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...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2012-7441

The article 136.4 of the Law 47/2003, of 26 November, General budget, establishes that the entities to be applied public accounting principles as well as the remaining that are not required to publish their accounts in the register, published annually in the official bulletin of the State the balance sheet, the economic equity account and a summary of the other States that make up the annual accounts. The article attributed to the General intervention of the administration of the State competition to determine the minimum content of the information to be published.

Access to public information and good governance, which is being processed at present, the transparency Bill, includes an amendment article 136.4 of law 47/2003, in order to establish the obligation to publish the report of audit of accounts together with the information concerning the annual accounts referred to in the preceding paragraph. Once is approved and enters into force the Act of transparency, access to public information and good governance, the entities referred to in article 136.4 of the Law 47/2004, shall be published in the official State Bulletin information relating to its annual accounts, together with the corresponding audit report. On the other hand, in the preliminary draft also the obligation of publication in the corresponding electronic sites or web pages, embodies, among others, by the subjects covered in the scope of the title concerning the transparency of public activity, annual accounts that must surrender and accounts audit reports.

By decision of 28 November 2006 of the General intervention of the administration of the State, was regulated the minimum content of the information to be published in the Official Gazette of the entities that will be implementing the accounting statement of the institutional management of the State.

As a result of the approval of the General Plan of public accounting, through order EHA/1037/2010, April 13; instruction of accounting for the institutional management of the State by order EHA/2045/2011, July 14; and the resolution of July 28, 2011, of the General intervention of the administration of the State which approves the adaptation to the General Plan of public accounting for entities with estimated budget, it is necessary to adopt a new resolution that will replace the current.

The accounting instruction for the institutional management of the State sets its rule 38 that publication must be within the period of one month from the date in which the General intervention of the administration of the State present the respective accounts to the Court of Auditors.

Finally, this resolution includes a sole additional provision amending the second transitional provision of the resolution on July 1, 2011 of the General intervention of the administration of the State, which are approved accounting standards relating to the lacking funds of legal status referred to in paragraph 2 of article 2 of the General Law on budgetary , and registration of the operation of such funds in the contributors entities of the public administrative sector, in order to allow, in the case of loans made and disbursed partially before December 31, 2010, that subsequent expenditure are recorded with the same criteria as the previous.

By virtue of this General intervention has: first.

Information published by the entities that will be of application instruction of accounting for the institutional management of the State, whose budget has not limited.

The entities that will be application instruction of accounting for the institutional administration of the State, approved by order EHA/2045/2011, 14 July, whose budget is not limited to, shall be published annually in the «Official Gazette» the following information which shall comply with the models laid down in the chart of accounts public approved by order EHA/1037/2010, of April 13 with the specialties covered by this instruction: I. Balance.

II. patrimonial economic outturn account.

III. Overview of the statement of changes in equity.

III.1 total statement of changes in equity.

Statement of revenue and expenditure recognised III.2.

IV. status of cash flows.

V. status of liquidation of the budget.

V.1 budget settlement expenses, developed at chapter level.

V.2 liquidation of the revenue budget, developed at chapter level.

Result V.3 of commercial operations.

Budgetary result V.4.

VI. Overview of memory: VI.1 Organization and activity (point 1 of the memory).

VI.2. Bases for presentation of the accounts (section 3 of the memory).

VI.3 standards for recognition and measurement (point 4 of the memory).

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

VI.5 financial assets: State summary the conciliation [(punto 9.1.a) of memory].

VI.6 financial liabilities: situation and movements of the debts. Overview by categories [(punto 10.1.c) of memory].

VI.7 transfers, subsidies and other income and expenses (point 14 of the memory).

VI.8 provisions and contingencies (point 15 of the memory).

VI.9 budget information.

(a) commitments of expenditure charged to the budgets of future periods. (Point 23.3 of the memory).

(b) State of the remnants of Treasury (point 23.5 of the memory).

(c) balance of results and management (point memory 23.6) report.

VI.10 financial, patrimonial and budgetary indicators (point 24 of the memory).

VI.11 events after the closing (point 27 of the memory).

Second.

Information to be published by the entities that will be application of accounting instruction for the institutional management of the State, whose budget is estimated.

The entities that will be application of accounting instruction for the institutional administration of the State whose budget has estimated character, shall be published annually in the official bulletin of the State the following information to be adjusted to expected models in the General Plan of public accounting with specialties referred to in this instruction and the resolution of July 28, 2011 of the General intervention of the administration of the State which approves the adaptation to the General Plan of public accounting for entities with estimated budget.

I. Balance.

II. patrimonial economic outturn account.

III. Overview of the statement of changes in equity.

III.1 total statement of changes in equity.

Statement of revenue and expenditure recognised III.2.

IV. status of cash flows.

V. Overview of memory: V.1 Organization and activity (point 1 of the memory).

V.2. Bases for presentation of the accounts (section 3 of the memory).

V.3 standards for recognition and measurement (point 4 of the memory).

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

V.5 financial assets: State summary the conciliation [(punto 9.1.a) of memory].

V.6 financial liabilities: situation and movements of the debts. Overview by categories [(punto 10.1.c) of memory].

V.7 transfers, subsidies and other income and expenses (point 14 of the memory).

V.8 provisions and contingencies (point 15 of the memory).

V.9 budget information (point 23 of the memory).

V.10 financial and economic indicators (point 24 of the memory).

V.11 events after the closing (point 27 of the memory).

Sole transitional provision.

Budget information to post for the year 2011 for the entities that will be of application the statement of accounts of the institutional Government whose budget is estimated.

Taking into account the transitional arrangements provided for in the single transitional provision of the resolution of July 28, 2011 of the General intervention of the administration of the State, which approves the adaptation of the General Plan of public accounting for the estimated budget entities, these entities will not be required to publish budget information included in paragraph V.9 of the second paragraph of this resolution for the year 2011.

Sole additional provision.

Modification of the resolution on July 1, 2011 of the General intervention of the administration of the State, which are approved accounting standards relating to funds lacking legal status referred to in paragraph 2 of article 2 of the General budget law, and the registration of operations of such funds in contributors administrative public sector entities.

Gets a last paragraph in the section to) of the second transitional provision of this resolution: «Specific rules for the assessment and registration of certain items»: «expenditures made after December 31, 2010 relating to loans disbursed partially before that date, can register with the same above criteria.»

Sole repeal provision. Repeal legislation.

All the rules of equal or lower rank are repealed which contradict or conflict with the provisions of the present resolution.
It is expressly repealed the resolution of November 28, 2006 of the General intervention of the administration of the State, which regulates the minimum content of the information to be published in the «Official Gazette» of the entities that are implementing the accounting statement of the institutional management of the State.

Sole final provision. Entry into force.

This resolution shall enter into force the day following its publication in the «Official Gazette», being applicable to annual for the year 2011 and following accounts.

Madrid, may 28, 2012.-the Comptroller General of the administration of the State, José Carlos Alcalde Hernández.