Royal Decree 636/2014 creating the Central Economic-Financial Information System of Public Administrations and regulating information reporting by the Bank of Spain and financial entities

OFFICIAL STATE BULLETIN No. 184 Wednesday, July 30, 2014 Sec. I. Page 60448

I. GENERAL PROVISIONS MINISTRY OF FINANCE AND PUBLIC ADMINISTRATIONS 8133 Royal Decree 636/2014, of July 25, creating the Central Economic-Financial Information System of Public Administrations and regulating the submission of information by the Bank of Spain and financial entities to the Ministry of Finance and Public Administrations.

Having coordinated, ordered, and clear economic-financial information, prepared with homogeneous criteria and referring to the various Public Administrations, is fundamental to complying with the principle of transparency in public information. To meet this need, it is considered key to create a Central Information System that simplifies access to public information and the manner in which it is offered.

The antecedents of this instrument are found in Organic Law 5/2001, of December 13, complementary to the General Budget Stability Law, which established the creation of a Central Information System, dependent on the then Ministry of Economy and Finance, tasked with providing public information regarding the indebtedness of the autonomous communities and their dependent entities. However, this Central System never came into operation, and since then, transparency obligations have increased, with more and more economic information from the various Administrations being published, which has exacerbated the problem of dispersion.

Article 28 of Organic Law 2/2012, of April 27, on Budget Stability and Financial Sustainability, establishes that the Ministry of Finance and Public Administrations will maintain a Central Information System, of a public nature, which will provide information on the economic-financial activity of the various Public Administrations, providing that said Central System will be fed with information submitted by the Public Administrations, banks, savings banks, and other financial entities, as well as by information provided by the Bank of Spain regarding the indebtedness of the autonomous communities and local corporations.

Likewise, Article 6 of Organic Law 2/2012, of April 27, establishes the principle of transparency, providing for the obligation of Public Administrations to supply all necessary information for the compliance with the provisions of the aforementioned law as well as the rules and agreements adopted in its development.

This principle is complemented by what is provided in Article 27 of the aforementioned organic law, which establishes, among other aspects, that the Ministry of Finance and Public Administrations may publish economic-financial information of the Public Administrations with the scope, methodology, and periodicity determined in accordance with national agreements and rules and Community provisions.

On the other hand, on June 21, 2013, the report prepared by the Commission for the Reform of Public Administrations was submitted to the Council of Ministers, in which the creation and operation by the Ministry of Finance and Public Administrations of a Central Information System of an economic-financial nature for Public Administrations was included as a proposal.

This Central System will facilitate the information that is public on the portal of the Ministry of Finance and Public Administrations, www.minhap.gob.es, and will be fed by the contents provided by the directorates, which will be responsible for the data they generate, its custody, and archiving. To this end, the homogenization of publication criteria for information will be carried out, and a governance system will be established that allows for the permanently updated and complete maintenance of the contents of the Central System. cve: BOE-A-2014-8133

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The creation and launch of the Central Economic-Financial Information System of Public Administrations will result in a reduction in the time required to search for information, will improve the quantity and quality of the economic, budgetary, financial, and statistical information published by the Ministry of Finance and Public Administrations, will increase interoperability and reuse, and will avoid duplication and dispersion of publications. In particular, whenever possible, there will be no duplication in the storage of data, which will correspond to the center or entity that is the source of the data. All of this will generate greater transparency and confidence in the economic-financial information of the public sector.

Since the approval of Organic Law 2/2012, of April 27, and in light of the new requirements in terms of information and transparency obligations established in European regulations, numerous development regulations have been approved in the budgetary, tax, and financial fields that regulate information obligations, specifying who must submit the information, what information, with what periodicity, and by what means, as well as what information must be published. Among these regulations, the Order HAP/2105/2012, of October 1, which develops the information supply obligations provided for in Organic Law 2/2012, of April 27, stands out. In development of Articles 27.4 and 28.5 of the aforementioned organic law, it has specified the periodic and non-periodic obligations of information submission by the different autonomous and local Administrations, and designated the Ministry of Finance and Public Administrations as responsible for specifying the models and formats for information submission and its publication on its website.

On the other hand, through this Royal Decree, the development of Organic Law 2/2012, of April 27, its Article 28, is deepened, by developing the information supply obligations of the Bank of Spain and banks, savings banks, and other financial entities to the Ministry of Finance and Public Administrations, regarding the indebtedness of Public Administrations and their entities or linked or dependent organisms.

To complete the fulfillment of what is provided on this matter in Organic Law 2/2012, of April 27, and in accordance with the proposal included in the report of the Commission for the Reform of Public Administrations and the mandate established in Article 28, this Royal Decree is issued, which consists of 12 articles, structured in two chapters and two final provisions, and aims at the creation and operation of the Information Central referred to in Article 28 of Organic Law 2/2012, of April 27, whose mandate will be understood as fulfilled with the entry into force of this Royal Decree, as well as the establishment of information obligations to the Ministry of Finance and Public Administrations by the Bank of Spain and financial entities.

Chapter I, Central Economic-Financial Information System of Public Administrations, creates the Central System and regulates the subjects obliged to supply information, its affiliation, operation, content, the means and periodicity of information submission, as well as the consequences derived from non-compliance with the obligation to supply information. Thus, the Central System will allow the systematization and coordination of economic-financial information referring to the different Public Administrations that is already published in accordance with their applicable special regulations.

In effect, it is the different special regulatory norms, by reason of the matter, that have been specifying the information and publication obligations of economic-financial information referring to all Public Administrations. This Royal Decree does not affect that regulation, but rather, in compliance with Organic Law 2/2012, of April 27, creates a Central Economic-Financial Information System of Public Administrations that allows presenting public information in a coordinated and systematized manner to avoid duplicities and inefficiencies. This will allow progress in content syndication, when the quality of the data or content managers allows it, or direct publication of data through the Central System, which will evolve as technical means allow the development of new technological potentials in service of its functions.

Thus, this Royal Decree does not increase the information supply or publication obligations of the autonomous communities or local entities, which will continue to submit the information to which they are already obliged with the same periodicity and through the same channels established by current regulations. On the contrary, this Royal Decree, far from being a burden for these Administrations, will facilitate their ability to consult in an ordered manner and through a single point all public economic-financial information that directly affects them.

Chapter II on the submission of information by the Bank of Spain and financial entities regulates the information that the Bank of Spain, banks, savings banks, and other financial entities must submit to the Ministry of Finance and Public Administrations, the periodicity and means for its submission, as well as the consequences associated with non-compliance.

In the processing of this Royal Decree, reports have been requested from the National Commission of Local Administration and the Fiscal and Financial Policy Council.

This Royal Decree is issued in exercise of the legal authorization contained in Article 28 and the second final provision, paragraph one, of Organic Law 2/2012, of April 27.

By virtue thereof, upon proposal of the Minister of Finance and Public Administrations, in agreement with the Council of State and after deliberation by the Council of Ministers in its meeting of July 25, 2014,

I HEREBY ORDER:

CHAPTER I Central Economic-Financial Information System of Public Administrations

Article 1. Creation of the Central Economic-Financial Information System of Public Administrations.

1. The Central Economic-Financial Information System of Public Administrations, referred to in Article 28 of Organic Law 2/2012, of April 27, on Budget Stability and Financial Sustainability, is created, through which public information on the economic-financial activity of the various Public Administrations will be provided on the website portal of the Ministry of Finance and Public Administrations.

2. The management of the Central Economic-Financial Information System of Public Administrations will be the competence of the body attached to the Ministry of Finance and Public Administrations that is established in its organic structure Royal Decree.

3. In application of the principle of efficiency, in accordance with Article 7 of Organic Law 2/2012, of April 27, economic-financial information that must be public, as provided by the applicable economic-financial regulations, will be published in the Central Economic-Financial Information System of Public Administrations. All of this, without prejudice to the fact that publication in the aforementioned Central System is carried out through content syndication procedures with other websites and the institutional dissemination that may correspond to each body, organism, or entity.

4. The publication of information through the Central Economic-Financial Information System of Public Administrations will be done respecting the principle of transparency referred to in Articles 6 and 27 of Organic Law 2/2012, of April 27, identifying the source that prepared the data and without duplicities with the data held in the centers that prepare, administer, archive, and custody them. cve: BOE-A-2014-8133

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Article 2. Functions. The body competent to manage the Central Economic-Financial Information System of Public Administrations will have the following functions:

a) Publicly provide information on the economic-financial activity of the various Public Administrations in compliance with what is provided in Organic Law 2/2012, of April 27, its development regulations, European Union regulations, and the rest of the applicable economic-financial regulations.

b) Establish homogeneous criteria for the supply and publication of information from the subjects included in Article 5 and apply a governance system that allows for the management and permanently updated and complete maintenance of the contents provided from the Central, for which it may access the necessary information.

c) Coordinate the supply of economic-financial information from the different Public Administrations that must be published through the Central, from the subjects provided for in Article 5.

d) Coordinate, monitor, and publish the monthly data publication calendar indicating the directorates responsible for preparing them, in accordance with what is provided in the applicable economic-financial regulations, respecting the deadlines in the preparation processes thereof.

Article 3. Information to be published through the Central Economic-Financial Information System of Public Administrations.

The economic-financial information of Public Administrations that, in accordance with its regulatory framework, must be public will be published through the Central, attending to the terms and periodicity provided in said regulations. Among this information will be the following:

a) The information that must be published in accordance with Organic Law 2/2012, of April 27, Order HAP/2105/2012, of October 1, which develops the information supply obligations provided for in Organic Law 2/2012, of April 27, and the rest of the development regulations of the aforementioned organic law.

b) The forecasts used for budgetary planning, as well as the methodology, assumptions, and parameters on which they are based, in accordance with what is provided in Article 6.3 of Organic Law 2/2012, of April 27.

c) Information relating to the revenues of all Public Administrations and budget execution data, including data of a public nature relating to the pensions of the State Civil Service Regime.

d) Information relating to the participation of Local Entities in State taxes.

e) Information relating to the indebtedness of the State, the Autonomous Communities, and Local Corporations.

f) Information relating to the average payment period of Public Administrations.

g) Information on the effective cost of services of Local Entities.

h) Access via syndicated link to the Inventory of Entities of the State, Autonomous, and Local Public Sector, published by the General Comptroller of the State.

i) Information relating to European Funds granted by the different Public Administrations and their dependent or linked entities or organisms.

j) Access via syndicated link to information relating to pensions and social security affiliations from the Ministry of Employment and Social Security.

k) The rest of economic-financial information relating to any of the Public Administrations, their linked or dependent entities or organisms. cve: BOE-A-2014-8133

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Article 4. Publicity.

Through the Central Economic-Financial Information System of Public Administrations, the information referred to in Article 3 will be published on the website portal of the Ministry of Finance and Public Administrations, when the special regulatory framework of the matter has provided for its publicity and with the periodicity indicated in the aforementioned regulations.

Article 5. Subjects obliged to supply information.

1. The following are obliged to supply information to the person responsible for the Central Economic-Financial Information System of Public Administrations, through the Central itself:

a) The directorates of the Ministry of Finance and Public Administrations responsible for the information, as well as their dependent or linked entities or organisms.

b) The directorates of the rest of Ministerial Departments in which the General State Administration is structured, as well as their dependent or linked entities or organisms.

2. The subjects referred to in the previous paragraph will be obliged to provide, ex officio, to the Central Economic-Financial Information System of Public Administrations, on a periodic and individual basis, the necessary data and information or the update of content syndication or other technical interoperability procedures that avoid duplication in the archiving of information corresponding to the center or entity that is the source thereof, in compliance with what is provided in this Royal Decree. Likewise, they must attend to the information requests formulated by the person responsible for the aforementioned Central for these purposes.

3. Compliance with the obligation to supply information to the Central Economic-Financial Information System of Public Administrations does not exempt the subjects mentioned in the first paragraph of this Article from their obligations and responsibility regarding the content of the supplied information, its archiving, and custody.

Article 6. Periodicity and means of information supply.

1. Compliance with the information supply obligations referred to in Chapter I of this Royal Decree will be carried out by electronic means through the system that the Ministry of Finance and Public Administrations enables for this purpose. In those cases where the Ministry of Finance and Public Administrations deems it necessary, it will be carried out through advanced electronic signature based on a recognized certificate, regulated in Law 59/2003, of December 19, on electronic signature.

2. The availability, sending, and capture of the information provided for in Chapter I of this Royal Decree may be carried out, through content syndication procedures with other websites when the quality of the information or content managers allows it, or through standardized models or mass data upload systems enabled for this purpose, which will be approved by Order of the Minister of Finance and Public Administrations.

3. The information provided for in Chapter I of this Royal Decree will be supplied to the person responsible for the Central Economic-Financial Information System of Public Administrations with a monthly, quarterly, semi-annual, annual, or other periodicity, as appropriate, in accordance with what is established in the applicable economic-financial regulations according to the nature of the information. cve: BOE-A-2014-8133

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Article 7. Non-compliance with the obligation to supply information.

1. Without prejudice to possible personal responsibility that may correspond in accordance with what is provided in Law 19/2013, of December 9, on transparency, access to public information, and good governance, or other applicable regulations, non-compliance with the information supply obligations collected in Chapter I of this Royal Decree, both regarding the established deadlines, the correct content and suitability of the required data, or the mode of sending, will result in the person responsible for the Central Economic-Financial Information System of Public Administrations issuing a compliance request, which will be notified both to the subject failing to comply with their obligation, in accordance with Article 5, and to the head of the Ministry from which they depend.

2. The compliance request will indicate the deadline, not exceeding fifteen natural days, nor less than ten, to attend to the unfulfilled obligation, with notice that upon expiration of said deadline, the non-compliance will be made public on the website portal of the Ministry of Finance and Public Administrations. Likewise, the Minister of Finance and Public Administrations will bring it to the knowledge of the Council of Ministers.

Article 8. Access to information located in the Central Economic-Financial Information System of Public Administrations.

Regardless of whether the information held in the Central is public for general knowledge, the person responsible for the Central will make available to the Independent Fiscal Responsibility Authority, the Fiscal and Financial Policy Council of the Autonomous Communities, and the National Commission of Local Administration, in the areas affecting them, the information that they expressly request. For this purpose, the person responsible for the Central may channel these requests for economic-financial information received to the corresponding directorates so that they respond within a period of 10 days.

Article 9. Data retention.

1. The person responsible for the Central Economic-Financial Information System of Public Administrations, or in the case of content syndication, the directorate or entity responsible for the information, will assume the archiving and custody of the information held in the aforementioned Central Information System.

2. The data and information published through the Central Economic-Financial Information System of Public Administrations will be retained for at least ten years counted from the date to which they refer. However, data and information with a historical, statistical, or scientific purpose may be retained indefinitely.

CHAPTER II Submission of information by the Bank of Spain and financial entities

Article 10. Submission of information by the Bank of Spain and financial entities.

1. The Bank of Spain will submit to the Ministry of Finance and Public Administrations the information supplied by banks, savings banks, and other financial entities to the Bank of Spain's Risk Information Central, relating to credit operations contracted by Public Administrations with these financial entities, including guarantees, re-guarantees, or any other class of guarantees granted within the framework of these credit operations. Likewise, it must submit to the competent body, by reason of the matter, of the Ministry of Finance and Public Administrations, information relating to the credit operations that each of the Public Administrations and their linked or dependent entities and organisms have contracted with banks, savings banks, and other financial entities, as well cve: BOE-A-2014-8133

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