Gobierno de España. Ministerio de Hacienda y Función Pública. Abre nueva ventana Secretaría de Estado de Presupuestos y Gastos
Administración Presupuestaria

Standard format of the General Account

Standardised format recommended for the rendering of the General Account for the local bodies adapted to the Local Accounting Instructions 2013 passed by the following resolution of the General Intervention of the State Administration (published in the BOE (Official Gazette of the Government of Spain) no. 278 of 20 November 2015):

This Resolution harmonises the information of the General Account for each one of the accounting models, the names of the different files that will make up the Account are coded, and standards are established for the control of data integrity.

For the information that can be shown in numerical format it was decided to remit it in an «xml» file and for the definition of its structure and content an «xsd» layout was designed to facilitate the technical validation of the information.

Below are the layouts for the 2015 financial year according to the accounting model:

General Accounts standardised format prior to 2015

Resolución de la Intervención General de la Administración del Estado, de 28 de julio de 2006, por la que se recomienda un formato normalizao de la Cuenta General de las entidades locales en soporte informático, que facilite su rendición (pdf)

Layouts for the 2008 fiscal year according to the accounting model:

The previous layouts include the changes described in the following document:

For previous fiscal years (2006 and 2007), depending on the accounting model, the applicable layouts are:

Informative note (14/06/2007): Clarification of the MD5 summary generation process.

For the generation of the MD5 electronic summary, provided for in the sixth section of the IGAE's Resolution of July 28, 2006, on the basis of the XML file with the numerical information of the accounts, the MD5 public algorithm must be applied to the XML file in binary, regardless of whether its content is text.

Informazio oharra (2016/06/14): Data honetan aldatu dira 2015eko eredu arruntaren eta sinplifikatuaren eskemak, Memorian hurrengo aldaketak egiteko:

 - “1. Antolamendua eta jarduera” txostenean, "NumMedEmpDurEjerYA31Dic" atalean, "NumMedEmplDurEjer" eremuan, hamartar mota gisa definitzen da. 

 - “Eragindako finantzazioaren gastuei” buruzko txostenean, finantzazio desbideratzeak eragile finantzatzaile bakoitzaren araberako banakatzean, "AgenteFinan" eremua zuzendu egin da diru-sarreren aurrekontu aplikazio bat barne hartzeko.

   -11.2 Finantza pasiboak-Kreditu ildoak txostenean, totalen lerroaren identifikazio eremua ezabatu da. 

 - “Adierazleei” buruzko txostenetan (finantzarioak, ondarezkoak eta aurrekontuetakoak, eta kudeaketakoak) eremu adierazleak aldatu dira gehienez bi hamarta onartzeko.

 

To facilitate the visualization of XML files of the standard form of the General Account, a network browser has been developed that carries out a transformation of the file to HTML format in such a way that it can be shown by an internet browser with a similar introduction to that one of reports in paper.

The above-mentioned network browser is included in the out-of-the-way "Usefulnesses" depending on the outline and of the operating system.