Electronic accounting records

Technical specifications for the structure and packeting of accounting records for payments requiring proof thereof and imprest fund advances issued electronically.

Under the Decision of the Government Comptroller’s Office dated 19 September 2012, which allows for the processing of standardised models of accounting records for payments requiring proof thereof and for the replenishment of imprest fund advances as files, the technical specifications for the structure of the cover, annex (where applicable) and the lists of supporting documents for the accounting records are published, together with the conditions for packeting the supporting electronic documents forming part of an electronically issued accounting record.

TECHNICAL SPECIFICATIONS

Cover and annexes of the accounting records. These should be included in a single XML file with a structure that follows the schema defined in IRIS_CuentaJustificativa.xsd. If sent to the Branch Audit Office by electronic and on-line means, it must be classed as 'CTA – Documento carátula y anexos de cuentas justificativas' (cover page document and accounting record annexes).
Electronic documents supporting accounting records. These must be sent as a zipped file and may be arranged in a directory structure within the zip. If sent to the Branch Audit Office by electronic and on-line means, they must be classed as 'CTA_JUS – Fichero de justificantes de cuentas justificativas' (documents supporting accounting records file).

Furthermore, under the Decision of the Government Comptroller’s Office dated 28 November 2005, which approves the IRIS application, when electronic and on-line means are used to send accounting records to the Comptroller, this must be carried out by the management body through the IRIS-Send to application or its web services.