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    § 17 LEY 47/2003, 26 NOVEMBER,

    (BOEde 27 November 2003)



    General State Budgets


    Programming principles and rules
    budget management

    Article 26. Programming and budgetary management principles and rules

    1. Budget programming shall be governed by the principles of budgetary stability, multi-year, transparency and efficiency in the allocation and use of public resources, in accordance with Act No. 18/2001 of 12 December, General of Budget Stability.

    2. The legal and regulatory provisions, in the process of drafting and approving, administrative acts, contracts and cooperation agreements and any other actions of the subjects that make up the state public sector that affect public expenditures, should assess their impact and effects, and should be strictly subject to budgetary availability and the limits of multi-year budgetary scenarios.


    Article 47. Multi-year expenditure commitments ([1])([2])

    1. Expenditures commitments may be made to be extended to post-release periods, provided that they do not exceed the limits and annuities set out in the following number.

    2. The number of exercises to which the costs can be applied will not exceed four. The expenditure charged to each of the subsequent periods may not exceed the amount resulting from the application to the initial credit to which the operation corresponds: in the following immediate period, 70%, in the second year, 60%, and in the third and fourth years, 50%.

    In multi-year contracts, except for those made under the full-price payment modality, an additional 10 per cent retention of the award amount shall be made at the time of the award. This retention shall apply to the period in which the contract period for the termination of the work or to the next period is terminated, depending on the time the final certification payment is expected. These retentions will be computed within the percentages set out in this article.

    These limitations shall not apply to commitments arising from the financial burden of the Debt and the leases of property, including joint lease and acquisition contracts.

    3. In particularly justified cases, the Government may agree to change the previous percentages, increase the number of annuities or authorize the acquisition of commitments to be met in subsequent periods in the event that there is no initial provision. To this end, the Minister of Finance, at the initiative of the Ministry of Finance, shall submit to the Council of Ministers the appropriate proposal, following a report of the Directorate-General for Budgets that demonstrates its consistency with the programming referred to in articles 28 and 29 of this Law.

    4. The commitments referred to in this article shall be specified in the multi-year budgetary scenarios and shall be subject to separate accounting.

    Article 48. Acquisitions, deferred payment and other multi-year commitments

    1. The expiration of the obligation to pay the purchase price of real property purchased directly from which the amount exceeds six million euros may be deferred, without in any case the initial disbursement to the signature of the writing may be less than 25 per cent of the price, and the remainder may be distributed in the following four exercises within the percentage limitations contained in article 47 of this law.

    2. The procedure described in article 47 of this Act shall be applicable in the case of contracts of works performed under the form of a full-time payment of such contracts, as provided for in article 99.2. of the consolidated text of the Law on Contracts of Public Administrations, approved by the Royal Legislative Decree 2/2000 of 16 June.


    Article 74: Cost management competencies

    1. It is incumbent on ministers and the holders of other organs of the State with differentiated endowments in the General Budgets of the State to approve and commit the expenses proper to the services in their office, except the cases reserved by law to the competence of the Government, as well as to recognize the corresponding obligations, and to interest the General Order of State payments in carrying out the corresponding payments.

    2. The presidents or directors of the autonomous bodies of the State are entitled to the approval and commitment of the expenditure, as well as the recognition and payment of the obligations.

    3. The directors of the management entities and common services of Social Security, the approval and commitment of the expenditure and the recognition of the obligation, and the General Order of Social Security Payments are interested in the payment of the corresponding payments.

    4. The powers referred to in the above numbers may be deconcentrated by a royal decree agreed upon in the Council of Ministers, or be subject to delegation in the terms established by regulation.

    5. ([3] The bodies of the ministerial departments, their autonomous agencies and the common management and services of the Social Security, which are competent for the subscription of agreements of collaboration or programme contracts with other public administrations or with public or private entities, as well as for the agreement of management orders, will require authorization from the Council of Ministers when the amount of the expenditure that is derived from them is greater than 12 million euros.

    Furthermore, the modifications of the cooperation, programme or management agreements authorized by the Council of Ministers in accordance with the provisions of the preceding paragraph will require the authorization of the same body when they involve an alteration of the total amount of the expenditure or the specific destination of the same.

    The authorization of the Council of Ministers shall entail the approval of the expenses arising from the agreement, contract-programme or entrusted.

    Prior to the subscription of any agreement, contract-programme or agreement, the appropriate expenditure file shall be processed, which shall contain the maximum amount of the obligations to be acquired, and in the case of multi-year expenditure, the corresponding distribution by annuities. In cases where the authorization of the Council of Ministers is preceptive in the preceding paragraphs, the processing of the expenditure file shall be carried out prior to the lifting of the matter to the Council of Ministers.


    Article 151: Not subject to prior control ([4])

    shall not be subject to the prior control provided for in paragraph 2.a) of the previous article: (a) minor contracts and those assimilated to them under the contractual law; (b) periodic and other costs of successive tract, once the expenditure for the initial period of the act or contract of which they derive or its modifications; (c) the expenses under the corresponding 5,000 euros which are paid by the special procedure of contracting of fixed cash, .

    Nor shall the expenses under Euro5,000 be subject to prior control, which are incurred from funds released to justify, when the services or benefits referred to therein have been or will take place in foreign territory.

    Article 152. Completion and prior intervention of basic requirements

    1. The Government, on the proposal of the General Intervention of the State Administration, may agree that the pre-Article 150 control and intervention are limited to the following:

    (a) The existence of budgetary credit and the proposed provision is adequate and sufficient to the nature of the expenditure or obligation proposed to contract.

    In cases in which the commitment of multi-year expenditure is sought, it shall also be ascertained whether the provisions of article 47 of this Act are met.

    (b) That costs or obligations are proposed to the competent body.

    (c) The competence of the contracting body, the consignor of the subsidy, the one that welcomes the cooperation agreement or the one that resolves the case file of property responsibility and, in general, of which the administrative act dictates, where the body does not have the authority to approve the expenses concerned.

    (d) That the records of recognition of obligations correspond to approved and pro-favoured expenses.

    (e) The existence of authorization by the Council of Ministers in the cases that under section 12 (2) of the Law on Contracts of Public Administrations require it.

    (f) The existence of authorization by the head of the ministerial department in the cases that, under section 12 (1) of the Public Administration Contracts Act, require it.

    (g) Those other extremes which, due to their significance in the management process, determine the Council of Ministers on the proposal of the Minister of Finance, following a report of the General Intervention of the State Administration.

    The determination of these ends will be particularly responsive to those requirements provided for in regulatory regulations to ensure objectivity and transparency in public proceedings.

    If you have any type of concerns regarding where and exactly how to use, you could call us at our web-site. 2. However, the general pre-control regime for indetermined expenditure and those other that should be approved by the Council of Ministers shall apply.

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