isishwankathelo
I-Plenary ye-Akhawunti yeBhunga laseCastilla y León, kwiseshoni ebanjwe ngoMeyi 5, i-2022, yamkele isiVumelwano se-41 / 2022, esivuma uLawulo lonikezelo lwe-telematic ye-akhawunti ngokubanzi yamaqumrhu asekuhlaleni kunye nefomathi ye-akhawunti ethethiweyo, ehambelanayo. ukuya kunyaka ka-2015, ngolu hlobo lulandelayo lwetenor:
Umthetho we-2/2002, we-9 ka-Epreli, we-Akhawunti yeBhunga le-Castilla y León, ngokuhambelana nemimiselo yenqaku le-90 loMthetho wokuZilawula kweCastilla y León, umisela kwinqaku layo lesi-2, ukuba amaQumrhu aseNgingqi ommandla we-Autonomy ye-Castilla y León. Uluntu, kunye namaqumrhu ecandelo likarhulumente alubandakanyayo, aphantsi kweliso leBhunga lee-Akhawuntingi. Ngokubhekiselele kwinqaku lesi-8 lalo Mthetho, limisela ukuba "AmaQumrhu eNgingqi anikezela ngee-akhawunti zawo ngokuthe ngqo kwiBhunga lee-Akhawuntingi, ngokungqinelana nemigaqo yomthetho olawula i-Ofisi kaNondyebo weNgingqi, kwisithuba esingangenyanga enye ukususela kumhla ogxininisiweyo kumgangatho ochaziweyo ukuvunywa kweeakhawunti zabo.
Ngokwenxalenye yalo, inqaku le-223 lombhalo ohlaziyiweyo woMthetho woLawulo lweNgxowa-mali yeNdawo, evunywe yi-Royal Decree 2/2004, ka-Matshi 5, elawula umsebenzi wokulawula weNkundla yee-Akhawunti kumaqumrhu asekuhlaleni, ngokuhambelana nemithetho yezinto eziphilayo kunye nokusebenza. Iqumrhu elikhankanyiweyo, likwabhekisa kumagunya athi, kwimiba yolawulo lwangaphandle lwamaqumrhu asekuhlaleni, uluntu oluzimeleyo luya kubalelwa yimithetho yalo.
Isidingo sokuphumeza iindlela zekhompyutha kunye ne-telematic kwinkqubo yoxanduva lokuphendula kwimibutho yasekhaya ikhuthazwa kwinqanaba lengingqi ngokuvunywa kwemiyalelo yokulawula yesiseko, imodeli eqhelekileyo kunye nelula ye-accounting yengingqi, evunyiweyo yimiyalelo eyayiyiyo ngoko ubuPhathiswa. yezoQoqosho nezeMali 4040/2004, 4041/2004 kunye ne-4042/2004, ye-23 kaNovemba, isebenza kude kube yi-akhawunti ngokubanzi ehambelana nonyaka-mali ka-2015.
Iziseko zalo mzekelo wokunika ingxelo zasekwa kunye nenkcazo yefomathi esemgangathweni yee-akhawunti ngokubanzi ezixeliweyo, ezathi zaqhutywa yi-General Intervention of the State Administration (IGAE), ngempembelelo nangentsebenziswano yeNkundla yeeAkhawunti kunye amaqumrhu olawulo lwangaphandle oluntu oluzimeleyo (OCEX), kwaye yamkelwa ngeSigqibo se-IGAE somhla wama-28 kaJulayi, 2006.
INkundla ye-Akhawunti kunye ne-OCEX iye yalawula kwiinkalo zabo, ukuhanjiswa kwe-telematic ye-akhawunti jikelele yamaziko asekuhlaleni, ukuphelisa ukuxolelwa kwabo kwifomathi yephepha, ngokuvunyelwa kwemiyalelo ehambelanayo enikwe ifomathi ye-akhawunti jikelele ekuxhaseni. inkqubo yekhompyutha – ngokubhekisele kweso sindululwe yi-IGAE kwizisombululo ezakhutshwa ngenxa yale njongo, esokuqala sayo ibingo-2006– kunye nenkqubo ye-elektroniki yonikezelo lwee-akhawunti, esetyenziswa kwezo zingqamana nonyaka-mali ka-2006.
Ukususela ngo-Agasti 2007, i-Local Entities Accountability Platform (www.rendiciondecuentas.es) iya kusebenza, isicelo solawulo lwewebhu kwiNkundla yoMphicothi-zincwadi kunye noninzi lwe-OCEX, ngokuhambelana nezi ndibano zikhankanywe ngasentla. , ngenxa yobubanzi bolu Luntu oluZimeleyo, lwenziwe ngeSivumelwano sokuBambisana phakathi kweNkundla yee-Akhawunti kunye neBhunga le-Akhawunti ye-Castilla y León, eyenziwe ngokusemthethweni ngo-Juni 5, i-2013 ukuphunyezwa kwamanyathelo okulungelelaniswa kokunikezelwa kwe-telematic ye-akhawunti jikelele. yamaqumrhu asekuhlaleni, kwakunye neengxelo zonyaka zeekhontrakthi ekungenwe kuzo, elithe kwigatya lalo lokuqala laseka unikezelo olulodwa lwee-akhawunti ezinikezelwe ngokuhambelana nemimiselo yeMiyalelo xa ifomathi ye-akhawunti jikelele yamaqumrhu asekuhlaleni i kulawulwa yinkxaso yekhompyutha kunye nenkqubo ye-telematic yokuphendula. ISivumelwano esichaziweyo emva koko sathatyathelw' indawo seso satyikitywa phakathi kwaMaziko omabini nge-11 kaJulayi, 2019, apho ekuphela koxanduva lokuphendula kusetyenziswa iQonga lokuZiphendulela lamaQumrhu aseNgingqini kunye neemfuno ezisesikweni zonke ezisekiweyo.
Ukongeza kule nkqubo ikhankanywe ngasentla yokuphumeza iindlela zekhompyutha kunye ne-telematic yokunikezelwa kwee-akhawunti, kuye kwaphuhliswa enye inkqubo yokunika ingxelo eqhelekileyo, ethi, ukwenzela icandelo likarhulumente, iphunyezwe ngokuvunywa kweSicwangciso esiPhambili soCwangciso-mali lukaRhulumente olulamla uMyalelo we-EHA/ I-1037/2010, ye-13 ka-Apreli, elungelelanisa imigangatho ye-accounting yoluntu kwisakhelo semigangatho ye-accounting yecandelo loluntu lwamazwe ngamazwe (NIC-SP). Kwinqanaba lendawo, ulungelelwaniso oluxeliweyo lwenziwa ngemiyalelo yolawulo lwendawo, imodeli eqhelekileyo kunye nelula, evunywe yi-odolo ye-HAP/1781/2013 kunye ne-HAP/1782/2013, kaSeptemba 20. Ngaloo ndlela, lo mva ulungisa imodeli esisiseko, elawulwa kwi-Order EHA / 4040/2004, ye-23 kaNovemba.
Le miyalelo, isebenza ukususela ngoJanuwari 1, 2015, ibandakanya utshintsho olukhulu kwisakhiwo kunye nomxholo wamaxwebhu enza umxholo wonyaka. Molo, i-IGAE ivume, yomhla we-13 kaNovemba, 2015, isisombululo esibandakanya ifomathi entsha yesiqhelo yesiqulatho esiqhelekileyo samaqumrhu asekuhlaleni, kwinkxaso yolwazi yokungeniswa kwayo. Esi sihlomelo sithe savunywa yiNkundla yeeAkhawunti zeSigqibo somhla we-2 kweyoMnga, yowama-2015, yoBongameli beNkundla yeeNgxelo, ekwathi ngayo isiVumelwano seSigqeba somhla wama-26 kweyeNkanga yowama-2015, esamkele uMyalelo olawula iSivumelwano soBulungisa noBulungisa. ukuhanjiswa kwe-telematic ye-akhawunti jikelele yamaqumrhu asekuhlaleni kunye nefomathi ye-akhawunti ekhankanyiweyo, ehambelana nonyaka-mali ka-2015. ECastilla y León, olu tshintsho lubonakaliswe kwiSivumelwano se-137/2015, se-3 kaDisemba, ye-Plenary ye-Akhawunti yeBhunga I-Castilla y León, evuma ukulawulwa kwe-telematic yokunikezelwa kwe-akhawunti ngokubanzi yamaziko asekuhlaleni kunye nefomathi ye-akhawunti ethethiweyo, ehambelana nokusebenza kwe-2015.
Emva koko, njengesiphumo sokuvunywa kweRoyal Decree 424/2017, ka-Aprili 28, elawula ulawulo lomthetho lolawulo lwangaphakathi kwimibutho yeCandelo loLuntu lweNgingqi, utshintsho olutsha luya kuqaliswa kumxholo weeakhawunti zonyaka zamaqumrhu asekuhlaleni. , ethatyathwe kwimfuno yokubandakanya ngaphakathi kubo abaphicothi-zincwadi bee-akhawunti ezibonelelwe kwinqaku lama-29.3.A) lesicatshulwa solawulo esikhankanyiweyo, ekhutshwa ukuze kuphunyezwe iSigqibo se-15 kaJanuwari 2020, soMongameli weNkundla ye-Akhawunti, apho IsiVumelwano seSigqeba somhla we-19 kuDisemba, ngo-2019, apho umyalelo olawula unikezelo lwe-telematic ye-akhawunti ngokubanzi yamaqumrhu asekuhlaleni kunye nefomathi ye-akhawunti ekhankanyiweyo, engqamana nonyaka-mali ka-2015, evunywe ngeSivumelwano seNtlanganiso yesiHlanu somhla wama-26 kaNovemba ka-2015, ukuqalisa kokunikezelwa kwee-akhawunti ngokubanzi ezingqamene nonyaka-mali wama-2019.
Inkqubo yotshintsho oluthe gqolo oluchazwe ngasentla lunokubonwa kwangaphambili, olungenasiphazamiso, ngenxa yohlengahlengiso olutsha lolawulo oluvunyiweyo emva koko kwaye olubonisa ngqo lo mbandela.
Ngaloo ndlela, i-Order HAC/836/2021, ye-9 kaJulayi, evuma imigaqo yokuqulunqwa kwee-akhawunti zonyaka ezihlanganisiweyo kwintsimi yecandelo likarhulumente wendawo, ifuna ukulungiswa okutsha kwemiyalelo yangoku kwi-electronic fileing ye-akhawunti jikelele. amaqumrhu asekuhlaleni, acebisa ukwamkelwa liBhunga leeAkhawunti zesixhobo solawulo esifanelekileyo esiqinisekisa ukuqiniseka okusemthethweni kubo bonke abamkeli balo mmiselo.
Ngenxa yoko, iSeshini yePlenary ye-Akhawunti yeBhunga laseCastilla y León yamkele oku kulandelayo.
ISIVUMELWANO
Okokuqala.– I-akhawunti ngokubanzi yamaqumrhu asekuhlaleni, ukusuka kulowo uhambelana nonyaka-mali ka-2015, iya kunikezelwa kwiBhunga leeAkhawunti zeCastilla y León ngabagcini-mali abanoxanduva, ngePlatform yokuZiphendulela yeeNdawo zeNdawo, ngokungqinelana ne iinkcukacha eziqulethwe kwiMiyalelo evunywe le njongo yiNkundla yabaPhicothi-zincwadi okanye uhlengahlengiso lwabo.
Okwesibini.- Ngeenjongo ezisekwe kumhlathi owandulelayo, imiyalelo ekhutshwe yiNkundla yabaPhicothi-zincwadi kunye nohlengahlengiso olukhoyo ngoku, yile ilandelayo:
- – IsiGqibo se-2 kaDisemba, 2015, soBongameli beNkundla yee-Akhawunti, apho iSivumelwano seSigqeba somhla wama-26 kweyeNkanga yowama-2015, samkele uMyalelo olawula unikezelo ngemfonomfono lweAkhawunti Jikelele yeNdawo yeZiko kunye nefomathi yeAkhawunti exeliweyo, ehambelana nonyaka-mali we-2015 (BOE, no. 295, kaDisemba 10).
- -Isigqibo sikaJanuwari 15, 2020, soBongameli beNkundla yabaPhicothi-zincwadi, apho iSivumelwano seSigqeba sikaDisemba 19, 2019, esitshintshe uMyalelo olawula unikezelo lwe-elektroniki lweAkhawunti Jikelele yeNdawo yeZiko kunye nefomathi yeakhawunti. , ehambelana nonyaka-mali we-2015, evunywe yiSivumelwano sePlenary Agreement kaNovemba 26, 2015 (BOE, no. 15, kaJanuwari 17, 2020).
Okwesithathu.- Naziphi na izibonelelo ezilandelayo ezivunyiweyo yiNkundla yeeAkhawunti ezithatha indawo okanye ziguqula iziGqibo ezikhankanywe ngasentla, ziya kutyhila imiphumo yazo kummandla weCastilla y León, ngaphandle kokuba kunikezelwe ngokucacileyo ngenye indlela eyamkelwa liBhunga leeAkhawunti kwaye ipapashwe kwiGazethi esemthethweni Castile kunye León.
Okwesine.– Esi sivumelwano siya kuqala ukusebenza kusuku emva kokupapashwa kwayo kwiGazethi esemthethweni yaseCastilla y León.
Papasha esi siVumelwano kwiGazethi esemthethweni yaseCastilla y León.
