Administración Presupuestaria

Local Public Accounting Standards

The Instructions for the three Local Accounting Models, the Local Consolidation Standards and supplementary documentation are included below.

Local Accounting Instructions effective 1 January 2015

Standard local accounting model instruction (Order HAP/1781/2013 of 20 September, as amended by Order HAC/1364/2018 of 12 December and Order HAC/836/2021 of 9 July) Consolidated text (pdf)
Model instruction Simplified local accounting (Order HAP/1782/2013 of 20 September, amended by Order HAC/1364/2018 of 12 December and by Order HAC/836/2021 of 9 July) Consolidated text (pdf)
Basic Local Accounting Model Instruction. Order EHA/4040/2004 of 23 November, as amended by Order HAP/1782/2013 of 20 September Consolidated text (pdf)

Standards for the formulation of consolidated annual accounts in the local public sector

Order HAP/1489/2013 of 18 July approving the rules for the formulation of consolidated annual accounts in the public sector
Resolution of 28 July 2011, of the General Intervention of the State Administration, regulating the criteria for the preparation of information on the costs of activities and management indicators to be included in the report of the Annual Accounts of the General Public Accounting Plan
General Principles on Analytical Accounting of Public Administrations (IGAE 2004)
Management Indicators in the Public Sector (IGAE 2007)

Local Accounting Instructions in force since 1 January 2006