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Standard format of the General Account

Standard format recommended for the rendering of the General Account of local entities adapted to the Local Accounting Instructions 2013, approved by the following resolution of the General Intervention of the Public Administration (published in the BOE no. 278 of 20 November 2015):

Resolución de 13 de noviembre de 2015, de la Intervención General de la Administración del Estado, por la que se recomienda un nuevo formato normalizado de la Cuenta General de las entidades locales en soporte informático para su rendición (pdf)

This Resolution standardises the information in the General Account for each of the accounting models, codifies the names of the different files that will make up the General Account and establishes rules for the control of the integrity of the data.

Furthermore, as regards the consolidated financial statements that are part of the supplementary documentation that must accompany the General Account (their content and regulation is contained in Order HAC/836/2021, of 9 July, approving the rules for the preparation of consolidated financial statements in the local public sector), the IGAE Resolution of 22 December 2022 modifies the format of these consolidated financial statements provided for in the previous Resolution of 13 November 2015, for the purpose of homogenising it with that established in the latter Resolution for the Account of the local entity itself, the Account of its autonomous bodies and the Account of its attached consortiums, which make up the General Account:

Resolución de 22 de diciembre de 2022 (pdf), de la Intervención General de la Administración del Estado, por la que se modifica el formato de las cuentas anuales consolidadas previsto en la Resolución de 13 de noviembre de 2015

For the information relating to the account of the local authority itself, the account of its autonomous bodies and the account of its attached consortiums, which can be represented in numerical form, it has been decided to submit it in an "xml" file.

Likewise, in the case of the Consolidated Financial Statements (CFS) which are part of the supplementary documentation that must accompany the General Account and which must be prepared for the fiscal years beginning on or after 1 January 2022, the "xml" file format has also been chosen for the submission of most of the information in these CFS (certain information on them, expressing criteria, requirements, standards, reasons, etc., which would have been used in the process of preparing them, has been decided to be left out of the "xml" file as it does not fit in with the scope of the contents of the file, and must be provided by the means available to the corresponding External Control Body).

In order to technically facilitate the validation of the information to be included in these "xml" files, their structure and content have been designed by means of the appropriate "xsd" schemes provided below, indicating those to be used depending on the fiscal year to which the accounts to be rendered correspond.

Fiscal year 2022 and subsequent fiscal years (schema "xsd")

  • Schedules for the component accounts of the General Account according to the accounting model:

  • Esquema modelo normal 2019 (xsd)
  • Esquema modelo simplificado 2019 (xsd)
  • Esquema modelo básico 2015 (xsd)

    • Outline for CFS

  • Esquema CAC-2022 (xsd) (Version updated as of May 2023)

    • Changes introduced in this version:

    - EntityType: changed to maxlength=4

    - Multigroup Entities and Associates (EntMA) tag renamed

    - OpInfAudit: changed to mandatory where it was optional (integrated and associated dependents)

    - The PartInd tag is modified to be optional

    - The ParticipIndirecta tag has been converted into a table using the same as in the Dependent Entities (PartInd)

    - DifNegConso: changed to mandatory for consistency with InfoNote9Part18 and InfoNote9Part28

    - Multigroup Entities and Associates the IndEntPart28 value changes level to refer to the entity

    - AvalYGarEntGrp changed to optional

    It should be borne in mind that, as in the case of the General Account, this "xsd" scheme for the CFS does not cover all the information that must be contained in the CFS, and certain information in the Report that corresponds, either in full or in part, to certain Notes of the Report is left out of the scheme. This information in the Report, which has not been included in the "xsd" schema, is basically made up of information relating to criteria, requirements, standards, reasons, etc., which have been used in the process of drawing up the CFS and will have to be provided, outside the "xml" file, through the medium available to the External Control Body to which the CFS must be sent. The contents of the Report to be included in the "xml" file, and those not to be included in it, can be found in the following document:

  • CAC MEMORIA-Información XML y no XML (pdf)

    • On the other hand, given the requests received for clarification on the information to be included in the "xml" file of the CFS to be sent to the corresponding External Control Body, and for the purpose of clarifying the content of the "xsd" schema of said file, the documents prepared at the time, in which a study was made of the data in the Notes of the Report to be provided in "xml" format, are included below (it should be noted, therefore, that these documents may differ somewhat from the final configuration of the "xml" file through its "xsd" schema):

  • CAC MEMORIA-Nota 1 (pdf)
  • CAC MEMORIA-Nota 2 (pdf)
  • CAC MEMORIA-Nota 3 (pdf)
  • CAC MEMORIA-Nota 6 (pdf)
  • CAC MEMORIA-Nota 8 (pdf)
  • CAC MEMORIA-Nota 9 (pdf)
  • CAC MEMORIA-Nota 10 (pdf)
  • CAC MEMORIA-Nota 11 (pdf)
  • CAC MEMORIA-Nota 12 (pdf)
  • CAC MEMORIA-Nota 13 (pdf)
  • CAC MEMORIA-Nota 14 (pdf)

    • As can be seen from the above documents, those corresponding to Notes 4, 5, 7, 15, 16, 17 and 18 are missing.

    As regards Notes 4 "Basis of presentation of the consolidated financial statements", 5 "Recognition and valuation standards", 7 "Business combinations and corporate restructuring transactions", 16 "Other information affecting the consolidated financial statements" and 18 "Events after the balance sheet date", these are those which, as indicated above, will be provided outside the "xml" file of the CFS, through the medium provided by the external audit body to which the CFS must be sent (see document CAC MEMORIA-Información XML y no XML (pdf)).                         

    With regard to Notes 15 "Consolidated budgetary information" and 17 "Financial and equity indicators", no documents have been prepared to study their data as it is not considered necessary as they are Notes for which the "xsd" scheme can be transferred to the equivalent information in the General Account, as in the case of the Consolidated Balance Sheet, Consolidated Statement of Economic and Equity Profit and Loss Account, Consolidated Statement of Changes in Equity, Consolidated Cash Flow Statement and Consolidated Budget Settlement Statement.

    Fiscal years 2019 - 2021 (schema "xsd")

    • Schedules for the component accounts of the General Account according to the accounting model:

  • Esquema modelo normal 2019 (xsd)
  • Esquema modelo simplificado 2019 (xsd)
  • Esquema modelo básico 2015 (xsd)

    • Information note (15/04/2020): With this date, the outlines of the normal and simplified 2015 model are modified to incorporate the changes introduced in the Report by Order HAC/1364/2018, of 12 December. These changes consist of the elimination of the report "Payables from operations pending application to budget" (report 24.1.1.c) of the Standard Report and 18.1.1.c) of the Simplified Report) and the incorporation of a new report "Payables from accrued operations" (report 24.7 of the Standard Report and 18.7 of the Simplified Report).             

    Fiscal years 2015 - 2018 (schema "xsd")

    • Schedules for the component accounts of the General Account according to the accounting model:

  • Esquema modelo normal 2015 (xsd)
  • Esquema modelo simplificado 2015 (xsd)
  • Esquema modelo básico 2015 (xsd)

    • Information note (14/06/2016): With this date, the outlines of the standard and simplified 2015 model are modified to incorporate the following changes in the Report:          

    - In the report "1. Organisation and activity”, in the section 'NumMedEmpDurEjerYA31Dec', the field 'NumMedEmplDurEjer' is defined as decimal type.          

    - In the report on "Expenditure with earmarked financing", in the breakdown of financing deviations by financing agent, the field "Financing agent" is corrected to include a revenue budget application.           

    - In report 11.2 Financial liabilities - Credit lines, the identification field is removed from the total row.          

    - In the "Indicators" reports (financial, asset and budget, and management) the indicator fields are modified to allow a maximum of two decimal places.           

    Fiscal years 2008 - 2014 (esquema "xsd")

    • Schedules for the component accounts of the General Account according to the accounting model:

  • Esquema modelo normal 2008 (xsd)
  • Esquema modelo simplificado 2008 (xsd)
  • Esquema modelo básico 2008 (xsd)

    • The above schemes include the changes described in the following document:    

    Information note (29/07/2009): On this date, the outline of the 2008 simplified model is modified due to an error detected in the revenue budget settlement whereby the total of final forecasts was included twice.       

    Fiscal years 2006 - 2007 (schema "xsd")

    The first standardised format recommended for the rendering of the General Account of local entities was approved by the following resolution of the General Intervention of the Public Administration (subsequently replaced by the Resolution of 13 November 2015 described above):   

    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)    

    • Schedules for the component accounts of the General Account according to the accounting model:

  • Esquema modelo normal 2006 (xsd)
  • Esquema modelo simplificado 2006 (xsd)
  • Esquema modelo básico 2006 (xsd)

    • Information note (14/06/2007):Clarification on the MD5 digest generation process.    

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

    To make it easier to view the XML files of the accounts that make up the General Account, a viewer has been developed that transforms the file into HTML format so that it can be displayed by an Internet browser with a presentation similar to that of the paper reports.

    This display is included in the "Utilities" section.