Law 11/2020, of 30 December, on General State Budgets for 2021, in its final provision 17.13, modifies section 3 of article 136 of Law 47/2003, of 26 November, on General Budget.
The current wording has replaced the obligation to publish in the Official State Gazette the Summary of the annual accounts by the obligation on the part of the General Intervention of the State Administration to publish on 31 July in the Official State Gazette the reference to the “Register of annual accounts of the public sector”.
This wording affects the accounts for the 2020 and subsequent financial years.
Below are the references for each of the exercises:
Previously, the need to publish summaries of the annual accounts in the Official State Gazette, and, where appropriate, the audit report, as well as the reference to the corresponding electronic offices or web pages in which the complete accounts and their corresponding audit report are published, was noted.
The Agency ' s accounts, which were affected by this wording, are shown below: