing of the accounting documents in support file, referring both the document accounting as its justification in electronic form. "

Article 2. Amendment of the Order of the Ministry of Economy and Finance of 1 February 1996 approving the accounting documents to be used by the General Administration of the State.

The Order of the Ministry of Economy and Finance of 1 February 1996 approving the accounting documents to be used by the General Administration of the State is amended as follows:

The first paragraph of point 2 of paragraph 7, "Authorization", shall be amended, which shall have the following content:

" Other accounting documents referred to in the preceding paragraph shall be authorised by the person responsible for the management of the appropriations to which the respective operations relate, except in the case of: the cases of RC documents to be issued by the budget office or the Directorate-General for Budgets, which shall be authorised by those responsible for the documents; of the RC documents issued ex officio, which shall be authorised by the Head of accounting; of PR documents for the prescription of obligations, which shall be authorised by the the body responsible for the approval of the prescription file; and the OK documents relating to centralised contracts financed from the appropriations available for the purpose in Section 31 'Expenditure on various ministries', which shall be authorised by the person responsible for the body in which the Minister of Finance and Public Administration has delegated the competence for the recognition of the obligation and the proposal for payment. '

Article 3. Amendment of Order EHA/2045/2011 of 14 July, approving the Accounting Instruction for the Institutional Administration of the State.

Order EHA/2045/2011 of 14 July, approving the Accounting Instruction for the Institutional Administration of the State, is amended as follows:

One. Rule 27 (3) (d) is amended as follows: "Specialties of annual accounts", which shall have the following content:

" (d) In note 23 of the Report on budgetary information, the following headings are

:

23.7 Results Balance and Management Report.

The extent of the achievement of the objectives, as well as of the costs incurred for its implementation, in terms of planned and realised budgetary expenditure, and deviations shall be reported within each programme. physical and financial, both absolute and as a percentage of what was realised, which, if any, would have occurred, as provided for in Article 128 of the General Budget Law.

This information will be adjusted to the content that is set for the content in Annex III of this Instruction.

23.8 Antiquities of budgetary rights to be charged.

Information about the age of the rights of closed budgets that are pending for exercise, indicating for each budget application:

Code and description of the budget application.

Amount to be recovered from the rights recognised in each of the five years preceding the annual accounts.

Amount to be recovered from the rights recognized in the remaining financial years.

Total amount outstanding amount. "

Two. Point 5 is added to Rule 27, 'Specialties of annual accounts', with the following content:

" 5. Specialties of the Economic Outcome Account.

In the rules for drawing up the Economic Outcome Account, point 13 is added with the following content:

13. Expenditure arising from acquisitions of goods and services carried out by centralised contracts financed from the appropriations available for the purpose in Section 31 'Expenditure of various ministries' shall be included in the item of corresponds according to its economic nature. In addition, the corresponding subsidy income received shall be shown in Item 2.a) .1, "Grants received to finance expenditure for the financial year ". '

Article 4. Amendment of Order EHA/30 67/2011 of 8 November, approving the Accounting Instruction for the General Administration of the State.

Order EHA/30 67/2011 of 8 November, approving the Accounting Instruction for the General Administration of the State, is amended as follows:

One. A new paragraph (a) is added to Rule 15, "From the Accounting Offices of the Delegated Interventions in the Ministries and the General Accounting Subdirectorate of the Ministry of Defense", with the following content:

" a ') Register in the accounting information system the operations of recognition of the obligation and proposal for payment generated in the field of the Department relating to centralised contracts financed from the appropriations available for the purpose in Section 31 "Expenditure of various Ministries", as well as, in the case of the Office of Accounting for the Intervention Delegated to the Ministry of Finance and Public Administrations, register the operations of this type generated in the field of public bodies. "

Two. Rule 15 (h) is amended, "From the Accounting Offices of the Interventions Delegated to the Ministries and the General Accounting Subdirectorate of the Ministry of Defense", which shall have the following content:

"h") The management of the invoice accounting record, in relation to the related invoices, both to expenses processed by the Management Services of the corresponding ministerial department, and to expenses generated in the field of the Department relating to centralised contracts financed from the appropriations available for the purpose in Section 31 'Expenditure on various Ministries'.

In addition, in the case of the accounting office of the Ministry of Finance and Public Administrations, the management of the accounting record of invoices in relation to the invoices corresponding to expenses generated in the the scope of public bodies relating to centralised contracts financed from the appropriations available for this purpose in Section 31 'Expenditure on various ministries'. '

Three. A new paragraph (a) is added to Rule 16, "From the Accounting Offices of the Intervention of the Economy and Finance Delegations", with the following content:

" (a) Register in the accounting information system the operations for recognition of the payment obligation and proposal generated in its territorial area, relating to centralised contracts financed from the appropriations available for the purpose in Section 31 'Expenditure on a number of Ministries', where appropriate in the light of the acts of delegation and deconcentration of powers in the peripheral services. '

Four. Rule 16 (h) "of the Accounting Offices of the Interventions of the Economic and Finance Delegations" shall be amended as follows:

"h ') The management of the invoice accounting record, in relation to invoices relating to the operations of paragraphs a) and a') above".

Five. A new paragraph b ') is added to Rule 17, "From the Accounting Office of the Delegated Intervention at the General Secretariat of the Treasury and Financial Policy", with the following content:

" b ') Register in the accounting information system the operations of recognition of the obligation and proposed payment generated in the scope of the General Secretariat of the Treasury and Financial Policy relating to contracts (a) centralised financing from the appropriations available for this purpose under Section 31 'Expenditure on various ministries'. '

Six. Rule 17 (k ') is amended, "From the Accounting Office of the Delegation to the General Secretariat of the Treasury and Financial Policy", which shall have the following content:

"k ') The management of the invoice accounting record, in relation to invoices relating to the operations of paragraphs (b) and (b) above."

Single end disposition. Entry into force.

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

The amendment introduced in paragraph one of the third article, relating to the new item of memory " 23.8. Seniority of the budgetary rights to be recovered ' shall apply to the annual accounts which are approved as from the entry into force of this order.

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