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Administración Presupuestaria

Oficina Nacional de Contabilidad

Organigrama. Servicios Centrales Organigrama. Secretaría de Estado de Presupuestos y Gastos Organigrama. Dirección General de Presupuestos Dirección General de Costes de Personal y Pensiones Públicas Dirección General de Fondos Europeos Página principal, Intervención General de la Administración del Estado Organigrama. Servicios Centrales Organigrama. Intervención delegadas Organigrama. Otras Unidades Con dependencia funcional Organigrama. Oficina nacional de Auditoria Organigrama. Oficina nacional de Contabilidad Organigrama. Subdirección General de Intervención y Ficalización Organigrama. Subdirección General de Estudios y Coordinación Organigrama. Subdirección General de Organización, Planificación y Gestión de Recursos Organigrama. Oficina de Información Presupuestaria Organigrama. Gabinete Técnico Organigrama. Servicio  Nacional de Coordinación Antifraude  

Director  Rosario Martínez Manzanedo

Addresses

C/ María de Molina, 50

28006 Madrid

Tel. no:  91 536 70 78

Functions

     

    It is responsible for exercising the functions attributed to it by the General Comptroller of the State Administration as the administrative and management centre of public accounting, as well as for drafting the financial statements for the public sector in accordance with the methodology for national accounting. Specifically, it is responsible for the following functions:

    1. Drafting the General Public Accounting Plan, the accounting regulations applicable to the state and local public sector entities subject to public accounting principles, the partial or special plans for public sector state business entities that are drafted in accordance with the companies’ General Accounting Plan, the basic principles of analytical accounting that are applicable to the entities subject to public accounting principles, as well as drafting the functional requirements of the accounting information system, of the analytical accounting system, and of other economic/financial management systems designed by the General Comptroller of the State Administration for state public sector entities subject to public accounting principles.
    2. Supervision and analysis of the execution of the General State Budgets; drafting the Financial Statements of the General State Administration; collecting and drafting the statements that must be submitted to the Court of Auditors; drafting the General State Financial Statements, as well as overseeing them until their final approval.
    3. Drafting national public sector financial statements in accordance with the national accounting methodology, in the framework of the obligations imposed upon the Member states of the European Union by European regulations and current national legislation. Drafting public revenue, expenditure and deficit or surplus forecasts in terms of overall national accounting of the General Government and its sub-sectors; evaluating and monitoring compliance with targets for budgetary stability, public debt, and the expenditure rule for the entire General Government and its sub-sectors; and drafting statistics on public finance for other international bodies.
    4. Draft the report on average period of payment to suppliers for the Central Government as well as the report on compliance with legal payment periods to the General State Administration.
    5. Drafting analysis and reports on the economic/financial transactions carried out by the General Government and each of its sub-sectors and drafting reports on national accounting processing of transactions carried out by the public sector. Processing and defining the content for publishing budgetary and economic/financial information of the General Government prepared by the National Accounting Office. Said information will be sent by the aforementioned Office to the General Government Financial Information Centre in order to be published by said Centre without prejudice to the fact that the same information may be published at the same time by the National Accounting Office in compliance with the provisions of the European Statistics Code of Practice, approved in compliance with Regulation EC no. 2243/2009, of the European Parliament and of the Council.
    6. Being part of the National Accounts Technical Committee, set out in the first additional provision of Organic Law 6/2013, of 14 November, on the creation of an Independent Fiscal Responsibility Authority, representing the General Comptroller of the State Administration as an authoritative body in the creation of the national non-financial accounts for the units that comprise the General Government sector and the public financial and non-financial corporations sector.
    7. Participating in the National Accounts Technical Committee in exercising its authority regarding the classification of public units in accordance with regulations on national accounting.
    8. Reporting on the investment projects referred to it for consultation by any Central administration with the aim of assessing their sustainability and efficiency. In particular, assessing whether the investment could possibly be funded with European Union funds, if public/private forms of collaboration could be used, and their effects on compliance with the principles of budgetary stability and financial sustainability.

    The National Accounting Office is organised into three divisions which are responsible for carrying out the accounting and coordination functions assigned to them.

  1. Director of the National Accounting Office
  2. Responsible for generally coordinating the work directed by each of the three National Accounting Experts. He or she will directly assume the functions related to classifying public units in accordance with national accounting regulations, as well as drafting analysis and reports on the economic/financial transactions carried out by the General Government and each of its sub-sectors and on the national accounting processing of the transactions carried out by the public sector, and on the investment projects that are referred to him/her for consultation by any Administration for the purposes of assessing their sustainability and efficiency.
  3. He or she is also responsible for representing the General Comptroller of the State Administration on the National Accounts Technical Committee, created by first additional provision of Organic Law 6/2013, of 14 November, on creating an Independent Fiscal Responsibility Authority.
  4. He or she will determine how tasks assigned to each National Accounting Expert Division Head should be carried out by functional area, and at the same time he or she will establish a management framework by system objectives, in which each of said areas, grouped into the different Divisions, will represent the level of direct accountability of the tasks assigned.
  5. Every six months, he/she will pass a report to the State Controller’s Office with the results and most important aspects deduced from the practical application of the approved distribution of duties. It will include proposals for modifications considered appropriate to increase the effectiveness and organised development of the entrusted duties.
  6. Section I: Planning and management of public accounting

National Expert Manage Víctor Nicolás Bravo

Addresses: María de Molina, 50 28006 Madrid
Tel. no: 91 536 70 17
  1. Responsible for the planning and management of public accounting and in charge of drawing up the General Public Chart of Accounts, the accounting standards applicable to State and local public sector bodies subject to public accounting principles, partial and special plans from State public sector business bodies drawn up in accordance with the businesses’ General Chart of Accounts, the basic principles of analytical accounting applicable to the bodies subject to public accounting principles, and the functional requirements of the accounting information system, the analytical accounting system and other financial/economic management systems designed by the State Controller’s Office for State public sector bodies subject to public accounting principles.
  2. Section II: Management of accounting
  3. National Expert Manage Esther García Manzanares
  4. Addresses: María de Molina, 50 28006 Madrid
    Tel. no: 91 536 70 22
  5. In charge of accounting management, responsible for monitoring and analysing the implementation of the General State Budget; drawing up the State General Administration Account, and centralising the budget and economic/finance information from bodies making up the State public sector. Also responsible for drawing up the corresponding reports and publications; obtaining and preparing the accounts and additional documents that must be submitted to the Court of Auditors, and forming the General State Account, as well as monitoring it until it is finally approved.
  6. In addition, in accordance with the provisions of Royal Decree 635/2014, dated 25 July, responsible for calculating the average payment time to central administration suppliers.
  7. Section III: Preparation and analysis of national accounts
  8. National Expert Manage Alberto Requena Navarro
  9. Addresses: María de Molina, 50 28006 Madrid
    Tel. no: 91 536 70 76
  10. Specifically responsible for analysing and drawing up national accounts, in charge of drawing up the economic accounts for the public sector in accordance with national accounting methodology; drawing up forecasts for public revenues, expenditure, deficits or surpluses in terms of the national accounting of the public administrations and their subsectors as a whole; assessing and monitoring of compliance with budget and public debt stability and the regulation of the expenditure of the public administrations and their subsectors as a whole, and drawing up statistics on public finance for other international bodies.