The first generation accounting information system, implemented in the General State Administration in 1986, was followed by a second generation of the system, rolled out in 1996 in the sphere of the General State Administration and offered to Public Bodies subject to the General Public Accounting Plan the previous year. The second generation system, therefore, was an upgrade of the first system, in force until 31 December 1995, adapted to the General Public Accounting Plan approved in May 1994.
The entry into operation of the second generation system in the General State Administration was accompanied by a package of provisions, needed to provide this system with legal cover:
The centralization carried out in 2000 in the architecture of the second generation system for the General State Administration was also accompanied by the respective legislative support:
Later, in the first half of this decade, a legislative development took place with a view to facilitating electronic processing:
This recent legislative development is the forerunner of a new generation accounting information system (SIC'3), which was first implemented in April 2009 for AGE expenditure accounting, while the implementation of revenue and treasury accounting, for this same area, is planned for early 2010, paving the way for its subsequent implementation in autonomous bodies.
Implementation of the SIC'3 expenditure phase at the AGE was preceded by the approval of the following regulations:
In the General State Administration, in accordance with the adjoining chart, the following act as the system's Accounting Offices:
The structure of the accounting information system (SIC'3) consists of a core of budgetary and economic-asset accounting and of accounting operations, together with the management of third parties, thereby forming a set of modules or applications for:
The system is oriented towards the manager and decision-making, so that, besides serving to cover outputs of information of a regulatory nature (annual accounts and periodic statistics), it provides the required information about:
The centralized computer architecture of the accounting information system (SIC'3) has the following characteristics: