Order EHA/1037/2010, of 13 April, approved a new General Public Accounting Plan (hereinafter PGCP) with the character of a framework accounting plan for all Public Administrations.

The Accounting Instruction for the General Administration of the State, approved by Order EHA/30 67/2011, of 8 November, establishes in its rule 2 that the accounting of the General Administration of the State must conform to the PGCP in the terms set out in the adaptation of that Plan to the General Administration of State.

The adaptation of PGCP to the General Administration of the State was approved by Resolution of 17 November 2011 of the General Intervention of the State Administration.

The amendments introduced by this Resolution into this adaptation are derived, on the one hand, from the centralised procurement of goods and services for entities other than the General Administration of the State and, on the other hand, of the change in the budgetary treatment of coin minting costs.

Thus, from the appropriations available in the budget service 05 "Directorate-General for Rationalization And Centralization of Contracting" of Section 31 "Expenditure of Various Ministries", integrated in the Ministry of Finance and public administrations will finance contracts which, by their nature, will allow for centralised financing, including contracts for the purchase of goods and services for other entities. other than the General Administration of the State.

In this regard, it is necessary to establish that the expenditure corresponding to the acquisitions of goods and services carried out by the General Administration of the State for other entities by means of contracts financed centralising, they should be included in item 9, "Transfers and grants awarded" from the "Account of the economic outcome" of the General Administration of the State, irrespective of the budgetary implementation of the expenditure and without prejudice to the accounting record to be made by the institution for which the acquisition.

On the other hand, until the adoption of Law 36/2014 of 26 December 2015 of the General Budget of the State for 2015, the cost of coin minting was attributed to the concept of 950, "Coinage Benefit", of the budget of income, when they were lower than the net issuance of the currency of the financial year.

From 1 January 2015, the entry into force of the said Law, these minting costs are to be imputed, in any case, to the budget of expenditure, so it is necessary to modify the denomination, definition and relations accounting for accounts 6288, "Currency coinage expenses", and 1751 "Currency coin issued entered into Treasury to be applied to the Budget", as well as the accounting relationships of the account 1750 "Metal currency applied to the budget".

By virtue of the powers conferred on the General Intervention of the State Administration in Article 125 (1) (b) of Law 47/2003 of 26 November, General Budget, to approve the development of the General Public Accounting Plan and the partial or special plans to be drawn up in accordance with it, this General Intervention provides:

Unique. Amendment of the Resolution of 17 November 2011 of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting to the General Administration of the State.

The Resolution of 17 November 2011 of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting to the General Administration of the State, is hereby amended. as follows:

One. In the sixth paragraph, 'Equation of the Account of the Economic Outcome', item 8 is created with the following content:

" 8. Expenditure relating to the acquisition of goods and services by the General Administration of the State for other entities, by means of centralised contracts financed from the appropriations of the budget service 05 'Directorate-General for Rationalization And Centralisation of Recruitment' 'of Section 31' Expenditure on various Ministries 'shall be set out in Item 9,' Transfers and grants awarded '.'

Two. In Annex I, "Amendments to the Accounts Table", the name of the following accounts is amended:

(a) Account 6288, which shall be referred to as 'Coining, Withdrawal and Demonetization of Metal Currency'.

b) Account 1751, which will be renamed "Metal Currency to be applied to the Budget".

Three. In Annex II, 'Amendments to the definitions and accounting relationships', the accounting definitions and relationships of the accounts 1750, 1751 and 6288 are amended, which shall become the following:

" 1750. Metal currency applied to the budget.

Metal currency issued and applied to the Budget.

Your move is as follows:

(a) In the end of the financial year, account shall be paid out of account 430, " Debtors for recognised rights. Current income budget. ", by the face value of the currency put into circulation, in net terms (currency outflows minus currency entries in the banks of the Banco de España), during the financial year.

(b) In the end of the financial year, the account shall be paid to the account 400, " Creditors for recognised obligations. Current expenditure budget. ', by the face value of the currency withdrawn from circulation, in net terms, during the financial year.

1751. Metal currency to be applied to the Budget.

Collects the issued metal currency entered into the Treasury's operational account at the Banco de España or, as the case may be, the withdrawn metal currency charged to the Treasury's operational account at the Banco de España, which has not yet been applied to the Budget.

Your move is as follows:

a) It will be paid:

a.1) By the face value of the currency put into circulation, in net terms, during the previous month, when the income is produced in the current account of the Treasury, with charge of the account 5710 " Banco de España. Current account. Public Treasury. "

a.2) At the end of the financial year, under account 557, "Formalization", by the imputation to the budget of the costs of the face value of the currency withdrawn from circulation, in net terms, during the financial year.

b) Charged:

b.1) By the face value of the currency withdrawn from circulation, in net terms, during the previous month, when the charge is produced in the current account of the Treasury, with credit to the account 5710 " Banco de España. Current account. Public Treasury. "

b.2) At the end of the year, with credit to account 557, "Formalization", for the allocation to the revenue budget of the currency's face value put into circulation, in net terms, during the financial year.

6288. Coin minting, withdrawal and demonetization expenses.

Expenses incurred in minting, withdrawing and demonetization of currency by the National Mint and Timbre-Royal Mint.

Your move is as follows:

(a) Account 400, " Creditors for recognised obligations, shall be debited. Current expenditure budget. ", for the recognition of the obligation, as the National Mint and Timbre-Real Casa de la Moneda refers the documents justifying the cost of the coinage, withdrawal and demonetization of the currency.

(b) The balance of the financial year shall be paid by the end of the financial year "Results of the financial year".

Single end disposition. Entry into force.

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

Madrid, March 10, 2015.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.