mwachidule
Bungwe la Plenary of the Accounts Council la Castilla y León, pamsonkhano womwe unachitika pa Meyi 5, 2022, lidavomereza Mgwirizano 41/2022, womwe umavomereza Lamulo la kuperekedwa kwapa telematic kwa maakaunti onse am'deralo ndi mtundu wa akauntiyo, yogwirizana. mpaka chaka cha 2015, ndi tenor yeniyeni ili:
Lamulo 2/2002, la Epulo 9, la Accounts Council of Castilla y León, molingana ndi zomwe ndime 90 ya Statute of Autonomy of Castilla y León, yatsimikiza m'nkhani yake ya 2, kuti Mabungwe am'deralo a gawo la Community, komanso mabungwe aboma omwe ali nawo, amayang'aniridwa ndi Bungwe la Accounts. Pankhani ya ndime 8 ya Lamulo lomwe lanenedwali, likukhazikitsa kuti "Mabungwe am'deralo amapereka maakaunti awo mwachindunji ku Accounts Council, motsatira zomwe malamulo amawongolera Local Treasury, mkati mwa mwezi umodzi kuchokera pa tsiku lomwe lasindikizidwa mu muyezo womwe wanenedwawo. kuvomereza maakaunti awo.
Kwa mbali yake, ndime 223 yosinthidwanso ya Local Treasury Regulatory Law, yovomerezedwa ndi Royal Decree 2/2004, ya Marichi 5, yoyang'anira ntchito yoyang'anira Khothi la Accounts pamabungwe am'deralo, molingana ndi malamulo achilengedwe ndi ogwirira ntchito. a bungweli, akutanthauzanso mphamvu zomwe, pankhani zoyang'anira mabungwe am'deralo, madera odziyimira pawokha adzakhala atatsimikiziridwa ndi malamulo awo.
Kufunika kokhazikitsa njira zamakompyuta ndi ma telematics pakuyankha kwa mabungwe am'deralo kumalimbikitsidwa pamlingo wamba ndi kuvomerezedwa ndi malangizo owongolera amitundu yoyambira, yanthawi zonse komanso yosavuta yowerengera zamba, zovomerezeka ndi malamulo omwe panthawiyo anali Utumiki. ya Economy and Finance 4040/2004, 4041/2004 ndi 4042/2004, ya November 23, yovomerezeka mpaka akaunti yonse yofanana ndi chaka chachuma cha 2015.
Maziko a chitsanzo ichi cha malipoti adakhazikitsidwa ndi tanthauzo la mtundu wokhazikika wa maakaunti onse omwe anenedwa, omwe adachitidwa ndi General Intervention of the State Administration (IGAE), motengera komanso mogwirizana ndi Khothi la Akaunti ndi mabungwe olamulira akunja a mabungwe odziyimira pawokha (OCEX), ndipo adavomerezedwa ndi Resolution of the IGAE ya Julayi 28, 2006.
Khothi la Maakaunti ndi OCEX akhala akuwongolera magawo awo, kutumiza patelefoni kwamaakaunti onse am'mabungwe am'deralo, kuthetsa kukhululukidwa kwawo pothandizira pamapepala, kudzera mu kuvomerezedwa ndi malangizo ofananirako omwe amaperekedwa mawonekedwe aakaunti wamba pothandizira. makina apakompyuta - potengera zomwe bungwe la IGAE linanena pazigamulo zomwe zidaperekedwa pa cholingachi, choyamba chinali mu 2006 - komanso njira yamagetsi yoperekera maakaunti, yogwiritsidwa ntchito kuchokera ku zomwe zikugwirizana ndi chaka chandalama cha 2006.
Pofika mu Ogasiti 2007, Local Entities Accountability Platform (www.rendiciondecuentas.es) ikhala ikugwira ntchito, pempho la kasamalidwe ka intaneti ku Khothi la Auditors ndi ambiri a OCEX, molingana ndi zomwe tatchulazi. , pakukula kwa Community Autonomous iyi, idachitika kudzera mu Mgwirizano wa Mgwirizano pakati pa Khothi la Auditors ndi Accounts Council of Castilla y León, lokhazikitsidwa pa June 5, 2013 kuti likhazikitse njira zogwirizanirana ndi kutumiza ma telematic ma akaunti onse. za mabungwe am'deralo, komanso malipoti apachaka a makontrakitala omwe adalowetsedwa, omwe m'ndime yake yoyamba adakhazikitsa kuperekedwa kumodzi kwa maakaunti operekedwa molingana ndi zomwe zili mu Malangizo a nthawi yomwe mawonekedwe a Akaunti Yambiri ya mabungwe amderali ali. yoyendetsedwa ndi chithandizo cha makompyuta ndi njira ya telematic yoyankha mlandu. Panganoli lidalowedwa m'malo ndi lomwe linasainidwa pakati pa mabungwe onse awiriwa pa Julayi 11, 2019, pomwe udindo wokhawo umasungidwa kudzera mu Accountability Platform of Local Entities ndi zofunikira zonse zomwe zakhazikitsidwa.
Kuphatikiza pa ndondomeko yomwe tatchulayi yogwiritsira ntchito makompyuta ndi telematic njira yoperekera ma akaunti, ndondomeko ina yowerengera ndalama yakhazikitsidwa, yomwe, yamagulu a boma, ikugwiritsidwa ntchito povomerezeka ndi General Plan of Public accounting mediates Order EHA/ 1037/2010, ya Epulo 13, yomwe imasintha miyezo yowerengera ndalama za anthu ku dongosolo la malamulo owerengera ndalama zapadziko lonse lapansi (NIC-SP). Kwa gawo lakomweko, kusinthidwa kunachitika kudzera mu malangizo owerengera ndalama kwa oyang'anira m'deralo, zitsanzo zabwinobwino komanso zosavuta, zovomerezedwa ndi malamulo a HAP/1781/2013 ndi HAP/1782/2013, a Seputembala 20. Nayenso, yotsirizira modifies chitsanzo choyambirira, amene ukulamulidwa mu Order EHA/4040/2004, wa November 23.
Malangizowa, omwe akugwira ntchito kuyambira pa Januware 1, 2015, akuphatikiza kusintha kwakukulu pamapangidwe ndi zomwe zili m'malemba omwe amapanga chaka chilichonse. Moni, bungwe la IGAE lavomereza, la pa Novembara 13, 2015, chigamulo chomwe chimaphatikiza mawonekedwe atsopano azinthu zonse zamagulu amderalo, pothandizira zomwe apereka. Kusintha kumeneku kwavomerezedwa ndi Khoti Loona za Maakaunti la Chigamulo cha Disembala 2, 2015, cha Purezidenti wa Khothi Loona za Maakaunti, pomwe Mgwirizano wa Msonkhano wa pa Novembara 26, 2015, womwe umavomereza Lamulo lomwe limayendetsa kutumiza patelematic kwa akaunti yonse ya mabungwe am'deralo ndi mawonekedwe a akauntiyo, yolingana ndi chaka chandalama cha 2015. Ku Castilla y León, zosinthazi zidawonetsedwa mu Pangano la 137/2015, la Disembala 3, la Plenary of the Accounts Council of Castilla y León, yemwe amavomereza kukhazikitsidwa kwa ma telematic account ya mabungwe am'deralo ndi mtundu wa akauntiyi, yogwirizana ndi zomwe zinachitika mu 2015.
Pambuyo pake, chifukwa cha chivomerezo cha Royal Decree 424/2017, ya April 28, yomwe imayang'anira kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka mkati mwa mabungwe a Local Public Sector, kusintha kwatsopano kudzafotokozedwa m'maakaunti apachaka a mabungwe am'deralo. , yochokera pakufunika kophatikizira mkati mwawo owerengera maakaunti omwe aperekedwa m'ndime 29.3.A) ya zowongolera zomwe zanenedwa, zoperekedwa kuti zitheke kukhazikitsa Chigamulo cha Januware 15, 2020, cha Utsogoleri wa Khothi la Accounts, chomwe Mgwirizano Wachigawo wa Disembala 19, 2019, womwe malangizo omwe amawongolera kasamalidwe ka akaunti yazambiri zamabizinesi akumaloko ndi mtundu wa akauntiyo, yogwirizana ndi chaka chandalama cha 2015, chovomerezedwa ndi Mgwirizano wa Msonkhano wa Novembala 26, 2015, potengera kuperekedwa kwa maakaunti onse ofanana ndi chaka chandalama cha 2019.
Njira yakusintha kosalekeza komwe yafotokozedwa pamwambapa ikhoza kuwonekeratu, yomwe ilibe kusokonezedwa, chifukwa cha kusintha kwatsopano kwaulamuliro komwe kumavomerezedwa pambuyo pake komanso zomwe zikuwonetsa nkhaniyi.
Chifukwa chake, Order HAC/836/2021, ya Julayi 9, yomwe imavomereza malamulo opangira maakaunti apachaka ophatikizika m'maboma am'deralo, idafunikira kusinthidwa kwatsopano kwa malangizo omwe alipo pa kusayikira pakompyuta pa akaunti yapagulu. mabungwe am'deralo, omwe amalangiza kukhazikitsidwa ndi Bungwe la Accounts za chida choyenera chowongolera chomwe chimatsimikizira kutsimikizika kwalamulo kwa onse omwe amalandila lamuloli.
Chifukwa chake, Plenary Session of the Accounts Council ya Castilla y León idatengera izi:
KUGWIRIZANA
Choyamba.- Nkhani ya mabungwe am'deralo, kuyambira yomwe ikufanana ndi chaka chandalama cha 2015, idzaperekedwa ku Accounts Council of Castilla y León ndi owerengera omwe ali ndi udindo, kudzera mu Accountability Platform ya Local Entities, malinga ndi Zomwe zili m'Malangizo ovomerezeka ndi Khothi la Auditors kapena zosinthidwa.
Chachiwiri.- Zolinga zomwe zakhazikitsidwa m'ndime yapitayi, malangizo operekedwa ndi Khoti la Auditors ndi zosinthidwa, zomwe zikugwira ntchito panopa, ndi izi:
- - Chigamulo cha Disembala 2, 2015, cha Utsogoleri wa Khothi Loyang'anira Maakaunti, pomwe Mgwirizano wa Plenary wa Novembala 26, 2015, ukuvomereza Lamulo lomwe limayendetsa kuperekedwa kwapa telematic kwa Akaunti Yambiri ya Malo a Mabungwe ndi mtundu wa Akauntiyo, mogwirizana ndi chaka chachuma cha 2015 (BOE, no. 295, ya December 10).
- - Chisankho cha Januware 15, 2020, cha Purezidenti wa Khothi la Auditors, pomwe Mgwirizano wa Plenary wa Disembala 19, 2019, womwe udasintha Lamulo lomwe limayang'anira kuperekedwa kwamagetsi kwa Akaunti Yambiri Yamabungwe a Malo ndi mtundu wa akauntiyo. , mogwirizana ndi chaka chachuma cha 2015, chovomerezedwa ndi Plenary Agreement ya November 26, 2015 (BOE, no. 15, January 17, 2020).
Chachitatu.- Zomwe zatsatiridwa zomwe zavomerezedwa ndi Khothi la Maakaunti zomwe zimalowa m'malo kapena kusintha zigamulo zomwe tazitchulazi, zidzawonetsa zotsatira zake m'gawo la Castilla y León, pokhapokha ngati zotsutsana ndi izi zikuvomerezedwa ndi Bungwe la Accounts ndikufalitsidwa mu Official. Gazette ya Castile ndi León.
Chachinayi.- Mgwirizanowu uyamba kugwira ntchito tsiku lotsatira litasindikizidwa mu Official Gazette ya Castilla y León.
Sindikizani Mgwirizanowu mu Gazette Yovomerezeka ya Castilla y León.
