As we announced in the post of July, we attach new information about the study of the invoices we received during 2020 in theeFACTIn this case, we have reviewed the behavior of invoices with respect to the final states that an invoice can have.
In accordance with the resolution of October 10, 2014, of the Secretary of State for Public Administrations and the Secretary of State for Budgets and Expenditures, which establishes the standard technical conditions of the general point of entry of electronic invoices, and as indicated in Order ECO / 306/2015, of 23 September, which regulates the procedure for processing and annotating invoices in the Accounting Register of Invoices in the field of the Administration of the Generalitat de Catalonia and its public sector, the states of processing of the invoices that the accounting offices must communicate, are:
- Registered
- Registered with RCF
- The obligation to pay has been accounted for
- Paid (Finalist status)
- Rejected (Finalist status)
With regard to the processing of invoices, we have observed that a significant number of entities never report finalist statements (paid, rejected) and that these statements have not been reported to suppliers in a considerable number of invoices.
Specifically, of a total of 3.657.864 invoices analyzed, corresponding to 3.675 entities, we have identified that:
- Invoices without informing finalists (578.702 invoices - 16% of invoices):
- 303.572 invoices correspond to the scope of local administrations
- 179.405 invoices correspond to the scope of the Generalitat de Catalunya
- 95.360 invoices correspond to Universities
- Invoices that have only been reported finalists: (199.276 invoices - 5,5% of invoices):
- 195.490 invoices correspond to the scope of local administrations
- 2.173 invoices correspond to the scope of the Generalitat de Catalunya
- 1.596 invoices correspond to Universities
- Invoices that, once they have reported the PAYMENT statement, have continued to report other statements such as Registered, Registered in RCF, Accounting for the obligation to pay or Rejected: (13.300 invoices - 0,51%):
- 9.429 invoices correspond to the scope of local administrations
- 3.692 invoices correspond to the scope of the Generalitat de Catalunya
- 179 invoices correspond to Universities
- Invoices that once reported the status PAID, reported the status REJECTED: (548 invoices - 0,02%):
- 57 invoices correspond to the scope of local administrations
- 484 invoices correspond to the scope of the Generalitat de Catalunya
- 7 invoices correspond to Universities
