The BÁSICAL system has been developed by the Government Comptroller's Office (Intervención General de la Administración del Estado, IGAE) to provide IT support to the operations and other information contained in the Basic Accounting Information System model for Local Government (modelo Básico del Sistema de Información Contable para la Administración Local, BÁSICAL), in accordance with
Orden EHA/4040/2004 of 23 November, approving the Instruction on the Basic Model of Local Accounting.
It is, therefore, an application for recording and processing data, and for archiving and storing the information generated by the transactions that must be accounted for in the different accounting entities that make up the model, ensuring the integrity and consistency of information. It is also used to obtain the statements forming the local authority accounts and to generate the files needed for
Telematic Presentation to the Court of Auditors and External Audit Bodies (Órganos de Control Externo, OCEX).
For more information on the application’s functions, please see the
The current version of BÁSICAL is version 15.1, published on 11 may 2023.