Order 32/2026 rewrites public accounting and repeals five historical orders

The Minister of Economy, Finance and Innovation, Antonio Costa Costa, has signed Order 32/2026, of September 29, which once again regulates the public accounting of the Autonomous Community of the Balearic Islands and repeals five historical orders. The regulation is published in the Official Gazette of the Balearic Islands (BOIB) no. 124, of October 1, 2026, in Section I. General Provisions (p. 53453; official reference 1229439). It enters into force the day after publication, that is, October 2, 2026.

With this order, the Ministry of Economy, Finance and Innovation deploys the mandate of Law 14/2014, of December 29, on the finances of the Autonomous Community, which entrusts the minister competent in matters of finance and budgets to organize public accounting and approve its general plan. The text replaces the Order of June 17, 1985, which according to the preamble “in terms of detail has been superseded and has become inapplicable,” and unifies into a single regulation the regulatory deployment that until now was dispersed across decrees and orders.

The regulation adapts to the General Public Accounting Plan of the Autonomous Community of the Balearic Islands (PGCPIB), approved by a resolution of December 29, 2016, and aligned with Order EHA/1037/2010, of April 13, and maintains the SIGEF created by Decree 119/2001, of October 19.

Scope of application and accounting units

The order binds the Administration of the Autonomous Community and its autonomous bodies, as well as other entities of the regional instrumental public sector in the provisions that expressly provide for it. The accounting is unique and is articulated into two registers, the economic-patrimonial and the budgetary, with a fiscal year coinciding with the calendar year.

The accounting offices of the main accounting unit are established as:

• The General Comptroller’s Office, the directing and managing body of public accounting.
• The economic management units (UGE) of the ministries, autonomous bodies, and other budgetary sections.
• The general directorate competent in treasury matters.
• The general directorate competent in budget matters.
• The general directorate competent in heritage matters.

Autonomous bodies with their own budget constitute separate accounting units; the Health Service of the Balearic Islands and the Tax Agency of the Balearic Islands are equated to them, the latter of which also acts as an accounting office in the management of the revenue budget of the regional Administration.

The SICODE and accounting information

The SICODE, integrated within the SIGEF, must record all budgetary, economic, financial, and asset operations of the Administration and its dependent autonomous bodies, and must allow for the preparation of the annual accounts. The system is organized into fifteen modules, including those for budgets, expenditure and revenue execution, treasury, assets, procurement, subsidies, sanctions, financial control, and economic-asset accounting.

Accounting entries can be preliminary or validated, and only validated entries have effects on the accounting and the annual accounts. User access to the system requires authorization from the General Comptroller (Intervenció General), who may also issue application instructions and adapt official models.

General account, annual accounts, and deadlines

The general account must include the annual accounts of the entities mentioned in article 136.1 of Law 14/2014 and attach those of the University of the Balearic Islands as complementary information. The General Comptroller must transmit it to the department competent in treasury matters and, once approved by the Governing Council, to the Audit Office of the Balearic Islands, the Parliament of the Balearic Islands, and the Court of Auditors before July 31.

The annual accounts comprise:

• The balance sheet.
• The economic-asset result account.
• The statement of changes in net equity.
• The cash flow statement.
• The budget execution statement.
• The report (memòria).

Consolidation statements may be integrated into the general account until December 31, and accounting records and supporting documents must be kept for six years from the transmission to the Audit Office.

Repeals and entry into force

All provisions of equal or lower rank that oppose this Order are repealed, specifically five regulations:

• The Order of the Minister of Economy and Finance of June 17, 1985, on provisional rules regarding the processing of documentation and the budgetary accounting regime.
• The Order of February 28, 1990, on the operation and organization of the revenue reception points of the CAIB.
• The Order of January 2, 1996, on the administrative and accounting management of expenses derived from minor contracts.
• The Order of November 27, 1996, on the procedure for the refund of undue payments.
• The Order of January 13, 2005, which approved the models of the accounting statements of the general account.

The repeal of the 1996 Order on the refund of undue payments will not be effective until an instruction from the General Comptroller is published establishing the rules for these procedures.

With this order, the Autonomous Community has a single and updated accounting framework that affects all departments, autonomous bodies, the Health Service, and the Tax Agency, and which conditions the economic information that reaches the Parliament, the Audit Office, and the Court of Auditors.

Source: Official Gazette of the Balearic Islands, no. 124, October 1, 2026, Section I. General provisions, p. 53453 (official reference: 1229439).