This area also provides access to the portal versions in the official languages of Spain, plus English and French.
It furthermore provides access to the browser homepage, portal map and email addresses for users to submit consultations on published content, as well as search options.
The top section of the central body is structured into three channels:
- Secretariat of State for Budgets and Expenditure
- General State Comptroller
- Virtual Office
The bottom section of the central body is dedicated to highlighting the latest news that the administrative centres - which manage the content of the budgetary administration portal - wish to broadcast.
The right-hand margin provides access to institutional campaigns run by the Public Administration.
The footnote includes the link to this guide and a number of standards the Portal meets.
Secretariat of State for Budgets and Expenditure
The governing body which, reporting to the Ministry of the Treasury and Public Administration, is responsible for leading and coordinating:
- Planning, programming and budgeting of the state public sector through the Directorate General of Budgets.
- The planning, programming and budgeting of public sector personnel costs and the recognition and payment of pensions of the System of Passive Classes, all through the General Directorate of Personnel Costs and Public Pensions.
- The design, planning and actions relating to EU funds and regional incentives, particularly the management of funds for the regional economic policy and the monitoring and management of the Spanish participation in the budget of the European Union, through the Directorate General of Community Funds.
In the exercise of these functions, he/she coordinates the Commission on Expenditure Policy and the Revenue Commission (chairing these in the absence of the Minister of Finance and Public Administration). He/she also chairs the Programme Analysis Commissions, is vice-chair of the Commission on Financial Coordination of Real Estate and Property Actions and acts as chair of the Public Investment Committee and of the Governing Council of Regional Incentives.
These pages can be used to obtain updated information on all its actions and to communicate with the different units through the contact addresses provided.
Organisation and General Aspects.
This section presents the organisational structure and the functions of the Secretariat of State for Budgets and Expenditure and its departments:
- Directorate General of Budgets.
- Directorate General of Personnel Costs and Public Pensions.
- Directorate General of Community Funds.
General State Budgets
This section contains information on approved and planned General State Budgets. The contents of the Budget are explained and summarised in several books: the Yellow Paper on the presentation of the Budget Bill to Parliament; the White Book summarising the Yellow Paper; and the Blue Paper on budgetary introduction and structures.
- Previous years' budgets
- Budgets of the Europen Union, Autonomous Communities and Local Entities
- Budget regulations
- Economic and financial report
- Budget statistics
- Further budget documentation. This page also provides access to the following information:
- Working documents
- Macroeconomic databases
- Budget and Public Expenditure Journal
- Stability programmes
- Historical documentation
- Virtual Office
Europen Union Funds
The Directorate General of Community Funds is the Central Government Body responsible for the study, assessment and co-ordination of how the Community Structural Funds, in particular the ERDF and the Cohesion Fund, are applied in Spain, notwithstanding the competences in this matter that other Government bodies may have.
Passive Class Pension
The Directorate General of Personnel Costs and Public Pensions is responsible for, among other functions, the recognition and payment of State Passive Class pensions due to civil servants, as well as the payments of those due to military personnel; the management of pensions and indemnities stemming from the Spanish Civil War; aid for victims of violent crimes and crimes against sexual freedom; pensions due to terrorist acts for people not included in any public and compulsory part of the Social Security system; and advance payments from the Alimony Payment Guarantee Fund.
In compliance with the commitment made to continually improve the services provided and assist citizen relations with our Administration, in this space we offer, as well as complete information on Passive Class provisions, the possibiity of carrying out the administrative work related with said provisions by electronic means.
Certain queries and procedures can be carried out over the Internet at the Online Office of Passive Classes without having to visit the offices of the General Directorate of Personnel Costs and Public Pensions or delegations of Economy and Finance in person (see the Online Services Charter or the Information leaflet on the Online Office of Passive Classes).
Personnel Costs
The General Directorate of Personnel Costs and Public Pensions is responsible, inter alia, for the exercise of the powers legally attributed to the Ministry of Finance and Public Administration in relation to costs arising from measures concerning the remuneration of active staff and the staffing of government bodies.
General State Comptroller
The General State Comptroller, attached to the Secretariat of State for Budgets and Expenditure with the rank of undersecretariat, is responsible for:
- Internal control, through exercise of the comptroller and financial control functions.
- Control and monitoring of public aid and subsidies.
- Actions stemming from the exercise of the control of Community funds, in terms of the exercise of functions of the auditing authority
- Management of public accounting
- Formation of public-sector economic accounts
- Advising management bodies derived from its control functions
- Managing economic-financial information derived from the exercise of its accounting and control functions
- Relations with provincial tax offices for the purposes of the accounting information they need to send to compile public-sector economic accounts
- Assisting and cooperating with the Judiciary in procedures relating to public crimes of an economic nature
- The planning, design and implementation of the IT policy of the State Secretary for Budget and Expenditure and the Government Comptroller's Office, IT support for activities and the guidance, coordination and implementation of IT projects of their bodies.
- Support and collaboration with the Administration of Justice in the proceedings for offences relating to the functions and powers attributed to it by law, within the terms and limits set out in the relevant agreement with the Ministry of Justice.
Organisation and General Aspects
This gives information on:
- Organisation and functions
- Public employment vacancies
- Public competitive examinations and personnel selection
- Public calls for tenders in progress
Budget execution and public accounting
This provides access to information on:
- General State Budgets
- Implementation of the General State Budget
- Provincial distribution of investment by the State and its Organisations
- Budget settlement
- Advance budget settlement
- Summary of national government accounts
- National accounts
- Report on compliance with payment terms
- Public accounting regulations
- Criteria for applying Accounting Instructions
- New General Public Accounting Plan
Public Sector Reports and Economic Accounts
This provides information on public-sector economic accounts classified into the following categories:
- Publications
- National accounting
- The SDDS project of the IMF
Control of Public Expenditure
This section links to the general statutory provisions on the oversight of economic and financial administration by the Government Comptroller's Office, the specific provisions on prior supervision, public sector auditing standards and technical standards, and to the legal framework of financial oversight of Community funds.
Procedures
This section contains information on the procedure for financial control of subsidies and public aid under the remit of the Government Comptroller's Office. It also offers users the possibility of carrying out this procedure online.
Legislation and Reports
This provides access to the legislation in terms of the areas covered by this Portal.
It also provides access to the pages of the General Comptrollers of the Autonomous Communities and other State Organisations with similar functions to those of the General State Comptroller.
- Regulatory framework of the budget and public expenditure
- Draft legislation
- Budgets
- Public Accounting
- Public Control
- Passive Classes
- Personnel Costs
- European Union Funds
- Provincial Funding
- Legislation and Reports Database (LEI)
- General Comptrollers of the Autonomous Communities
- Autonomous Community legislation
- EU member state organisations with similar functions
- Latin American state organisations with similar functions
Publications
Information on publications is classified into the following areas within this section:
- Comptroller's Office catalogue
- Online publications
- Cuenta con IGAE journal
Statistics and Reports
In the wake of the Agreement of Government Delegate Commission for Economic Affairs on improvements to transparency in the field of the economic and statistical information provided by the Government (Council of Ministers, 14 January 2005), statistics and reports are offered in relation to:
- Budget
- Budget execution and settlement
- National accounting
- Passive Class pensions
- Personnel costs
- European Funds
Inventory of State Public Sector Bodies (INVESPE)
The purpose of publishing the Inventory of State Public Sector Bodies is to provide information on their structure, size and composition.
It comprises all the legal figures related to article 2 of Law 47/2003 on the General Budget, except for the General State Administration. It also includes, in a differential and additional format, information on the Consortiums, Foundations and Businesses in which the State holds a direct or indirect minority stake, offering details on components and their classification in National Accounting. It also provides general information, the domains structure, the most significant economic-financial magnitudes and the percentage distribution of the income funding each year's activity.
Latin American Public Accounting Forum (FIC).
This is a permanent forum for reflection and work between Latin American countries, Spain and Portugal, with the goal of advancing mutual understanding and sharing diverse experiences in the area of Public Accounting.
Links
The two previous channels (Secretariat General for Budgets and Expenses and the General Comptroller's Office) also provide a special list of links to similar or related content.
Virtual Office
The Virtual Office provides access to the passive classes e-Office and downloads of updated versions of computer programs or applications of interest for the economic and financial management of public management bodies and for General State Administration management bodies, regional organisations, state-managed enterprises and local bodies to send economic and financial information over the Internet. It further provides information on the catalogue of information systems accessible from public organisations, a service to request access to any of the systems in the catalogue and access to the personalised desktop of applications and databases with restricted access, subject to authorisation.
This channel is structured into the following sections:
Administrative procedures of the former Ministry of Economy and Finance
Virtually all the activities of the General State Administration are developed around the management and processing of administrative procedures and services, characterised by their high degree of formalisation, as administrative activity is subject to regulations.
Administrative procedures and services are processes whereby a competent administrative body decides on the provisions and services and claims made by the public.
This section can be used (via the link to the Ministry portal) to obtain information on all the main administrative procedures and services that fell within the remit of the former Ministry of Economy and Finance, some of which may be handled online.
Catalogue of Information Systems
The list of applications that appears in this section arranged by type of administrative department, public organisation or public administration, refers to the information-systems catalogue of the Secretariat of State for Budgets and Expenditure, which can be accessed with previous authorisation from the database manager. Specific information on each of the services can be found by clicking on the name of the particular service, if this function is active, or otherwise by requesting additional information by emailing the address that appears on the home page of this website.
In addition, this section contains the list of web services offered by the State Secretary for Budget and Expenditure to ensure interoperability with the systems of other government bodies and entities.
Specific information may be obtained on each service by clicking on the name of the latter if this function is enabled; alternatively, additional information can be requested by sending an e-mail to the address indicated on the home page of this website.
Request for Access to Information Systems
In the sphere of the State Secretariat for Budgets and Expenditure (SEPG), access to the information systems and other electronic content or services provided over the Internet are governed by the Resolution of 27 February 2009 of the Secretariat of State for Finance and Budgets, regulating the information-system security policy.
Generally speaking, users must be registered to access services, i.e. authorised to access each one. Moreover, a growing number of these services require such access to be carried out by means of an electronic certificate issued by an authorised provider of certification services.
Access to Information Systems
This section provides access to the Customised Desktop of the Information Systems of the Secretariat of State for Budgets and Expenditure. Here you will find an icon for each information system you have previously received authorisation to access.
Download General State Comptroller Programs
This section provides standard formats for the exchange of information with the information systems of the Budget Administration made available to users external to this area. The following list includes a brief description of the purpose of the standard format, the people it targets and the legislation or documentation in which the format is specified.
Budget Utilities
This section displays the information and download procedures for the programs the General State Comptroller places at the disposal of other public organisations, either to facilitate the sending of economic and budget information to the General State Comptroller's Office or utility programs for Public Sector economic management.
Exchange formats
This section essentially offers:
- Information-exchange standards in relation to drawing up General State Budgets.
- Budget templates to assist management centres in drawing up proposals for budget scenarios and the State Budget.
Local Public Accounting
In this section provided by the General State Comptroller you can access information on local entity accounting, including accounting regulations, the standardised accounts format, the BÁSICAL application, guides for opening accounting year 1 January 2006, the local public accounting forum, etc.
Related Information
This option contains various types of information related to the information provided on other pages and sections. It currently includes:
- TELCON (online processing of accounting documents) specifications
- Basic Rules
- Information Notes
- Jubil@
Utilities
A selection of links that allow you to download software -free of charge- required to access some of the Portal content.
Forums
The forums are intended to be a place where users can meet to discuss relevant issues and share their experiences.
Rules of use: There are two types of forum: public and private. Public forums are open to anyone interested in their content. Access is free and does not require previous user registration. Private forums do require the user to register and enter a password, following the instructions provided in each case.
General Aspects
The portal page headings show the institutional logo of the Government, the Ministry and the logo of the SEPG, the option for accessing versions in other languages, the web browser and a number of secondary menus.
Home | Map | Contacts
You can access the Ministry of the Treasury and Public Administration from its coat of arms, and go back to the home page of the Budget Administration Portal at any time from the SEPG logo.
The bottom section contains news stories from each main channel.
At the bottom of the page, the supplementary menu area has information on the Browsing Guide, the Legal Notice, Accessibility and the level of compliance with certain Internet standards.
How do I know where I am?
The heading at the top of the central part of the browser pages shows the channel, subchannel and theme of the area you are in.
Home > Related Information > Basic Rules
You can also use the Map button located on the heading of each page for guidance at any time.
How do I change language?
A large part of the Budgetary Administration Portal is available in various languages. You can browse using the official languages in Spain (Spanish, Catalan/Valencian, Basque and Galician) as well as two foreign languages (English and French). The menu for the languages option is in the heading on the top right-hand side of the Portal homepage and the main channels.
Bienvenido | Benvingut | Ongi etorri | Benvido | Welcome | Bienvenue
To display the Portal version in a language other than Spanish (the default language), click on the word equivalent to "welcome" in the language of the version you want.
Printing
Click on the icon or link to print out the content of any page.
Printable version
User-friendly web and other browsing devices for people with disabilities
The Budgetary Administration Portal is accessible according to W3C WAI (AA).
Technical recommendations and programs required for downloading information from the portal
- This portal is optimised for MS Internet Explorer browsers, version 6.0 or later, Firefox 3.0 or later, Opera 9.0 or later, K-Meleon 1.5.3 or later.
- It may also be accessed from PDAs or mobile phones equipped with Opera Mini 4.2 or later or with the latest IE version included in Windows Mobile 6.5 or later. In view of the diversity of operating systems, correct browsing cannot be guaranteed for all of them.
- The pages are developed for an optimum screen resolution of 1024x768 and a browser configured with a maximum of three levels of toolbars.
- The programs required to display particular Portal documents can be downloaded from the Utilities option on the left-hand menu of each section.
- Content is also offered using the RSS 2.0 standard. To use the RSS service, a reader or aggregator program or Internet explorer that supports this standard must be installed.