Advanced Search

Resolution Of May 28, 2012, Of The General Intervention Of The Administration Of The State, Which Determines The Minimum Content Of The Information To Be Published In The «Official Gazette» By The Entities That Will Be Ap...

Original Language Title: Resolución de 28 de mayo de 2012, de la Intervención General de la Administración del Estado, por la que se determina el contenido mínimo de la información a publicar en el «Boletín Oficial del Estado» por las Entidades a las que les sea de ap...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

TEXT

Article 136.4 of Law 47/2003 of 26 November, General Budget, provides that institutions which are required to apply public accounting principles as well as other entities which have no obligation to publish their accounts in the Commercial Registry, will publish annually in the Official Journal of the State the balance of the situation, the account of the patrimonial economic result and a summary of the remaining states that make up the annual accounts. The same article attributes to the General Intervention of the State Administration the competence to determine the minimum content of the information to be published.

In the preliminary draft of the Law on Transparency, Access to Public Information and Good Governance, which is currently being processed, a modification of Article 136.4 of Law 47/2003 is included, in order to establish the obligation of publish the audit report of accounts together with the information relating to the annual accounts referred to in the previous paragraph. Once the law on transparency, access to public information and good governance is approved and enters into force, the entities referred to in Article 136.4 of Law 47/2004 shall publish in the Official State Gazette the information relating to their annual accounts, together with the relevant audit report. Moreover, the preliminary draft also incorporates, inter alia, the obligation of publication in the corresponding electronic venues or websites, by the subjects covered by the scope of the title relating to transparency. of the public activity, of the annual accounts to be surrendered and the audit reports of accounts.

By Resolution of 28 November 2006 of the General Intervention of the State Administration, the minimum content of the information to be published in the Official Gazette of the State of the entities to which it is The Accounting Instruction of the State Institutional Administration.

As a consequence of the approval of the General Plan of Public Accounting, by Order EHA/1037/2010, of April 13; of the Instruction of Accounting for the Institutional Administration of the State through Order EHA/2045/2011, of 14 July; and of the Resolution of 28 July 2011 of the General Intervention of the State Administration approving the Adaptation to the General Plan of Public Accounting for institutions with a budget estimate, need to approve a new Resolution replacing the current one.

The Accounting Instruction for the Institutional Administration of the State establishes in its rule 38 that such publication shall be made within one month from the date on which the General Intervention of the State administration present the respective accounts to the Court of Auditors.

Finally, this Resolution includes a single additional provision amending the second transitional provision of the Resolution of 1 July 2011 of the General Intervention of the State Administration, whereby the accounting rules relating to the funds lacking in legal personality referred to in Article 2 (2) of the General Budget Law are approved and to the recording of the operations of such funds in the entities contributing to the public sector, in order to allow, in the case of loans to be formalised and partially disbursed before 31 December 2010, that subsequent disbursements are recorded with the same criteria as the above.

In its virtue this General Intervention provides:

First.

Information to be published by the entities to which the Accounting Instruction for the Institutional Administration of the State is applicable, the budget of which is limited in nature.

The entities to which the Accounting Instruction for the Institutional Administration of the State approved by Order EHA/2045/2011, of July 14, whose budget of expenditure is limited, is applicable, The following information shall be published annually in the "Official State Gazette", which shall be in accordance with the models provided for in the General Plan of Public Accounting, approved by Order EHA/1037/2010, of 13 April with the specialties contemplated in that Instruction:

I. Balance sheet.

II. Estate Economic Result Account.

III. Summary of the State of Net Worth Changes.

III.1 Total State of Net Worth Changes.

III.2 State of recognized revenue and expenditure.

IV. Status of cash flows.

V. State of liquidation of the Budget.

V. 1 Liquidation of the expense budget, developed at the chapter level.

V. 2 Revenue budget settlement, developed at the chapter level.

V. 3 Commercial operations result.

V. 4 Budget Result.

VI. Summary of Memory:

VI.1 Organization and Activity (Point 1 of Memory).

VI.2 Account Bases (Point 3 of Memory).

VI.3 Recognition and Valuation Standards (Memory Point 4).

VI.4 Material fixed assets (point 5 of the Memory).

VI.5 Financial Assets: Summary Status of Reconciliation [point 9.1.a) of Memory].

VI.6 Financial Liabilities: Debt situation and movements. Summary by categories [point 10.1.c) of the Memory].

VI.7 Transfers, grants, and other revenue and expenses (point 14 of the Memory).

VI.8 Provisions and Contingencies (point 15 of the Memory).

VI.9 Budgetary information.

a) Spending commitments from post-exercise budgets. (Point 23.3 of the Memory).

(b) State of the cash balance (point 23.5 of the Report).

c) Results balance and management report (point 23.6 of the Memory).

VI.10 Financial, economic and budgetary indicators (point 24 of the Report).

VI.11 Post-Close Facts (Point 27 of Memory).

Second.

Information to be published by the entities to which the Accounting Instruction for the Institutional Administration of the State is applicable, the cost of which is estimated to be estimated.

The entities to which the Accounting Instruction for the Institutional Administration of the State whose budget of expenditure is estimated to be of an estimate shall be published annually in the Official Journal of the State the following information that will be in accordance with the models provided for in the General Plan of Public Accounting with the specialties provided for in this Instruction and in the Resolution of 28 July 2011 of the General Intervention of the Administration of the State, approving the Adaptation to the General Plan of Accounting Public for entities with estimate budget.

I. Balance sheet.

II. Estate Economic Result Account.

III. Summary of the State of Net Worth Changes.

III.1 Total State of Net Worth Changes.

III.2 State of recognized revenue and expenditure.

IV. Status of cash flows.

V. Summary of Memory:

V. 1 Organization and Activity (Point 1 of Memory).

V. 2 Basis for the presentation of the accounts (point 3 of the Report).

V. 3 Recognition and Valuation Standards (Memory Point 4).

V. 4 Material fixed assets (point 5 of the Memory).

V. 5 Financial Assets: Summary Status of Reconciliation [point 9.1.a) of Memory].

V. 6 Financial liabilities: Situation and debt movements. Summary by categories [point 10.1.c) of the Memory].

V. 7 Transfers, grants, and other income and expenses (point 14 of the Memory).

V. 8 Provisions and Contingencies (point 15 of the Memory).

V. 9 Budgetary information (point 23 of the Report).

V. 10 Financial and Heritage Indicators (point 24 of the Memory).

V. 11 Post-Close Facts (Point 27 of Memory).

Single transient disposition.

Budgetary information to be published for the financial year 2011 by the entities to which the Accounting Instruction of the State Institutional Administration is applied. Estimate character.

Taking into account the transitional regime provided for in the single transitional provision of the Resolution of 28 July 2011 of the General Intervention of the State Administration, approving the Adaptation of the Plan General Public Accounting for institutions with a budget estimate, such entities shall not be required to publish the budgetary information included in paragraph V. 9 of the second paragraph of this Resolution for the financial year 2011.

Single additional disposition.

Amendment of the Resolution of 1 July 2011 of the General Intervention of the State Administration, approving the accounting rules relating to the funds lacking in legal personality to which the Article 2 (2) of the General Budget Law, and the recording of the operations of such funds in the entities contributing to the administrative public sector.

A last paragraph is inserted in paragraph (a) of the second transitional provision of that Resolution: "Specific rules for the assessment and registration of certain items":

"The disbursements made after 31 December 2010 relating to loans partially disbursed before that date may be recorded with the same criteria as in the previous paragraph."

Single repeal provision. Regulatory repeal.

All rules of the same or lower rank are repealed in that they contradict or object to the provisions of this Resolution.

The Resolution of 28 November 2006 of the General Intervention of the State Administration, which regulates the minimum content of the information to be published in the "Official Gazette of the State", is expressly repealed. of the entities to which the Accounting Instruction of the State Institutional Administration applies.

Single end disposition. Entry into force.

This Resolution shall enter into force on the day following that of its publication in the "Official Gazette of the State", being applicable to the annual accounts for the financial year 2011 and following.

Madrid, May 28, 2012.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.