Resolution Of 10 Of March Of 2015, Of The Intervention General Of The Administration Of The State, By Which Is Modifies The Of 17 Of November Of 2011, By Which Is Approves The Adaptation Of The Plan General Of Accounting Public To The Administration...

Original Language Title: Resolución de 10 de marzo de 2015, de la Intervención General de la Administración del Estado, por la que se modifica la de 17 de noviembre de 2011, por la que se aprueba la adaptación del Plan General de Contabilidad Pública a la Administración...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2740

Order EHA/1037/2010, of 13 April, adopted a new General Plan of public accounting (in later PGCP) with the character of accounting framework for all public administrations.

Accounting instruction for the General Administration of the State, approved by order EHA/3067/2011, on 8 November, establishes his rule 2 that the accounts of the General Administration of the State shall conform to the PGCP under the terms established in the adaptation of the Plan to the General Administration of State.

The adaptation of the PGCP to the Administration General of the State is approved by resolution of 17 of November of 2011 of the intervention General of the administration of the State.

The changes introduced by the present resolution in this adaptation are derived, on the one hand, of the centralized procurement of goods and services for entities of the General Administration of the State and, secondly, of the modification in the budgetary treatment of the costs of minting of currency.

So, with charge to them credits available in the service budget 05 «address General of rationalization and centralization of it recruitment» of the section 31 «expenses of various ministries», integrated in the Ministry of Hacienda and administrations public, is van to finance contracts that, by their features, allow a funding centralized, between which is can find contracts relating to acquisitions of goods and services for other entities different of it Administration General of the State.

In this sense, it is necessary to establish that expenditure on the procurement of goods and services carried out by the General Administration of the State for contracts financed centrally by others should be heading 9, "Transfers and subsidies" «The patrimonial economic outturn account» of the General Administration of the State, regardless whatever the budgetary implementation of the expenditure and without prejudice of the accounting records that must be the entity for which it has made the acquisition.

On the other hand, until the adoption of law 36/2014, of 26 December, the State budget by 2015, the cost of minting of currency against concept 950, «Benefit of issue», of the budget of income, when they were inferior to the net issuance of currency of the exercise.

To splitting, of 1 of January of 2015, entry in force of the cited law, such expenses of coinage is van to impute, in all case, to the budget of expenses, by what is necessary modify the denomination, definition and relations accounting of them accounts 6288, «expenses of coinage of currency», and 1751 «currency metal issued entered in treasure pending of apply to budget» , as well as accounting relations 1750 count 'Metallic currency applied to the budget'.

By virtue of the powers attributed to the General intervention of the administration of the State in paragraph 1.b) article 125 of law 47/2003, of 26 November, General budget, approving the implementing regulations of the General Plan of public accounting and partial or special plans that are prepared in accordance with the same, this General intervention available : Unique. Modification of the resolution of 17 of November of 2011 of the intervention General of the administration of the State, by which is approves the adaptation of the Plan General of accounting public to the Administration General of the State.

Resolution of 17 November 2011 of the General intervention of the administration of the State, which approves the adaptation of the General public to the General Administration of the State Accounting Plan, is hereby amended as follows: one. In the sixth paragraph, «Adaptation of the the heritage economic outturn account», creates the heading 8 with the following content: «8. expenditure on the procurement of goods and services carried out by the General Administration of the State for other entities, through centralized contracts financed with appropriations of the budget service 05 "DG of rationalization and centralization of procurement" section 31 "expenditure of various ministries"» «, will appear in the heading 9, "transfers and subsidies granted".»

Two. In annex I, «Changes in the accounts box», modifies the name of the following accounts: to) the 6288 account, which will be renamed 'Costs of minting, retirement and demonetization of coins'.

(b) it has 1751, that happen to be called is «currency metal pending of apply to budget».

Three. In annex II, «Changes in the definitions and accounting relations», amending the definitions and accounting Affairs of 1750, 1751 and accounts 6288, which will be the following: «1750. Coin metal applied to the budget.

Metallic currency issued and applied to budget.

Their movement is as follows: to) shall be paid, in order to exercise, through the account 430, "debtors by recognized rights. Budget of income running. ", by the value facial of it currency put in circulation, in terms Net (outputs of currency less inputs of currency in the boxes of the Bank of Spain), during the exercise."

b) will be charged, in order to exercise, with a credit to the account 400, "creditors recognized obligations. Budget expenditure stream. ", by the face value of the currency withdrawn from circulation, on a net basis during the year."

1751 coins pending apply to budget.

Collect the issued coins entered in operating the Treasury account at the Bank of Spain or, in your case, the withdrawn coins charged in operating the Treasury account at the Bank of Spain, which has not been applied to the budget.

Their movement is as follows: to) will be paid: a.1) by the face value of the currency put into circulation, on a net basis, during the previous month, when income is produced in operational Treasury current account, with account 5710 "Bank of Spain. Current account. Public Treasury".

a.2) at end of year, with 557, "Formalization", account for the allocation to the budget of expenses of the face value of the currency withdrawn from circulation, on a net basis during the year.

((b) cancellation or no-show: b.1) by the face value of the currency withdrawn from circulation, on a net basis, during the previous month, when occurs cargo operational Treasury current account, with credit to the account 5710 "Bank of Spain. Current account. "Treasury public".

b.2) in order to exercise, with a credit to the account 557, «Formalisation», by the allocation to the budget income of the face value of the currency put into circulation, in net terms, during the period.

6288. costs of minting, withdrawal and demonetization of coin metal.

Expenses produced by the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda in coinage, retirement and demonetization of the currency.

Their movement is as follows: to) will be charged with a credit to the account 400, "creditors recognized obligations. Budget expenditure stream. ", by recognition of an obligation, as the Fábrica Nacional de Moneda y Timbre-real Casa de la Moneda forward supporting documents of the cost of the coinage, retirement and demonetization of the currency."

b) shall be paid, by your balance, at the end of the year, with 129, "Results for" account".

Available end only. Entry into force.

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

Madrid, March 10, 2015.-the Comptroller General of the administration of the State, José Carlos Alcalde Hernández.