Ir al contenido
Gobierno de España. Ministerio de Hacienda y Función Pública. Abre nueva ventana
Administración Presupuestaria

Who is it for?

This is a computer application centralising and standardising the information from public sector businesses and foundations to meet the applicable regulations at all times.
Considering each of the subsystems making up CICEP.red, the following destinations can be distinguished:

The Subsystems of Annual Account and Annual and Quarterly Economic and Financial Information, and the Information for Consolidation of the CGE

These subsystems are aimed both at the State public sector bodies that apply the Spanish companies’ General Chart of Accounts and its adaptations, in particular State public sector business and foundation bodies regulated by 3.2 and 3.3 of the General Budget Act 47/2003, dated 26 November, as well as commercial companies and consortiums applying the Spanish companies’ General Chart of Accounts, foundations and other legal forms included in Additional Provision Nine of the General Budget Act which submit their accounts to the Court of Auditors through the State Controller’s Office.
The following groups of organisations can be distinguished depending on the accounting principles and standards governing them:

Annual Account and Yearly and Quarterly Economic and Financial Information subsystems

This software application is aimed at entities in public sector businesses and foundations referred to in Article 3.2 and 3.3 of the General Budget Law, of 26 November 2003. The following groups of entities may be distinguished in accordance with the principles and rules by which they are governed:

  • Non-financial and ancillary financial intermediation companies, according to the General Accounting Plan of Spanish enterprises.
  • Credit institutions, according to the Bank of Spain Circular on public and reserved financial information and financial statement forms.
  • Insurance companies, according to the Accounting Plan for insurance companies.
  • Foundations, according to the adaptation of non-profit companies to the General Accounting Plan.
  • State public sector organisations with specific legislation in accordance with the Spanish companies’ General Accounting Chart.
  • Consolidable groups, according to the rules for formulation of Consolidated Annual Accounts.

Withdrawal subsystem

This subsystem is intended for organisations that have ceased to form part of the State business and foundation public sector during the financial year in which they have to submit their accounts according to the provisions in article 138 of the General Budget Act 47/2003, dated 26 Novembe.

Monthly and monthly bad debt subsystem

These subsystems are aimed both at organisations from the State public sector applying the Spanish companies’ General Accounting Chart and its adaptations, in particular State public sector business and foundation bodies regulated by articles 3.2 and 3.3 of the General Budget Act 47/2003, dated 26 November, and commercial companies and consortiums applying the Spanish companies’ General Accounting Chart, and foundations and other legal forms included in Additional Provision Nine of the General Budget Act, classified as part of the Public Administration: Central Administration, defined in national accounting terms.

Transparency subsystem

This subsystem is aimed at:

  • Nationwide public corporations referred to in Articles 2 and 14 of Law 4/2007, of 3 April, with the exemptions specified in Article 7 and the limits laid down in Article 15 of this Law.
  • Companies obliged to keep separate accounts which have been conferred a special or exclusive right or have been entrusted with the management of a service of general economic interest by a national public authority referred to in Article 8 of Law 4/2007, of 3 April, with the exemptions specified in Article 13 of this Law.
  • Public companies referred to in Articles 2 and 14 of the Law 4/2007, of 3 April, with the exemptions specified in Article 7 and the limits established in Article 15 of this Law, partly owned by various public authorities without any of them holding a controlling position individually.
  • Companies obliged to keep separate accounts referred to in Article 8 of the Law 4/2007, of 3 April, with the exemptions specified in Article 13 of this Law, when they have been conferred a special or exclusive right or have been entrusted with the management of a service of general economic interest by various public authorities in a different region.
  • Autonomous community agencies that have to forward information to the Government Comptroller's Office under Articles 3.1, 9.1 and 15.1 of Law 4/2007, of 3 April 2007.
  • Local authority agencies that have to forward information to the Government Comptroller's Office under Articles 3.1, 9.1 and 15.1 of Law 4/2007, of 3 April 2007.

For the forwarding of information to autonomous community and local authority agencies if these agencies have authorized the sending of such information by means of this software application, the application is also for:

  • Public corporations at regional or local level referred to in Articles 2 and 14 of Law 4/2007, of 3 April, with the exemptions specified in Article 7 and the limits laid down in Article 15 of this Law.
  • Companies obliged to keep separate accounts that have been conferred a special or exclusive right or entrusted with the management of a service of general economic interest by a public authority at regional or local level referred to in Article 8 of Law 4/2007, of 3 April, with the exemptions specified in Article 13 of this Law.