Order Hap/538/2015, Of 23 March, By Which Modify: The Order Of 1 February 1996, Which Approves The Operative Accounting Instruction To Be Followed In The Execution Of The Expenditure Of The State; The Order Of 1 In February Of 1996, By Which Is...

Original Language Title: Orden HAP/538/2015, de 23 de marzo, por la que se modifican: la Orden de 1 de febrero de 1996, por la que se aprueba la Instrucción de Operatoria Contable a seguir en la ejecución del gasto del Estado; la Orden de 1 de febrero de 1996, por la que se...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-3446

The third additional provision of law 22/2013, of 23 December, the State budget for the year 2014, has created section 31 'Expenditure of various ministries' budgetary service 05 'Dirección General of rationalization and centralization of procurement'.

(With charge to this service budget, integrated in the Ministry of Hacienda and administrations public, is van to finance those contracts centralized according to it designated in the article 206.3. to) of the text consolidated of the law of contracts of the Sector public, approved by Royal Decree legislative 3 / 2011, of 14 of November, that, by their features, allow a funding centralized.

The order HAP/386/2015, March 6, by which modifies the order HAP/1335/2012, of 14 June, delegation of powers, regulates the delegation of powers in economic and budgetary management by the owner of the Ministry of finance and public administration in the General direction of rationalization and centralization of the contract holder , with character general, and in them holders of organs concrete of those departments ministerial and bodies affected by them contracts centralized of certain services.

He procedure of execution of the expenditure of them contracts centralized that is derives of this delegation of powers consists in a management centralized by it address General of rationalization and centralization of it recruitment until the phase of commitment of the expenditure and a management decentralized by them responsible of them services in each Department u body in the phase of recognition of it obligation and proposed of payment.

This decentralization also affects the powers concerning the conformity of invoices and rest of the faculties provided for in article 222 of the text revised of the Public Sector Contracts Act, approved by Royal Legislative Decree 3/2011, of 14 November, that have been specified in the regulatory procurement tender.

Consequently, it is necessary to modify the rules of accounting development of the General Administration of the State and the institutional administration of the State to collect the specialties that the procedure of execution of the expenditure of centralized contracts involved in the operative accounting to follow in the execution of expenditure, on the authorization of accounting documents, in the management of the accounting register of invoices , and on the competences of the General Administration of the State Accounting Office.

Moreover, also is necessary modify the paragraph 1 of the rule 55, «application to the new budget of them commitments of expenditure and others operations», of the instruction of operative accounting to follow in the execution of the expenditure of the State, to expand them effects of the third paragraph of said paragraph to the procedure planned in the available additional twenty first of it law General budgetary.

Also the instruction of accounting of the Administration institutional of the State, has been modified to include information about the antiquity of the receivable budgetary rights in the notes on the accounts.

This order is structured in four articles, amending, respectively, the instruction of operative accounting to follow in the execution of the expenditure of the State, approved by order of the Ministry of economy and finance, of 1 February 1996, the order of the Ministry of economy and finance, on February 1, 1996, by which approve the accounting documents to be used by the General Administration of the State , the instruction of accounting for the Administration institutional of the State, approved by order EHA / 2045 / 2011, of 14 of July, and the instruction of accounting for the Administration General of the State, approved by order EHA / 3067 / 2011, of 8 of November; as well as a final provision that regulates the entry into force of this 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.

(He article 124.b) of it law General budgetary, attributed to the Minister of Hacienda and administrations public, to proposed of the intervention General of the administration of the State, the competition for determine them criteria General of record of data, presentation of the information accounting, content of them accounts annual that must pay is to the Court of accounts and them procedures of remission of them same regulating , to such effects, the use of means electronic, computer or telematic.

In his virtue, I have: article first. Modification of the order of the Ministry of economy and finance, on February 1, 1996, which approves the operative accounting instruction to follow in the execution of the expenditure of the State.

The order of the Ministry of economy and Hacienda of 1 of February of 1996, by which is approves the instruction of operative accounting to follow in the execution of the expenditure of the State, is modified as follows: one. Is modifies the paragraph third of the paragraph 1 of the rule 55, «application to the new budget of them commitments of expenditure and others operations», that will have the following content: «second, them withholding of credit made in accordance with the procedure planned in them provisions additional nineteenth and twenty first of it law General budget that had been pending of void.»

Two. Is creates the rule 78 ter, «procedure for the processing of those expenses derived of contracts centralized», that will have the following content: «rule 78 ter.» Procedure for the processing of those expenses derived of contracts centralized.

For processing costs of centralized contracts financed from the appropriations available to the effect section 31 "expenditure of various ministries", the following procedures shall be followed: to) for the processing of the approval and the commitment of expenditure shall be followed the procedure regulated in rule 77 this instruction with the specialties which are regulated in the following paragraphs.

The accounting documents to account for the approval and commitment of expenditure shall be issued by the General direction of rationalization and centralization of the procurement of the Ministry of finance and public administration and will be sent to your Accounting Office for your registration in the SIC.

In the aforementioned accounting documents must broken down the amount approved or committed, through the necessary breakdown at the organic level, in order to indicate the amount that corresponds to each of the organs of the various ministerial departments and agencies expected to execute the contract.

However, if in the time of issue them cited documents accounting not was available the breakdown by organ executing, is issued without broken and, subsequently, when is available of said breakdown, it address General of rationalization and centralization of the recruitment of the Ministry of Hacienda and administrations public issue and sent to its Office of accounting them corresponding documents accounting with sign negative for void which is have issued on the amount without broken and them documents accounting positive, with the amounts already disaggregated by bodies productivity.

(b) for the recognition of the obligation is will continue to the procedure regulated in the rule 78 of this instruction with them specialties that is regulate in the following paragraphs.

(b.1) departments Ministerial.

The Office of accounting of each Department ministerial recorded in your record accounting of invoices which correspond to them expenses generated in your field, relating to contracts centralized funded with charge to them credits available to the effect in the section 31 "expenses of different ministries".

Manager service will issue the document OK and forward it to your Accounting Office for your registration in the SIC with attribution to the commitment of expenditure which was recorded at the time in the Office of the Ministry of finance and Government accounting.

b.2) agencies: the Office of accounting of the Ministry of finance and public administration be recorded, in its accounting records of invoices, as well as invoices relating to expenses generated in its scope of centralized contracts funded with appropriations available for this purpose in section 31 "Expenditure of various ministries," invoices corresponding to costs generated in the scope of any agency or entity different from the General Administration of the State.

In the latter case, when the Manager service is integrated into a public body, such service shall issue the corresponding document OK and forward it to the accounting of the Ministry of finance and public administration Office for your registration in the SIC preferably using electronic processing provided for in resolution of 28 November 2005 of the General intervention of the administration of the State which regulates procedures for the processing of the accounting documents in support file, sending both the accounting document as your receipt in electronic form.»


Second article. Modification of the order of the Ministry of economy and Hacienda, of 1 of February of 1996, by which will approve them documents accounting to use by the Administration General of the State.

The order of the Ministry of economy and finance, on February 1, 1996, by which approve the accounting documents to be used by the General Administration of the State, is hereby amended as follows: amending the first paragraph of point 2 of the seventh paragraph, 'Authorization', which will have the following content: «other accounting documents listed in the preceding paragraph shall be authorized by the head of the organ that has entrusted the management of appropriations that» refer to the respective operations, except in the case of documents RC which must be issued by the budget office or by the General direction of budgets, which are authorised by those responsible for them; RC documents issued ex officio, who shall be authorized by the head of accounting; of documents PR for prescription of obligations, that is authorized by the responsible of the organ that has made the approval of the record of prescription; and documents relating to contracts OK centralized financed from the appropriations available for the purpose in section 31 "Expenditure of various ministries", which will be authorized by the head of the organ to whose owner the Minister of finance and public administration has delegated the competence for the recognition of the obligation and the payment proposal.»

Article third. Modification of the order EHA / 2045 / 2011, from 14 of July, by which is approves the instruction of accounting for the Administration institutional of the State.

Order EHA/2045/2011, 14 July, which approves the accounting instruction for the institutional management of the State, is hereby amended as follows: one. Amending section 3.d) rule 27, «Specialities of annual accounts», which will have the following content: «d) in note 23 memory, budgetary information, the following headings are added: 23.7 Balance of results and annual report.»

Shall be informed, within each program, the degree of realisation of the objectives, as well as costs that incurred for its realization, in terms of budgetary spending planned and carried out, and the deviations of physical and financial, both absolute and as a percentage of what has been done on schedule, which, where appropriate, have occurred, as set forth in article 128 of the General budget law.

This information is set to the content that is set for the same in the annex III of this instruction.

23.8. seniority of receivable budgetary rights.

Information about the antiquity of the rights of closed budgets that are pending payment in order to exercise, indicating for each budgetary application: code and description of the budgetary implementation.

Amount pending of collection of the rights recognized in each one of them five exercises earlier to which is refer them accounts annual.

Remaining amount payment of the rights recognized in the remaining exercises.

Pending payment total amount."

Two. Point 5 is added to rule 27, «Specialities of annual accounts», with the following content: "5. the patrimonial economic outturn account specialties.»

The rules of development of the patrimonial economic outturn account adds point 13 with the following content: 13. The costs arising from the acquisitions of goods and services through centralized contracts financed from the appropriations available to the effect section 31 "expenditure of various ministries" will appear under the heading that corresponds according to their economic nature. (Asimismo, el correspondiente ingreso por subvención recibida figurará en la partida 2.a).1, "Received subsidies to finance expenditure for the financial year".»

Fourth article. Modification of the order EHA/3067/2011, of November 8, which passes the accounting instruction for the General Administration of the State.

The order EHA/3067/2011, on 8 November, which approves the accounting instruction for the General Administration of the State, is hereby amended as follows: one. (Is adds a new paragraph to ') to the rule 15, «of them offices of accounting of them interventions delegated in them ministries and Subdirectorate General of accounting of the Ministry of defence», with the following content: «(a') register in the system of information accounting them operations of recognition of the obligation and proposed of payment generated in the field of the Department relating to contracts centralized funded with charge to them credits available to the effect in the section 31 "expenses of different"» «"Ministries", as well as, in the case particular of the office of accounting of the intervention associate in the Ministry of Hacienda and administrations public, register them operations of this type generated in the field of those agencies public.»

Two. (Is modifies the paragraph h') of the rule 15, «of the offices of accounting of them interventions delegated in them ministries and Subdirectorate General of accounting of the Ministry of Defense», that will have the following content: «(h') it management of the record accounting of invoices, in relation to them invoices relating, both to expenses processed by them services managers of the corresponding Department ministerial» , as to expenses generated in the scope of the Department relating to contracts centralized funded with cargo to them credits available to the effect in the section 31 "expenditure of various ministries".

«Also, in the case particular of the office of accounting of the Ministry of Hacienda and administrations public, the management of the record accounting of invoices in relation to them invoices corresponding to expenses generated in the field of them agencies public relating to contracts centralized funded with charge to them credits available to the effect in the section 31 "expenses of different ministries".»

Three. (Is adds a new paragraph to ') to the rule 16, «of them offices of accounting of them interventions of them delegations of economy and Hacienda», with the following content: «(a') register in the system of information accounting them operations of recognition of the obligation and proposed of payment generated in its field territorial, relating to contracts centralized funded with cargo to them credits available to the effect in the section 31 "expenses of different ministries"» «, when thus appropriate depending on the acts of delegation and deconcentration of powers in them services peripheral.»

Four. (Is modifies the paragraph h') of the rule 16, «of them offices of accounting of them interventions of the delegations of economy and Hacienda», that will have the following content: «(h') (it management of the record accounting of invoices, in relation to them invoices relating to them operations of them paragraphs to) (and to ') previous».

5. Add a new paragraph b') to rule 17, 'Of the Office of accounting of the intervention delegate in the General Directorate of the Treasury and financial policy», with the following content: «(b') register in the accounting information system the operations of recognition of obligation and payment proposal generated within the scope of the General Directorate of the Treasury and financial policy regarding centralized contracts financed from the appropriations available for this purpose in the section» 31 "expenditure of various ministries".'

6. Modifies the paragraph k') of rule 17, 'Of the Office of accounting of the intervention delegate in the General Directorate of the Treasury and financial policy», which will have the following content: «(k') (management of the accounting register of invoices in relation to invoices relating to the operations of paragraphs b) (and b') previous.»

Sole final provision. Entry into force.

The present order will enter in force the day following to the of your publication in the «Bulletin official of the State».

The amendment introduced in paragraph one of the third article, relative to the new heading of memory «23.8. «Antiquity of them rights budget pending of charge», will be applicable to them accounts annual that is approved starting from the entry in force of this order.

Madrid, 23 of March of 2015.-the Minister of Hacienda and administrations public, Cristobal Montoro Romero.