Royal Decree 1887/2011 of 30 December, establishing the basic organic structure of the ministerial departments, establishes the basic organic structure of the Ministry of Finance and Public Administrations. up to the level of the Directorate-General under the provisions of Article 10.1 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

The second final provision of the royal decree determines the need to complete the organization of each ministry, adapting it to its new basic structure, by enacting a real development decree.

This royal decree complies with the previous forecast, developing the structure of the Ministry of Finance and Public Administrations up to the level of General Subdirection or equivalent, with the criteria of austerity, efficiency and efficiency in the management of the department.

In its virtue, on the proposal of the Minister of Finance and Public Administrations and after deliberation of the Council of Ministers at its meeting on January 27, 2012,

DISPONGO:

Article 1. General organization of the department.

1. The Ministry of Finance and Public Administrations is the department of the General Administration of the State responsible for the proposal and implementation of the Government's policy on public finances, budgets and expenditure and business. public.

It is also the responsibility of this Ministry to implement and manage the local and regional financing systems and the proposal and implementation of the Government's policy on relations and cooperation with the communities. and the entities that make up the Local Administration. It is also responsible for the management of the Government Delegations and Subdelegations.

In addition, it is responsible for the proposal and implementation of the Government's policy on public service, public employment and training of public employees and for the reform and organization of the General Administration of the State, procedures and inspection of services, promotion of e-government, evaluation of public policies and the development and monitoring of programmes for the improvement of public management and the quality of services.

2. The Ministry of Finance and Public Administrations exercise the powers that legally correspond to them through the following higher and managerial bodies:

(a) The Secretariat of State of Finance.

b) The Secretariat of State for Budgets and Expenses.

c) The Secretary of State for Public Administration.

d) The Secretariat of Finance and Public Administrations.

3. It is attached to the Ministry of Finance and Public Administrations, through the Minister, the State Society of Industrial Participations (SEPI). Its President will be appointed by the Council of Ministers on a proposal from the Minister of Finance and Public Administrations.

4. As an immediate assistance body to the Minister of Finance and Public Administrations, there is a Cabinet, whose Director holds the rank of Director General, with the structure set out in Article 14 of Royal Decree 1887/2011, of 30 December, for which the basic organic structure of the ministerial departments is established.

Article 2. Secretariat of State of Finance.

1. The Secretariat of State of Finance, under the top management of the Minister of Finance and Public Administrations, will carry out the actions related to the orientation of fiscal policy, the design and implementation of the tax system, the forecast and analysis of tax revenues and other public revenues, management and execution of cadastral management, as well as regulation, authorization, supervision, coordination, control and, where appropriate, sanction, of the activities of the field state.

2. The Secretariat of State of Finance shall be composed of the following management bodies:

a) The General Directorate of Taxation.

b) The General Directorate of the Catastro.

c) The Central Economic-Administrative Court.

d) The General Management of the Game.

3. The Ministry of Finance and Public Administrations are assigned to the Ministry of Finance, the State Secretariat of Finance, the State Tax Administration Agency and the Institute for Fiscal Studies.

4. It depends directly on the head of the Secretariat of State of Finance, with the organic level of Subdirección General, the Cabinet, as an immediate assistance organ, with the structure established in Article 14 of the Royal Decree. 1887/2011, dated December 30.

5. The Council for the Defense of the Contributor is an advisory body of the Secretariat of State of Finance for the best defense of the rights and guarantees of the citizen in its relations with the State Tax Administration, which will be governed by its powers, composition and functioning by its specific rules.

6. The General Inspection shall be functionally dependent on the holder of the Secretariat of State of Finance for the exercise of his powers in respect of organs and matters within the scope of that Secretariat of State, without prejudice to the provisions of the in Article 18 (5

.

7. For the legal advice of the Secretariat of State of Finance, there shall be a State of the State in matters of organically integrated finance in that of the department referred to in Article 18.

Article 3. General Directorate of Taxation.

1. The Directorate-General for Taxation shall exercise the following

:

a) The analysis and design of the global public revenue policy, as far as the tax system is concerned.

b) The proposal, elaboration and interpretation of the regulations of the general tax regime and of the tax figures not expressly attributed to other bodies of the Ministry of Finance and Public Administrations, as well as the carrying out the studies, economic and legal, necessary for the performance of these tasks.

c) The examination of the questions relating to the collection and the economic effects of the various taxes and the proposal of the corresponding fiscal policy measures, as well as the drawing up of the profit budget fiscal.

(d) the negotiation and implementation of the conventions to avoid double taxation, those concerning the tax rules contained in the international treaties and the work relating to the Organization for Cooperation and Economic Development and the European Union in the field of taxation.

(e) The study and preparation of measures concerning international tax conventions and special tax arrangements, in coordination with other bodies of the Administration, and support actions relating to relations with the European Union and other international bodies of which Spain is a party.

f) The performance of the tasks required by the Community tax harmonization policy.

2. The General Tax Directorate will be composed of the following Subdirectorates General:

(a) The General Tax Subdirectorate, which shall exercise the functions contained in paragraphs (a) and (b) of paragraph 1, in matters of general tax law or in taxes other than exclusive competence of another Subdirectorate General.

(b) The General Subdirectorate of Taxes on the Income of the Physical Persons, who shall exercise the functions contained in paragraphs (a), (b) and (d) of paragraph 1, in all matters relating to the Income Tax of Persons Physical.

(c) The General Tax Subdirectorate on Legal Persons, which shall exercise the functions contained in paragraphs (a), (b) and (d) of paragraph 1, in all matters relating to the Company Tax, to the tax system of cooperatives, public limited companies and agricultural processing companies.

(d) The General Subdirectorate of Taxation on Consumption, which shall exercise the functions contained in paragraphs (a), (b) and (d) of paragraph 1, in respect of the Value Added Tax, to the Indirect General Tax, without prejudice to the provisions of the additional provision of Law No 20/1991 of 7 June 1991 amending the Fiscal Aspects of the Fiscal Economic Regime of the Canary Islands, and to the Tax on Production, Services and Import into the Cities of Ceuta and Melilla, with the exception of the complementary levies on the tasks of tobacco and fuel and petroleum fuels.

(e) The Subdirectorate-General for Tax Policy, which shall exercise the functions set out in paragraphs (b), (c) and (d) of paragraph 1.

(f) The General Subdirectorate for Taxation of Financial Operations, which shall carry out the tasks set out in paragraph 1 (a), (b) and (d) relating to financial and insurance operations, investment institutions collective and pension funds.

(g) The General Subdirectorate of Property Taxes, Fees and Public Prices, which shall exercise the functions contained in paragraphs (a), (b) and (d) of paragraph 1, in respect of the Tax on Inheritance Transmissions and Documented legal acts, on the heritage, on Successions and Donations, taxes on the game, rates and public prices, as well as on the Community rates of co-responsibility and other Community taxes of similar type and on duties of civil servants.

(h) The General Subdirectorate for Excise Duties and Taxation on Foreign Trade, which shall exercise the functions contained in paragraphs (a), (b) and (d) of paragraph 1, in relation to these taxes, with the Tax on the Retail Sales of Certain Hydrocarbons, with the Arbitrio on Imports and Deliveries of Goods in the Canary Islands, without prejudice to the provisions of the said additional provision of Law 20/1991 of 7 June, and with the additional charges referred to in paragraph (d) of this paragraph, as well as those for coordination of the duties corresponding to the Directorate-General for Taxation in the field of environmental taxation.

(i) The International Subdirectorate of International Taxation, which shall exercise the functions contained in paragraphs (a) and (b) of paragraph 1, in relation to the taxation of non-residents, and paragraphs (d), (e) and (f) of paragraph 1.

(j) The General Subdirectorate of Local Taxation, which shall exercise the functions contained in paragraphs (a), (b) and (d) of paragraph 1 in relation to these taxes.

3. It will be up to the General Directorate of Taxation to the Consultative Board of Tax Regime of Cooperatives.

Article 4. General Directorate of the Catastro.

1. The General Directorate of the Catastro shall be responsible for the planning, management, coordination, control and, where appropriate, execution of the following powers, in accordance with the provisions of the Recast Text of the Law of the Real Estate Registry, approved by Royal Decree Legislative 1/2004 of 5 March, which will exercise directly or, if necessary, through the Management or Subgerences of the Catastro:

a) The elaboration and management of the cadastral mapping, the renovation of the rustic cadastre and the cadastral valuation, including the coordination of values, the approval of the presentations and the management of the cadastral observatory of the property market.

b) The cadastral inspection.

c) The processing of the statement, communication, request, and sub-healing procedures for discrepancies.

d) Collaboration and exchange of information with other administrations and public institutions, as well as with public bodies.

e) The diffusion of the cadastral information.

f) The management of the cadastral accreditation fee.

g) The processing of sanctioning procedures in cadastral matter.

h) The study and formulation of normative proposals related to the procedures and systems of valuation of the real estate, as well as the activities of training, maintenance and renewal of the cadastre property and, in general, with the other functions or procedures referred to in the aforementioned Recast Text of the Law of the Real Estate.

i) The provision of information and assistance services to citizens, and the custody and maintenance of cadastral files.

j) The development of the continuous improvement of the quality of service, including the standardization of documents and the simplification of procedures, as well as the relations with the Council for the Defense of the Contributor.

k) The elaboration and analysis of the statistical information contained in the cadastral databases and the related to the taxation of real estate.

l) The design, operation and maintenance of accurate electronic, computer and electronic systems and means for the development of functions and the provision of cadastral services.

m) The coordination and impetus of the actions to be carried out by the Regional and Territorial Management and the Subgerencies of the Catastro.

n) The management of general internal regime services, human and material resources, as well as the budget of the management body.

n) Institutional relations with other organs or agencies of the General Administration of the State, as well as with autonomous communities, local corporations, international organizations, third countries and any other public or private institution.

2. The General Directorate of the Catastro will be composed of the following organs with the rank of Subdirectorate General:

(a) The General Subdirectorate of Valuation and Inspection, which shall exercise the functions referred to in paragraphs (a) and (b) of paragraph 1, as well as in paragraph (g) in the functional scope of its privileges.

(b) The Subdirectorate-General for Studies and Information Systems, which shall carry out the tasks referred to in paragraphs (k) and (l) of paragraph 1.

(c) The Subdirectorate-General for Procedures and Attention to the Citizen, who shall perform the duties referred to in paragraphs (c), (d), (f) and (i) of paragraph 1, as well as paragraphs (g) and (j) in the functional area of his/her attributions.

(d) The General Secretariat, which shall carry out the duties referred to in paragraphs (e), (h), (m), (n) and (n) of paragraph 1, as well as in paragraph (j), in the functional field of its privileges.

3. They are attached to the General Directorate of the Catastro:

a) The Superior Council of Property Property.

b) The Superior Commission for Real Estate Coordination.

c) The Technical Commission for Catastral Cooperation.

Article 5. Central Economic-Administrative Court.

1. They will depend on the Secretariat of State of Finance, the Central Economic and Administrative Tribunal and, through this, the regional and local economic and administrative courts, without prejudice to their functional independence in the resolution of the economic-administrative claims.

2. The Central Economic and Administrative Tribunal shall be governed by its competence, composition and operation by its specific rules.

3. The Central Economic and Administrative Tribunal shall be constituted by its President, with the rank of Director General, the vowels, whose appointment must be effected by royal decree, the Secretary General, with an organic level of Deputy Director General, and the Subdirectorate-General of Organization, Media and Procedures, to which it is the responsibility of carrying out functional and organizational studies leading to the best functioning of the economic and administrative courts, the programming of the endowments of personal and material resources and the design, operation and management of the information and communications systems.

Article 6. General Management of Game Management.

1. The Directorate-General for the Management of the Game shall exercise the following functions of regulation, authorization, supervision, coordination, control and, where applicable, sanction, of the activities of the state-wide game:

(a) The authorization of the organization and celebration of raffles and any bets or games whose scope of development or application exceeds the territorial limits of a specific Autonomous Community, and the bets sport-charities, whatever their territorial scope.

b) The proposal of the regulations governing the games.

c) The inspection of the gaming activities and the technical systems used therein.

d) The processing of the application procedures for enabling titles for the exercise of gambling activities.

e) The handling of the administrative procedures for penalties in relation to the points of sale of Lotteries and State Gambling.

f) Institutional relations with other organs or agencies of the General Administration of the State, Autonomous Communities and cities with Statute of Autonomy, local corporations, international organizations and any other public institution, Spanish or foreign, with regulatory functions in the field of play.

g) Institutional relations with any public or private entities in relation to the social or economic dimension of the game.

(h) The management and settlement of charges arising from the management of the game, as well as the management of the management body's budget.

i) Management of human resources and management materials.

j) Inform, in a prescriptive manner, the authorization of the lottery activities subject to reservation.

k) The handling of administrative cases sanctioning for offences referred to in Law 13/2011, of 27 May, of regulation of the game.

l) The persecution of illegal illegal gambling is already carried out in the Spanish State, from outside Spain and is directed to the Spanish territory.

(m) The requirement for any payment service provider, audiovisual media service delivery entity, information society services or electronic communications services, for information relating to the operations carried out by the various operators or by organisers without the enabling title.

n) The requirement for any payment service provider, audiovisual media service delivery entities, information society services or electronic communications services, to cease services they were lending.

n) The approval of technical game systems and the establishment of the technical and functional requirements of the games.

o) The establishment of appropriate channels to provide the participant with accurate and appropriate information on the effective gambling activities and procedures for reclamation.

p) The promotion and conduct of studies and research work in the field of play, as well as its impact or impact on society.

q) Handling claims that may be submitted by participants against operators.

r) Manage State-scoped Gaming Industry Records.

2. The General Management of Game Management shall be composed of the following organs with the rank of Subdirectorate General:

(a) The General Subdirectorate for the Regulation of the Game, which shall exercise the functions referred to in paragraphs (a), (b), (d), (f), (j), (k) and (n) of paragraph 1.

(b) The General Subdirection of Inspection of the Game, which shall exercise the functions referred to in paragraphs (c), (e), (l), (m) and (n) of paragraph 1.

(c) The General Secretariat for Institutional Management and Relations, which shall carry out the functions referred to in paragraphs (g), (h), (i), (o), (p), (q), (r) and (s) of paragraph 1.

Article 7. Secretary of State for Budgets and Expenditure.

1. The Secretariat of State for Budgets and Expenditure, under the top management of the Minister of Finance and Public Administrations, directs and coordinates the actions related to the planning, programming and budgeting of the state public sector and of its personnel costs, design, planning and actions relating to Community funds and regional incentives, in particular the management of funds for regional economic policy and the monitoring and management of the Spanish participation in the budget of the European Union.

2. The following management bodies depend on the Secretariat of State for Budgets and Expenditure:

a) The General Budget Directorate.

b) The General Directorate of Personnel Costs and Public Pensions.

c) The General Directorate of Community Funds.

3. It is attached to the Secretariat of State for Budgets and Expenses, the General Intervention of the State Administration, with the rank of Undersecretary.

4. It depends directly on the head of the Secretariat of State for Budgets and Expenses, with an organic level of Subdirectorate General, a Cabinet, as an immediate assistance organ, with the structure set out in Article 14 of the Royal Decree 1887/2011 of 30 December 2011.

5. The General Inspectorate shall be functionally dependent on the holder of the Secretariat of State for Budgets and Expenditure for the exercise of its powers in respect of organs and matters within the scope of that Secretariat of State, without prejudice to the provisions of Article 18 (5

.

6. For the legal advice of the Secretariat of State for Budgets and Expenditure, there shall be a State Advocate on budgets and expenditure, which is organically integrated in that of the department referred to in Article 18.

7. It is up to the head of the Secretariat of State for Budgets and Expenditure to coordinate the Committee on Spending Policies and the Revenue Commission, and will preside over them when the Minister of Finance and Public Administrations does not.

8. The head of the Secretariat of State for Budgets and Expenditure chairs the Program Analysis Commissions.

9. The head of the Secretariat of State for Budgets and Expenditure shall be the Vice-Chair of the Financial Coordination Commission for Real Estate and Heritage Actions.

10. The head of the Secretariat of State for Budgets and Expenditure shall be the Chairman of the Committee for Public Investments, referred to in Law 22/2001 of 27 December, regulating the Interterritorial Compensation Funds, whose composition shall be regulated by Ministerial Order.

11. The head of the Secretariat of State for Budgets and Expenditure shall be the President of the Regional Incentive Rector Board.

12. The head of the Secretariat of State for Budgets and Expenditure shall be the head of the Special Delegation of the Ministry of Finance and Public Administration in RENFE-Operadora. The administrative units of that delegation shall be responsible for organic and functional duties.

Article 8. Directorate-General for Budgets.

1. The Directorate-General for Budgets shall be responsible for formulating the objectives and criteria of budgetary policy, the multiannual programming of the expenditure and revenue programmes of the State public sector, the annual production of the General budget of the State and the monitoring and evaluation of its implementation. In particular, the following functions correspond to:

(a) The formulation and monitoring of the objectives of the budgetary policy, the carrying out of studies related to these actions and the elaboration of the criteria for their implementation. The definition of the guidelines to be followed in the drawing up of the budgetary scenarios and in the development of the budgetary policies for public expenditure in which they are integrated. The formulation of the regulations and the instructions to guide the annual elaboration of the General Budget of the State.

b) The analysis of the economic and financial impact of public sector action in the economic and social framework and the conduct of studies leading to the development of medium-term economic plans.

(c) The estimate of the State's revenue and other public sector agents in the framework of the economic reality envisaged, without prejudice to the competence of other departments of the department, as well as the study of the economic impact of the large public spending programmes and policies, the simulation of alternative situations and the analysis of their congruence with the medium-term economic plans.

d) The elaboration of the studies that inform the decisions of the Committee on Spending Policies. In accordance with these decisions, the preparation and preparation of the general budget of the State from the estimates of the revenue and the allocations proposed by the management centres, within the framework of the actions of the Program Analysis.

e) The elaboration of the preliminary draft of the State Budget Law and the accompanying documentation, as well as the provision of the necessary support throughout its parliamentary debate.

f) The analysis and monitoring of the objectives set for the management centres in the budget, as well as the implementation of the allocations that have been allocated to them, in order to achieve an effective achievement of those objectives.

g) The analysis of the provenance and timeliness of the proposed credit modifications; the report of their budgetary consequences and their funding and the course and processing that will apply to them.

(h) Monitoring of the development and implementation of revenue and expenditure reflected in the general budget of the State and the preparation of studies and proposals for the control of budgetary balance within the framework of the the guidelines laid down by the Government.

i) The report of any proposed law, draft law or draft provision that may entail an increase in expenditure, as well as other reports that come due to the competence of the institution. The promotion or proposal of initiatives containing measures and procedures aimed at promoting greater rationalisation of income and public expenditure programmes.

j) The study and development of new budgetary techniques, promoting relations with autonomous communities, local corporations, international organizations, third countries and any other public or private institution for the exchange of information and experience on the budgetary institution and its regulation on budgetary policy and on staff training.

(k) The analysis and evaluation of expenditure policies, which will include in particular the consideration of its sectoral, territorial and financing aspects, as well as the proposals for cooperation with other countries. Public administrations in the area of investment finance or other expenditure policies.

(l) The study of the territorial distribution of investment projects to be included or financed in the State Budget, to facilitate the analysis of the coherence of the public investment pool.

m) The analysis of the objectives and actions of the business public sector, its coherence with the spending policies and the evaluation of its budgetary impact. In collaboration with the respective ministerial departments, the study, elaboration and proposal of program contracts and agreements between the State, public companies and other public sector agents.

n) The analysis and monitoring of the financial activity of public enterprises and the development of the operating and capital budgets of state societies, which will integrate the multi-annual and other programmes of action supporting documents, assessing their medium-term projection and their impact on the achievement of the objectives set out in the various programmes of the general budget of the State in which it has a significant impact on the conventions and program contracts in place.

n) The request to the expense management centres and to the other administrative bodies for all information may be necessary for the proper exercise of the powers referred to in the preceding paragraphs.

(o) the definition and coordination of the specific training of its staff in matters relating to economic and budgetary policy; the content and structure of public expenditure policies; economic forecasting; with budgetary and objective assessment techniques and projects, and with other subjects whose knowledge is essential for the proper exercise of their powers.

2. The Directorate-General for Budgets shall be composed of the following Subdirectorates General:

(a) The Subdirectorate-General for Budgets, which is responsible for the permanent coordination of the development of the budgetary process, both during the period of preparation of the General Budget of the State and in the previous and subsequent periods, ensuring the effectiveness of the implementation of the different stages of the process and the fact that they are carried out within the prescribed time-limits. It shall also perform the functions referred to in paragraph 1 (d), (e), (g) and (h).

(b) The Subdirectorate-General for Budget Policy, which is responsible for coordinating the tasks to ensure that the results of the budgetary process are in line with the economic policy objectives assigned to it. (a) budgetary policy in respect of decisions emanating from the Commission on Expenditure Policies and other applicable rules, agreements and procedures. It shall also carry out the tasks referred to in paragraph 1 (a), (d), (j), (k), (l) and (o).

(c) The Subdirectorate-General for Budgetary Programmes of General Activities, which shall exercise the functions provided for in paragraphs (a), (d), (e), (f), (g), (k) and (l) of paragraph 1, as regards policies and programmes of expenditure located within the functional scope of its privileges.

(d) The Subdirectorate-General for Budget Programmes of Economic Activities, which shall carry out the tasks referred to in paragraphs (a), (d), (e), (f), (g), (k) and (l) of paragraph 1, as regards policies and programmes of expenditure located within the functional scope of its privileges.

(e) The Subdirectorate-General for Budgetary Programmes for Security and Social Protection Systems, which shall exercise the functions provided for in paragraphs (a), (d), (e), (f), (g), (k) and (l) of paragraph 1, as regards policies and expenditure programmes located within the functional scope of their privileges.

(f) The Subdirectorate-General for Budgetary Programmes of Science, Culture and Other Policies, which shall carry out the tasks set out in paragraphs (a), (d), (e), (f), (g), (k) and (l) of paragraph 1, in respect of policies and expenditure programmes located within the functional scope of their privileges.

g) The General Subdirectorate for Financial Programming of the Business Public Sector, which corresponds to the functions specified in paragraphs (m) and (n) of paragraph 1.

(h) The Subdirectorate-General for Economic Analysis and Programming, to which the functions referred to in paragraphs (b) and (c) of paragraph 1 correspond.

(i) The Subdirectorate-General of the Organization, Planning and Management of Resources, which shall exercise the required coverage and support functions in respect of the matters referred to in paragraph 1 (e), (j) and (o), as well as the logistics planning for the needs of the budget process, management of the human and material resources of the management centre and assistance and support to the head of the Directorate-General.

3. It is up to the head of the Directorate-General for Budgets to coordinate the Programme Analysis Commissions, by chairing them when the head of the Secretariat of State for Budgets and Expenditure does not do so.

Article 9. Directorate General for Personnel and Public Pensions Costs.

1. The Directorate-General for Personnel and Public Pensions Costs shall be responsible for the exercise of the cost powers arising from measures relating to the active and passive remuneration of staff in the service of the public sector. The Commission has proposed that the Commission should take into account the fact that the Commission has not yet taken the necessary measures to ensure that the system of public pension systems is applied to the public pension system. For this purpose, it is particularly appropriate to:

(a) The regulatory and study functions, reporting and control in the field of remuneration, compensation and other measures that may result in economic consequences for state public sector personnel.

b) The design of personnel cost policies and the general criteria for the application of remuneration.

c) The analysis and quantification of personnel costs in order to draw up the corresponding report and proposal for inclusion in the General Budget of the State.

(d) The examination of the proposals for the approval and modification of the relations and catalogues of jobs, as well as the study of the allocation of jobs in the organic structures of the administration of the Status.

e) The authorization of the wage bill of the collective agreements or agreements of the labor personnel for which the budgetary rules establish such a procedure, and the preceptive report for the modification of its conditions remuneration in the terms provided for in those rules.

f) The study of the organic structures of the State Administration, from the point of view of cost efficiency.

g) Prior authorization of those resolutions, agreements, conventions, covenants or concerts resulting from increased public expenditure, in terms of personnel costs.

(h) The authorisation of the recruitment of labour personnel, both on a fixed and temporary basis, as well as the appointment of interim officials, in the field of the state public sector, where this is attributed to them.

i) The management of the state public sector management personnel register.

j) The recognition, management and proposal of payments of the pension payments of the State Passive Classes, of those provided for in the special legislation derived from the civil war, and of those other benefits, compensation, aid and advances the competence of which is assigned to it, as well as the functions of information and attention to the public.

k) The analysis, programming, quantification, and monitoring of the credits contained in Section 07 of the State Expenditure Budget, as well as those assigned to it in the field of social benefits.

(l) The study, report and, where appropriate, proposal of the budgetary rules governing pension systems qualified as public, for the purposes of their consistency and compatibility, and the proposal of the rules governing the system of passive classes and special pensions.

m) The processing, proposal and, where appropriate, resolution of the complaints and appeals against those acts which, in matters of pensions, aid or compensation, are of their competence.

2. The Directorate-General for Personnel and Public Pensions Costs shall exercise its powers without prejudice to the functions assigned to the Directorate-General of the Civil Service and in coordination with it in the cases provided for in the regulations in force.

3. The Directorate-General for Personnel and Public Pensions Costs shall be composed of the following Subdirectorates-General, which are entrusted with the tasks specified below, corresponding to those referred to in paragraph 1. of this Article:

(a) The General Subdirectorate of Cost Studies and Analysis of Remuneration, corresponding to paragraphs (a), (b), (c) and (f).

(b) The General Subdirectorate for the Management of Remuneration and Jobs, corresponding to paragraphs (d), (e) and (i).

(c) The General Subdirection of Management of Passive Classes, those corresponding to paragraphs (j) and (k).

(d) The General Subdirectorate for Regulations and Resources, corresponding to paragraphs (l) and (m).

Article 10. Directorate-General for Community Funds.

1. The Directorate-General for Community Funds shall carry out the following

:

(a) The analysis, monitoring and evaluation of financial flows with the European Union, including the development and encryption of the budgetary programmes concerned. The link with the European Union for budgetary matters and participation in committees and working groups linked to the Community budget.

(b) The annual determination of the own resources base from the Value Added Tax, for the purposes of the Spanish contribution to the European Union's own resources.

(c) The proposal for payments from the European Union to the beneficiaries of the payments, excluding derivatives of agricultural shares.

d) The management and monitoring of the Spanish contribution to the European Development Fund, as well as the participation in the committees and working groups of the Fund.

e) The update and reform of the Spanish National Strategic Reference Framework 2007-2013, as well as the preparation of the operational programmes and management and control systems of the European Regional Development Fund (ERDF) and of the Cohesion Fund and its referral to the European Commission.

(f) Those provided for in Article 60 of Council Regulation (EC) 1083/2006 of 11 July 2006 as regards the ERDF and the Cohesion Fund, in particular the selection of operations for financing with funds Community and the implementation of systems to ensure compliance with Community and national rules, of the operations submitted to the European Commission for co-financing.

g) The implementation of the verifications and the proposal of the precise corrective measures to ensure the proper functioning of the management and control system for each operational programme of the ERDF and the Cohesion Fund. The overall coordination of the system and the formulation of the guidelines that contribute to its maintenance.

(h) To ensure that the assessments provided for in Articles 47 and 48 of Regulation (EC) 1083/2006 and, where applicable, in national regulations are carried out.

(i) Those provided for in Article 61 of Regulation (EC) No 1083/2006, in particular the drawing up and referral to the European Commission of certificates of declarations of expenditure and applications for payment.

(j) the elaboration, coordination and follow-up of proposals for the implementation of Community cohesion policy and, specifically, the European Structural Funds and the Cohesion Fund, including, inter alia, the drawing up the rules for eligibility of expenditure.

k) The negotiation with the European Commission of the issues related to the European Structural Funds and the Cohesion Fund.

l) The coordination of the ministerial departments with regard to the follow-up of the National Strategic Reference Framework and the operational programmes, and the definition of the Spanish position vis-à-vis the European Union.

(m) Cooperation and coordination with the territorial administrations, in the field of programming, monitoring, evaluation and monitoring of actions undertaken with the Community's structural funds and with the Fund Cohesion.

n) Representation on the European Commission's Fund Coordination Committee.

n) The definition of the terms of the agreements with the intermediate bodies managing the funds of their competence.

o) The realization of regional policy analysis and economic studies.

p) The programming, selection and monitoring of financial actions under the resources of the European Union Solidarity Fund, the Financial Instrument of the European Economic Area, the Investment Fund in Teruel, and any other instruments that could be assigned to it.

q) All actions necessary for the completion and closure of the operational programmes of the ERDF and the Cohesion Fund and other financial instruments of their competence.

r) The distribution of the Interterritorial Compensation Funds between the Autonomous Communities and cities with Autonomy Statute and the reporting and legislative proposals related to these funds, as well as the The role of the Public Investment Committee in the Regulatory Law for the Funds.

s) The designation of intermediate organs of the operational programs.

(t) State implementation of the regional incentive policy, acting as a support body for the Regional Incentive Rector Council, as well as the preparation of the preliminary draft provisions governing the policy of regional incentives. regional incentives and all other functions deriving from Law 50/1985 of 27 December of regional incentives for the correction of inter-territorial economic imbalances and of Royal Decree 899/2007 of 6 July, which the develops and is not assigned to higher bodies of the General Administration of the State or to the competent bodies of the autonomous communities, without prejudice to the powers conferred on the Directorate-General for Budgets on the allocation of economic resources.

(u) The exercise of the inspection and verification actions corresponding to the General Administration of the State in relation to the regional economic incentives, as well as the processing of the cases of non-compliance and sanctioning and proposing the adoption of resolutions to put an end to them, without prejudice to those corresponding to the General Intervention of the State Administration in matters of control of public resources.

v) The analysis and assessment of the territorial impact of regional economic incentives.

2. The Directorate-General for Community Funds shall be composed of the following Subdirectorates General:

(a) The Subdirectorate-General for Budgetary Relations with the European Union, which corresponds to the tasks set out in paragraphs (a), (b) and (d) and which, by reason of its powers, correspond to paragraph (c), all

(b) of paragraph 1.

(b) The Subdirectorate-General for Territorial Programming and Evaluation of Community Programmes, which corresponds to the functions of paragraphs e), h), n), o), and r), as well as those corresponding to it by reason of its powers in the paragraphs (j), (k), (l) and (m), and the analyses expressly referred to in subparagraph (a), all of them in paragraph 1.

(c) The Subdirectorate-General for Administration of the European Regional Development Fund, which corresponds to the functions of paragraph (f) relating to the operational programmes of the ERDF and which, by reason of the funds of its (e), as referred to in paragraphs (e), (j), (k), (l), (m), (n) and (q), all of them in paragraph 1. It is the managing authority of the operational programmes provided for in Article 37 of Council Regulation (EC) 1083/2006, financed exclusively by the ERDF.

(d) The Deputy Director-General of the Cohesion Fund and the European Territorial Cooperation Fund, which corresponds to the tasks relating to the operational programmes in which the Cohesion Fund is involved and to the objectives of the European territorial cooperation referred to in paragraphs (f) and (p), and those which are due to their powers in accordance with paragraphs (e), (j), (k), (l), (m), (n) and (q), all of them in paragraph 1. It is the managing authority of the operational programmes covered by Article 37 of Council Regulation (EC) 1083/2006, financed by the Cohesion Fund, and those provided for in Article 38 for which it has been designated.

(e) The General Subdirectorate of Regional Incentives, to which the functions referred to in paragraphs (t) and (v) of paragraph 1 correspond.

(f) The Subdirectorate-General for Inspection and Control, to which the functions referred to in paragraphs (g) and (u) correspond, and those which, by reason of their competence, correspond to them in paragraphs (e), (j), (k), (p) and (q), all of them paragraph 1.

(g) The General Subdirectorate for Certification and Payments, to which the functions referred to in paragraphs (c) and (i) of paragraph 1 correspond, which shall be developed with full functional independence. It is the certifying authority provided for in Article 37 of that Regulation (EC) 1083/2006, of the operational programmes financed by the ERDF and the Cohesion Fund and of those covered by Article 38 for which it has been designated.

3. The holder of the Directorate-General for Community Funds shall be the first Vice-President of the Regional Incentive Rector Board.

Article 11. General intervention of the State Administration.

1. The General Intervention of the State Administration (IGAE) shall be responsible for the exercise of the functions and powers conferred upon it by the rules in force concerning:

(a) Internal control through the exercise of the financial controller, the permanent financial control and the public audit.

b) The monitoring and control of grants and public aid established in Law 38/2003 of 17 November, General of Grants.

(c) The management and management of public accounting in the terms laid down in Law 47/2003 of 26 November, General Budget.

d) The formation of public sector economic accounts.

e) Advice to management bodies derived from their control functions.

f) The management of economic and financial information derived from the exercise of its accounting and control functions.

g) The relationship with territorial haciendas to the effects of accounting information that they must submit for the formation of public sector economic accounts.

h) The planning, design and implementation of the IT policy of the Secretariat of State for Budgets and Expenditure and the General Intervention of the State Administration, the computer support of the activities and the advice, coordination and implementation of the IT projects of your bodies.

(i) Actions arising from the exercise of the control of Community funds as regards the exercise of the functions of audit authority in those programmes where the IGAE has such a condition.

j) The assistance and collaboration with the Administration of Justice in those procedures relating to crimes related to the functions and powers conferred on it by the legal system, within the conditions and limits set out in the relevant agreement with the Ministry of Justice.

2. The IGAE shall carry out its tasks and powers through its central structure as set out in paragraph 5 of this Article and the following bodies and agencies:

a) The General Intervention of Defense and the General Accounting Subdirectorate of the Ministry of Defense.

b) The General Intervention of Social Security.

(c) The Interventions Delegated in the ministerial departments and in certain management bodies.

(d) The Interventions Delegated to public bodies and other entities in the state public sector.

e) Regional and territorial delegated interventions.

f) The Intervention Delegate at the General Secretariat of the Treasury and Financial Policy.

g) The Delegated Intervention in the General Directorate of Personnel and Public Pensions Costs.

h) The Interventions Delegated in the representations of Spain abroad.

3. The General Intervention of Defense, the General Accounting Subdirectorate of the Ministry of Defense and the General Intervention of Social Security will be functionally dependent on the General Intervention of the State Administration and organically of the respective ministries.

4. The Delegated Interventions in the ministerial departments, public bodies, and other entities of the state public sector will be organically and functionally dependent on the General Intervention of the State Administration.

(a) To the Delegated Interventions of the General Intervention of the State Administration in the ministerial departments and dependent organs, it is up to them:

1. Exercise, without prejudice to the powers conferred on the holder of the General Intervention of the State Administration, the intervention function on the acts of economic content whose competence corresponds to the organs in which the Interventions are integrated.

2. Exercise permanent financial control, public audit, control of grants and public aid and control of community funds in accordance with the rules that are applicable in each case and in the terms, conditions and scope to be determined in each case by the General Intervention of the State Administration.

3. Exercise accounting functions that are regulated in the current regulations.

4. Coordinate, where appropriate, the actions of the Interventions delegated to the autonomous agencies assigned to the department, as well as that of regional or territorial delegated interventions, as soon as they carry out controls on peripheral organs within the department's sphere.

b) To the Delegated Interventions of the General Intervention of the State Administration in the public bodies, it is up to them:

1. Exercise, without prejudice to the powers of the holder of the General Intervention of the State Administration, in the terms laid down in Law 47/2003 of 26 November, the intervention function on the acts of economic content, the competence of which is relevant to the public bodies to which the relevant public bodies are located.

2. Exercise permanent financial control, public audit, control of grants and public aid and control of community funds in accordance with the rules that are applicable in each case and in the terms, conditions and scope to be determined in each case by the General Intervention of the State Administration.

3. Collaborate on the realization of permanent financial control, public audit and financial control of grants referred to in Law 47/2003 of November 26, and Law 38/2003 of November 17, General of Grants, in the terms, conditions and scope to be determined in each case by the General Intervention of the State Administration.

4. Coordinate, where appropriate, the actions of regional or territorial delegated interventions, as soon as they carry out controls on peripheral organs within the sphere of the organism or entity.

c) To the Regional Delegated Interventions of the General Intervention of the State Administration, organically integrated in the Special Delegations of Economy and Finance and functionally dependent on the Intervention General of State Administration, it is up to them:

1. Exercise, without prejudice to the powers conferred on the holder of the General Intervention of the State Administration, the intervention function on the acts of economic content dictated by the peripheral services of the General Administration of the State, as well as, after appointment of the holder of the General Intervention, of the autonomous bodies, provided that each of them is based in the territory of the Autonomous Community in which they operate and their competence exceeds the territory of a province of this.

2. Promote and interject in the name of the public treasury, in its territorial scope, in accordance with the laws, in administrative way, the resources and claims against the acts and resolutions that are considered contrary to the law or which are deemed harmful to the interests of the Treasury.

3. Exercise permanent financial control, public audit, control of grants and public aid and control of community funds in accordance with the rules that are applicable in each case and in the terms, conditions and scope to be determined in each case by the General Intervention of the State Administration.

4. Control the financial operations derived from the relations between the State and the Autonomous Communities, without prejudice to the competences of other management bodies of the department.

5. Coordinate the actions of the territorial delegated interventions located in the respective territory, without prejudice to the competences that are specifically attributed to other organs.

d) To the territorial delegated interventions of the General Intervention of the State Administration, organically integrated in the Economy and Finance Delegations and functionally dependent on the General Intervention of the State Administration, it corresponds to them:

1. Exercise, without prejudice to the powers conferred on the holder of the General Intervention of the State Administration, the intervention function on the acts of economic content dictated by the peripheral services of the General Administration of the State, as well as, after appointment of the holder of the General Intervention, of the autonomous bodies, within the territorial scope of their competence.

2. Exercise permanent financial control, public audit, control of grants and public aid and control of community funds in accordance with the rules that are applicable in each case and in the terms, conditions and scope to be determined in each case by the General Intervention of the State Administration.

3. Promote and interject in the name of the public treasury, in its territorial scope, in accordance with the laws, in administrative way, the resources and claims against the acts and resolutions that are considered contrary to the law or which are deemed harmful to the interests of the Treasury.

4. Exercise the accounting functions that are regulated in the current regulations.

5. The General Intervention of the State Administration shall be composed of the following organs, with an organic level of Subdirection General:

(a) The Technical Cabinet, an organ of support and immediate assistance to the holder of the General Intervention of the State Administration.

b) The National Audit Office, to which it corresponds:

1. The planning, programming, coordination and monitoring of the actions of the Permanent Financial Control carried out by the General Intervention of the State Administration.

2. The planning, programming, coordination, execution, where appropriate, and follow-up of the Public Audit actions carried out by the control bodies.

3. The planning, programming, coordination, execution, where appropriate, and follow-up of the Financial Control of Grants and Public Aid actions carried out by the control bodies.

4. The planning, programming, coordination, implementation, where appropriate, and monitoring of the actions of the control of Community funds corresponding to the General Intervention of the State Administration, and in particular the actions arising from the exercise of the functions of the Audit and Specific Service Authority in those funds in which the General Intervention of the State Administration has such a condition.

In this field, it will develop the coordination of the national control system of these funds through the exercise of the functions assumed by the General Intervention of the State Administration in this field and, in particular, the precise relations with the corresponding bodies of the State Administration, the entities governed by public law linked to or dependent on it, the Territorial Authorities, as well as those of the European Union, within the framework of the in force on the coordination of State action and its representation in the institutions of the European Union.

5. The quality control of the control actions carried out by the different units of the General Intervention of the State Administration.

6. The elaboration and proposal of modification of the public sector audit standards and of the technical standards, methods and procedures applicable to the exercise of control.

The National Audit Office is structured in five divisions to which it is responsible for the conduct of the controls and the coordination functions assigned to it.

(c) The Subdirectorate-General for Intervention, Taxation and Legal Analysis in contracts, grants and agreements, to which it corresponds, within the scope of the areas of procurement, grants and public aid and agreements the following tasks: to coordinate, monitor and propose uniform criteria for the exercise of prior review of legality; to formulate proposals for the prior audit of the economic content of the Administration of the State and its autonomous bodies, in cases where the rules confer The Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the European Parliament and the Council matters of its competence; as well as the development of legal actions corresponding to the General Intervention of the State Administration in relation to those areas.

It is also up to you to propose the designations that come with regard to the intervention of the investments and to coordinate the monitoring of the investments.

(d) The General Subdirectorate for Intervention, Taxation and Legal Analysis in other financial economic areas, which corresponds to the competencies referred to in the previous paragraph in the areas of personnel expenditure, assets and other expenses, as well as public revenue and collection with the scope of the control system applicable to each of them.

It is also up to him to promote the coordination relations through the Liaison Unit with the Defense, the Liaison Unit with Social Security and with other organs of the General Intervention of the State Administration. and manage, maintain and exploit the databases and information systems developed as a result of such a function, as well as the management of publications.

The assistance and collaboration with the Administration of Justice in the terms of paragraph 1 (j) of this article is equally appropriate.

e) The General Subdirectorate of the Organization, Planning and Management of Resources, which corresponds to the logistic planning of the needs of the General Intervention of the State Administration, as well as the management of its human and material resources. It is also responsible for the management of the budget of the General Intervention of the State Administration and, in particular, for the processing of proposals for the acquisition of goods and services of the body, except those which are attributed to the Sub-Directorate-General for Exploitation. It also corresponds to the definition of the characteristics of the specific training of the staff of the General Intervention of the State Administration.

(f) The General Subdirectorate of Accounting Management, to which it is appropriate to perform the functions attributed to the General Intervention of the State Administration as the managing center of the public accounting.

In particular, it is for the monitoring and analysis of the implementation of the General State Budgets; the elaboration of the Account of the General Administration of the State; the collection and preparation of the accounts to be submitted the Court of Auditors and form the General Account of the State, as well as carry out its follow-up until its final approval.

g) The General Sub-Directorate of Planning and Management of Accounting, to which it is appropriate to exercise the functions attributed to the General Intervention of the State Administration as a management center of the accounting public.

In particular, it is up to you to draw up the General Public Accounting Plan, the accounting rules applicable to state and local public sector entities subject to public accounting principles, partial plans or (a) Special to the State-owned business entities that are developed in accordance with the General Business Accounting Plan, the basic principles of analytical accounting applicable to entities subject to accounting principles public, as well as the development of the functional requirements of the information system accounting system, analytical accounting system and other economic and financial management systems designed by the General Intervention of the State Administration for State public sector entities subject to accounting principles public.

(h) The General Sub-Directorate of Economic Analysis and Accounts of the Public Sector, to which the economic accounts of the public sector are to be drawn up in accordance with the national accounting methodology, in the framework of the obligations imposed on the Member States of the European Union by Community regulations and existing national legislation, as well as the classification of public units in accordance with that regulation.

It is also up to you to prepare forecasts, analyses and reports on the economic and financial performance of the public administrations and of each of its subsectors. It is also responsible for reporting on the treatment in national accounts of public sector operations and the compilation of statistics on public finances for other international bodies.

i) The General Sub-Directorate of Accounting and Control Applications, which corresponds to the direction and coordination of the budgetary information services integrated by the Subdirectorates General of the Intervention General of the State Administration with competence in the field of information technology, who assume the functions provided for in paragraph 1 (h) of this Article. In the exercise of these functions, and in each respective area, it will have a functional link with the Directorates-General for Budgets, Personnel Costs and Public Pensions and Community Funds.

It also corresponds to the design, development and updating of the general information and application systems, common to the Secretariat of State for Budgets and Expenditure and the General Intervention of the State administration, as well as the design, development and updating of information systems in the field of accounting and control of the public sector, collaboration with the National Audit Office in carrying out audits and (a) advice of a computer nature which, in relation to financial controls, is assigned by the Director of the Office, and the assistance and IT support to the General Intervention of the State Administration and its units, in the information systems developed under its specifications.

Budgetary IT services may establish and provide the technical procedures and, where appropriate, the necessary IT systems in the field of the General Administration of the State and its agencies. to facilitate and maintain an integrated information system concerning the preparation, implementation and accounting of the general budget of the State, also determining the time when the information is to be generated and to be transmitted or made available for integration.

j) The General Subdirectorate of the Community Budget and Fund Applications, which corresponds to the design, development and updating of information systems in the field of planning, programming and budgeting of the public sector and planning and management of Community funds and regional incentives, as well as assistance and IT support to the Directorates-General for Budgets and Community Funds in the information systems developed under their specifications, depending on their functionality in their respective areas of competence.

k) The General Subdirection of Active and Passive Personnel Costs Applications, which corresponds to the design, development and updating of information systems in terms of personnel costs and design and management of the system of passive classes of the State, as well as the assistance and IT support to the General Directorate of Personnel Costs and Public Pensions in the information systems developed under its specifications, from which it will depend functionally.

(l) The General Subdirectorate of Exploitation, which corresponds to the implementation and management of the infrastructure and the IT and communications systems of the Secretariat of State for Budgets and Expenditure and Intervention General of the State Administration, as well as the processing of proposals for the acquisition of goods and services of a computer and communications character and its auxiliary facilities, necessary for the development of the information policy in the field cited. In the exercise of these functions, and in each respective area, it will have a functional link with the Directorates-General for Budgets, Personnel Costs and Public Pensions and Community Funds.

Article 12. Secretary of State for Public Administrations.

1. The Secretariat of State of Public Administrations is the body to which it corresponds, under the top management of the Minister of Finance and Public Administrations, the management, management and impetus of the ministerial powers relating to:

(a) The system of financing the autonomous communities and cities with Autonomy Statute, as well as the assessment of the effective costs of the services being transferred, the indebtedness of the autonomous communities and the implementation of the rules on budgetary stability in the field of budgetary stability.

(b) The financial system of the entities that make up the local government, the indebtedness of the local authorities and the application of the rules of budgetary stability in the field of the same.

c) The collaboration between the State, regional and local administrations and the action of the established bodies, especially the Sectoral Conferences, as well as the coordination of competences between the State and the autonomous communities and joint plans and programmes. It is also responsible for the legal monitoring and reporting on the regulatory projects, provisions and acts of the State, the Autonomous Communities and local authorities, with a view to their suitability for the constitutional order of distribution. competencies.

d) Cooperation with local authorities and the local regime, as well as European implementation programmes in the local area.

e) The competitive aspects of the relations of the General Administration of the State, the Autonomous Communities and the local authorities to achieve a more efficient action of all of them that improves the delivery of the public services, rationalize and optimize the use of resources and contribute to avoid administrative dysfunction and duplication, all within the respect of each administration's own competence.

(f) The legal status of the civil service, as well as the management of the regime of incompatibilities and conflicts of interest of the members of the Government and High Charges of Administration.

g) The remuneration of the civil service, in coordination with the Secretariat of State for Budgets and Expenditure.

(h) The rationalization and modernization of the organizational structures of the General Administration of the State and its procedures, as well as the inspection of services of such Administration and the related public bodies dependent on her.

i) The functions of the General Administration of the State in matters of local public function.

(j) The incorporation of information and communications technologies into the provision of public services, the development of electronic administration and cooperation with other public administrations in this field. as well as the promotion of programmes of care to the citizen in the field of the General Administration of the State.

k) The policy of quality regulation, the reduction of administrative burdens and the simplification and improvement of administrative procedures, in the field of the General Administration of the State.

(l) The management of the affairs of the Delegations and Subdelegations of the Government in the field of the powers of the Ministry of Finance and Public Administrations, without prejudice to those of the Ministry of Finance Presidency.

2. It is also up to the Secretariat of State of Public Administration to promote and coordinate the Conference of Presidents, as well as the Presidency of the Council of Official Languages in the General Administration of the State. The head of the Secretariat of State of Public Administrations may, where appropriate, preside, by delegation of the Minister of Finance and Public Administrations, the National Commission of Local Administration and replace him in that presidency in the cases of absence or disease.

3. The following management bodies are dependent on the Secretariat of State of Public Administrations:

(a) The General Secretariat for Autonomous and Local Coordination, with the rank of Sub-Secretariat, on which the Directorate-General for the Coordination of Competences with the Autonomous Communities and Local Entities depends.

b) The General Directorate of the Civil Service.

c) The General Administration of Administrative Modernization, Procedures and Impulse of the Electronic Administration.

d) The Directorate-General for Coordination of the Peripheral Government of the State.

4. It depends directly on the head of the Secretariat of State of Public Administrations, with the rank of Subdirectorate General, the Office of Conflict of Interests, to which, with full functional autonomy, it is the responsibility of the exercise of the functions provided for in Law 5/2006, of 10 April, of Regulation of the Conflicts of Interests of Members of the Government and of the High Charges of the General Administration of the State.

The Office of Conflicts of Interest shall also exercise the functions corresponding to the regime of incompatibilities of the personnel at the service of the General Administration of the State, its public bodies and the public sector. state.

5. As an organ of support and immediate assistance to the head of the Secretariat of State, there is a Cabinet, with an organic level of Subdirección General and the structure established by Article 14 of Royal Decree 1887/2011 of 30 December 2011.

6. In addition, as a support body for the Secretariat of State, there shall be a General Secretariat for General Affairs and Coordination, to which it shall be responsible, without prejudice to the superior management of the Secretariat and the powers of the Directorate-General. General of Coordination of the Peripheral State Administration, the following functions:

(a) The management of personal and material resources, as well as the management of the budget and the internal regime of the central services of the Secretariat of State.

(b) The compilation and updating of the inventory of movable property of the central services, the preservation and the regular maintenance of the immovable property of the central services of the Secretariat of State and the liquidation of the extinct Patronates of Civil Servants of the State.

c) The functions and tasks that Decree 1555/1959 of 12 September, and the subsequent provisions attributed to the Liquidating Commission of Organisms.

d) Relationships with the profession titled administrative manager.

(e) The management of matters of an international nature that occur within the scope of the Secretariat of State, without prejudice to the functions that correspond to the Ministry of Foreign Affairs and Cooperation.

(f) The coordination of the functions exercised by the Division of Information and Communications Systems referred to in paragraph 7 of this Article.

7. It is up to the General Affairs and Coordination Subdirectorate General, with the organic level to be determined in the employment relationship, the Information and Communications Systems Division to which the design and implementation of the plans and coordination of the actions and provision of the services in the field of information and communications technologies in the central bodies of the Secretariat of State and of the Government Delegations and Subdelegations.

8. For the legal advice of the Secretariat of State of Public Administrations there will be a State Advocate, organically integrated in that of the department referred to in article 18 of this royal decree.

9. There is also a Delegated Intervention of the General Intervention of the State Administration in the field of the Secretariat of State, organically integrated in the Department's Delegate Intervention.

10. The General Inspection shall be functionally dependent on the holder of the Secretariat of State of Public Administrations for the exercise of its powers in respect of organs and matters within the scope of that Secretariat of State, without prejudice of the provisions of Article 18 (5

.

11. It is attached to the Ministry of Finance and Public Administrations, through the Secretariat of State of Public Administrations, the State Agency for the Evaluation of Public Policies and the Quality of Services.

Article 13. General Secretariat for Autonomous and Local Coordination.

1. The General Secretariat for Autonomous and Local Coordination is the governing body under the authority of the head of the Secretariat of State for Public Administrations, the management, the impetus and the coordination of the competences. attributed to the Department in relation to the Autonomous Communities, the cities with Autonomy Statute and the entities that make up the Local Administration, and in particular the functions listed below:

a) The application and management of the autonomic financing system.

b) The assessment of the effective costs of the services and functions that are transferred, the proposal and the adoption of the precise measures until the incorporation of such costs into the financing system, as well as the management of others state resources that finance the autonomous communities.

c) The Secretariat of the Fiscal and Financial Policy Council of the Autonomous Communities and the relations with other coordinating bodies between the General Administration of the State, the Autonomous Communities and the corporations Local authorities in the field of competence of the General Secretariat.

d) The exercise of the powers conferred on the department in relation to the indebtedness of the autonomous communities and the application to them of the rules of budgetary stability.

e) The study, report and proposal of rules and measures concerning the taxation of territorial entities and special tax regimes for the purpose of the territory, without prejudice to the powers of the Directorate General of Tributes.

(f) The application of the Concerto regimes with the Autonomous Community of the Basque Country and the Convention with the Community of Navarre, as well as the study, report and proposal of the rules and measures relating to them.

g) The study, report and proposal of the rules and measures concerning the financing of autonomous communities, as well as the development of studies on the implementation of the financing system and the economic and financial support for the Autonomous Communities, and support to the Permanent Technical Evaluation Committee.

h) The management of the inventory of dependent entities of the autonomous communities, as well as the evaluation and development of reports on the impact of the public sector autonomic on the economic and financial activity of the General government, as well as its volume, structure and evolution.

i) The coordination and management of the economic and financial information of the autonomous communities, as well as the analysis, monitoring and reporting, statistics and publications related to the accounting aspects, budgetary and organizational management of the economic and financial management of the autonomous communities.

j) The application and management of the local financing system.

k) The study, report and proposal of the rules and measures regarding the financing of local entities, as well as the secretariat of the Subcommittee of Economic, Financial and Fiscal Regime of the National Commission of Local Administration.

l) The management of other state resources that finance local entities.

m) Technical assistance and evacuation of consultations in relation to the budgetary and financial arrangements of local authorities.

n) The exercise of the powers on authorizations legally attributed to the Ministry of Finance and Public Administrations in relation to the indebtedness of local authorities and the monitoring of compliance with the objectives of budgetary stability.

n) The collection, processing and dissemination of the economic-financial data of local entities.

o) The design and maintenance of the General Secretariat's dependent computer systems.

2. From the General Secretariat for Autonomous and Local Coordination, the Directorate-General for the Coordination of Competences with the Autonomous Communities and the Local Entities and the following bodies with the rank of Subdirectorate General depends:

(a) The General Subdirectorate for Financing of Autonomous Communities, which shall carry out the tasks listed in paragraphs (a) and (b), and the financial aspects of those listed in paragraph 1 (f) of this Article. precept.

(b) The Subdirectorate-General for Financial Relations with the Autonomous Communities, which shall exercise the functions of support to those listed in paragraph (c), and the functions of paragraph (d) of paragraph 1 of this precept.

(c) The Subdirectorate-General for Tax Relations with Territorial Finances, which shall exercise the functions listed in paragraph 1 (e) of this precept, and the tax aspects referred to in paragraph (f) of the same.

(d) The Subdirectorate-General for Autonomic Financial Studies, which shall carry out the tasks listed in paragraph 1 (g) of this precept, as well as those of study, report and proposal of those referred to in paragraph (f) of the same.

(e) The Subdirectorate-General for Budgetary Analysis and Institutional Organization of the Autonomous Public Sector, which shall exercise the functions listed in paragraphs (h) and (i) of paragraph 1 of this precept.

(f) The Subdirectorate-General for Studies and Financing of Local Entities, which shall exercise the functions listed in paragraphs (j) and (k) of paragraph 1 of this precept.

g) The General Subdirectorate of Financial Relations with Local Entities, which shall exercise the functions listed in paragraph 1 (l), (m), (n) and (n) of this precept.

h) The General Subdirection of Systems and Organization, which shall perform the functions listed in the paragraph or paragraph 1 of this precept.

3. It will also depend on the General Secretariat for Autonomous and Local Coordination, a Technical Cabinet, as an organ of support and immediate assistance, which will have an organic level of General Subdirection.

Article 14. Directorate-General for the Coordination of Competences with Autonomous Communities and Local Entities.

1. The following functions are the responsibility of the Directorate-General for the Coordination of Competences with the Autonomous Communities and Local Entities:

(a) The analysis, impulse and follow-up of the relations of collaboration between the State Administration and the Autonomous Administrations and the activity of the organs of collaboration between them, especially the Conferences Sectoral and, in particular, the support and assistance provided to the Ministerial Departments for this purpose.

b) The analysis, impetus and technical coordination in the General Administration of the State of the use of official languages, through the Council of Official Languages in the General Administration of the State, collegiate body interministerial assigned to the Secretariat of State of Public Administrations, and the Office for Official Languages, as a permanent unit of assistance and support to the Council.

c) The processing of the authorization and the registration of the collaboration agreements between the General Administration of the State and the Administrations of the Autonomous Communities, as well as the impetus and follow-up of the plans and joint programmes referred to in Article 7 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.

d) The management of the local economic cooperation programmes and the corresponding state budget appropriations as well as the European implementation programmes in the area of local authorities.

e) The legal follow-up of the competencies of the normative projects, the provisions and the acts of the autonomous communities from the point of view of their adaptation to the Constitution and the constitutionality, especially through the Committee on the Follow-up of Provisions and Acts of the Autonomous Communities. Also, through it, the impetus and follow up, in collaboration with the Ministry of the Presidency, of the actions deriving from the implementation of legislative measures of technical technique to improve the adequacy of the projects State regulations on the constitutional order for the distribution of powers. It is also up to the proposal for reports on matters affecting the distribution of powers with the autonomous communities to be indicated by the competent bodies for the purpose and in the cases provided for in Article 24 (3) of the Law. 50/1997, dated 27 November, from the Government.

(f) The coordination of the actions of the Bilateral Cooperation Committees regarding compliance with the provisions of Article 33 of the Organic Law 2/1979 of 3 October of the Constitutional Court, as well as the enhancing the cooperative relations with the ministerial departments for the prevention and the extra-procedural solution of the competitive conflict.

g) The elaboration of proposals for agreements by the President of the Government or the Council of Ministers on resources of unconstitutionality, requirements of incompetence and conflicts of competence.

h) The performance of the functions of the Secretariat of the Bilateral Cooperation Committees and, in general, the participation in bilateral cooperation bodies between the State and the Autonomous Communities, except for the rule of law the establishment of the bilateral cooperation body or of the body which regulates its composition, the opposite is the case, as well as the monitoring of the implementation of the agreements adopted in them, except those relating to the procedure laid down in Article 33 of the aforementioned Organic Law 2/1979 of 3 October.

i) The analysis and evaluation of the aspects related to the transfer of functions and services to the autonomous communities, the coordination of the secretariats of the Joint Committees of Transfers, the assessment of the costs (a) effective transfer of the services to be carried out in collaboration with the ministries of association and coordination with the other units of this department, as well as the processing, promotion and monitoring of all phases of the procedures for the transfer to the adoption of the agreements of the Joint Committees and their approval by the Government.

j) The registration of the collaboration agreements between the General Administration of the State and the local authorities, as well as the elaboration of a report on the agreements signed, according to the information they will have to to provide the various ministerial departments and other public bodies, which will be elevated to the National Local Administration Commission.

(k) The drafting of proposals for agreement by the Council of Ministers on municipal popular consultations and the follow-up and processing, in accordance with their regulatory regulation, of the issues raised by the Council. municipalities belonging to different autonomous communities on the basis of their municipal terms.

l) The preparation of the issues and the implementation of the agreements of the Sectoral Conference for Local Affairs, the National Commission of Local Administration, the Inter-Administrative Commission of Capital and the Commission of Collaboration State-Autonomous Community of Catalonia-Barcelona City Council, performing the functions of the secretariat of these organs and those who are supportive.

(m) The preparation of the matters and the implementation of the agreements of the Conference on European Communities related matters and the performance of the functions of the secretariat of the Conference and its organs of support, as well as the monitoring of the participation of the autonomous communities in European affairs and the activities abroad, in collaboration with the Ministry of Foreign Affairs and Cooperation and with the other departments ministerial.

(n) the tasks relating to the cross-border cooperation of the autonomous communities and local authorities and to the authorisation of the latter for the participation in European groupings of territorial cooperation; in particular, the preparation of the reports prior to the authorisation of the Council of Ministers in relation to the said groupings, in accordance with Royal Decree 37/2008 of 18 January laying down the measures necessary for the effective implementation of Regulation (EC) No 1082/2006 of the European Parliament and of the Council of 5 July 2006, on the European Grouping of Territorial Cooperation (EGTC).

n) The management of the Registry of Local Entities, in which all of them are registered, as referred to in Article 3 of Law 7/1985, of April 2, Regulatory of the Bases of the Local Regime.

o) recognition of the signature of documents issued by local authorities, in accordance with the procedure for the diplomatic legalisation of such documents when they have to have effects in non-signatory countries of the Hague Convention; of 5 October 1961.

p) The elaboration, proposal and report of the State provisions affecting the local entities, the monitoring and reporting of projects and proposals of law of the Autonomous Communities that affect the aforementioned entities and legal advice to public administrations on local legal systems.

q) The management of the local area indicator systems related to the competencies of the Directorate-General for the Coordination of Competences with the Autonomous Communities and with the Local Entities.

r) Relations and collaboration with the Autonomous Communities and with local authorities, directly or through their associations, in the field of government and local administration, within the scope of competencies that correspond to the General Secretariat for Autonomous and Local Coordination.

s) The participation in the Rector Council and in the working groups for the grant of aid of Law 50/1985, of December 27, of Regional Incentives for the correction of Interterritorial Economic imbalances, according to what is set in your regulations.

(t) Technical assistance and evacuation of consultations with local authorities in relation to matters of economic content, in the field of competence of the Directorate-General.

(u) Action as an intermediate body for the management of the Community Funds for local authorities, where there is an explicit delegation.

2. The Directorate-General for the Coordination of Competences with the Autonomous Communities and the Local Entities shall be composed of the following units with an organic level of Subdirectorate General:

(a) The Subdirectorate-General for Autonomic Cooperation, which corresponds to the exercise of the functions listed in paragraphs (a), (b) and (c) of paragraph 1 of this Article.

(b) The Subdirectorate-General of the Autonomous Legal Regime, which corresponds to the exercise of the functions listed in paragraphs (e), (f) and (g) of paragraph 1 of this precept.

(c) The Subdirectorate-General for Transfer and Bilateral Relations with the Autonomous Communities, which corresponds to the exercise of the functions listed in paragraphs (h) and (i) of paragraph 1 of this precept.

(d) The Subdirectorate-General of Local Administration, which corresponds to the exercise of the functions listed in paragraphs (j), (k), (l), (n), (o), (p), (q) and (r) of paragraph 1 of this Article.

(e) The Subdirectorate-General for Local Cooperation, which corresponds to the exercise of the functions listed in paragraphs (d), (s), (t) and (u) of paragraph 1 of this Article.

(f) The General Subdirectorate of Institutional Relations, to which the exercise of the functions listed in paragraphs (m) and (n) of paragraph 1 of this Article corresponds.

It depends on the Directorate General, with the organic level to be determined in the relation of jobs, the National Coordinator of the Internal Market Information System (NIMIC), as responsible for the development and correct functioning at the national level of the Internal Market Information System (IMI) between the Member States of the European Union and the European Economic Area.

Article 15. General Direction of the Civil Service.

1. The following functions are the responsibility of the General Directorate of the Civil Service:

(a) The elaboration of studies, projects and guidelines in the field of remuneration and employment of official and labour personnel of the General Administration of the State, its public bodies and the state public sector, in coordination with the Directorate-General for Personnel and Public Pensions Costs.

b) The planning and study of human resources policies, the development of public employment offers in the public sector, the report of the calls for access to the condition of the public employee of the public sector General Administration of the State, its autonomous agencies, the Social Security Administration and public entities, public entities and state agencies, the development of the professional career of public employees and the organisation of the processes of their professional promotion and the authorisation of appointments interim officials and temporary employment contract staff.

c) Relations with trade union organizations in the field of the General Administration of the State; management, coordination, development and proposal of agreements and pacts in relation to collective bargaining of employees The General Administration of the State derived from the negotiation tables, as laid down in Law 7/2007, of 12 April, of the Basic Staff Regulations, in the Single Labor Staff Convention and in the Royal Legislative Decree 1/1995, of 24 March on the adoption of the recast text of the Law on the Statute of Workers; advisory on collective bargaining in the field of the General Administration of the State, coordination and support in the processes of union elections as well as coordination, monitoring, promotion, promotion and establishment of criteria for action in the field of occupational risk prevention in the General Administration of the State.

(d) The authorisation and management, where appropriate, of the processes of mobility, the provision of jobs, the acquisition and loss of the status of a public employee and the management of the remaining staff procedures arising from the organic dependence on the bodies and scales attached to the Department, as well as the exercise of the powers conferred on it in the field of administrative situations.

e) The authorisation of secondment of officials from other public administrations.

(f) Coordination with the competent bodies in the field of public function of the Autonomous Communities and the study and report of acts and provisions on public function emanating from the Autonomous Communities.

g) The exercise of the functions that correspond to the General Administration of the State in matters of local public function.

(h) The management of an integrated register of local officials with a state rating, within the framework of the rules applicable.

i) Public sector human resources advisory, providing technical assistance to ministerial departments and other public administrations, as well as information to public employees in the public sector. Human resources policy and the study, report and proposal of measures for the management and modernisation of the civil service and the legal regime of public employees.

2. The following bodies depend on the General Directorate of the Civil Service:

(a) The General Subdirection of Human Resources and Remuneration Planning, to which the functions contained in paragraphs (a) and (b) of paragraph 1 of this Article correspond.

(b) The Subdirectorate-General for Industrial Relations, to which the exercise of the functions listed in paragraph 1 (c) of this Article corresponds.

(c) The General Subdirectorate for the Management of Personnel Procedures, which corresponds to the exercise of the functions listed in paragraphs (d) and (e) of paragraph 1 of this Article.

(d) The General Subdirectorate of Relations with other Administrations, to which the exercise of the functions listed in paragraphs (f), (g) and (h) of paragraph 1 of this Article corresponds.

e) The Division of Consulting, Counseling and Human Resources Assistance, to which the exercise of the functions listed in paragraph 1 (i) of this article corresponds.

3. They are attached to the Ministry of Finance and Public Administrations, through the General Directorate of the Civil Service, the General Mutual Society of Civil Servants of the State and the National Institute of Public Administration.

Article 16. General Direction of Administrative Modernization, Procedures and Impulse of the Electronic Administration.

1. They correspond to the General Administration of Administrative Modernization, Procedures and Impulse of the Electronic Administration the following functions:

(a) The analysis and evaluation of the organizational structures of the General Administration of the State and its public bodies; the elaboration of the organizational provisions whose proposal is the responsibility of the Ministry of Finance and Public Administrations; the elaboration of draft general provisions on organization and procedures and the carrying out of studies and organizational proposals to improve rationality and efficiency of the administrative structures.

(b) The exercise of powers in matters of inspection and improvement of the services of the General Administration of the State and of public bodies linked to or dependent on it; the determination of the general criteria for the definition of ministerial programmes for the exercise of the functions of the General Inspections of Departmental Services, as well as the monitoring of their implementation; the promotion, management and coordination of inspection plans specific to the assessment of the effectiveness and efficiency of the services, without prejudice to (a) special rules for the different departments in this field, and the promotion of training and exchange programmes for applied methodologies and techniques.

c) Technical advice and support in the field of organisation and procedures to ministerial departments and public bodies, including the conduct of organisational consultancy studies and previous studies and reports on the approval of the management contracts of the State agencies.

d) The design, drive and follow up in the field of the General Administration of the State of actions to improve the quality of regulations, reduce administrative burdens and simplify administrative procedures, ensuring interdepartmental coordination and promoting cooperation between all public administrations.

e) The development of e-government in the field of the General Administration of the State through the conduct of studies and the design and implementation of action programmes, the evaluation of the actions carried out, the formulation of recommendations and the promotion of cooperation with other public administrations, all within the framework of the guidelines to be established by the Board of Governors and the Sectoral Committee of Electronic administration, bodies to which technical support will be provided.

(f) The identification, design and implementation of programs and projects for the development of electronic administration in the field of the General Administration of the State and its public bodies, as well as, where appropriate, other public administrations, through the implementation and operation of technology infrastructure, systems, communication networks and common services.

g) The identification, design and implementation of programmes and projects to facilitate the access of citizens and businesses to public services through the adaptation of public management processes to the use of media electronic; the implementation of information and standardisation systems for services, procedures, documents and institutional image; the development and coordinated development of programmes of care and information for citizens and management of the General Access Point for the dissemination of public content and services.

h) The development and implementation of support technology systems for human resource management and the management of the Central Personnel Registry.

2. In the development of its functions of design and management of the Central Register of Personnel and other technological bases and tools related to the management of personnel, the Directorate General of Administrative Modernization, Procedures and Impulse of the EGovernment will act in agreement with the General Directorate of the Civil Service.

3. They depend on the Directorate General of Administrative Modernization, Procedures and Impules of the Electronic Administration with the rank of Subdirectorate General, the following organs:

(a) The Subdirectorate-General of Organization and Procedures, to which the exercise of the functions listed in paragraphs (a) and (d) of paragraph 1 of this Article corresponds and, in coordination with the General Subdirectorate of the General Inspection of Services of the General Administration of the State, the functions of paragraph (c) of the same paragraph.

(b) The Subdirectorate-General of the General Inspection of Services of the General Administration of the State, to which the exercise of the functions listed in paragraph 1 (b) of this Article corresponds, and, in coordination with the General Organization and Procedures Subdirection, paragraph (c) of the same paragraph.

The holder of this General Subdirectorate holds the status of Secretary of the Coordinating Commission of General Services Inspections of the Ministries of the General Administration of the State.

(c) The Subdirectorate General for Citizen Attention Programs, which corresponds to the exercise of the functions listed in paragraph 1 (g) of this Article.

(d) The Subdirectorate-General for Programs, Studies and Impulse of the Electronic Administration, which corresponds to the exercise of the functions listed in paragraphs e) and (f) of paragraph 1 of this Article.

(e) The Subdirectorate-General for the Instrumental Management of Human Resources, which corresponds to the exercise of the functions listed in paragraph 1 (h) of this Article.

4. The holder of the General Administration of Administrative Modernization, Procedures and Impulse of the Electronic Administration is the holder of the General Inspection of Services of the Public Administration, with the powers of the inherent to it. To this end, they are assigned to the Directorate General of Administrative Modernization, Procedures and Impulse of the Electronic Administration two General Inspectors of Services, with organic level of Subdirector General, for the development of the tasks that he entrusts them.

Article 17. Directorate-General for Coordination of the Peripheral Government of the State.

1. It corresponds to the Directorate-General for Coordination of the Peripheral Government of the State:

(a) Coordination and assistance to the Peripheral State Administration and the elaboration, in collaboration with delegations, Government Subdelegations and Insular Directorates of the report on the functioning of the state public services provided for in Article 23.4 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

b) The organization and management of human resources policy, the development of the relations of jobs, the elaboration, processing and payment of the payroll of the staff of the delegations, Subdelegations of the Government (i) the preparation of the offer of public employment and the preparation and management of the selective processes of the Secretariat for the coverage of the posts and the training of the staff of the delegations; and Government sub-delegations.

(c) The exercise of powers in the field of social action in delegations, Government Subdelegations and Insular Directorates, as well as coordination with the occupational risk prevention services.

d) The economic and financial management of revenue and expenditure of Government Delegations and Subdelegations, as well as administrative procurement.

e) The management and conservation of the real estate of the Delegations, Subdelegations of Government and Insular Directorates, the elaboration and supervision of the projects of construction works, reform, repair of buildings, as well as the development and updating of the inventory of movable and immovable property.

2. They depend on the Directorate-General for Coordination of the Peripheral Government of the State, the following organs with an organic level of Subdirección General:

(a) The General Coordination Subdirectorate of the Peripheral Administration, to which the exercise of the functions listed in paragraphs (a) and (e) of paragraph 1 of this Article shall be carried out.

(b) The Subdirectorate-General of Personnel of the Peripheral Administration, to which the exercise of the functions listed in paragraphs (b) and (c) of paragraph 1 of this Article shall be carried out.

(c) The Financial Management Subdirectorate General of the Peripheral Administration, to which the exercise of the functions listed in paragraph (d) of paragraph 1 of this Article shall be carried out.

3. It also depends on the Directorate-General for Coordination of the State Peripheral Administration, an Inspection of the Services, with an organic level of Subdirectorate General, which is responsible for the implementation of the inspection programmes of the services and the assessment of the functioning of the Government Delegations and Subdelegations.

Article 18. Deputy Secretary for Finance and Public Administrations.

1. The Secretariat of Finance and Public Administrations shall be responsible for carrying out the tasks listed in Article 15 of Law 6/1997 of 14 April and the management, promotion and supervision of the management bodies of the units directly. dependent and of the bodies attached.

2. As a management body directly dependent on the Minister, it will be up to the Minister of Finance and Public Administrations to represent the Ministry's regular representation by delegation of the Minister, management, impetus and coordination. (a) the general services of the department and the financial departments abroad, the exercise of the powers corresponding to those common services, and the assistance to the Minister in the preparation and approval of the plans for action by the department and public bodies attached to it.

3. In particular, the following functions are attributed to the Subsecretariat:

(a) The drawing up of the proposal for an annual budget of the Ministry and the coordination of the ministry's corresponding public bodies, as well as the monitoring of budgetary implementation and authorization or, in its case, processing of its amendments.

b) The direction, impetus and coordination of the actions related to the participation of the department in the collective organs of the Government and in those of collaboration and support to the Government.

c) The coordination of regulatory projects that promote the ministry and follow-up of the corresponding elaboration procedure, as well as the processing of requests for reports from other ministries.

d) The administrative relations with the public bodies attached to the Ministry, through the Secretariat.

e) The direction, momentum and coordination of the electronic administration in the department.

f) The functions related to the development of the information systems of the common services and management, in their case of internal communications networks.

g) The management and administration of the human resources of the department and the relations with the trade union organizations and representative entities of the personnel, as well as the establishment of the training plans of the personnel and The management of social action and of occupational risk prevention programmes.

h) The management of the department's material resources, the ministry's general register, as well as the technical, security, reprographic services and, in general, the internal regime.

i) The acquisition of material goods and the procurement of services, as well as the planning, coordination, elaboration and management of works projects; the processing of works contracts and the maintenance and preservation of the buildings of the department's central services.

(j) The processing of the rental records of buildings, the maintenance of the inventory of the buildings affected to the department, the financial and treasury management of the budget appropriations of the common services and the coordination of the different paying boxes of the department through the central unit.

k) The evaluation of the resources necessary for the proper functioning of the peripheral organs of the department, as well as its distribution and the monitoring of its management and the impulse and coordination of the instructions and orders of the service to be issued for the operation of the department's territorial bodies.

4. The exercise of the powers referred to in paragraph 3 shall be without prejudice to the specific powers of other departments of the department and in particular the Directorate-General for the Coordination of the Peripheral Administration of the State with regard to the Government delegations and sub-delegations.

5. The following management bodies are directly dependent on the Secretariat for Finance and Public Administrations:

(a) The Technical General Secretariat.

b) The General Directorate of State Heritage.

c) The General Inspection.

6. Depending directly on the Sub-Secretariat, with an organic level of Subdirectorate General, there will be a Technical Cabinet as an organ of support and immediate assistance to the Assistant Secretary.

7. The following bodies shall also be directly dependent on the Sub-Secretariat, with an organic level of Subdirección General:

(a) The Department of Territorial Services and Coordination, which corresponds to the coordination of the functions performed by the bodies referred to in paragraph 8.

(b) The Budget Office, which shall carry out the tasks referred to in paragraph 3 (a), and in particular those referred to in Royal Decree 2855/1979 of 21 December 1979 establishing the offices of the Office for the Budget.

(c) The Subdirectorate-General for Regulatory Coordination and Institutional Relations, which shall carry out the tasks referred to in paragraphs (c) and (d) of paragraph 3, as well as support to the Secretariat for the implementation of the functions referred to in subparagraph (b) of paragraph 3.

8. The following bodies are also responsible for the following bodies with the organic level of Subdirección General:

(a) The Subdirectorate-General for Human Resources, which shall carry out the tasks referred to in paragraph 3 (g).

(b) The General Staff, which shall be responsible for the exercise of the functions referred to in paragraphs (h) and (i) of paragraph 3.

(c) The Subdirectorate-General for Financial Management and Furniture, which is responsible for the development of the tasks referred to in paragraph 3 (j).

(d) The General Subdirectorate for Information and Communications Technologies, which shall be responsible for the exercise of the functions referred to in paragraph 3 (f).

(e) The General Sub-Directorate for Territorial Coordination, to which the exercise of the functions referred to in paragraph 3 (k) shall be carried out.

9. They are also attached to the Secretariat, with the functions assigned to them by their specific rules, and without prejudice to their respective dependencies, the following organs with the rank of Subdirectorate General:

(a) The State Advocate in the department, in which the legal advice of the Ministry's Secretaries of State is made up organically.

b) The Delegated Intervention of the General Intervention of the State Administration in the Ministry of Finance and Public Administrations, to which a Chief Executive Controller will exist and which is structured in three areas: Audit, Audit, and Accounting, the first two with the rank of General Subdirection.

10. The Central Administrative Court of Contractual Resources is attached to the Ministry of Finance and Public Administrations through the Secretariat.

11. The following public bodies are assigned to the Ministry of Finance and Public Administration through the Secretariat:

a) Commissioner for the Tabacos Market.

b) National Mint and Timbre-Royal Mint.

c) State Mobile Park.

12. The Economy and Finance Delegations will be organically dependent on the Secretariat of Finance and Public Administrations, without prejudice to their functional dependence on the management bodies that correspond to the nature of the Developed tasks. The Economy and Finance delegations will maintain their current structure and functions.

Article 19. Technical General Secretariat.

1. The Technical General Secretariat of the Ministry of Finance and Public Administrations shall be responsible for the functions attributed to it by Law 50/1997 of 27 November and Article 17 of Law 6/1997 of 14 April, and in particular the following:

a) The provision of technical and administrative assistance to the Minister and other senior department officials.

b) The impetus of the legislative and regulatory projects of the department and the participation in working groups that are constituted for the analysis and elaboration of normative proposals.

(c) The implementation of all processing and coordination actions related to the participation of the department in the Council of Ministers, the Government Delegation Committees and the General Secretariat of the Secretariat of Status and Undersecretaries.

d) The monitoring and reporting of the acts and provisions of the autonomous communities; the processing of collaboration agreements with the autonomous communities; the processing of the required report of the Ministry provided for in the Article 5 of Royal Decree 37/2008 of 18 January relating to the creation of European groupings of territorial cooperation, as well as the reports requested in connection with the projects of cross-border cooperation agreements which seek to subscribe to the autonomous communities and local authorities; and the coordination of actions of the different management bodies of the department concerning the transfer of functions and services to the autonomous communities. All this, without prejudice to the competences attributed in this royal decree to the General Secretariat of Autonomous and Local Coordination.

e) The maintenance of general relations with other ministerial departments, agencies and entities, which are not assigned to other organs of the ministry.

(f) The issue of reports, in particular those of a mandatory nature provided for in Articles 22.2 and 24.2 of Law 50/1997 of 27 November, for the preparation of the preliminary draft laws and of the provisions of general, as well as reports on proposals for international agreements or agreements.

g) The processing of prior approval referred to in Article 67.4 of Law 6/1997 of 14 April and of the reports referred to in Article 24.3 of Law 50/1997 of 27 November.

h) The conduct of studies and reports of general interest to the department and the proposals for reform or improvement of organization, procedures and methods of work of the department.

i) the monitoring and coordination of questions referred to the European Union and the transposition of directives, as well as the exercise, in coordination with the Ministry of Foreign Affairs and (a) Cooperation, other powers in relation to the European Union and international bodies and foreign authorities in matters of the department not expressly assigned to other management bodies.

j) The coordination and support of the Ministry of Finance abroad.

k) The processing, formulation of proposals and, where appropriate, resolution of the actions brought against acts of any authority of the department, revisions of null and void acts, claims of damages and damages for patrimonial liability, claims prior to judicial proceedings, judicial disputes and questions of jurisdiction and the processing of petitions received in the department in the exercise of the right of petition Article 29 of the Spanish Constitution.

l) The relations of the Ministry with the Administration of Justice.

m) Preparation of compilations of existing provisions affecting the ministry and the proposal of recasts or revisions of legal texts deemed appropriate.

n) The management of the department's editorial program and the coordination, promotion and dissemination of publications.

n) The organization, management, and maintenance of libraries, department files, and their documentation.

(o) The provision of the department's administrative information service, without prejudice to the powers conferred on the Directorate-General for Taxation in the field of information on the interpretation of the rules tax.

p) The file and custody, if any, of the conventions that the department subscribes to.

q) The management and maintenance of contents of the Internet portal, Intranet and electronic headquarters of the Ministry of Finance and Public Administrations and the coordination with those belonging to management centers and agencies department, all in collaboration with the Cabinet of the Minister.

2. The Technical General Secretariat shall be composed of the following bodies with an organic level of Subdirectorate General, which, in addition to those assigned to them by the holder of the Technical General Secretariat, shall perform the specific functions indicated:

(a) The Technical Vice-Secretary-General, who shall perform the tasks set out in paragraphs (c), (d), (e) and (p) of paragraph 1.

(b) The Subdirectorate-General of Reports on Fiscal and Budgetary Affairs and International Relations, which shall exercise the functions referred to in paragraphs (f), (h) and (i) of paragraph 1, relating to the matters of the Secretariat of State of Finance and the Secretariat of State for Budgets and Expenditure, as well as those referred to in paragraph 1 (j).

(c) The Subdirectorate-General of Reports on Public Administrations, which shall exercise the functions referred to in paragraphs (f), (h) and (i) of paragraph 1 in respect of matters falling within the competence of the Secretariat of State General government, as well as those referred to in paragraph 1 (g).

(d) The Subdirectorate-General for Resources, Claims and Relations with the Administration of Justice, which shall exercise the functions provided for in paragraphs (k) and (l) of paragraph 1.

(e) The Subdirectorate-General for Information, Documentation and Publications, which shall carry out the tasks referred to in paragraph 1 (m), (n) and (o).

Article 20. Directorate General of the State Heritage.

1. The General Directorate of the State's Heritage shall perform the functions attributed to it by the provisions governing the State's assets and public procurement and other provisions in force, and in particular the following:

(a) The administration, exploitation, defense, research, inventory and other actions provided for in the regulation of the assets of the State's assets.

b) The construction, conservation, reform and repair of administrative buildings and others entrusted to it. The preservation of heritage property. The voluntary work and the processing and management of the procurement and expenditure files of such works. The coordination and optimization of the use of administrative buildings and the assessment and assessment of the acquisitions, disposal, permutations and leases of assets of the State's assets. The supervision of the projects of works of the department. Coordination and supervision of the actions of the units carrying out technical and optional functions of the Economy and Finance Delegations.

(c) The formulation of the proposals for rules on public procurement, as well as the reports and agreements to be submitted for the consideration of the organs of the Advisory Board of Administrative Contracting.

d) The processing of classification files of contractors, the conduct of the Official Registry of Tenderers and classified companies of the State and the keeping of the Register of Public Sector Contracts and the support to the Board Advisory of Administrative Contracting in the exercise of the powers incumbent upon it in relation to the Higher Committee on the Prices of Contracts of the State.

e) The performance as a central contracting authority in the state, in relation to the supplies, works and services declared of centralized acquisition, the acquisition of equipment and systems for the processing of information in accordance with the rules in force, the preparation and processing of the dossiers to be dealt with by the Contracting Bureau of the State System of Centralized Contracting and the conclusion of agreements of accession to the system of State centralised procurement.

(f) The management, processing and reporting of matters relating to the representative shares and shares of the State's capital in commercial enterprises and the commercial and industrial activity of the public sector.

g) The coordination of the implementation of e-procurement, promoting the interoperability of applications in collaboration with the Higher Council of Electronic Management and the management of the Platform State procurement.

h) The economic management and the personal, material and budgetary resources assigned to it, as well as the carrying out of studies on the functions and activities carried out by it.

2. The General Directorate of State Heritage is composed of the following organs with an organic level of Subdirección General:

(a) The General Subdirectorate of the State Heritage, which shall exercise the functions assigned in subparagraph (a) of paragraph 1.

(b) The General Secretariat for the Coordination of Administrative Buildings, which shall carry out the duties referred to in paragraph 1 (b).

(c) The Secretariat of the Advisory Board of Administrative Contracting, which shall exercise the functions assigned in paragraph 1 (c).

(d) The General Subdirection of Classification of Contractors and Register of Contracts, which shall exercise the functions assigned in paragraph (d) of paragraph 1.

(e) The General Procurement Subdirectorate, which shall exercise the functions assigned in paragraph 1 (e).

(f) The General Subdirectorate of State Enterprises and Participations, which shall exercise the functions assigned in paragraph 1 (f).

(g) The General Secretariat for the Coordination of Electronic Procurement, which shall assume the functions referred to in paragraph 1 (g).

(h) The General Secretariat, which shall exercise the functions referred to in paragraph 1 (h).

3. They depend on the General Directorate of State Heritage, the following interministerial collegiate bodies:

a) The Administrative Building Coordinating Board.

b) The State Administrative Contracting Advisory Board.

c) The procurement table of the state centralised procurement system.

Article 21. General Inspection.

1. The General Inspectorate, a management body with a rank of Directorate-General, shall perform the following tasks:

(a) The inspection of all the departments, bodies, agencies and entities dependent or attached to the Ministry of Finance and Public Administrations, both central and territorial, in accordance with the provisions of the provisions legal and regulatory regulations of that function, and whatever their nature and the body, scale or condition of the personnel who perform them. The inspection plans for the services shall be approved by the Secretariat, in accordance with the provisions of Article 11 of Royal Decree 1733/1998 of 31 July 1998 on procedures for the inspection of the Services of the Ministry of Economy and Finance.

(b) The higher coordination of the Internal Audit Service of the State Tax Administration Agency, as provided for in Article 103 (10) of Law 31/1990 of 27 December, on Budgets General of the State for 1991, as amended by the additional 17th of Law 18/1991 of 6 June of the Tax on the Income of Physical Persons.

c) The higher coordination of the Inspection of the Services attached to the Directorate General of Coordination of the Peripheral Administration of the State.

(d) The inspection of the services provided for in Article 45.2 of Law 22/2009 of 18 December 2009 regulating the system of financing of the autonomous communities of the common regime and cities with the Statute of Autonomy and certain tax rules are amended, as well as the coordination of high inspection concerning the application of the agreed or agreed tax systems. This function shall include the maintenance of statistics on the management and collection of the taxes transferred, arising from the previous activity, as well as the preparation of the studies or indicators entrusted to it by the bodies. competent.

e) The collection, compilation, analysis and exploitation of the information in the management and performance of the services that is necessary for the exercise of the functions that correspond to it. The General Inspectorate shall maintain a system of permanent information relating to the centres and agencies of the department, the resources used and its main objectives.

f) The impetus and formulation of proposals and recommendations arising from their internal control activity for the coordinated and efficient performance of services, the management economy, the regularisation of actions and achievement of the objectives identified, the unification of criteria and the organisational, procedural or substantive adaptations which will help to facilitate the decision-making process leading to the most appropriate implementation of the department. In particular, the General Inspectorate will coordinate the general actions aimed at simplifying administrative procedures, the reduction of administrative burdens, the reduction of management costs and the maintenance of the administrative burden. information contained in the Administrative Information System.

g) The development of information systems and indicators for the permanent evaluation of the efficiency and efficiency of ministry services.

(h) The impetus and overall coordination of the policy of improving the quality of public services and, specifically, the development of systems for the assessment of quality, the monitoring of compliance with the services, the coordination of actions aimed at improving the information systems for citizens and the implementation of specific actions aimed at checking the respect of citizens ' rights to electronic access to such services. services. Annually, the General Inspectorate will produce a specific report on quality assessment and overall monitoring of the Ministry's quality improvement programmes.

i) The functions that, according to their consideration as an Equality Unit, are set out in Article 77 of the Organic Law 3/2007, of March 22, for the Effective Equality of Women and Men.

j) The development of specific systems for the prevention, investigation and correction of behaviors that may be impaired in the exercise of functions.

(k) The report and the preparation of the proposals submitted by the Secretariat in the case of compatibility files, as well as the report prior to its resolution in those of a disciplinary nature in which the classification of the missing as severe or very severe.

(l) The management and processing of the administrative records of accounting liability, the impulse and coordination of which corresponds to the Secretariat of Finance and Public Administrations.

m) Support to the Ministry's authorities in how many matters are entrusted to them, related to the activities carried out by the various departments. In particular, support to the Secretariat for the promotion and coordination in the field of electronic administration.

2. The General Inspection shall be composed of the following organs with a rank of Subdirectorate General:

(a) The Inspectors of the Services in charge of Inspectors of the Economy and Finance Services, which, in number of 14 and with the same functional and remuneration category and configuration, will exercise all the functions of the paragraphs (a), (d), (f), (g), (h), (i), (j) and (m) of paragraph 1 above, without prejudice to their contest for the best development of the other functions of the centre.

(b) The Subdirectorate-General for Administrative Responsibilities, which shall carry out the tasks of paragraphs (k) and (l) of paragraph 1 above, as well as support for the other functions entrusted to it by the holder of the General Inspection.

(c) The General Subdirectorate for Services Statistics, which shall perform the functions of paragraph 1 (e) above.

Additional disposition first. Removal of organs.

1. The following units with organic level of Subdirectorate General of the extinct Ministry of Economy and Finance are deleted:

(a) The Technical Cabinet of the extinct General Secretariat of Finance.

b) The General Tax Subdirection of Non-Residents.

c) The Subdirectorate General for International Fiscal Affairs.

d) The General Management Subdirection of the Game.

e) The Technical Cabinet of the extinct General Secretariat for Budgets and Expenses.

f) The General Subdirection of Intervention and Fiscalization.

g) The General Coordination Subdirectorate.

(h) The Subdirectorates-General directly dependent on the Secretariat and the Technical Secretariat of the extinguished Ministry of Economy and Finance will be removed from the entry into force of this royal decree and from which Develop the basic organic structure of the Ministry of Economy and Competitiveness.

2. The following units with organic level of Subdirectorate General of the extinct Ministry of Territorial Policy and Public Administration are deleted.

a) The General Subdirection of Innovation and Programs of Attention to the Citizen.

b) The General Secretariat for Coordination and Studies.

c) The General Subdirection of Electronic Services for Human Resources Management.

d) The Organization General Subdirection.

e) The General Subdirection of Improvement and Simplification of Mental Regulation.

f) The General Subdirectorate of Collaboration Relations with the Autonomous Communities.

g) The General Sub-direction of Bilateral Relations with the Autonomous Communities.

h) The Subdirectorate-General for Economic Analysis of the Autonomous Communities.

i) The General Subdirection of Traces.

j) The General Subdirectorate For Local Economic Cooperation.

k) The General Subdirection of Local Information Systems and Studies.

l) The General Subdirectorate of Legal Regime and Institutional Relations.

m) The General Subdirectorate of the Budget Office and Financial Management.

n) The General Subdirection of Institutional and Personal Relations.

n) The General Organization and General Services Subdirection.

or) The General Subdirectorate for the Preparation of Government Collegiate Organs.

p) The General Subdirection of Regulations, Reports, and Resources.

q) The General Subdirectorate of International Relations, Publications and Archives.

3. The Division of Electronic Management Projects of the extinct Ministry of Territorial Policy and Public Administration is hereby deleted.

4. The Directorate for the Training of Public Finance of the autonomous body Institute for Fiscal Studies is hereby deleted.

Additional provision second. No increase in public spending.

The application of this royal decree will be made without an increase in the operating costs of the respective management bodies and will not increase public expenditure.

Additional provision third. Supply of the heads of the management bodies.

In the cases of vacancy, absence or illness of the holder of a management body, and in default of appointment of an alternate as provided for in Article 17 of Law 30/1992, of 26 November, the supply to the governing bodies dependent on it by the order in which they appear in the respective structure established in this royal decree.

Additional provision fourth. Collegiate organs of the department.

Collegiate organs of the department, whose composition and functions are of a purely ministerial level, may be regulated, modified or deleted by order of the holder of the Ministry of Finance and Administrations Public, even though its rules of creation or modification have the rank of Royal Decree.

Additional provision fifth. Transitional character of the General Management of Game Management.

The General Management of the Game as well as the Subdirectorates General of the Game, will be deleted once the National Gaming Commission is effectively constituted.

Additional provision sixth. Adaptation of the Action Plan of the State Agency for the Evaluation of Public Policies and the Quality of Services.

The State Agency for the Evaluation of Public Policies and the Quality of Services, in accordance with the provisions of Royal Decree 1418/2006 of 1 December, approving its Statute, will adapt its action plan for include in it evaluations on the rational use of public resources and efficiency in the management of public administrations as a whole, through the conclusion, where appropriate, of collaboration agreements with the communities stand-alone, local entities and entities to be determined.

Additional provision seventh. Delegation of powers.

The delegation of powers granted by the various higher bodies and directors affected by this royal decree and by the Royal Decrees 1823/2011 of 21 December, which restructured the departments ministerial; 1829/2011, of 23 December, for which Subsecretariats are created in the ministerial departments; and 1887/2011, of 30 December, for which the basic organic structure of the ministerial departments is established, will continue until they are expressly revoked or granted again.

When the delegations of powers that maintain their effects under the previous paragraph have been made in favor of organs suppressed by any of the actual decrees cited, the referring delegations will be understood in force for the bodies in whose field of action the corresponding competence is framed.

Additional disposition octave. National Mint and Timbre-Royal Mint.

1. The General Secretariat of the Treasury and Financial Policy shall collaborate with the Ministry of Finance and Public Administrations in the strategic direction and effectiveness control referred to in Article 1 of the Statute of the National Factory of Currency and Timbre-Real Casa de la Moneda approved by Royal Decree 1114/1999, of 25 June, in relation to the functions that the National Mint and Timbre-Real Casa de la Moneda has attributed in articles 2.1.a) and 2.1c) of the aforementioned Statute.

The coinage of the coins referred to in article 81 of Law 42/1994, of December 30, of Fiscal, Administrative and Social Order Measures, will be agreed upon by the Order of the Minister of Economy and Competitiveness.

2. Where the institution acts as a means of its own and technical service in the services carried out by the Ministry of Economy and Competitiveness, as well as by the public entities and bodies attached to it, the terms and conditions corresponding to Article 3.2 of the Statute of the entity, approved by Royal Decree 1114/1999 of 25 June, shall be fixed at the proposal of the Deputy Secretary for Economic Affairs and Competitiveness.

3. The members of the Board of Directors of the entity shall be appointed by the Order of the Minister of Finance and Public Administration. The designation of four of these vowels will be made on a proposal from the Ministry of Economy and Competitiveness.

Additional provision ninth. Commissioner for the Tabacos Market.

The Commissioner for the Market in Tabacos will request to inform the Secretariat of State of Economy and Support to the Company regarding the instructions or circulars issued by the President referred to in Article 6.7 of the RD 2668/1998 of 11 December 1998, which could affect the criteria of neutrality and the conditions of competition and regulation in the market for tobacco products throughout the national territory.

First transient disposition. Units and jobs with lower organic level to General Subdirection.

1. The units and posts with an organic level lower than that of the General Subdirectorate, in the organs suppressed by this royal decree, will continue to remain and will be paid from the same budgetary appropriations, until the relations of jobs adapted to the organic structure of this royal decree are approved. Such adaptation shall in no case lead to an increase in public expenditure.

2. Pending the entry into force of the new employment relationship, the units and posts in the bodies removed by this royal decree shall be provisionally attached by means of a decision of the holder of the Secretariat to the regulated bodies in accordance with the powers assigned to them.

3. In the case of units and posts of an organic level lower than Subdirectorate General attached to the common services organs of the extinct Sub-Secretary for Economic and Finance, the membership shall be effected by joint resolution of the Subsecretariats of Finance and Public Administrations and of Economy and Competitiveness. Until then, they will continue to carry out, on a provisional basis, the functions assigned to them, under the direction of the organs created by the real decrees of development of the basic organic structure of the Ministries of Finance and Public and Economic Administrations and Competitiveness.

Second transient disposition. Collegiate Contracting Bodies.

Without prejudice to the provisions of the second transitional provision on the subsistence of units and jobs until the Ministerial Order is approved and the corresponding collegiate bodies of the The contracting authority shall be responsible for the implementation of the provisions of this Regulation, in accordance with the procedure laid down in this Royal Decree, the Contracting Board and the Single Contracting Board shall be responsible for the structure and powers conferred on them by Order EHA/2151/2010 of 29 July 2010. inter-ministerial bodies, as well as the procurement tables regulated by the Order TAP/2225/2011 of 28 July.

Single repeal provision. Regulatory repeal.

The provisions of equal or lower rank are hereby repealed in so far as they object to the provisions of this royal decree, and in particular the following:

(a) Royal Decree 1127/2008, of 4 July, for the development of the basic organic structure of the Ministry of Economy and Finance.

b) Royal Decree 393/2011 of 18 March, for which the basic organic structure of the Ministry of Territorial Policy and Public Administration is developed.

Final disposition first. Powers of development.

The Minister of Finance and Public Administrations are empowered to adopt the necessary measures for the development and execution of this royal decree, prior to the appropriate legal procedures.

Final disposition second. Budgetary changes.

The Ministry of Finance and Public Administrations will carry out the necessary budgetary modifications for the fulfillment of the provisions of this royal decree.

Final disposition third. Modification of the composition of the Regional Incentive Rector Board.

Article 18 (1) of the Regulation on regional incentives for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July, and amended by Royal Decree 1127/2008, of 27 December 2008, is amended, 4 July, approving the basic structure of the Ministry of Economy and Finance, which is drawn up in the following terms:

" Article 18. The Governing Council. Its composition.

1. The Governing Council, attached to the Ministry of Finance and Public Administrations, shall be composed of the following members:

President: the head of the Secretariat of State for Budgets and Expenses.

First Vice President: the head of the Community Funds Directorate-General.

Second Vice President: the head of the Directorate-General for the Coordination of Competences with Autonomous Communities and Local Entities.

Vocals: two representatives with the rank of Director General of the Ministries of Economy and Competitiveness; Industry, Energy and Tourism; Agriculture, Food and Environment; and a representative with the rank of Director General of the Ministry of Employment and Social Security.

Secretary: an official, with the rank of Deputy Director General, of the Directorate-General for Community Funds. "

Final disposition fourth. Amendment of Royal Decree 63/2001 of 26 January approving the Statute of the autonomous body Institute for Fiscal Studies.

The Statute of the autonomous body Institute for Fiscal Studies, approved by Royal Decree 63/2001 of 26 January, is amended as follows:

One. Article 4 (2) is worded as follows:

" Article 4. Steering organs.

2. Dependent on the head of the Directorate-General, the following management bodies shall exist, with an organic level of Subdirección General:

a) Directorate of the School of Public Finance.

b) Direction of Studies.

c) General Secretariat. "

Two. Article 6 (1) is worded as follows:

" Article 6. Composition of the Governing Board.

1. The Governing Council shall be composed of the following:

a) President: The Minister of Finance and Public Administration.

(b) Vice-Presidents: The holders of the Secretariat of State of Finance and the Secretariat of State for Budgets and Expenditure.

c) Vocals:

1. The holder of the Secretariat of Finance and Public Administrations.

2. The head of the General Secretariat for Autonomous and Local Coordination.

3. The holder of the General Intervention of the State Administration.

4. The head of the General Directorate of the State Tax Administration Agency.

5. The head of the Directorate-General of the autonomous body Institute for Fiscal Studies.

6. The head of the Directorate-General for Budgets.

7. The holder of the General Tax Directorate.

8. The head of the General Directorate of Insurance and Pension Funds.

9. The holder of the Technical General Secretariat of the Ministry of Finance and Public Administrations.

10. The holder of the General Inspection of the Ministry of Finance and Public Administrations.

11. The President of the Central Economic and Administrative Tribunal.

12. The head of the Directorate of the National Institute of Public Administration.

As Secretary of the Governing Council, with a voice and without a vote, the head of the General Secretariat will act. "

Three. The second paragraph of Article 8 is worded as follows:

"In the event of absence, vacancy or illness, the head of the Directorate-General shall be replaced by the head of the Directorate of the School of Public Finance and, failing that, by the holder of the General Secretariat."

Four. Article 11 is worded as follows:

" Article 11. Other management bodies.

As immediate responsible bodies dependent on the head of the Directorate-General, and with the powers assigned to them, the following units shall exist with the organic level of Subdirection General:

a) Directorate of the School of Public Finance.

b) Direction of Studies.

c) General Secretariat. "

Five. Article 12 is worded as follows:

" Article 12. Directorate of the School of Public Finance.

The Directorate of the School of Public Finance shall, in support of the head of the Directorate-General, exercise the direction and impetus of the tasks set out in paragraphs (b) and (c) of Article 3 of this Statute and the training in paragraph (d) of the same Article. It will also be responsible for the development of distance learning, through the Virtual Campus, as well as the design and development of the pedagogical program of the Institute of Fiscal Studies. "

Final disposition fifth. Entry into force.

This royal decree will enter into force on the day of its publication in the "Official Gazette of the State".

Given in Madrid, on January 27, 2012.

JOHN CARLOS R.

The Minister of Finance and Public Administrations,

CRISTOBAL MONTORO ROMERO