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)
Schedules for the component accounts of the General Account according to the accounting model:
Outline for CFS
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Esquema CAC-2022v2 (xsd)
((Version updated to January 2024)) This new version of January 2014 arises from the need to open the Local Entities' Accountability Platform to the Autonomous Cities of Ceuta and Melilla, so that they can send their accounts through the Accountability Platform, like all local entities, and no longer do so as before through the same procedure and channel as the Autonomous Communities. This makes it necessary to introduce in the XSD schema of the Consolidated Financial Statements the indispensable modifications so that Ceuta and Melilla can apply this XSD schema to their Consolidated Financial Statements.
In addition, taking advantage of the fact that the XSD schema of the Consolidated Financial Statements had to be modified, some minor improvements have been included in order to make the XSD schema as fine-tuned as possible.
In order to provide local entities with information on the evolution of the Consolidated Financial Statements in the XSD schema through its different modifications, the changes introduced by each of these modifications with respect to the previous version of the schema are indicated below.
Modifications introduced by this January-2024 version to the previous version of May-2023:
- New entity type added: Autonomous City (CA).
- The fields "Financial year" and "Closing date" in Note 1 of the Notes to the Financial Statements → 1 are marked as optional. Group entities (when this data coincides with the financial year and closing date to which the Consolidated Financial Statements refer, it will not be necessary to complete the aforementioned fields).
- The field "Collections" in Memorandum Note 15 → 15.3 Receivables from closed budgets is renamed (accents in xml tags are removed).
- The field 'PartnersExt' in the changes in the consolidated statement of changes in total equity is typified as an amount.
Modifications introduced by the May 2023 version to the initial version of the scheme:
- EntityType: changed to maxlength=4.
- OpInfAudit: 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:
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):
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)
Schedules for the component accounts of the General Account according to the accounting model:
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)
Schedules for the component accounts of the General Account according to the accounting model:
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)
Schedules for the component accounts of the General Account according to the accounting model:
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)
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)
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.