Law 2/2016, Of 10 March, Of The Budget For The Financial Year Of 2016

Original Language Title: Llei 2/2016, del 10 de març, del pressupost per a l'exercici del 2016

Read the untranslated law here: https://www.bopa.ad/bopa/028020/Pagines/CGL20160329_10_24_03.aspx

Law 2/2016, of 10 March, of the budget for the exercise of the law 2/2016 2016, of 10 March, of the budget for the financial year of 2016 since the General Council in its session of 10th March 2016 has approved the following: law 2/2016, of 10 March, of the budget for the financial year of 2016 preamble The regulatory framework of the general budget of the State for the year 2016 is based on the Constitution of the Principality of Andorra, of 28 April 1993; the Legislative Decree of 20-5-2015 of publication of the revised text of the general law of the public finances, of December 19, 1996, and the law 32/2014, of 27 November, sustainability of public finances and budgetary and fiscal stability.
The general budget Act regulates the obligations, as a maximum, can recognize during the year 2016 the general administration, or parapublic entities of public law and public societies participated by the Government, and the rights that are planned to liquidate during the same financial year, in accordance with the budgetary principles established by the general law of public finance and in accordance with the budgetary framework or , what is the same, the budget projection for years in Office in which he framed the annual budgets of the legislature.
In particular, the law includes a required content consists of the determination of the revenue forecast for the year 2016 and the obligations that, at most, can recognize during the year 2016 the general administration and its dependent or associated entities. And also, the rules or the criteria of execution of the general budget for the financial year 2016, by means of the articles and the provisions of the law, it is limited to the subjects or issues that have a direct relationship with the forecasts of income and expense ratings are general economic policy criteria.
While the law of annual budget can be described as a rule essentially temporary, it becomes necessary to include, through final provisions, modifications of legal regulations permanently that regulate issues related to public finance, the public service and the public sector's economic activity. The final provisions amending current regulations are to ensure a balance in the implementation of the budgetary framework and to ensure the use of the available resources in accordance with the principle of good management (economy, efficiency and effectiveness) for the purpose of ensuring compliance with the obligations established by law 32/2014, of 27 November, sustainability of public finances and budgetary and fiscal stability.
The budgetary framework of the Government for the period of the year 2016 to 2019, inclusive, supports the program of the Government of the legislative mandate, which in turn is the result of strategic objectives for the mandate. This budgetary framework respects and complies with the limit of indebtedness, of maximum allowable expenditure, expenditure or current variation of operation, as well as limiting the weight of direct taxation on the total of direct and indirect taxes Administration established in law 32/2014, in accordance with the third transitional provision of the same law.
The general budget for the financial year 2016 and the budgetary framework in which slots pursue the same goal of the budgets of the previous mandate of ensuring the financial sustainability of the general administration and its dependent or associated entities and strengthen confidence in the stability of the Andorran economy. The achievement of these objectives makes it possible to consolidate the framework of an economic policy aimed at economic growth and to the maintenance and creation of jobs. In this line, the budget of the State for the year 2016 and the corresponding budgetary framework have as a main objective to continue keeping the percentage of debt relative to gross domestic product (GDP) expressed in nominal terms, under the limit of 40%, in a context of fiscal consolidation and optimization and good management of public spending. Made it clear that the amount of public expenditure financial not fit and meets at the end of the mandate the limits established in the terms that determines the third transitional provision of the law 32/2014, of constant reference.
The essential part of the budget Law is included in the chapter, "the credits and its modifications", since it defines the scope of the budget of the State and of law, and approves all of the status of income and expenditure of the State public sector. It is necessary to make a special mention to the second section of the first article of this chapter, that slogan the maximum amount of capital transfers in the Commons for the year 2016 with respect to all of the concepts included. This section, which figure in the budget laws of the exercises, 2014 and 2015, has the rank of law by application of the provisions of article 57.3 of the Constitution of the Principality and kept for the year 2016 because it guarantees the sustainability of the public finances.
The chapter also contains the rules for modification and extension of the budgetary credits that then clarified, significantly weakens and complement what regulates the general law of public finance in this regard.
The second chapter of the law on budget, "budget management and public spending" regulates the aspects relating to public procurement, for the help, of the public and of public finance that specified and allow you to apply and execute for each budgetary year the applicable precepts. In particular, this chapter sets out the remuneration and the regime of recruitment of personnel of the general administration, the administration of Justice, public companies, public, parapublic entities and other public bodies and independent institutions for the costs of which are funded by the Government's current transfer.

In relation to the remuneration of the staff, the budget Law includes, as a novelty, and the result of improving economic stability, the repeal of the article 2 of law 2/2012, from March 15, of measures of containment of public expenditure in the area of personnel, and of section b) to the fifth additional provision of the same law. This means that from the entry into force of the general budget for the financial year 2016 are reset, by the amount of the reduction, the remuneration Committee and voluntary retirement benefits are calculated affected by this article of the law 2/2012, respectively. In line with this measure, the budget Law for the year 2016 slogan the necessary credits and adequate to deal with these concepts, in the respective chapter of the United States personnel expenses of the public administration of the State.
With regard to the regime of recruitment of staff, the law aims to correct the distortions that have occurred in the application of the law on public function and the law of the contract of labour relations – applicable to the entities dependent or related to the general administration – and that have been generated as a result of the legal restrictions that there is from the year 2009 to hire permanent and temporary staff. In this sense, as a novelty, the law determines that the vacancies that are occupied by temporary staff or certain duration can be covered with permanent, in accordance with the principles of publicity, equality and concurrent with agreement of the Government or of the competent body, and with the mandatory previous reports.
The law on the general budget of the State, in line with the previous law of budget, determines also that with the limits and requirements set forth in the same precept, during the year 2016 will be able to cover with permanent or temporary vacancies that are generated to date and that they are not occupied. Establishing a replacement rate of 50% in general and that affects the vacant not occupied by temporary staff. Exceptionally, also in the year 2016 is increased to 100% the rate of replacement allowed in various sectors and administrations considered priorities.
Furthermore, the law authorizes the creation of exceptional character, strictly certain places in specific work sites and linked to urgent needs and inajornables. The provision of these places the agreed the Government with the approval of the Secretary of State for public functions or of the competent bodies of the administrations or entities that make up the budget of the State. For the provision of these places, it requires the mandatory report of the Directorate about their suitability and what is revealed the economic efficiency, according to the methodology and guidelines previously approved by the competent bodies.
The third chapter of the general budget law, "financial operations", regulates in an article, the debt and fixing, for the year 2016, the maximum amount of debt and the provision of guarantees by guarantee,-within the maximum limit of 40% of the gross domestic product (GDP) expressed in nominal terms, which becomes mandatory at the end of the mandate under the third transitional provision of law 32/2014 already mentioned- , which is a matter that the same standard of public finance determines that it is necessary to pass by law for each budgetary exercise. And in a second article, fixed law aspects of booking deposits in guarantee that specified and allow you to apply the policy that regulates this matter.
Later, the three following articles updated precepts, by virtue of Legislative Decree 16-09-2015 publication of the consolidated text of the law 17/2008, of 3 October, of the social security system. The first article determines the update of the purchase price of the point of retirement in the same percentage that the selling price of the point of retirement. The second establishes the revaluation of the economic benefits of less than the minimum wage paid by the Caixa Andorrana de Seguretat Social in accordance with the consumer price index (CPI); and the third sets the index to update the quotes that should be applied in the calculation of retirement capital.
The last three articles of this chapter are the third party regarding the establishment of the legal interest and, from the year 2015, of the interest moratori; the decisions that the Government can adopt in a situation of budgetary extension; and in determining the value of the 0% when the consumer price index (CPI) is negative at the end of the year 2015.
The general budget law for the year 2016 contains three additional provisions, two new derogatòries provisions and final provisions.
With regard to the additional provisions, there are three, and aim to clarify, complement or add to what is established in the general scheme. The first two update certain taxes under the precepts that regulates, considering that this is a matter which is reservation of law; and the third, complemented by the budget and financial control regime of law 33/2014 from 27 November, of the creation of the public company Andorra Telecom, SA.
In particular, the first additional provision, complies with all of the coefficients used in the calculation of update the base of taxation established by the law 21/2006, of 14 December, on the tax on capital gains on the transfer of real estate, according to the second additional provision of the same law; and second, you update certain fees for the granting, renewal and maintenance of the gaming license when the tax obligation is an organization or association with charitable and non-profit organizations, in accordance with article 94.5 of law 37/2014, of 11 December, on the regulation of games of chance.
Regarding the provisions derogatòries: remains, in relation to the previous year, the repeal of paragraph 2 of article 17 of the law 31/2008 of 18 December, economic reactivation measures, and of articles 12 and 25.4 of law 93/2010, of December 16, of measures for the promotion of the economic and social activity and optimization of the resources of the Administration; and is introduced as a novelty for the repeal of article 2 of law 2/2012, from March 15, of measures of containment of public expenditure in the area of personnel and of the section) of the fifth additional provision of the same Law, which is discussed above.

The Act closes with a set of final provisions which reflect the changes with permanent character made of various legal norms and a final disposition, the ninth, on the entry into force of the rule.
On the one hand, restart the following modifications in relation to the law on the budget of the previous year: from article 7 of the law 2/2012, from March 15, of measures of containment of public expenditure in the area of staff, regarding the suspension of the application of the system of management and evaluation of the performance in the management stage 2015-2016; of article 5 of the law 31/2008 of 18 December, economic reactivation measures on the maximum duration of the leave of absence with reservation; of the general law of the public finances, of December 19, 1996, and in particular of point 2 of article 23 "qualitative Modification: extraordinary credits", and of article 36 on the budgetary control; of the public procurement Act, of 9 November 2000, with regard to the regime of recruitment of the contracts for the provision of services declared of a sensitive nature, articles 2.1 c) and 54.2; and in relation to the determination of the amount of the provisional deposit, article 66.1; and article 38 ("Taxes for prior authorization processes and/or registration of the INAF") of law 10/2013, of 23 May, of the Institut Nacional Andorrà de Finances.
On the other hand, and as a novelty, first of all, modifies the point 3 of article 22 of the Legislative Decree of 20-5-2015 of publication of the revised text of the general law of the public finances, of December 19, 1996, with the finished, merely operational and improvement of internal control, the Government can turn, during the budget exercise in which the law is in force credits for certain grants and benefits, primarily, approved with pluriannual, for the purpose of being able to authorise them and engage in phase of bidding and awarding of the contract, respectively.
Secondly, modify certain articles of the Legislative Decree of 16 September 2015 the consolidated text of the law 17/2008, of 3 October, of the social security system. In particular, as a measure to postpone to ensure the sustainability of the public finances, will modify the contribution percentages in the general branch of the people rely on, both with regard to the business side as the sector: increase by a percentage point (1%) in both cases. Accordingly, the contribution to the general branch of the people who perform an economic activity on their own also increased 1%. And finally, modifies the terms of paragraph 2 of article 13 of the aforementioned policy, to make extensive the condition of insured to young people between the ages of indirect of eighteen and twenty-five, both inclusive, which are registered at the employment service of Andorra, in addition to studying at a recognized teaching establishment and do not work on a regular basis and currently have this condition.
Thirdly, modifies the first paragraph of article 32 of the law 6/2014, of 24 April, social and community health services, concerning the scale of asset valuation; and also modifies the additional provision of law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010, 22 April, and by law 26/2011, from 29 December, in order to remove the obligation to deliver the affidavit to the annual total number of income for entrepreneurs natural persons when this figure is less than 150,000 euros given that, in this case, this information is already available via the Declaration of the tax on the income of natural persons, either by the method of objectively or direct. In this way, will simplify the obligations of individuals to avoid the duplication in the processing of information.
Chapter first. The credits and its modifications Article 1.
The budget of the State and of the law 1. In the budget of the State for the year 2016 are included: a) the budget of the general administration.
b) the budgets of public, parapublic institutions and other organisations:-Caixa Andorrana de Seguretat Social Reserve Fund of Retirement-Institut Nacional Andorrà de Finances – the Andorran health care Service-Forces Elèctriques d'Andorra-training school of Sports and mountain Professions-Institute of Andorran Studies-University of Andorra-Andorra's National Youth Forum-society of collective management of copyright and neighboring rights in the Principality of Andorra-Andorra regulatory board game-state agency for Banks
c) the budgets of public societies participated by the general administration:-Andorra Telecom SAU-radio and television of Andorra Andorra Andorra SA Livestock SA-Tourism-SAU-waste treatment Centre of Andorra Andorra development and investment SAU SA-2. The amount of capital transfers in the Commons for the year 2016 with respect to all concepts including corresponds with the maximum amount of credits, of 54,600,000 EUR, entered in 46220 subconcepte, called "communal Transfers".
This section has the rank of law by application of the provisions of article 57.3 of the Constitution of the Principality.
Article 2.
Status of income and expenses 1. In the State of general administration costs are awarded credits to meet the ordinary expenses for a total amount of 423,234,888.97 euros and credit to cope with the exigibilitat of the financial assets and liabilities for an amount of 424,625,623.44 euros.
The expenditure budget of the general administration is financed: in) economic rights envisaged settle during the financial year, as specified in the State of ordinary income, estimated at € 395,008,372.85.
b) With the amount of the indebtedness which is drawn to article 24.
2. The budgets of public and parapublic entities to which it refers in paragraph b) of article 1 are approved with the following breakdown: In the budget of the Caixa Andorrana de Seguretat Social are awarded credits to meet all of its obligations for an amount of 266,427,915.50 euros. The resources provided during the financial year are € 266,427,915.50.

In the budget of the Fund of Retirement reserve are given credits to meet all of its obligations for an amount of 34,747,596.50 euros. The resources provided during the financial year are € 34,747,596.50.
In the budget of the Institut Nacional Andorrà de Finances are awarded credits to meet all of its obligations for an amount of 49,529,800 euros. The resources provided during the financial year are € 49,529,800.
In the budget of the Andorran Health Care Service are awarded credits to meet all of its obligations for an amount of 59,826,025 euros. The resources foreseen during the year totalling 59,826,025 euros.
In the budget of Forces Elèctriques d'Andorra are awarded credits to meet all of its obligations for an amount of 69,008,339.02 euros. The resources foreseen during the year totalling 69,008,339.02 euros.
In the budget of the training school of Sports and mountain Professions are given credits to meet all of its obligations for an amount of 351,556.15 euros. The resources foreseen for the year add up to 351,556.15 euros.
In the budget of the Institute of Andorran Studies are awarded credits to meet all of its obligations for an amount of 950,561.57 euros. The resources provided during the financial year are € 950,561.57.
In the budget of the University of Andorra are awarded credits to meet all of its obligations for an amount of 2,984,810.54 euros. The resources provided during the financial year are € 2,984,810.54.
In the budget of the National Youth Forum of Andorra are awarded credits to meet all of its obligations for an amount of € 33,615. The resources provided during the financial year are € 33,615.
In the budget of the Collective management of copyright and neighboring rights in the Principality of Andorra are awarded credits to meet all of its obligations for an amount of 285,327.26 euros. The resources provided during the financial year are € 288,993.82.
In the budget of the regulatory Council of Andorra of the game are awarded credits to meet all of its obligations for an amount of 366,856.33 euros. The resources provided during the financial year are € 366,856.33.
In the budget of the State Agency for Banks are awarded credits to meet all of its obligations for an amount of 751,729.89 euros. The resources provided during the financial year are € 751,729.89.
3. The budgets of public societies participated by the Government, which refers in section c) of article 1 are approved with the following breakdown: In the budget of Andorra Telecom SAU are awarded credits to meet all of its obligations for an amount of 149,906,977 euros. The resources provided during the financial year are € 149,906,977.
In the budget for radio and television of Andorra SA are awarded credits to meet all of its obligations for an amount of 3,500,091.48 euros. The resources foreseen for the year add up to 3,500,091.48 euros.
In the budget of the society Ranchers of SA are awarded credits to meet all of its obligations for an amount of €,57 1.705.347. The resources provided during the financial year are €,56 1.705.347.
In the budget of the society Andorra Tourism SAU are awarded credits to meet all of its obligations for an amount of 17,851,541.38 euros. The resources foreseen for the year add up to 17,851,541.38 euros.
In the budget of the waste treatment Centre Society of SA are awarded credits to meet all of its obligations for an amount of 10,193,068 euros. The resources foreseen during the year amount to 10,193,068 euros.
In the budget of the Andorra development and investment company SAU are awarded credits to meet all of its obligations for an amount of €,60 1.209.014. The resources foreseen during the year amount to 1,209,014.60 euros.
Article 3.
Credit transfers 1. In accordance with articles 23 and 24 of the general law of public finance, not considered extraordinary credits or credit transfers credit supplements current expenditure in current spending also initially assigned to items in the budget, but provided as a concept in the budget section or the Ministry.
2. To enable credits through the creation of budgetary concepts that are coming from, in case that in the execution of the budget arise needs that have not been collected specifically for this purpose, they have to make credit transfers necessary to compensate for the new provision for an amount equal to the funding of the new concepts.
3. The Minister responsible for finance may, on the recommendation of the appropriate Minister, to authorize transfers between credits within the same program for current expenses.
4. The Government can approve credit transfers of real investment expenses up to a maximum limit of 1% of the credits for real investment spending of the budget for the financial year.
5. The Government may, on the recommendation of the appropriate Minister, authorize credit transfers within the same program for capital expenses.
6. The Government may, on the recommendation of the appropriate Minister, authorize credit transfers within the same program, between the chapters called "current Transfers" and "capital Transfers".
7. The limitations of article 26 of the general law of public finance are not applicable to credits which you can cancel via credit transfer from other credits from the budget of expenditure that love reduïbles.
8. You cannot reduce credits for expenses of capital that have been augmented by extraordinary credits, supplements or transfers of credits.
9. The Government has to report to the General Council the credit modifications carried out on the basis of any of the cases exposed above, over the course of 30 working days which follow the modification mentioned.
Article 4.
Expandable credits in any case, in application of article 25 of the general law of public finance, they have character of expandable up to a sum equal to the obligations you need to compromise, with the fulfillment of the rules in force, the following credits with application in all sections or Government ministries and entities of public law and parapublic :

1. The credits that it intended to pay commissions, the payment of interest and amortization of debt operations and to the return of warranty.
2. The credits destined to meet, by means of a legal transaction or court ruling firm, pecuniary responsibilities.
3. The credits destined to meet other expenses arising from legal requirements or contractual obligations directly linked to the revenue of the State.
4. credits for expenses arising from obligations to the Administration a diseased and beyond its performance in accordance with the relevant administrative process to expandable credits.
5. The following staff remuneration: a) the concept 100, called "basic Salaries and other remuneration to senior officials."
b) the concept, called "110 basic Salaries and other remuneration of permanent staff," with the exception of subconcepte 11080, called "new hires of permanent".
c) 130 concept, called "basic Salaries and other remuneration of temporary staff", the Department of education and the Andorran Ministry of education and higher education in Andorra.
d) 130 concept, called "basic Salaries and other remuneration of temporary staff", to deal with the remuneration of the staff employed within the framework of the program of development of temporary work for the benefit of the community.
e) 160 concept, called "social security Payments", with the exception of subconcepte 16050, called "social security Fees, administrative agent of an eventual", which will only be extended if the Andorran School Department and Andorran Training of the Ministry of education and higher education and if it corresponds to the contributions of staff employed within the framework of the program of development of temporary work for the benefit of the community.
f) 161 concept, called "social benefits".
g) 163 concept, called "Social Costs of staff".
6. The following items, within the Ministry of health, Social Affairs and employment: a) the subconcepte 22160, called "pharmaceutical products and health", to meet the needs of the onset of an influenza pandemic.
b) 41112 subconcepte, called "Caixa Andorrana de Seguretat Social", to deal with the expenses paid by the Government of the social security system, in accordance with article 86.3 of the Legislative Decree of 19-09-2015 publication of the consolidated text of the law 17/2008, of 3 October, of the social security system.
c) on subconcepte 48240, called "non-profit Institutions, collaborating associations", the Department of health resources, to deal with the costs of the medical stay.
d) The subconcepte 48260, called "Pensions adults with disabilities and charitable giving."
e) The 48263 subconcepte, called "solidarity Pensions."
f) on subconcepte 48265, called "Aid social integration", including the involuntary unemployment benefits.
g) The 48265 subconcepte, called "Aid social integration", the project of the employment service of the Department of employment, to deal with the benefits for the promotion of employment.
h.) The 48290 subconcepte, called "families", to meet the solidarity pensions for the elderly, the urgent measures of the pensions of social care to the elderly, the aid for the social welfare of the project of primary social assistance, social care and for the foster care of children, and for the victims of domestic violence within the project of primary social care.
48290 subconcepte I), called "families" of the Department of housing, to address the recurring grant requests to the rental housing presented inside and out of time of the call.
j) The subconcepte 81010, called "Granting of credit", to meet the requests of credits to the emancipation and credits to access a rental housing.
7. The subconcepte 22630, called "jurisdiction and disputes", of the general project of the Legal Department of the General Secretariat of the Government.
8. The following items of the Ministry of Justice and Home Affairs: a) the 22630 subconcepte, called "jurisdiction and disputes", to deal with the costs of the legal assistance to turn to trade in front of the Police Department and the judicial authority.
b) subconcepte 22790, called "other jobs abroad", the project "juvenile justice and alternative penal measures" intended to deal with the costs of the convictions of minors in application of the law of the jurisdiction of minors, of partial modification of the penal code and the qualified law on Justice of 22 April 1999.
c) the 22720 subconcepte, called "the work carried out by companies of evaluations and appraisals," to deal with the costs of expert evidence, other specialist reports, autopsies and medical examinations, the Department of Justice and the Interior.
d) The subconcepte 22150, called "food products", to deal with the maintenance of inmates admitted to Prison; the subconcepte 22160, "pharmaceutical products and health", to deal with the supply of drugs is not provided by the Hospital, and the health service Costs, called "22640 subconcepte", to deal with the medical visits to inmates admitted to the Prison, all of the Department of prisons.
e) The 48290 subconcepte, called "families", to perform the calculation in the CASS of the people interned in prisons, such as article 221 of the Legislative Decree of 16-09-2015 publication of the consolidated text of the law 17/2008, of 3 October, of the social security system.
f) on 22640 subconcepte, called "health service Spending," the Department of immigration, to deal with the costs of the medical check-ups of the Immigration Service.
g) The 22900 subconcepte, called "unforeseen events or inadequacies", of the Department of Civil protection and emergency management, to deal with costs of emergency situations.
h) The following subconceptes of the Department of prevention and fire extinguishing and rescue, to deal with expenses arising from situations of emergency or unforeseen circumstances:-22900, called "unforeseen events or inadequacies"-60380, called "machinery and industrial equipment"-60390, called "other machinery and equipment"-60410, called "Heavy Vehicles"-60870, called "Security Equipment"

9. The subconcepte 20400, called "transport equipment rental", the project "transport management", to deal with the costs of hiring helicopter services.
10. The following items of the Ministry of education and higher education: a) The subconceptes for the payment of aid granted in the framework of the law 9/2014, on 3 June, of aid for the study.
b) subconcepte 22320, called "group of people", of the Department of higher education, research and grants for the study, to deal with the costs of the project "AbonAndBus".
c) the 22684 subconcepte, called "social promotion", to deal with the costs of the activity of ski school.
d) The subconcepte 48238, called "school skiing Scholarships", to deal with the payment of the school ski scholarships, in accordance with articles 13, 14 and 16 of the regulation amending the regulation of the ski school, from 24 October 2012, respectively.
11. The credits allocated to the payment of dividends or parapublic entities of public law and public companies have to make during the budgetary year 2016.
12.224 concept, called "insurance premiums", to deal with civil liability premiums, individual accidents, vehicles and widgets, the people, the fire and multi-risk theft.
13. subconcepte 22720, called "work carried out by companies of evaluations and appraisals," to deal with the cost of appraisals made, in relation to the payment of the transfer tax, in accordance with article 14 of the law on the tax on real estate transfers, of 29 December 2000, and in relation to the payment of the indirect tax of patrimonial transmissions between employers in accordance with article 48 of the law 11/2012, of 21 June, general indirect tax.
14. The following items of the Ministry of Foreign Affairs: a) the subconcepte 22635, called "repatriation of nationals", from Bilateral and Consular Affairs Department.
b) 49206 subconcepte, called "in international organizations", of the Department of Multilateral Affairs and development cooperation, to meet the compulsory fees arising from possible joining in international organizations.
c) on subconcepte 49210, called "Council of Europe", of the Department of Multilateral Affairs and development cooperation, to meet the compulsory contributions to the Council of Europe.
d) The 49220 subconcepte, called "UN", of the Department of Multilateral Affairs and development cooperation, to meet the compulsory contributions to the United Nations.
e) The subconcepte 49245, called "diplomatic rates Return", in the Department of Bilateral Affairs and consular, diplomatic staff for the tax return in accordance with the provisions of the Vienna Convention on diplomatic relations and on consular relations.
f) on subconcepte 49270, called "cooperation for development and others", of the Department of Multilateral Affairs and development cooperation, to provide help in cases of catastrophes.
g) The subconceptes of the project "Andorra-EU Cooperation," the Department of Bilateral Affairs and consular, intended to finance the costs of negotiating an association agreement with the European Union.
15. The following items of the Department of agriculture: a) the subconcepte 21300, called "repair and maintenance of machinery, installations and equipment", the project "general services to agriculture", to deal with the costs of possible interventions of urgency in either agricultural estates in Casa Rossell the Government has leased to third parties.
b) subconcepte 22160, called "pharmaceutical products and health", to meet the urgent needs of vaccination or treatment of part or the whole of the national livestock in the event of a health alert, in application of the decisions taken by the Government and the obligations entered into by Andorra with the international animal health organizations.
c) on subconcepte 22700, called "work carried out by companies of cleaning and sanitation," to proceed to the financing of the costs of intervention in the event of a health alert, in application of the decisions taken by the Government, current legislation and the obligations entered into by Andorra with the international animal health organizations.
d) The subconcepte 22760, called "work carried out by companies. Studies and technical work ", in order to finance the development of the program of indirect aid for the benefit of the local agri-food productions or the productions handmade food, in application of the decisions taken by the Government in the area of promotion of local productions.
e) The subconcepte 47290, called "Other private companies", the project "animal health", to deal with the compensation to the holders of livestock in the event of having to sacrifice animal part or all of one or more farms due to the detection of infectious diseases or other processes of risk to health, in application of the current regulations concerning health surveillance of cattle of income.
16. The subconcepte 48240, called "non-profit Institutions, collaborating associations", the Department of Natural Heritage, to cope with the repayment of contributions of hunting and fishing of the Andorran Federation of hunting and fishing.
17. The 48210 subconcepte, called "federations and sports clubs," the Secretary of State for sport, to deal with the payment of aid to athletes and technicians included within the high performance program (grants NOW), in accordance with article 48.2. b of the law of the sport, of June 30, 1998.
18. The following items of the Department of land: a) the 22190 subconcepte, called "Other supplies", the project "winter Viability", to deal with the supply of de-icing salt for the winter season.
b) 21400 subconcepte, called "repair and maintenance. Transport material ", of the project" public works "to deal with the unforeseen costs of repair of vehicles in the Government fleet.
c) the 47290 subconcepte, "to other private companies," to deal with the subsidy by way of compensation to the concessionaire in order not to charge toll in the event of heavy snowfall by the closure of the port d'envalira.

19. subconcepte 22760, called "work carried out by companies. Studies and technical work ", intended for advice related to strategic issues of the Government in the framework of international relations, in the area of money laundering and tax matters, mainly, in accordance with the economic opening and the approach to Europe; and the subconcepte 22175, called "euro coinage," the Department of finance, respectively.
20. The subconcepte 41120, called "Andorran regulatory board game", intended to deal with the current transfer to the regulatory Board of the Andorran game to finance expenditure on the concept of "work carried out by companies, research and technical work" related to the drafting of legislation in the area of the game.
21. The following items of the Department of the environment and sustainability: a) the subconcepte 20100, called "waste treatment Centre of Andorra SA," to deal with the mud management expenditure of the sewage treatment plants.
b) 22700 subconceptes, called "the work carried out by companies of cleaning and sanitation," and 22760, called "work carried out by companies. Studies and technical work ", to deal with soil decontamination works with emergency character, as the regulation of contaminated soils, from 17 February 2010.
c) the 20103 subconcepte, called "waste water treatment plants".
22. The 47290 subconcepte, called "in other private companies", of the "project" transport management, to deal with the eventual shortfall caused by the operation of the concession of the lines of transportation (express bus).
23. The following items within the budget of Forces Elèctriques d'Andorra, designed to respond to the demand of customers: a) the 21391 subconcepte, "Repairs to breakdowns."
b) 21392 subconcepte, "Changes in demand".
c) the 22630 subconcepte, "jurisdiction and contentious."
d) The subconcepte 22810, "buying power".
24. The following items within the budget of the Caixa Andorrana de Seguretat Social: a) the 22630 subconcepte, "legal dispute", to deal with the costs of legal advice related to the implementation, modifications and/or applications of the rules derived from the Legislative Decree 16-09-2015 publication of the consolidated text of the law 17/2008, of 3 October, of the social security system.
b) 227 concept, "the work carried out by companies," for studies and technical work related to the implementation and regulatory amendments arising from the law 5/2014, of 24 April, the tax on income of individuals, and of the Legislative Decree of 16-09-2015 publication of the consolidated text of the law 17/2008, of 3 October, of the social security system.
c) 421 concept, "current Transfers to general branch performance".
d) 423 concept, "requited for benefits of retirement branch".
e) 831 concept, "loans to medium and long term," for expenses arising from agreements with the Spanish, French and Portuguese social securities and financial loans.
25. The following items within the budget reserve fund of retirement: a) the 320 concept, "performance of banking services" b) 349 concept, "Other financial charges" c) 811 concept, "contributions to the Fund of reserves" 26. The following items within the budget of the Andorran Health Care Service: a) the 213 concept, "repair and maintenance. Machinery, facilities ".
b) 216 concept, "repair and maintenance of computer equipment."
c) 218 concept, "repair and maintenance of medical apparatus and instruments".
d) 227 concept, "the work carried out by other companies".
As long as the expenses associated with the concepts mentioned above affect or may affect the normal development of hospital activity.
e) The subconcepte 22160, "pharmaceutical products and health", to address the needs arising from the hospital activity.
f) The 47290 subconcepte, "current Transfers to private companies," to deal with the grant to the exploitation in order to guarantee the internal Community transport service scheduled, individual and collective, that performs the Andorran Red Cross.
27. The credits earmarked for the payment of the corporation tax that public and parapublic institutions and of public law must be made effective during the year 2016 budget, in accordance with the provisions of Law 95/2010, of 29 December, of the income tax, amended by law 17/2011, from 1 December.
28. The concept 841, of financial assets to deal with the payment of the provision of guarantees by means of an endorsement in the framework of the following programmes: a) Program is aimed at the privileged financing of companies and new business creation, innovation, and restructuring projects, in accordance with the Decree of 10 March 2010. Program of credits aimed at the privileged financing of value added companies and/or innovative character, and microcredit programme aimed at the privileged financing of companies or business start-ups or established in the country, in accordance with the Decree of 13 March 2013, respectively.
b) program of preferred in accordance with law 21/2013, of 10 October, to promote the rehabilitation of the Park estate, the improvement of energy efficiency of buildings and the use of renewable energies, with the regulatory Regulation of this program, called "Renew", and with the Decree of March 16, 2011.
29. The processing of expandable credits must include the determination of the specific revenue intended to finance them, which can be: collection of income greater than has been anticipated, other transfer credits that love reduïbles or decrease of Treasury.
30. The Government must notify the General Council any extension made on the basis of any of the cases exposed above, over the course of 30 working days which follow the extension mentioned.
Article 5.
Powers of the head of Government the head of Government, at the proposal of the affected ministries, you can authorize the transfer of budgetary credits that are necessary as a result of possible administrative reorganisation affecting one or more ministries.
These operations may not imply, in any case, an increase of credit within the budget and have to report to the General Council in the course of the thirty working days which follow the authorization.
Second chapter. Budget management and public spending in Article 6.
Contracting of works

The Administration may hire, by way of allocation of direct purchase, the costs corresponding to the works of recognised urgency, for a maximum amount of € 24,000.
In the case of expenses for ordinary works, the maximum amount of the expenses that you can contract directly with the Administration is 12,000 euros.
The Administration can have the direct realization of works of little conservation to a maximum amount of 7,500 euro.
In any case, by the contracts between 7,500 euros and 12,000 euros you will need to make an inquiry, whenever possible, to have three different budgets.
Article 7.
Supply contracts cannot be desagregar the supplies that, being of the same nature, acquired in the same month of each budgetary exercise.
Supply contracts may not have a term of more than two years. Exceptionally, the supply contracts relating to the technical equipment and clothing of special bodies, the uniformity of which has been declared to be required by the contracting administration, may be renewed for a period of two years.
Article 8.
Minor contracts are understood to be "minor contracts" are contracts which have a value less than or equal to 7,500 euros. In smaller contracts, the processing of the file only requires the addition of the invoice to the settlement.
In these contracts the corresponding invoice has to replace the contractual document and the record of compliance of the supply, the reception of the works or of the technical work and services, and others, as appropriate.
These contracts may not have a duration of more than one year, or to be the subject of an extension or revision of prices.
Article 9.
Agreements between entities of the public sector When the Government used their own means to get features that constitute the object of the public contract, this action represents an internal operation within the framework of the rules and the operation of the public body concerned.
In accordance with this law, are considered "tools of the Administration" the companies or entities with the entirety of the share capital of public ownership, and that made the essential part of its activities with the entity awarded.
Article 10.
Contents of projects the projects of works of an amount superior to 600,000 euros must include a program of development of the work in time and optimal cost. And in the case of works subject to exploitation, paid, the projects must include economic and administrative studies with respect to the regime of use and the applicable rates.
Article 11.
Publication of bids and definitive bids and the definitive agreed by the Government or by the boards of Directors and parapublic entities of public law, for all contracts included in the law on public contracts, when the amount of the contract or its modifications is greater than 7,500 euros, will make public official Gazette of the Principality of Andorra. In the case of the definitive must specify the contracting body, the form of contract, the type of contract, the identity of the successful bidder, the name and the location of the contract, the budget game, the price of the contract – that corresponds to the amount of the award of the contract or unit price of adjudication for contracts the object of which you determine, and it is understood in all cases with tax included – and the term of execution.
Article 12.
Expenditure authorization the authorization of the expenditure is competition: a) of the Government or the boards of Directors and parapublic entities of public law, for the expenses over 7,500 euros.
b) Of head of Government and Government Ministers, according to the budget section or the respective Ministry with regard to the budget of the general administration, and the directors or parapublic entities of public law with regard to the respective budgets for the cost less than or equal to 7,500 euros.
Article 13.
Expenditure commitments and provisions for future budgets The Government may prescribe long-term spending trends for supplies, provision of services, technical assistance, management of public services, leasing and other businesses with similar legal and financial aid. The amount of the commitments corresponding to each one of the future exercises may not exceed the following limits, that have been applied to the amount of each one of the chapters of the State budget of expenses approved initially by the General Council:-In the year immediately following, 30% of the actual revenues for the year 2016.
-in the second year, 30% of the actual revenues for the year 2016.
-in the third year, 40% of the actual revenues for the year 2016.
Article 14.
Financing contracts with total payment of the price in a single payment at the time of the end and the reception in accordance with the work authorises the Government to finance the construction contracts, with a total payment of the price in a single payment, provided for in article 16 of this Law, by means of the following options: a) the payment of the total cost of the contract of work mentioned in various deferred payments on monthly or annual payments from the moment of the termination and the reception in accordance with the works, whether to tender the works, either to a third party which the tender of the works have been able to give the rights of payment, in accordance with the law 5/2008, of 15 may, accompaniment of the Bill to the budget 2008 on new forms of contracting and financing of public works and the law 55/2010, dated September 22, from modification of the law 5/2008, of May 15.
b) bidding and the award, if any, of the grant of the works and/or their exploitation within the framework of the law 5/2008, of May 15. The company awarded the concession will be subrogaria in the obligations of the general administration in the terms that hooking the concession contract.
c) the payment of the total cost of the contract of work mentioned in a single payment at the time of the end and the reception of the work in accordance with the tender of the works, financed by the coordination of credit operations, in accordance with the provisions of article 25 of this law. The Government can also use this option to finance, if necessary, as a bridge operation of the options of the sections a) and b).
Article 15.
Works that are subject to new forms of Contracting

Authorises the Government to complete, within the framework of the new forms of contracting and financing of public works established in law 5/2008, of 15 may, accompaniment of the Bill to the budget 2008 on new forms of contracting and financing of public works, if necessary, the following projects:-project No. 2004-0000000003, "deviation from Sant Julià de Lòria".
In accordance with the sixth additional provision of law 5/2008, below are listed the paintings depicting the inventory of public works contracts financed by the procedure established in the law of reference that precise contractual modalities have been chosen, the legal regime of the contracts signed for the works completed in the years 2012 and 2013 and the new proposed contracts , and the deadlines for financing of the projects.


URQuadre.pdf Project 2004-0000000003 deviation from Sant Julià de Lòria, the project consists of the following phases, with a total amount of construction estimated at 86,488 thousand euros: • phase I (link with CG1/pont de Fontaneda – link avinguda Francesc Cairat/junction Street Isidro Valleys), with a total amount of construction estimated at 9,240 thousand euros.
• phase II (link avinguda Francesc Cairat/crossing the street avinguda Francesc Cairat link Valleys – Isidore/Laurèdia square), with a total amount of construction estimated at 28,618 thousand euros.
• phase III (link avinguda Francesc Cairat/Laurèdia square-North of the tunnel of the rammed earth), with a final total of 27,531 thousand euros.
• phase IV (North of the tunnel of the rammed earth – link with CG1/pont Aixovall), with a total amount of final construction 21,099 thousand euros.
The total cost of construction of the phases I and II includes the estimated cost of construction itself, the estimated cost of funding during the execution of the works, the estimated cost of the revision of contractual prices, an estimate of the cost of liquidation and the cost of financing the revision of prices and of the settlement.
The final total amount of construction of phases III and IV includes the cost of construction itself, the cost of financing during the execution of the works, the cost of the review of contract prices, the cost of liquidation and the cost of financing the revision of prices and of the settlement.
The annual costs of maintenance, maintenance and operation of the works they love each other in a 1.75% of the cost of the investment.
The Government hired the phases III and IV with the total payment of the price system in a single payment at the time of the end and the reception in accordance with the work, which was the month of December 2012 for both phases. The payment of the total cost of these contracts of work is funded through the coordination of credit operations authorized by the law of the corresponding annual budget. In particular, 42,814 thousand euros of the cost of these contracts has been financed with the loan formalized on July 6, 2012 (114,888 thousand euros); and the remaining amount of the cost of 5,816 thousand euros, has been funded with debt issued prior to the year 2011 and that is instrumented with a syndicated loan arrangement.
For phases I and II, the Government is planning to apply for the works within the framework of the law 5/2008, May 15, on the new forms of contracting and financing of public works, with the possibility that the entity awarded will be subrogui in the obligations of the general administration for phase III and/or IV in the terms that will fix in the concession contract. It also provides for the possibility that the phases III and IV of the deviation of Sant Julià may be reason for a contract to exploit their work within the framework of a contract of concession of public works that encompass the execution of phases I and II and the exploitation of infrastructures of the phases I, II, III and/or IV. Also taken into account the possibility that awarded the works of phases I and II and paid the price at the end of them, or up to a maximum period of 20 years, according to the second chapter of the law 5/2008.
The full completion of the diversion of Sant Julià is estimated at a maximum of thirty-six months from the signature of the contract (six months of project to the successful bidder plus thirty months of running from work).
Article 16.
Exceptions to the audit procedure in accordance with articles 33.1 and 37.3 of the general law of public finance and with article 27 of the law 93/2010, of December 16, of measures for the promotion of the economic and social activity, and of rationalization and optimization of the resources of the Administration, excepts of the procedure of prior audit or review the records relating to the following expenses 1. The ordinary costs of consumption of goods and services, and the staff costs of the training and improvement of personnel subconceptes and diets to training and improvement of personnel, less than 600 euros, respectively, in accordance with the Decree of 09-02-2011 to approval of the regulation related to the simplification of procedures for payment of an amount low.
2. The costs of an amount greater than or equal to 600 euros and not over 7,500 euros of Chapter 2, "consumption of ordinary goods", which must monitor in the phase of payment without prejudice to the provisions of section 9.
3. The costs over 7,500 euros of Chapter 6, "real Investments"; Chapter 3, "financial expenses", and Chapter 4, "current Transfers", which also must monitor in the settlement phase.
4. The costs of an amount greater than or equal to 600 euros and not over 7,500 euros of 16300 subconcepte, entitled "training and improvement of personnel", and the subconcepte called "diets to training and improvement of personnel", respectively, which also must monitor in the settlement phase.
5. The expenses Chapter 1, "staff costs", the concept of remuneration of staff in the initial budget, which will be accounted for at the time of the payment, in a single event that brings together the various phases of budget implementation called ACLOP (authorization, commitment, settlement, land use and pay cash), and are subject to the appropriate control checks prior to payments.

6. The expenses of the chapter 4, "current Transfers", in concept of general branch, branch and retirement benefits family benefits, respectively. and expenses of Chapter 8, "financial assets", in concept of loans and advances in the medium and long term outside the public sector, which is recorded at the time of payment in a single event that brings together the various phases of budget implementation called ACLOP (authorization, commitment, settlement, land use and cash payment) and are subject to the appropriate control checks prior to payments.
7. Expenses that originate payment orders to justify that they should monitor in the licensing phase and in the mandatory justification later.
8. With regard to the costs considered in the sections 1, 2, 3 and 4, do not be desagregar invoices that correspond to expenses of the same nature and acquire the same month for each budgetary exercise.
9. With regard to the costs considered in section 5, the complements of any nature not foreseen or planned so inadequate in the initial budget, Chapter 1, as well as the recruitment of personnel to fill vacancies and to provide services, require the existence of budgetary availability enough to give it the confirmation and are subject to a prior audit.
10. The Government can determine the regulations the expenses referred to in paragraph 2 that are repetitive or periodic and not have to monitor in the settlement phase once it has already been audited for prior initial spending way of the Act or the contract of which derived from or its modifications.
Article 17.
Concession of transfers 1. Requited nominatives in the field of subconcepte according to economic classification of the budget are delivered as the affected entities the request.
So monthly, the Government communicates to the General Council the information concerning both the transfers delivered as the denegades demands.
Once approved the settlement of accounts of the beneficiaries of wire transfers nominatives of the competent bodies of these entities, and as long as they have not been committed the total budgeted expenditure, these agencies have to return to the Government the income obtained from the transfer and not used during the budget exercise. The Government, with request of the beneficiary entity, may authorize the said entity to keep the income obtained from the transfer and not used during the budgetary exercise because it is not affected by Fund maturity differences between the rights and obligations during the year, as long as the Government can prove these cash needs and to finance negative cash remaining.
2. Aid and grants charged to the budget credits initials that have no registered assignment and that exceed the amount of 7,500 euros must be presented in accordance with the criteria of advertising, competition and objectivity, with the exception of the aid agreed by the Government in the concept of voluntary contributions by reason of natural disasters and aid in what, uest, cannot promote the competition and exceed the amount of 7,500 euros , which are made at the time of the public award.
These grants can be: a) ordinary Subsidies: the Ministry conferred by the subsidy has to be established, before adopting the grant agreements, the regulatory bases of the grant; at least you have to fix what is the activity or the program object of the subsidy and what is the form of justification that the beneficiaries must be presented to prove the fulfilment of the purpose for which it has been awarded the grant.
These grants are to deal with operating costs that involve a payment; in any case do not subsidize costs of depreciation or amortisation for the year.
b) capital Grants: the Ministry conferred by the subsidy must approve the investments that need to be done. The settlement of this grant only becomes effective with the presentation of the corresponding invoice or supporting documents. Is excused from this justification to the General Council.
The credits for capital grants, with multi-annual character or not, committed to the 31st of December and I have not been able to settle during the year not having been the beneficiary of the grant to present the corresponding invoice or supporting documents, are incorporated in the budget for the following financial year.
3. capital transfers in the Commons are made in accordance with the terms established by the law of transfer in the Commons.
4. The Government published every month in the official bulletin of the Principality of Andorra all grants awarded. You don't need the advertising in the case of grants nominatives in the initial budget and grants pertaining to departments and to the following budget concepts: Secretary of State for Social Affairs, budgetary concepts 482-50,-55,-60, 482 482 482 482-65-63, and 482-90; The Department of management of health resources, budget concept 482-40; and Secretary of State for employment, budget concept 482-65.
5. In application of article 14.1 of the law on creation of the Chamber of Commerce, industry and services of Andorra, on 3 September 1993, and of the additional provisions of the second and third of the law on the register of holders of economic activities, the 20th of December, 1995, establishes that the 15.31% of the funds generated by the tax on the register of holders of economic activities is transferred to the Chamber of Commerce , Industry and services of Andorra in order to finance their activities.
The payments of contributions are made on a quarterly basis, for quarters, and are calculated by applying the 15.31% revenue actually collected in the concept of the rate of holders of economic activities, during the budget year corresponding to the year 2015, and up to the maximum of the amount of the credits budgeted spending for the year 2016 in 41214 subconcepte, "Chamber of Commerce".
Article 18.
Grants for the access to the housing of the Housing Department for the payment of the lease grants are awarded on the basis of the criteria and guidelines set out in the corresponding regulations, which must take into account priority the economic situation of the home that is the beneficiary. All demand denied it is reasoned way in accordance with pre-established criteria.
Article 19.

Aid to facilitate access to a rental housing the Housing Department aimed to remove obstacles to the emancipation and easy access to rental housing are awarded on the basis of the criteria and guidelines set out in the corresponding regulations, which must take into account the family situation and economic priority of the individual beneficiary. All demand denied it is reasoned way in accordance with pre-established criteria.
Article 20.
Pensions the Pension Solidarity Fund, established in article 20 of the law on guarantees of the rights of persons with disabilities, of 17 October 2002, is set in the same amount as the minimum wage in force in the year 2016.
Article 21.
Financing of health costs, by the social security system, derived from the social care and social healthcare programs established in the law on guarantees of the rights of persons with disabilities, the financing of expenditure resulting from social and healthcare benefits healthcare strictly to support autonomy, in charge of social security, established in the articles article 16 and 17 of the law on guarantees of the rights of persons with disabilities November 17, 2002, is carried out in accordance with your affiliate scheme in the social security system.
Article 22.
Remuneration of staff 1. In accordance with the provisions of section 4 of the sixth additional provision of the law of the public function, fix all concepts increases salary included in the salary structure established in article 63 of the same law, only with the consumer price index (CPI) for the year 2015. This increase applies to the remuneration of officials and agents of the administration of indefinite.
For the year 2016, the full remuneration of the agents of the administration of temporary character, and the current personnel not subject to labour legislation will increase with the consumer price index (CPI) for the year 2015.
2. The remuneration of the head of Government Ministers, the head of the Cabinet of the head of Government, the Secretary general of the Government, of the Secretaries of State, other senior officials of the Government, the ambassadors, the management of public bodies, of the parapublic entities, of public societies, and of the personnel of the special relationship of the general administration can only increase during the year 2016 with the consumer price index (CPI) for the year 2015.
Furthermore, the remuneration of the Chairman and the other members of the High Council of Justice, the magistrates, the magistrates, the Attorney general and prosecutors attachments can only increase during the year 2016 with the consumer price index (CPI) for the year 2015.
3. The criteria relating to the complement of absorption, referred to the first transitional provision of the law of the public function, not apply any increase.
4. Empowers the Government to update and publish the annexes 1, 2, 3, 4, 5, 6 and 7 contained in the law on the public function, according to the increase in the consumer price index (CPI).
5. supplementary benefits for early retirement and mandatory retirement (the latter understood as the sum of the Board in charge of the general administration and the Board in charge of the Caixa Andorrana de Seguretat Social) of the employees of the general administration will increase with the consumer price index (CPI). In order to determine the correct application of the increase in the CPI, the Caixa Andorrana de Seguretat Social should inform the Government of the amount of the retirement pension that satisfies the staff in compulsory retirement situation within a period of 30 days from the entry into force of this law.
6. Paragraphs 1, 2, 3, 4 and 5 are applicable to public companies, in the public, parapublic entities and other public bodies, and autonomous entities which streams expenses are funded by the Government's current transfer.
Article 23.
Recruitment of staff 1. During the year 2016 can be create new places of officials and agents of the administration of indefinite, within the limits provided for in the budget for the year 2016.
The provision of these places the agreed the Government with the approval of the Secretary of State of public function. For the provision of these places, it is necessary to the statutory report of the Directorate on the organizational structure of the Ministry, Department, service, with the quantification of the workloads of staff occupying the seats assigned to the Department and to the service, and where it is revealed the economic efficiency, according to the methodology and guidelines previously approved by the Government at the proposal of the Secretary of State of public function.
2. During the year 2016 half the vacancies are not occupied by temporary staff that will generate or have generated in previous years, including retirement, you can cover fixed staff (internal or external) or staff of a possible priority projects agreed to by the Government, with the exception of strategically places of the general administration and of the entities of public law and public companies listed below and you can fully cover : a) general administration:-special police Bodies of Policemen, prisons, education, prevention and fire extinguishing and rescue, and the Department of taxation and Borders.
-And the people attached to the Body in the jobs that are assigned a classification level that corresponds to the functional group A and B of the professional classification system that fixes the law of public function, of 15 December 2000.
b) places attached to the Andorran Health Care Service in order to respond to the needs of healthcare staff that may be considered priority health reasons or healthcare and are occupied by staff with temporary contracts (occupy a vacant square that has not yet been summoned by public tender) and that are not replacements.
For the coverage of healthcare staff, is authorized to cover a vacancy with more than one person as long as it does not exceed the number of hours worked by the work place who is casing.

c) the places assigned to the Caixa Andorrana de Seguretat Social corresponding to the direction of Benefits and head of accounting, in considered strategic locations of the Organization, and also the necessary spaces that may be considered in priority in order to respond to the needs relating to the implementation of the Andorran Model of health care, as well as to respond to the needs of insured persons and companies.
d) vacancies of staff of the University of Andorra, in considered priority and strategic sites of the entity to be able to respond to the development of activities related to the provision of services for higher education.
3. The vacancies occupied by staff do not fix you can cover fixed staff in accordance with the principles of publicity, equality and competition, with agreement of the Government, with the statutory report of the Director and the approval of the Secretary of State of public function.
4. During the year 2016, the provision of places in a situation of assignment and secondment must make guaranteeing the principles of publicity, equality and competition, with the exception of situations sufficiently justified and approved by the Secretary of State for public service that will be able to provide directly.
5. During the year 2016 medical terminations up to thirty days cannot be covered with temporary staff external. The Minister responsible for finance, with the previous report of the State Secretariat of public function and with the approval of the Minister, may authorize the medical coverage of terminations of a duration of more than thirty days.
In exceptional circumstances, it is possible to cover with a duration of less than 30 days to respond to the needs of staff in the following jobs: a) general administration: teacher, professor, psychologist, specialist in the social field, social education, pedagogical technical specialist in the field of the school library and educational partner of the Ministry of education and youth , which are derived from applying the legislation regulating the Andorran education system.
b) the Andorran health care Service of: personal care: for reasons of health or public health emergency, the general director of the Andorran Health Care Service can authorize the coverage of medical care personnel groups casualties, with the previous report of the human resources service. Subsequently, must inform the Board of Directors of the Andorran Health Care Service of these contracts, with the appropriate justification.
6. Of contracts with temporary staff of benefit for work or service that are in force, it limits the number for the year 2016 to the one foreseen in the budget for the year 2016. However, for the creation of new services or strategic or essential services you can create benefits for work or service, with the approval of the Secretary of State of public function.
7. Sections 1, 2, 3, 4, 5 and 6 are applicable to the administration of Justice and in the public or parapublic entities; and to the public, companies and other public bodies and independent institutions for the costs of which are funded by the Government's current transfer. In these cases, the references to the organs of the public administration are understood replaced by competent bodies of administrations or entities mentioned above included in the budget of the State.
8. Will consolidate the people attached to the Andorran Health Care Service that were approved in previous years, for the deployment of the strategic project of energy efficiency and to optimize the management and planning of human resources in the hospital, along with the change of management model launched last year, both in the management field as well as in the health area.
9. The High Council of Justice, with regard to the staff of the administration of Justice which is integrated within the budget of the Ministry you have attributed the competences in matters of Justice, public, parapublic institutions, and other public bodies and public companies for the costs of which are funded by the Government's current transfer , have to agree on a procedure to recruit temporary staff similar to the provisions of paragraphs 2 and 3.
10. New hires of special relationship must be published in the official bulletin of the Principality of Andorra.
Third chapter. Financial transactions Article 24.
Borrowing operations 1. Authorises the Government to, at the proposal of the Minister responsible for finance, confront the borrowing operations the following: a) Issue public debt or arrange credit operations to refinance or replace the authorized debt, formalized, willing and not willing on 31 December of the year prior to the year in which the law is in force.
b) Arrange credit operations by way of provision of guarantees by means of an endorsement on the part of the program is aimed at the privileged financing of companies and new business creation, innovation, and restructuring projects, in accordance with the Decree of 10 March 2010; the credit Program is aimed at the privileged financing of value added companies and/or innovative character, and the Microcredit Programme aimed at the privileged financing of companies or business start-ups or established in the country, in accordance with the Decree of 13 March 2013, respectively, for a total maximum of EUR 12,500,000.
c) Arrange credit operations by way of provision of guarantees by means of an endorsement on the part of the program of preferential financing to promote the rehabilitation of the Park estate, the improvement of energy efficiency of buildings and the use of renewable energies, of a maximum amount of EUR 24 million, in accordance with the additional provision of law 93/2010, December 16 , of measures for the promotion of the economic and social activity, and of rationalization and optimization of the resources of the Administration; the Decree of March 16, 2011, and the law 21/2013, of 10 October, to promote the rehabilitation of the Park estate, the improvement of energy efficiency of buildings and the use of renewable energies, and the regulatory Regulation of the program mentioned.

d) Arrange new borrowing operations with a maturity of no more than the date of 31 December 2016, up to a maximum amount equal to 5% of the ordinary expenses of the budget for the financial year in which the law is in force, in accordance with article 12, point 8, of the Act 32/2014, of 27 November, sustainability of public finances and budgetary and fiscal stability.
e) Issue public debt or arrange credit operations for an amount of 32,874,356.29 euros to finance the deficit in the year 2016.
f) Arrange new borrowing operations for the year 2016 to meet the credits approved in previous years and reconduïts in the year 2016.
g) Arrange credit operations in order to finance the payment of contracts with total payment of the price in a single payment at the time of the end and the reception in accordance with the work, in accordance with the provisions of article 14 of this law.
h) Arrange borrowing operations to refinance loans, credits or any other operation of indebtedness, for an amount of 20,022,376.10 euros, to deal with the costs of the process of resolution of the Banca Privada d'Andorra, SA.
This borrowing is intended to refinance a loan by the Government to the State Agency for Banks.
I) Arrange credit operations by way of provision of guarantees by means of guarantees and/or in loans, respectively, for the financing of companies and businesses that adopt the assumptions set by Decree, in the framework of the law 8/2015, of 2 April, on urgent measures to introduce mechanisms for restructuring and resolution of banks by a total maximum of 17 million euros.
2. Authorises the company Forces Elèctriques d'Andorra so you can arrange credit operations to refinance or replace the authorized debt, formalized, willing and not willing on 31 December of the year prior to the year in which the law is in force, to deal with anticipated investment plan.
3. The authorized debt by 2015 and not formalized on 31 December of this year can be exploited in 2016, to finance the credits committed expenses that have not been able to make during the same exercise and that have been incorporated in the budget for the year 2016, in application of article 15.4 of the general law on public finance.
Article 25.
Deposit guarantee reserves authorises the Government to, at the proposal of the Minister in charge of finance and with the preliminary report of the Institut Nacional Andorrà de Finances, determine the form of remuneration and other terms and conditions applicable to deposits made by financial institutions guarantee reserves and investment management companies of collective investment institutions.
Article 26.
The purchase price of The purchase price of the retirement retirement point for the year 2016 has been upgraded in the same percentage that the selling price of the point of retirement.
Article 27.
Revaluation of financial benefits paid by the Caixa Andorrana de Seguretat Social economic benefits paid by the Caixa Andorrana de Seguretat Social, the amount of which, after deducting the contributions of the insured person, is equal to or higher than the official minimum wage set for the year 2016, do not appreciate in the year 2016. The rest of the economic benefits are revalued in accordance with the consumer price index (CPI).
Article 28.
Calculation of retirement capital the index to update quotes for 2016 that apply in the calculation of retirement capital established in article 197 of the Legislative Decree of 16-09-2015 publication of the consolidated text of the law 17/2008, of 3 October, social security, is the consumer price index (CPI) for the year 2015.
Article 29.
Legal interest and interest moratori 1. The legal interest for the year 2016 is established in the 1,141%. In the event that the Government does not pay its suppliers within the deadlines established by law, should incorporate in its legal interests corresponding delay payment automatically.
2. The moratori interest for the year 2016, provided for in article 23 of the law 21/2014, 16 October, of the tax law is established in the 2,282%.
Article 30.
Overtime authorized expenses charged to the budget appropriations of the budget have been extended to impute to the credits allowed by this law. If the budget has not extended the same concept that in the budget by 2015, the Ministry responsible for finance must determine the budget concept that should be charging the authorized spending. In this case, the Government informs the General Council of the decision taken.
Article 31.
Consumer price index in the event that, at the end of the year 2015, the consumer price index (CPI) was negative, it should be taken as a reference value for the year 2015 0%.
First additional provision modifies the first additional provision of the law 21/2006 of December 14, the tax on capital gains in the real estate and property transfer, which is written as follows: "first additional provision the value of acquisition envisaged in paragraph 5 of article 8 has been updated by multiplying it by the following update coefficients, determined in function of the years in which the estate has been in the property of the tax obligation : a) 1.00 for 2015 b) 1.00 for the year 2014 c) 1.01 for 2013 d) 1.04 for the year 2012 e) 1.05 for 2011 f) 1.05 for 2010 g) 1.07 for the year 2009 h) 1.11 for the year and 208) 1.14 for the year 2007 j) 1.17 for 2006 "second additional provision modifies the article 94.3 of the law 37/2014 , 11 December, on the regulation of games of chance, which is worded as follows: "3. The established rates are determined by a fixed amount according to the type of the license according to the following relationship: Description rate of grant/renewal Rate Maintenance Fee-€ 350,000 € 150,000 class A license-license € 200,000 € 100,000 class A class B license € 50,000-€ 25,000-50,000 C and C class license € € 25,000 @-@ € 200,000 € 100,000-class License-license of class E (*) (* *) (^) 30 € to 500 €-€ 5,000 € 2,500 G-class License-license of class H (* * *) 100 € 100 €-class License and 250 €--J-class License

2000 €-(*) except for the travelling raffles, which must meet a single rate of € 25 per day with a maximum of € 250.

 
(**) With the exception of organisations or associations with charitable and non-profit organization requesting the licence of the class E for the practice of any of the forms provided, for which the fee will be 0 €.
(^) The amount established due to the selling price to the public of the total prizes offered by license.
Up to 1,000 € (^) is a fee of 30 € 1,001 to 10,000 € (^) is a rate of 180 € from € 10,001 (^) is a fee of € 500 (* * *) with the exception of organisations or associations with charitable and non-profit organization requesting the class H license to distribute lottery, for which the rate of grant will be 0 € and the renewal fee will be 0 €. "

 
Third additional provision in coherence with the provisions of the third additional provision ("budgetary Regime and financial control") of law 33/2014 from 27 November, of the creation of the public company Andorra Telecom, s.a.u., it rubs off on the General meeting of the company that agrees to a procedure that regulates the management and approval of changes to the entity's budget credit unless these amendments entail funding by the State, in which case they will be regulated in accordance with the provisions of the general law on public finance.
Repealing first derogates the paragraph 2 of article 17 of the law 31/2008 of 18 December on measures of economic reactivation, and articles 12 and 25.4 of law 93/2010, of December 16, of measures for the promotion of the economic and social activity and optimization of the resources of the administration.
Repealing second derogates article 2 of law 2/2012, from March 15, of measures of containment of public expenditure in the area of personnel and section) of the fifth additional provision of the same law, so that the following month for the approval of this law will re calculate voluntary retirement benefits affected.
First final provision modifies the article 7 of the law 2/2012, from March 15, of measures of containment of public spending on staff, which is worded as follows: "Article 7.
Performance management system and evaluation of the application of the system of management and evaluation of the performance (the device) to the personnel of the general administration and the administration of Justice in the stages of management 2011-2012, 2013-2014, 2014-2015 and 2015-2016 is totally suspended, both with regard to management and to the reward. "
Second final provision 1. Modifies the article 5 of law 31/2008 of 18 December on measures of economic reactivation, which is worded as follows: "Article 5.
Would you like to place The maximum duration of the leave of absence with regulated article to square reserve 42 of the law on the public function that have been requested from the entry into force of this law is two mandates. "
2. Civil servants at the entry into force of this law are enjoying a leave of absence with reserve, by virtue of article 5 of the law 31/2008 of 18 December, economic reactivation measures, can keep the additional mandate for a reservation.
Third final provision Will modify the following articles of the Legislative Decree of 20-5-2015 of publication of the revised text of the general law of the public finances, of December 19, 1996:1. Modifies the point 3 of article 22, which is worded as follows: "3. The head of Government, with the prior agreement of the Government: a) can put into effect planned capital expenses in the budget of the general administration pending approval and that had already been approved with the character of long-term costs.
b) can make effective transfers in the Commons.
c) can put into effect the expenses listed below, provided for in the draft budget of the general administration pending approval and that had already been approved with the character of long-term costs.
-Credits for the emancipation-credits to access a rental housing-subsidies for rental housing-aid for the study of higher education-grant to the study-Research Grants-involuntary unemployment benefit-social services and social economic benefits of) can extend in a single time and in advance the credits in the concept of involuntary unemployment benefit and social and economic benefits of healthcare and cultural grants to non-profit institutions , the last general budget approved by the General Council.
2. Modifies the point 2 of the article 23, which is worded as follows: "2. The project should include the determination of the specific revenue intended to finance the extraordinary credit, which can be: largest collection of income with respect to the envisaged; transfer of other credits that you love reduïbles; application of special contributions; new indebtedness; decrease of the Treasury; sale of real property; or within the framework of the law 5/2008, of 15 may, accompaniment of the Bill to the budget 2008 on new forms of contracting and financing of public works. The project must be accompanied by an explanatory report to justify the necessity and the urgency of carrying out the work or provide the service in question. "
3. Is additional paragraphs 3, 4, 5 and 6 of article 36, with the following wording: "3. The Government must approve, by means of a regulation, annually and during the first quarter of the year following the year of budget closure, at the proposal of the General intervention with the prior approval of the Minister responsible for finance, a program of budgetary control that determine or parapublic entities of public law public companies, participated by the general administration with impact on public finance and private entities that receive grants, loans, guarantees and other financial support by the general budget, which are subject to budgetary control, as well as the type and extent of control to which they are subject.
4. La Caixa Andorrana de Seguretat Social is subject to budgetary control on the part of the General intervention and, therefore, fall within the scope of the annual budgetary control programme referred to in point 3.

5. The control of economic rights or of income within the framework of budgetary control refers to the control inherent in the making of reason in accounting and later control is carried out through the permanent financial control, the extent of which is determined by the regulations. The General intervention can set specific checks back on certain types of income payments.
6. The audit of the returns of income fall within the scope of the budgetary control of the costs. "
The fourth final provision Will modify the following articles of the law on public procurement, of 9 November 2000:1. Modifies the paragraph c) of paragraph 1 of article 2, which is worded as follows: "(c)) the relationship of the service of the civil servants and the contracts of rendering of services regulated by the law on public function and by the rules of employment."
2. Modifies the terms of paragraph 2 of article 54, which is worded as follows: "2. The contracts referred to in article 52.1 with an amount less than 12,000 euros, and also declared of a sensitive nature, can be the object of direct purchase. Whenever possible, before formalising the contract, the contracting authority should consult at least two companies or professionals with the ability to execute the contract. Once the selection of the company or of the professional, the client there are worth the price the way and other conditions of the Commission.
Are considered to be of a sensitive nature the contracts that affect the security of the State or the international relations of the Principality of Andorra, and the ones that correspond to orders of the head of Government, Ministers or presidents of parapublic entities related to a matter of competence that has impact on the guidelines and political decisions that determine the strategic objectives of the Government.
The contracting authority must expressly declare the sensitive nature or reserved of the contract, and you have to justify it in the transcript. "
3. Modifies the paragraph 1 of article 66, which is worded as follows: ' 1. Is essential requirement to bid with the administrations have previously established a provisional deposit, except in the cases referred to in article 69. In cases in which the Administration has established a type of bid or estimate of the contract, the amount of the temporary deposit is 2% of this estimate; in other cases, the Administration has to determine the amount of the temporary deposit, cannot exceed 2% of the budget estimate of the contract. "
Fifth final provision modifies the point 4 of article 38 of the law 10/2013, of 23 May, of the Institut Nacional Andorrà de Finances, which is worded as follows: "4. The tax share is determined by a fixed amount in accordance with the provisions below: concept of tax Fee rate of rate of prior authorization and/or for registration process of prior authorization 500 – 100,000 euros 300 Registration Process-50,000 euros" sixth final provision Will modify the following articles of the Legislative Decree of 16 September 2015 the consolidated text of the law 17/2008, of 3 October, of the social security: 1. Modifies the article 100, which is worded as follows: "Article 100.
Percentages of people rely on modified by law 18/2014 1. The percentages of contributions to the general branch, when it also trades on the retirement, are: Part 7% business Rate Payer sector Part 3% 2. Any modification of the percentage of contribution to the general branch will be carried out by the law of the budget for each tax year. "
2. Modifies the article 101, which is worded as follows: "Article 101.
Of the people who perform an economic activity on their own modified by law 18/2014 1. The contributions of the people who perform an activity for the meets directly the person concerned.
2. The contribution base is the overall average monthly salary contributed by all of the people rely on the Caixa Andorrana de Seguretat Social of the immediately preceding calendar year.
3. The percentage of contribution is 10% 4. Any modification of the percentage of contribution to the general branch will be carried out by the law of the budget for each tax year. "
3. Modifies the point 2 of article 13, which is worded as follows: "Article 13.
People insured indirect modified by law 18/2014 2. The status of insured person indirectly stays up until the age of twenty-five years old when the people included in the previous section, which is required to be under eighteen years old meet one of the two following requirements: a) Taken in a teaching establishment recognized and do not work on a regular basis. The accreditation of these requirements is fixed by regulation.
b) are registered at the employment service of the country. "
7th final provision modifies the first paragraph of article 32 of the law 6/2014, of 24 April, social and community health services, concerning the scale of asset valuation, as follows: "Scale of asset valuation is considered passed the scale of asset valuation if the points assigned to the assets of the person concerned, valued in accordance with the following scale, equal the 100 points.
The scale of asset valuation is the following: 1. Real Estate (not compute the residence): a) If the market value of the property is less than the equivalent of 15 times the annual staff LECS, 0 points.
b) if the market value of the property is the equivalent of between 15 and 30 times the annual staff LECS, 30 points.
c) if the market value of the property exceeds 30 times the annual staff LECS but is less than the 45 times the LECS, 60 points.
d) if the value of the market of real estate is greater than or equal to 45 times the annual staff LECS, 100 points.
In the event of indivises properties, the property value is distributed in equal parts among the owners, unless there is evidence to the contrary about the quota of one and the other. "
Eighth additional provision modifies the final provision of the law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010, 22 April, and by law 26/2011, of 29 December, which is written as follows: "additional provision

All employers are required to deposit their annual accounts in the register of deposit accounts, the registry of companies in accordance with the provisions of the regulation approved by the Government. Employers that have the form of a public limited company or limited liability company shall be governed by its specific legislation. Employers, as corporations or limited liability corporation, which have an annual turnover of less than € 150,000 total revenue are excluded from this obligation.
It rubs off on the Government to modify the regulation that establishes the simplified system of accounting. This Regulation determines the total maximum annual amount of income so that an employer can accommodate the simplified accounting system ".
Ninth final provision.
This law comes into force the day after being published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 10 March 2016 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra SUMMARY TABLE BUDGET Government PROJECT 2016 2016 income budget economic Classification-concepts (euros) 1 direct Taxes 61,120,286.49 1 0 1 0 0 61,092,037.49 on income of individuals 20,495,435.06 1 0 1 1 0 3 35,127,986.00 economic activities/Societies income tax for non-residents 5,468,616.43 28,249.00 1 2 2 1 2 direct taxes Other direct taxes
28,249.00 2 excise 278,699,279.47 2 0 On trans. patrim. 2 0 0 1,874,865.96 2 1 URact.jurid.doc and 1,874,865.96 about 275,223,157.00 On interviews broadcast 2 1 0 2 1 3 2 1 1 124,328,353.23 3,187,486.20 services consumption goods Consumption excise 44,828,022.47 2 1 4 On the outdoor traffic 102,879,295.10 2 2 2 2 0 1,601,256.51 about the game On the game 1,601,256.51 3 fees and other income Taxes 25,343,438.78 11,571,120.57 3 0 3 0 0 3 0 1 5,357,633.45 economic activity rate rate of vehicles 4,621,438.91

3 0 3 3 0 7 3 0 4 716,813.84 303,572.28 brands Rate judicial Rate Rate 556,583.32 Rate 5,402.67 animal Health applications 3 0 8 3 1 3 1 0 3 0 9 6,506,586.55 Services 9,676.10 legalisation of documents 46,223.74 3 1 1 licences, permits and authorizations 3 1 2 3 1 3 3 1 4 39,494.94 657,238.75 317,642.22 health services school 1,218,756.88 Cards 503,729.81 Passports Certificates 3 1 5 3 1 6 Registration in 3 1 8 3 1 7 1,241,179.54 registry 13.02 Inspections Using digital cartography 113.28 3 1 9 other services 2,482,194.37 449,147.33 3 2 0 3 2 sales of goods sales of own publications Printed 29,586.20 90,099.38 3 2 1 3 2 3 Photocopies and other prod. copying 2,046.86 36,955.40 3 2 6 3 2 4 aerial photography and cartography Documentation 50,650.21 196,899.02 3 2 7 3 2 9 different health products 42,910.26 3 3 3 3 1 other property Refunds budget 126,350.74 126,350.74 6,690,233.59 3,715,138.70 other income streams 3 4 3 4 0 3 4 3 3 4 2 unforeseen damages and penalties, Surcharges 529,583.32 2,445,215.97 295.60 29,845,368.11 3 4 4 5 5 1 Auction capitalizations int. advances and loans 5 1 609.24
8 to instit. non-profit 609.24 Int.de 5 2 deposits and bank accounts 9,052.80 9,052.80 Produc.de 5 3 5 2 0 bank accounts interests distribution of results 28,825,339.78 5 3 0 5 4 28,825,339.78 income results distribution properties 761,135.58 696,235.02 5 4 4 5 5 5 4 1 64,900.56 Rentals Other capitalizations result of business operations 236,745.31 5 5 0 result of business operations 236,745.31 5 8 5 8 0 12,485.40 delay interests Interests Total delay 12,485.40 assets or financial liabilities financial assets 1,640,461.63 8 395,008,372.85 8 1 sale of oblig. and good outside of the P 8 3 8 1 0 6,450.00 6,450.00 short-term Reinteg. loans out SP 75,772.49 75,772.49 8 4 8 3 1 medium and long term loans repayment of deposits and fiance 1,427,390.00 8 7 1,427,390.00 8 4 1 repayment of bonds made up of Remnants of Treasury 130,849.14 8 7 0 Remaining 130,849.14 Treasury 9 9 0 0 0 9 415,500,900.00 451,211,677.93 financial liabilities Debt debt 415,500,900.00 9 2 loans received abroad 32,874,356.29 Loan 9 2 0 c/t 32,874,356.29 21,421.64 Deposits 9 4 private organisations 9
Bonds 21,421.64 4 1 9 5 9 5 0 2,815,000.00 coins coinage profit for Profit by minting of coins 2,815,000.00 Total financial assets and liabilities TOTAL 452,852,139.56 income 847,860,512.41 BUDGET estimate of public sector economic Classification 2016 budget of the Caixa Andorrana de Seguretat Social-CASS Multi-annual expenditure budget 1 100 basic Remuneration 5,336,905.00 0.00 staff costs and other remuneration of senior posts and 110 130 3,746,809.00 98,954.00 basic Remuneration fixed basic remuneration of staff temporary staff 807,928.00 160 Contributions social security 652,156.00 163 social expenditures of staff 31,058.00 2 consumption of goods and services 2,499,363.00 0.00 202 Rent of buildings and other constructions 306,164.00 206 renting computer equipment 112,960.00 other 12,100.00 material fixed assets Rental 209 210 repair and maintenance of land and natural assets 0.00 212 repair and maintenance of buildings and other constructions 6,000.00 213 repair and maintenance of machinery 214 81,200.00, installations and equipment repair and maintenance of transportation equipment 215 7,500.00 repair and maintenance of furniture and effects 216 44,643.00 repair and maintenance of computer equipment 756,792.00 220 221 222 107,600.00 87,100.00 Office Equipment Supplies Communications 60,600.00 223 224 225 12,272.00 50,708.00 Transport insurance premiums Taxes 1,600.00 226 227 135,580.00 other services work carried out by other companies 699,544.00 230 Refunds of diets 17,000.00 3 financial expenses Bank 349 7,800.00 320 7,800.00 0.00 services banking services
4-222,277,957.00 0.00 0.00 requited 421 Benefits general 423 132,814,164.00 disease

Benefits of old age 89,448,793.00 0.00 482 424 families family benefits and institutions without profit ordinary Expenses 797,284.00 194,000.00 230,122,025.00 0.00 603 15,000.00 Real Investments 6, machinery, facilities, and equipment and Furniture 23,500.00 605 21,000.00 612 buildings and other constructions 613 0.00 0.00 Machinery, installations and equipment and Furniture 615 616 2,000.00 equipment for processes of 640 108,952.00 information 641,832.00 194,000.00 32,654,821.50 0.00 capital transfers 7 711 intangible fixed assets capital Tramsferències S.P.
32,654,821.50 33,452,105.50 194,000.00 capital spending 8 financial assets 2,853,785.00 0.00 0.00 811 831 in medium-and long-term loan to medium and long term off SP 2,853,785.00 9 financial liabilities financial assets and liabilities 2,853,785.00 0.00 0.00 0.00 variation of Total expenditure budget income Tax Budget 266,427,915.50 194,000.00 direct 220,596,426.75 121 Contributions social contributions 1 and general disease branch 102,130,058.75 branch 118,466,368.00 retirement Quotes 123 2 indirect taxes and other Taxes 1,274,995.00 income 319 0.00 3 provision of services 250,995.00 management of general branch Withdrawals 331 332 850,000.00 Withdrawals of retirement branch 40,000.00 341 surcharges and penalties 98,000.00 345 other income 36,000.00 4 requited 421 41,722,573.75 To benefits of general branch 36,396,568.75 branch 5,326,005.00 retirement benefits 423 424 For family benefits 0.00 5 capitalizations 2,000.00 524 537 2,000.00 bank accounts interest and dividends Interests of assets of the reserve fund 0.00 0.00 541 542 rental property Income property Income 0.00 consumption trends
263,595,995.50 0.00 0.00 capital transfers 7 6 real Investment capital Income financial assets 0.00 2,831,920.00 831 8 reimbursement of loans and advances out S.P. 2,831,920.00 9 financial liabilities 0.00 variation of financial assets and liabilities Total 2,831,920.00 income 266,427,915.50 budget estimate of retirement reserve fund expenditure budget 1 155,797.00 staff costs 110 basic Remuneration, fixed basic Remuneration 130 109,076.00 staff 22,100.00 social security Payments 160 temporary staff, 163 19,021.00 Social Costs of the personnel 1,215,064.00 services and goods consumption 2 5,600.00 210 Repar. and conservation of land and natural goods 7,800.00 212 Repar. and maintenance buildings and other constructions 57,000.00 213 Repar. and maintenance machinery and facilities 61,100.00 215 Repar. and maintenance furniture and effects 4,800.00 220 221 222 159,040.00 Supplies Office supplies 12,600.00 223 224 225 47,600.00 Insurance 2,100.00 1,200.00 Communications Transport Taxes 144,179.00 62,400.00 services 226 227 work carried out by other companies 641,745.00 230 320 3,860,157.00 financial expenses reimbursement of 13,500.00 diets 3 performance of bank services 21,600.00 349 Other financial expenses 3,838,557.00 Expenses 5,231,018.00 Investment requited current 0.00 4-6 603 1,737,706.00 Real Machinery , facilities and equipment (new) 27,000.00 612 buildings and other constructions 1,634,656.00 613 machinery, installations and equipment (replacement cost) 31,050.00 615 Furniture and kitchenware 45,000.00 7 capital Transfers capital Expenditure 1,737,706.00 0.00 8 financial assets 27,778,872.50 811 contributions to reserve fund BR. Retirement 27,772,872.50 831 loans and advances in the medium and long term off SP 6,000.00 9 financial liabilities 0.00 variation of financial assets and liabilities Total 27,778,872.50 34,747,596.50 Budget expenditure budget of income Tax and social contribution 2 1 direct 0.00 0.00 0.00 income tax and indirect taxes other current Transfers, 3 4 5 537 2,092,775.00 0.00 capitalizations interest and dividends 48,750.00 541 542 1,968,425.00 real estate rentals Other income to consumption of real estate 75,600.00 real 2,092,775.00 streams Income Investment 6
0.00 7 Transfers of capital 32,654,821.50 capital 32,654,821.50 capital Income SP Transfer 720 32,654,821.50 8 financial assets financial liabilities 9 0.00 0.00 0.00 Total variation in financial assets and liabilities income budget 34,747,596.50 budget of the Andorran National Institute of finance-INAF expenditure budget 1 1,897,850.00 staff costs 100 Board of Directors Remuneration the remuneration of contractual personnel 120 110,000.00 basic basic Salaries and other 130 1,474,000.00 and other temporary staff social security Payments 160 8,000.00 163 225,850.00 social expenditures of staff and goods 1,363,300.00 services consumption 2 80,000.00 202 buildings and other constructions 103,000.00 212 repair and maintenance of buildings and other constructions 3,200.00 213 repair and maintenance of machinery, installations and equipment 215 3,600.00 repair and maintenance of furniture and effects 216 400.00 repair and maintenance of computer equipment 95,000.00 219 repair and maintenance of other fixed assets Office Equipment 220 500.00 221 222 35,500.00 224 24,100.00 10,000.00 Supplies Communications insurance premiums Taxes 225 226 20,000.00 7,000.00 other services
227 95,000.00 work carried out by other companies 900,000.00 66,000.00 Locomotion 231 3 340 12,500.00 financial expenses interest on deposits 12,500.00 4 requited current Expenses 0.00 3,273,650.00 6 603 687,150.00 Real Investment machinery, facilities, and equipment 12,150.00 605 and 606 25,000.00 Furniture equipment for information processes 50,000.00 640 intangible fixed assets capital Transfers capital Expenditure 0.00 600,000.00 7 687,150.00 8 45,569,000.00 financial assets long-term public sector debt Acquisition 801 45,569,000.00 9 financial liabilities 0.00

 
Variation in financial assets and liabilities Total 45,569,000.00 49,529,800.00 Budget expenditure budget of income Tax and social contribution 2 1 direct 0.00 0.00 other income tax and indirect taxes 1,550,900.00 363,000.00 3 322 1,187,900.00 321 Annual Fees Fees supervision 4 requited 0.00 5 531 532 105,600.00 561,800.00 capitalizations deposit Interests the interests of securities and debt securities of the State Income 2,112,700.00 flows 456,200.00 6 real Investments

0.00 0.00 0.00 capital revenue capital transfers 7 8 financial assets long-term public sector debt Alienation 801 47,417,100.00 41,569,000.00 870 Incorporation remnants of Treasury 5,848,100.00 9 financial liabilities 0.00 variation of financial assets and liabilities Total 47,417,100.00 budget 49,529,800.00 Budget income of the Andorran Health Care Service-SAAS Multi-annual expenditure budget 1 staff costs 37,790,884.00 0.00 110 basic Salaries and other social security Payments 160 32,430,698.00 163 4,741,119.00 social 619,067.00 staff Costs 2 consumption of ordinary goods and services 19,740,019.00 3,500,000.00 202 203 458,217.00 land and natural goods rentals Rent of machinery, installations and equipment 213 82,864.00 repair and maintenance machinery, installations and equipment repair and maintenance of computer equipment 580,000.00 216 218 903,000.00 repair and maintenance of medical apparatus and instruments 374,500.00 220 221 222 11,006,999.00 113,500.00 Office Equipment Supplies Communications 260,000.00 223 224 225 275,500.00 56,000.00 Transport insurance premiums Taxes 11,000.00 226 227 35,000.00 services work carried out by other companies 5,556,000.00
231 27,439.00 Locomotion 3,500,000.00 3 financial expenses Other financial expenses 349 39,000.00 39,000.00 0.00 4 requited current Transfers 482 3,000.00 0.00 to non-profit institutions 485 requited to non-profit institutions 57,572,903.00 3,500,000.00 streams Real Investments 6 603 2,253,122.00 720,698.00 Fee 3,000.00 machinery, installations and equipment 79,000.00 606 equipment for information processes 72,500.00 612 buildings and other constructions 224,000.00 613 Machinery 614 1,102,062.00 720,698.00 transport Equipment, installations and equipment and Furniture 615 616 2,500.00 315,060.00 equipment for information processes 50,000.00 640 intangible fixed assets 408,000.00 capital Transfers capital Expenditure 2,253,122.00 720,698.00 0.00 0.00 7 8 0.00 0.00 0.00 0.00 financial assets financial liabilities 9 variation of financial assets and liabilities Total 59,826,025.00 4,220,698.00 0.00 0.00 expenditure budget Budget of income Tax and social contribution 2 1 direct 0.00 0.00 0.00 3 other revenue fees and indirect taxes

4 requited 411 11,584,503.00 Other subsidies from the administration of the State 11,584,503.00 5 capitalizations 46,088,400.00 570 results of business operations Income 46,088,400.00 flows 57,672,903.00 6 real Investment capital Transfers 7 761 0.00 2,153,122.00 Ministry of health capital Income 2,153,122.00 2,153,122.00 0.00 0.00 8 Financial Assets Financial Liabilities 9 variation of financial assets and liabilities Total revenue budget 0.00 59,826,025.00 FEDA Forces Elèctriques d'Andorra-budget Budget of expenses 1 110 basic Salaries and other staff costs 5,927,713.88 0.00 fixed basic Remuneration 130 4,519,885.26 staff and other temporary staff 370,771.00 160 161 163 150,132.00 712,240.62 social security Payments social benefits social Costs of staff 174,685.00 2 36,372,087.76 4,690,144.00 services and goods consumption 200 Rent land and natural assets 0.00 33,093.48 Rental buildings and other constructions 202 206 computer equipment Rental 5,100.00 212 buildings and other constructions 571,300.00 140,000.00 213 machinery and installations and equipment 1,732,358.00 1,020,000.00 38,648.00 transport Material 214 215 furniture and utensils
6,000.00 216 220 401,542.89 726,894.00 computing Equipment office supplies 139,200.00 221 222 223 162,000.00 Communications 86,429.37 17,605.51 Transport streams Supplies 224 225 226 711,931.02 431,800.00 1,722,000.00 insurance premiums Taxes other services 660,099.01 315,250.00 227 works by other companies 849,812.13 766,000.00 30,511,068.35 Supplies 228 230 refund of 231 2,100.00 12,000.00 Locomotion diets 3 310 330 324,994.78 Loan Interest 325,994.78 0.00 financial expenses interest on current accounts 1,000.00 4 requited 482 non-profit Institutions 114,000.00 0.00 114,000.00
 

 
Ordinary expenses 42,739,796.42 4,690,144.00 6 20,559,646.63 35,690,000.00 Real Estate Investments land and Buildings 600 natural 602 603 4,780,000.00 8,050,000.00 9,000,000.00 500,000.00 and other constructions machinery, facilities, and equipment 5,097,700.63 25,060,000.00 604 605 70,000.00 280,000.00 transport equipment furniture and office equipment computer Material 606 609 200,000.00 900,000.00 90,000.00 150,000.00 renewable 270,000.00 640 intangible fixed assets 1,051,946.00 750,000.00 7 capital Transfers capital Transfers 750 3,125,339.78 0.00 2,525,339.78 781 23,684,986.41 35,690,000.00 capital expenditures 600,000.00 Foundations Active 8 913 2,583,556.20 0.00 0.00 0.00 financial Financial Liabilities 9 loan amortization 2,208,610.11 940 return of deposits 374,946.09 variation of financial assets and liabilities Total 69,008,339.02 40,380,144.00 2,583,556.20 0.00 expenditure budget Budget of income Tax and social contribution 2 1 direct 0.00 0.00 0.00 income tax and indirect taxes other current Transfers, 3 4 15,200.00 410 15,200.00 parapublic entities Transfers 5 capitalizations 60,066,583.38 530 bank accounts 17,214.67 571 Sale of goods 59,974,133.85 Other services 572 573 2,000.00 Ordinary Income 73,234.86 income 60,081,783.38 0.00 0.00 capital transfers 7 6 real Investment capital Income financial assets 0.00 8,478,372.28 8 8,478,372.28 448,183.36 financial liabilities 9 870 Treasury Remaining 940 Deposits received 448,183.36 variation of financial assets and liabilities Total 8,926,555.64 income budget 69,008,339.02 budget of the training school of Sports and mountain Professions-expenditure budget EFPEM 1 184,112.71 staff costs 110 basic Salaries and other remuneration fixed social security Payments 160 161 22,720.30 156,691.67 staff
Pensions of ultimate (similar) 4,700.74 2 consumption of goods and services 215 164,093.44 repair and maintenance, furniture and effects 216 25.00

Repair and maintenance of computer equipment Office Equipment 220 300.00 1,600.00 221 222 223 224 500.00 1,850.00 1,625.00 Supplies Communications Transport insurance premiums 3,500.00 226 227 1,000.00 services work carried out by other companies refund of 230 153,093.44 231 300.00 locomotion, and personal travel allowances 300.00 350.00 350.00 Other financial expenses financial expenses 349 3-4 current Transfers current Expenses 0.00 348,556.15 6 605 and 606 2,000.00 Furniture 3,000.00 Real Investment Facilities for information processes 1,000.00 7 Transfers capital Expenditure capital financial assets 0.00 0.00 0.00 3,000.00 financial Liabilities 8 9 variation of financial assets and liabilities Total 0.00 expenditure budget 351,556.15 Budget of income Tax and social contribution 1 direct 0.00 0.00 2 3 other revenue fees and indirect taxes 166,578.00 13,048.00 accredited Validation 310 320 325 326 2,080.00 147,630.00 courses Registration exam Rights access Testing 330 3,805.00 sports educator Cards act. Natural environment 4 15.00 requited 409 138,569.84 grants from the administration of the State Income 138,569.84 Income 305,147.84 Investment holding ordinary 5 0.00 0.00 7 6 real capital Transfers capital Transfers 709 3,000.00 3,000.00 state capital Income financial assets cash Remaining 3,000.00 870 43,408.31 8 43,408.31 9 financial liabilities 0.00 variation of financial assets and liabilities Total 43,408.31 income budget 351,556.15 budget of the Institute of Andorran Studies-IEA Estimate of expenses 1 110 769,748.58 staff costs Salaries and other permanent 658,997.49 130 Remun. Bàsiq. And other, agent ADM. eventual social security Payments 160 161 101,508.20 0.00 Character benefits 9,242.89 2 consumption of goods and services 179,812.99 Rental buildings and other constructions 202 213 21,264.48 repair and maintenance machinery, facilities, and equipment repair and maintenance 17,582.00 214, 215 200.00 transport equipment repair and maintenance, furniture and effects 216 100.00 repair and maintenance of computer equipment 6,820.00 219 repair and maintenance of other fixed assets 2,184.00 220 221 222 7,750.00 9,340.02 Office Equipment Supplies Communications
12,396.97 223 224 225 2,060.00 250.00 Transport insurance premiums Taxes 48.50 226 227 33,688.22 other services work carried out by other companies refund of 230 56,428.80 231 7,250.00 Locomotion 2,450.00 diets 3 Other financial expenses financial expenses 349 1,000.00 1,000.00 4 requited 950,561.57 0.00 0.00 ordinary Expenses Investment capital Transfers 7 6 Real 0.00 0.00 0.00 8 Financial Assets capital expenditures 9 financial liabilities financial assets and liabilities variation 0.00 0.00 Total expenditure budget 950,561.57 Budget of income

1 direct Taxes and social contributions 0.00 0.00 2 3 other revenue fees and indirect taxes 0.00 4 requited 401 950,561.57 Grants for economic activity 950,561.57 5 capitalizations 0.00 0.00 950,561.57 streams Income Investment capital Transfers 7 6 real 0.00 0.00 0.00 capital income financial assets 8 9 financial liabilities financial assets and liabilities variation 0.00 0.00 Total revenue budget 950,561.57 budget of the University of Andorra 1 1,984,292.90 staff costs expenditure budget 100 Remuneration 117,106.60 core and other high-ranking 110 basic Remuneration and other remuneration fixed basic Remuneration 130 1,243,530.86 staff and other remuneration of temporary staff 281,780.77 160 161 163 73,288.16 243,966.51 social security Payments social benefits costs of training and improvement of the personal Consumption of goods and services 809,625.95 24,620.00 2 current 202 Rent buildings and other constructions 213 9,860.76 repair and maintenance machinery install and equipment 215 71,241.35 repair and maintenance. Furniture and effects 216 608.04 repair and maintenance of equipment and other supply Material 220 2,000.00 41,939.13 221 222 223 224 10,892.23 9,125.00 Transport 58,217.64 Supplies Communications insurance premiums 226 227 82,905.00 6,975.20 other services work carried out by other companies refund of 230 508,361.60 231 2,000.00 diets locomotion, and displacement of staff financial expenses Other financial expenses 349 3 5,500.00 1,300.00 1,300.00 4 482 91,841.69 currents Transfers to non-profit institutions 91,841.69 Expenses 2,887,060.54 Investment 97,750.00 Real 6 streams

603 machinery and facilities and Furniture 605 606 25,000.00 5,250.00 equipment for information processes 35,000.00 608 Other fixed assets intangible fixed assets capital Transfers 7 640 32,500.00 0.00 0.00 97,750.00 capital spending financial assets Financial Liabilities 8 9 0.00 variation of financial assets and liabilities Total 0.00 expenditure budget 2,984,810.54 Budget of income Tax and social contribution 2 1 direct 0.00 0.00 other income tax and indirect taxes 3 311 532,193.41 sign up 313 319 507,284.77 rights 1,170.00 Certificates, courses and other services 22,613.64 320 sign up/400 Documentation 2,302,441.13 2,255,413.00 4 current Transfers current Transfers 1,125.00 440 Grants other institutions 47,028.13 5 15,473.00 capitalizations 520 Other financial income Rental Income 14,073.00 541 2,850,107.54 currents 1,400.00 6 702 0.00 0.00 real Investment capital Transfers capital Subsidies 7 HALF capital Income 0.00 8 financial assets 134,703.00 870 remnants of Treasury 134,703.00 9 financial liabilities 0.00 variation of financial assets and liabilities 134,703.00

 
Total budget 2,984,810.54 National Youth Forum Budget income of Andorra (FNJA) expenditure budget staff costs 1 0.00 2 consumption of goods and services 213 32,055.00 repair and maintenance machinery, installations and equipment repair and maintenance 216 215 200.00 200.00 furniture repair and maintenance computer equipment Office Equipment 220 300.00 3,500.00 221 222 223 224 150.00 760.00 Supplies 765.00 Communications Transport insurance premiums 830.00 226 227 17,500.00 services

The work carried out by other companies refund of 230 5,350.00 231 1,000.00 locomotion, and personal travel allowances 1,500.00 3 financial expenses Bank services Committees 349 400.00 400.00 4 requited current Expenses 0.00 32,455.00 6 Real Investments office equipment, furniture, 605 1,160.00, print and reproduce Material 50.00 60.00 608 1,050.00 Telecommunications Applications 640 7 capital Transfers capital Expenditure 0.00 0.00 0.00 1,160.00 financial assets Financial Liabilities 8 9 variation of financial assets and liabilities Total 0.00 expenditure budget
33,615.00 Budget of income Tax and social contribution 2 1 direct 0.00 0.00 0.00 income tax and indirect taxes other current Transfers, 3 4 33,615.00 402 Other subsidies of the State Income 33,615.00 Income 33,615.00 Investment holding ordinary 5 0.00 0.00 0.00 capital transfers 7 6 real capital Income 0.00 0.00 0.00 8 Financial Assets Financial Liabilities 9 variation of financial assets and liabilities Total revenue budget Budget 0.00 33,615.00 society of collective management of copyright and neighboring rights the Principality of Andorra (SDADV) expenditure budget 1 Basic Salaries and other staff costs 110 34,900.00, 30,480.00 social security Payments 160 permanent 4,420.00 2 consumption of goods and services 218,942.66 Rental 156,056.66 Rental 209 208 other intangible fixed assets other fixed assets Office Equipment 220 222 1,500.00 300.00 950.00 Communications 225 226 227 4,600.00 0.00 Taxes other services work carried out by companies , studies and technical work 230 53,536.00 231 1,000.00 Locomotion of 1,000.00 diets 3 330 500.00 financial expenses interest on current accounts 4 500.00 requited 18,984.60 482 families and non-profit institutions 17,339.60 492 outside ordinary Expenses 1,645.00 273,327.26 6 Real Investments 12,000.00 640 intangible fixed assets capital Transfers capital Expenditure 7 12,000.00 0.00 0.00 0.00 12,000.00 financial assets Financial Liabilities 8 9 variation of financial assets and liabilities Total 0.00 expenditure budget 285,327.26 Budget direct Taxes 1 income and social contribution Taxes 0.00 0.00 2 indirect 3 fees and other income 0.00 0.00 requited capitalizations 550 288,993.82 4 5 288,993.82 288,993.82 6 streams real Investment Income capitalizations 0.00 0.00 0.00 capital revenue capital transfers 7 8 financial assets Financial Liabilities 9 0.00 0.00 0.00 Total variation in financial assets and liabilities income budget 288,993.82 Budget Andorran regulatory board game (CRAJ) expenditure budget staff costs 1 167,033.08 100
Basic remuneration, other remun. High 80,000.05 65,880.36 social security Payments 160 110 contractual Staff contractual staff 21,152.67 2 consumption of goods and services 196,432.51 9,600.00 202 206 Rental buildings and other construction equipment Rental information 213 326.04 repair and maintenance maq., facilities and equipment. 216 40.00 repair and maintenance computer equipment Office Equipment 220 1,440.00 1,322.26 221 222 223 224 1,400.00 Supplies Communications Transport insurance premiums 4,204.21 500.00 400.00 226 227 9,600.00 other services work carried out by companies , studies and technical work 230 155,160.00 231 3 reimbursement of 6,940.00 diets financial expenses other expenses 349 5,500.00 Locomotion 1,000.00 1,000.00 4 requited 0.00 482 families and non-profit institutions 364,465.59 2,390.74 0.00 ordinary Expenses 6 605 640 1,136.74 furniture and kitchenware, Real Investment intangible fixed assets capital Transfers capital Expenditure 1,254.00 2,390.74 7 0.00 0.00 0.00 8 Financial Assets Financial Liabilities 9 variation of financial assets and liabilities Total 0.00 expenditure budget 366,856.33 Budget direct Taxes 1 income and social contribution Taxes 0.00 0.00 2 indirect Taxes and Other fees other income 3 309 2,000.00 2,000.00 4 requited 440 362,465.59 Government 362,465.59 364,465.59 5 current Income Investment Income assets 0.00 0.00 2,390.74 capital transfers 7 6 real 740 government capital Income 2,390.74 2,390.74 0.00 0.00 8 Financial Assets Financial Liabilities 9 variation of financial assets and liabilities Total 0.00 income budget 366,856.33 Budget State Agency Bank resolution (AREB)
Staff costs 1 expenditure budget 252,865.44 100 basic Remuneration, other remun. High-ranking 223,019.41 110 16,507.92 13,338.11 social security Payments 160 contractual Personnel 2 consumption of goods and services 494,846.45 24,001.56 202 206 Equipment Rental Rental buildings and other buildings for information 802.56 212 repair and maintenance of buildings and other constructions 0.00 216 repair and maintenance computer equipment Office Equipment 220 360.00 6,096.38 221 222 223 224 3,000.00 Supplies Communications Transport insurance premiums 3,408.12 500.00 600.00 227 works for companies , studies and technical work 407,877.83 230 32,080.00 231 3 reimbursement of financial expenses 16,120.00 diets Locomotion 3,600.00 349 other expenses 3,600.00 4 requited current Expenses 0.00 751,311.89 6 Real Investments 418.00 603 machinery, installations and equipment and Furniture 605 606 418.00 0.00 equipment and information processes 0.00 0.00 0.00 capital transfers 7 640 intangible fixed assets costs of capital financial assets Financial Liabilities 9 0.00 0.00 8 418.00 variation of financial assets and liabilities Total budget 0.00 751,729.89 expenses Budget of income Tax and social contribution 2 1 direct 0.00 0.00 0.00 income tax and indirect taxes other current Transfers, 3 4 751,311.89 Government 751,311.89 440 5 capitalizations 0.00 0.00 751,311.89 actual Investment Income current Transfers 6 7 740 418.00 capital Government of Andorra 418.00 capital Income financial assets Financial Liabilities 418.00 0.00 0.00 8 811 9 variation of financial assets and liabilities Total 0.00 income budget 751,729.89 Budget Andorra Telecom SAU Multi-annual expenditure budget, 1 staff costs 110 12,587,221.00 0.00

Basic salaries and other 130 9,159,100.00 fixed basic remuneration of staff and other temporary staff social security Payments social benefits 690,839.00 1,455,491.00 647,066.00 160 161 163 Social Costs of staff 634,725.00 2 consumption of goods and services 163,075.00 32,525,945.00 0.00 Rental buildings and other constructions 202 210 repair, maintenance and conservation 12,134,120.00 220 221 222 1,703,440.00 48,460.00 Office Equipment Supplies Communications 89,750.00 223 224 225 392,760.00 8,100.00 Transport insurance premiums Taxes 226 227 656,860.00 2,313,505.00 other services work carried out by other companies 4,202,084.00 228 6,422,090.00 229 telecommunications operators Supplies destined for sale 230 4,282,151.00 231 7,600.00 reimbursement of financial expenses 101,950.00 204,780.00 0.00 diets Locomotion 3 349 Other financial expenses 204,780.00 4 492 285,043.00 0.00 requited requited to other 285,043.00 Expenses 30,296,364.00 37,724,385.00 45,602,989.00 0.00 streams Real Investments 6 602 buildings and other constructions 7,335,721.00 26,056,385.00 603 604 16,108,692.00 5,650,000.00 140,000.00 transportation equipment machinery and facilities and Furniture 605 606 40,000.00 Equipment for the processes of information 1,251,500.00 3,650,000.00 5,420,451.00 2,368,000.00 26,900,000.00 0.00 capital transfers 7 640 750 intangible fixed assets capital Transfers to non-profit organizations 781 26,300,000.00 Government lúcre 57,196,364.00 37,724,385.00 capital spending 600,000.00 8 800 47,107,624.00 0.00 financial assets Acquisition debt short-term debt Acquisition SP 801 1,000,000.00 public sector long term capital Operations 821 45,107,624.00 other companies 1,000,000.00 9 financial liabilities financial assets and liabilities 47,107,624.00 0.00 0.00 0.00 Total variation of the budget of Income Tax 149,906,977.00 37,724,385.00 direct costs Budget 1 0.00 0.00 2 indirect Taxes and social contributions and other income Taxes 3 4 0.00 0.00 requited 5 capitalizations 91,164,381.00 500 titles of interest and values of the State 1,057,914.00 520 interests of deposits and bank accounts Billing Check 310,000.00 560 561 52,318,467.00 customers to operators 37,478,000.00 91,164,381.00 streams Income 6 real Investment capital Transfers capital Income 0.00 0.00 0.00 7 8 801 58,742,596.00 debt Transfer financial assets SP 58,742,596.00 term home 9 financial liabilities 0.00 variation of financial assets and liabilities Total 58,742,596.00 income budget 149,906,977.00 budget of the radio and television of Andorra, SA-RTVASA expenditure budget 1 2,266,829.86 basic Salaries and other staff costs 110 remuneration fixed basic Remuneration 130 1,885,798.28 staff and other temporary staff remuneration social security Payments 160 90,035.66 163 286,495.92 social expenditures of the personal Consumption of goods and services 2 4,500.00 202 1,073,414.93 203 161,280.00 Rental buildings and other constructions
Rent of machinery, installations and equipment Rental 12,960.00 rental 106,138.72 208 ́altres 204 transport services 213 52,540.00 214 74,846.01 machinery and installations and equipment repair and maintenance. 6,000.00 transport material ́equips 32,954.47 216 220 repair and maintenance of computer office supplies 12,834.96 Supply 119,156.00 52,697.28 221 222 223 224 800.00 currents Communications Transport insurance premiums 225 226 227 275,084.79 32,364.48 3,950.00 Taxes other services work carried out by other companies refund of 230 123,808.22 231 3,000.00 Locomotion 3,000.00 diets 3 financial expenses Other financial expenses 349 3,000.00 3,000.00 4 requited current Expenses 0.00 3,343,244.79 6 603 156,846.69 Real Investment Machinery , facilities, and equipment-new Investments 613 22,000.00 machinery, installations and equipment-replacement Investments 57,346.69 615 and 616 1,500.00 Furniture equipment for information processes 38,000.00 619 Other fixed assets intangible fixed assets capital Transfers 7 640 1,000.00 37,000.00 capital Expenditures 156,846.69 0.00 0.00 0.00 8 Financial Assets Financial Liabilities 9 variation of financial assets and liabilities Total 0.00 expenditure budget 3,500,091.48 Budget of income Tax and social contribution 2 1 direct 0.00 0.00 3 Excise Taxes and other income 0.00 4 requited 443 2,985,244.79 to public companies and other public entities 2,985,244.79 5 358,000.00 358,000.00 3,343,244.79 551 capitalizations Advertisement Revenue streams real Investment 156,846.69 capital transfers 7 0.00 6 743 to public companies and other public entities 156,846.69 156,846.69 capital income financial assets Financial Liabilities 8 9 0.00 0.00 0.00 Total variation in financial assets and liabilities income budget 3,500,091.48 budget of Ranchers of Andorra , SA expenses budget 1 51,231.31 staff costs 110 basic Remuneration and other contractual staff remuneration social security Payments 160 44,743.50 6,487.81 2 1,653,516.26 services and goods consumption 220 office supplies 3,500.00 221 225 226 3,400.00 Taxes 1,556,141.26 Supplies other services 227 1,450.00 work carried out by other companies 87,025.00 231 Locomotion and displacement of staff financial expenses Other financial expenses 349 3 2,000.00 600.00 600.00 4 requited 1,705,347.57 0.00 0.00 ordinary Expenses Actual Investments 6 7
0.00 0.00 capital transfers capital Expenditure 8 financial assets financial liabilities 9 0.00 0.00 0.00 Total variation in financial assets and liabilities expenditure budget 1,705,347.57 Budget of income Tax and social contribution Tax 1 direct 0.00 0.00 2 indirect Taxes 1,646,847.56 1,631,310.56 3 300 and 310 General Services other revenue Sales 15,537.00 58,500.00 4 current Transfers the Government of Andorra 420 58,500.00 0.00 ordinary Income Investment Income 5 6 real property 1,705,347.56 0.00 0.00 capital Revenue capital transfers 7
0.00 0.00 0.00 8 Financial Assets Financial Liabilities 9 variation of financial assets and liabilities 0.00

 

Total budget 1,705,347.56 Budget income of Andorra Turisme, s.a.u. expenditure budget 1 1,160,081.00 staff costs 110 basic Remuneration and other contractual staff 130 953,000.00. rowing Remun. Bàsiq. And others, ADM. agent Character eventual social security Payments 160 4,800.00 163 138,881.00 social expenditures of staff 63,400.00 2 consumption of goods and services 16,626,598.48 Rental buildings and other constructions 202 208 213 35,467.04 services ́altres rental 69,600.00 repair of machinery, installations and equipment 220 33,627.00 office supplies 18,479.07 Supply 5,300.00 221 222 223 224 39,000.00 Communications streams Transport insurance premiums Tax 41,360.85 225 226 227 3,100.00 2,300.00 16,227,864.52 other services work carried out by other companies 83,000.00

230 49,450.00 231 3 reimbursement of financial expenses 18,050.00 diets Locomotion 25,000.00 349 Other financial expenses current Expenses 25,000.00 requited 17,811,679.48 0.00 4 6 Real Investments 603 39,861.90 machinery, installations and equipment and Furniture 3,012.31 605 616 5,400.00 equipment for processes of 640 31,449.59 ́informació intangible fixed assets capital Transfers capital Expenditure 7 0.00 0.00 0.00 39,861.90 financial assets Financial Liabilities 8 9 variation of financial assets and liabilities Total 0.00 17,851,541.38 Revenue Budget expenditure budget

1 direct Taxes and social contributions 0.00 0.00 2 3 other revenue fees and indirect taxes 250,000.00 380 Return IGI 250,000.00 4 requited 400 16,227,351.00 16,227,351.00 State 1,337,828.48 1,337,828.48 500 ordinary Income property Income 5 Income 17,815,179.48 Investment 36,361.90 capital transfers 7 6 real 0.00 700 Capital Grant of government capital Income 36,361.90 36,361.90 0.00 0.00 8 Financial Assets Financial Liabilities 9 variation of financial assets and liabilities Total 0.00 income budget 17,851,541.38 Budget of the Centre waste treatment, SA (CTRASA) expenditure budget 1 Basic Salaries and other staff costs 1,006,662.00 858,464.00 110 130 permanent Remun. Bàsiq. and other possible Character, agent social security Payments 160 ADM. 3,451.00 163 122,754.00 social expenditures of staff 21,993.00 2 consumption of goods and services, facilities and machinery rental 203 3,582,800.00 team. 212 2,937.00 repair and cones, buildings and other constructions 21,830.00 213 Receives and conserv.de machinery and facilities and equipment 911,763.00 equipment 4,433.00 216 220 repair and maintenance of computer office supplies 7,522.00 Supply 396,217.00 12,595.00 222 224 221 ordinary Communications 225 153,751.00 insurance premiums Taxes 96,758.00

226 227 15,056.00 other services work carried out by other companies 1,959,938.00 3 2,252,062.00 2,229,202.00 Loan Interest financial expenses Others financial expenses 349 310 22,860.00 4 requited current Expenses 0.00 6,841,524.00 6 603 104,500.00 Real Investment machinery, installations and equipment 84,645.00 612 buildings and other constructions 11,704.00 616 equipment for processes of ́informació 8,151.00 capital 104,500.00 capital costs 0.00 Transfers 7 8 9 736,244.00 736,244.00 financial assets financial liabilities deposits Constitution 840 2,510,800.00 913 Depreciation 2,510,800.00 loan capital variation of financial assets and liabilities Total 3,247,044.00 10,193,068.00 Budget expenditure budget of income Tax and social contribution 2 1 direct 0.00 0.00 0.00 income tax and indirect taxes other current Transfers, 3-4-5 571 10,193,068.00 0.00 capitalizations result of them holding operations 1,013,848.00 572 573 4,252,420.00 services other income 4,926,800.00 Income 10,193,068.00 currents 6 real Investment capital Transfers capital Income 0.00 0.00 0.00 7 8 9 0.00 financial assets financial liabilities
0.00 variation of financial assets and liabilities Total 0.00 income budget 10,193,068.00 Budget Andorra development and investment, SAU-ADI, SAU expenditure budget 1 453,829.60 staff costs 100 basic remuneration, and other high-ranking 16,000.00 ret. 110 basic Salaries and other Remuneration 130 295,611.00 63,000.00 social security Payments 160 temporary staff 163 54,318.60 social expenditures of staff 24,900.00 2 consumption of goods and services 659,645.00 202 Rent buildings and other constructions 0.00 0.00 220 221 222 4,825.00 Office Equipment Supplies
223 5,520.00 225 1,800.00 Transport Communications Taxes 6,000.00 226 227 247,500.00 other services work carried out by other companies 359,000.00 231 compensation for services-Locomotion 35,000.00 241 new services: various events 0.00 3 Other financial expenses financial expenses 349 540.00 540.00 4 requited 80,000.00 472 requited to other ordinary Expenses 80,000.00 1,194,014.60 6 605 and 606 0.00 Furniture 15,000.00 Real Investment Facilities for information processes 15,000.00 612 buildings and other constructions 0.00 7 capital Transfers
0.00 0.00 15,000.00 capital spending financial assets Financial Liabilities 8 9 0.00 variation of financial assets and liabilities Total 0.00 expenditure budget 1,209,014.60 Budget of income Tax and social contribution 2 1 direct 0.00 0.00 0.00 income tax and indirect taxes other current Transfers, 3 4 1,194,014.60 489 Other requited current Income 1,194,014.60 Income 1,194,014.60 Investment property 5 0.00 0.00 15,000.00 capital transfers 7 6 real 743 to public companies and other public bodies 15,000.00 capital Income
0.00 0.00 15,000.00 financial assets Financial Liabilities 8 9 variation of financial assets and liabilities Total 0.00 revenue expenditure budget 1,209,014.60 budget 2016 functional classification-programs (euros) 0 public debt and financial operations 436,236,821.74 00 public debt and financial operations 436,236,821.74 001 Public Debt of the State 424,925,340.90 0001 public debt of the State 424,925,340.90 002 financial operations 11,311,480.84 0002 financial operations 11,311,480.84 1 general Services 50,264,190.31 11 of the 112 Government Management 2,624,482.36 State 2,624,482.36 1121 activities of 12 25,249,972.99 2,624,482.36 Government General Services Administration 121

1211 8,189,268.42 support for the administrative management of the Government administrative Infrastructure 1212 3,911,650.36 4,277,618.06 122 Other 1221 2,960,363.63 Administrative Services 2,809,323.27 services 151,040.36 Publications 14,100,340.94 public function 1222 123 1231 Organization of human resources 14,100,340.94 13 6,994,627.97 2,020,047.12 1311 administration 131 foreign management and General Services 2,020,047.12 4,235,260.32 133 132 diplomatic Action 4,235,260.32 1332 1321 739,320.53 diplomatic relations international cooperation working community of the Pyrenees 218,943.36 1333 contribution to international initiatives 520,377.17 14 15,395,106.99 Justice

142 8,772,337.94 justice 11,782,237.33 justice administration bodies of 1421 1422 1423 406,899.39 judicial Infrastructure legal and Forensic Medicine 2,603,000.00 143 3,612,869.66 penitentiary prison 1431 3,612,869.66 2 civil protection and public safety 23,248,039.75 Safety 23,248,039.75 Safety 221 22 civil and public order 2211 23,248,039.75 public safety 16,601,924.79 2212 prevention and fire extinguishing 2214 329,162.05 6,316,952.91 civil protection 3 social action : protection and promotion 18,773,615.21 4,131,009.16 24,807,246.03 social protection 31 primary care primary care 313 312 3121 4,131,009.16 prevention programmes and integration 9,653,818.00 3131 Childhood, youth and family 997,415.34 314 8,656,402.66 3132 healthcare action with civic 325,000.00 national and international Collaborations 3141 316 325,000.00 labour relations and immigration Management and General Services 3161 3162 3,842,544.31 4,663,788.05 prevention and control 602,280.95 218,962.79 Population 6,033,630.82 32 321 3165 social promotion Promotion 3211 3,068,202.88 educational scholarships and grants to students
322 Housing Policies 3,068,202.88 2,965,427.94 2,965,427.94 3221 Housing Policy 4 production of social public goods 162,744,738.90 41 64,090,076.60 Health 62,588,084.15 Health Administration 411 4110 4111 SAAS funding 4,554,739.94 service management 13,850,792.44 4112 4113 4114 116,023.07 227,345.90 medical Transport International Partnerships health services Management 245,601.93 171,623.64 management model and 4115 4116 4117 49,383.48 information management and communication health and social Infrastructures 4118 1,650,000.00 financing of the CASS
41,722,573.75 1,501,992.45 4121 412 public health medicines, healthcare products and services 369,345.08 4123 355,967.94 4128 food security Vigil. púb health. and inform. sanit. and sociosanit.
4129 48,770.02 727,909.41 63,899,670.30 prevention and Education Promotion education administration 42 421 2,956,416.00 school 60,661,135.02 Education 2,956,416.00 422 Infrastructures 4212 4221 us. mater., compulsory, baccalaureate and form. Prof. 4222 2,681,124.39 4,009,044.47 51,939,816.89 specialized Education University education 4223 4224 teaching, adult education 1,066,924.85 964,224.42 282,119.28 Youth with educational institutions Agreements 4226 423 4231 Promotion of youth 282,119.28 7,477,373.21 Sports 7,477,373.21 sports and physical education 43 431 4311 and 4312 1,069,043.12 sports Infrastructures 4313 100,000.00 General Services Support sports 1,526,251.19 sports organizations support Community Welfare 44 4314 4,782,078.90 441 19,707,247.55 2,740,296.18 2,740,296.18 management and General Services Administration 4411 442 environmental management and control 14,130,690.08

4420 data management and environmental parameters 4421 361,906.74 plan 4,272,232.77 9,496,550.57 waste management 4422 443 444 2,075,744.10 2,075,744.10 natural Heritage 4431 heritage management quality management 755,140.71 environmental 755,140.71 environmental quality monitoring 4441 445 prevention, surveillance and control of the environment 5,376.48 Salubrit 4451. environment and cond. that may affect the health 5,376.48 7,570,371.24 Culture 3,259,630.10 45 451 general Management and General Services Administration 4511 2,355,255.00 2,418,741.78 904,375.10 cultural Infrastructure 4512 4521 452 Cultural Heritage research, diffusion 4522 1,820,644.04 cultural heritage conservation management of 598,097.74 files 437,318.50 Library 437,318.50 Library 4531 453 454 promotion and Cultural Promotion and Cultural Action 4541 1,144,027.85 Action 1,144,027.85 310,653.01 310,653.01 language policy language policy 4551 455 5 economic public goods production 35,854,548.61 51 basic infrastructures and 511 32,617,457.13 transport general administration and General Services Management 5111 8,538,388.69 512 8,538,388.69 Land Transport 22,584,265.95 5121 General Roads. 5122 5123 220,000.00 11,178,822.24 road infrastructure other ways Conservation roads 5124 8,647,345.00 natural hazards. 1,783,380.00 protection sectoral Plan 5125 infrastructures. New road infrastructure water resources 754,718.71 1,494,802.49 513 5131 treatment of rivers and torrents 1,494,802.49 3,142,091.48 Communications 3,142,091.48 528 52 Communications Telecommunication Planning and operation of 5281 3,142,091.48 54 basic information statistics 541 95,000.00 cartography and topography 95,000.00 5411 cartography and topography 95,000.00 6 Economic Regulation of economic Regulation 61 611 13,755,309.09 18,299,047.96 general 5,752,603.58 Finance and General Services Management Planning 6112 6111 1,056,820.85 Economic and financial studies, Planning and programming 6113 2,758,911.82 shopping 717,078.74 1,219,792.17 planning, studies and Climate 6114 economic and Budgetary Policy 612 6121 6123 1,004,542.22 960,415.26 1,964,957.48 budget management system Management 6,037,748.03 613 6131 General tax revenue Management 2,107,537.34 3,930,210.69 tariff Control Regulation 62 6132 4,543,738.87 shopping 4,543,738.87 Trade 621 6214 intellectual property and State signs 6216 234,967.75 Control and development of economic activities economic Regulation 7 4,308,771.12 33,474,139.99 3,799,232.63 Agriculture productive sectors 71 711 general administration
7111 2,779,473.64 management and general services and Agriculture Agricultural Activities 2,779,473.64 644,412.53 712 7121 health and protection of animals 644,412.53 375,346.46 375,346.46 713 livestock Activities 7131 72 animal production Industry 11,053,659.77 721 7211 344,269.94 344,269.94 management and General Services administration management and control 461,132.98 industries 722 7221

Management and control of security facilities 461,132.98 723 10,248,256.85 Transport 10,248,256.85 and transport strategic projects 7231 73 18,621,247.59 Tourism Administration and General Services Management 7311 866,596.47 731 866,596.47 732 7321 17,754,651.12 outdoor planning and promotion of Tourism tourism promotion 16,280,212.90 7323 arrangement and tourist promotion inside 1,474,438.22 9 transfer to other public administrations 62,931,739.12 91 public administration 911 62,931,739.12 transfers Transfer to computer processing and Transfers 9110 56,436,867.60 common 56,436,867.60 6,494,871.52 9120 912 autonomous administrative bodies Transfers
Autonomous bodies with administrative transfers TOTAL economic Classification 847,860,512.41 6,494,871.52-concepts (euros) Multi-annual staff costs 1 107,987,838.45 10 3,224,727.99 Remuneration 100 high-ranking officials. other basic salaries officers 3,224,727.99 11 74,592,102.92 110 Permanent basic Remuneration and other, permanent 74,592,102.92 13 Agents of the administration of a possible 130 4,675,249.98 Remun. bàsiq. and other, agent ADM. 4,675,249.98 and benefit Payments 16 possible character move. employer social security Contributions by social 25,495,757.56 13,081,194.13 160 161 163 11,591,605.25 social benefits social Costs of staff 822,958.18 2 consumption of goods and services 50,849,182.92 40,642,053.44 Rentals 13,616,884.62 34,025,493.11 20 and 200 Rent land and natural goods 279,030.80 161,710.30 201 Canons and benefits derived from concessions ADM. 8,637,236.01 32,961,249.26 202 203 1,932,936.63 481,610.03 Rental buildings and other construction machinery rental , facilities and equipment. 44,171.00 109.68 204 205 1,798,598.25 415,095.00 transport material rental, rental of furniture and equipment Rental 206 299.49 effects for computer science 208 62,332.51 5,718.84 Rent 861,779.93 Rent 209 other intangible fixed assets other fixed assets 21 500.00 repair, maintenance and conservation 4,816,798.67 124,412.67 210 repair and maintenance, land and natural goods and Repair 42,307.60 40,800.00 212 , buildings and other constructions 336,462.97 213 Repar. and conserv., machinery, installed. and equipment repair and maintenance 3,482,901.10 65,984.04 214, 215 482,584.60 transport equipment repair and maintenance, furniture and effects 216 2,981.89 repair and maintenance of computer equipment repair and maintenance 450,634.70 17,628.63 218, 219 17,797.88 apparatus and medical instr. Repair and maintenance of other equipment, supplies and other assets 22 1,127.93 31,689,016.96 6,492,147.66 901,174.85 6,883,095.74 97,200.00 Supplies Office supplies 220 221 222 223 224 6,025,621.20 3,378,721.00 Transport 1,683,227.14 Communications insurance premiums 1,215,322.82 4,160,876.73 1,288,866.01 225 226 227 1,095.00 Taxes other services Works made by other companies 10,786,703.86 1,727,360.65 229 31,899.62 708,982.67 services or compensation for Unexpected weaknesses 23 refund of 230 184,680.20 231 524,302.47 Locomotion diets 24 new services 17,500.00 services 18,217,580.34 105,695,155.21 17,500.00 New 3 242 financial expenses public debt 30 300 8,504,640.90 11,739,612.40 8,504,640.90 11,739,612.40 6,637,550.85 24,569,392.81 loans 31 public debt Interests 310 6,637,550.85 24,569,392.81 Loan Interest 2,047,308.98 accounts Of 33 330 interests of current accounts deposits 34 2,047,308.98 , bonds and other financial expenses 1,028,079.61 69,386,150.00 1,028,079.61 69,386,150.00 191,853,937.94 5,760,841.72 4 current Transfers Other 349 40 to the co-princes, the Council Gral. and C. 402 403 707,507.76 7,901,558.80 86,364.03 Constitutional Government to the administrative code of the State 7,194,051.04 86,364.03 41 in org. self-employed persons and entities Transfers 411 412 56,029,287.40 STA STA 1,608,433.17 54,420,854.23 autonomous administrative bodies to 44 in public companies and other public entities 20,465,110.39 443 to public companies in the form of joint-stock company 20,465,110.39 46 to 47 462 56,436,867.60 56,436,867.60 local corporations to local corporations to private companies to private companies in 48 3,836,650.89 178,738.84 3,836,650.89 178,738.84 472 families and non-profit institutions 43,769,003.55 5,420,738.85 482 families and non-profit institutions 49 43,769,003.55 5,420,738.85 abroad 3,415,459.31 75,000.00 492 on the outside 48,374,244.38 98,994,925.79 34,378,253.35 81,383,187.00 3,415,459.31 75,000.00 real Investments new Investments 602 6 60 buildings and other constructions 7,050,000.00 31,550,000.00 603 machinery, facilities, and equipment 1,231,977.70 40,000.00 604 605 367,500.00 transport equipment Furniture and kitchenware 301,640.00 606 607 352,090.20 information processes equipment Goods intended for the general use 19,196,966.27 43,230,000.00 608
Other tangible assets 696,351.95 1,130,844.00 609 studies and projects of investment 5,181,727.23 5,432,343.00 61 11,452,976.79 16,411,738.79 610 replacement investments land and natural goods 2,000,000.00 611 612 260,000.00 1,600,000.00 land Conditioning buildings and other constructions 613 5,013,969.29 8,810,000.00 machinery, facilities and equipment 1,829,465.63 3,075,488.79 415,520.00 transport Material 614 615 616 46,127.77 utensils and Furniture equipment for information processes 220,379.10 617 Goods intended for the general use 3,644,950.00 926,250.00 618 personalty of historic interest 619 20,065.00, artistic or cultural Other fixed assets intangible fixed assets intangible fixed assets 2,543,014.24 1,200,000.00 2,500.00 64 640 2,543,014.24 1,200,000.00 7 Transfers of capital 5,952,104.94 3,116,178.50 70 to the administration of the State Council General Council 700 264,079.03 94,050.00 77,105.00 186,974.03 94,050.00 702 justice autonomous administrative and 2,158,930.74 to 71 711 org. STA STA 2,155,930.74 712 autonomous organisms and administrative entities 3,000.00 74 in public companies and other public entities 208,208.59 743 at public companies in the form of society anonymous 208,208.59 762 77 76 local governments local governments in private companies 380,200.25 772 private companies 380,200.25 78

To families and non-profit institutions 2,932,577.93 3,020,000.00 782 families and non-profit institutions 79 2,932,577.93 3,020,000.00 abroad 8,108.40 2,128.50 792 on the outside 8,108.40 2,128.50 8 81 810 48,000.00 48,000.00 1,944,489.96 48,000.00 financial assets loan Concession granting credits 48,000.00 48,000.00 82 820 shares acquisition Acquisition of shares of public sector deposits and bonds Constitution 84 840 841 1,896,489.96 423,286.23 deposits Constitution Constitution of 1,473,203.73 bonds 9 financial liabilities 422,681,133.48 636,916,694.23 90
Repayment of public debt 415,500,900.00 605,675,000.00 415,500,900.00 605,675,000.00 91 900 public debt Amortization loan amortization Loan Amortization 911 7,167,853.13 31,241,694.23 long term short term loans Repayment 912 1,944,322.35 9,052,600.25 public sector private sector long term private sector loans Repayment 913 422,206.00 1,266,618.00 4,801,324.78 20,922,475.98 94 refund of deposits and deposits TOTAL URQuadre2.pdf 847,860,512.41 891,173,848.89 12,380.35 12,380.35 bond Refund 941 Budget of the Constitutional Court by 2016 expenditure budget (euros) 1 staff costs 10 379,194.50 judge of the TC 100 10000 bonus bonus Expenses expenses and allowances fixed basic remuneration of permanent Staff 11 183,610.00 110 personal base Wage 157,443.00 11000 fixed quotas of 16 provision and move. social responsibility of the TC 160 16010 social services social services Fees Fees. Fixed Quota 16020 22,829.50 personal social services. Magistrates 13,312.00 163 social expenditures of staff Training and improvement of personnel 16300 2,000.00 2 ordinary Expenses: 251,442.50 goods and services 20 202 Rentals Rents buildings and other constructions 20200 rent the seat of TC 12.00 21 repair, maintenance and conservation Rep. 212 and conservation. Buildings and other constructions 21200 repair and maintenance of the equipment and Machinery installation, 21300 1,000.00 TC 1,500.00 21500 21600 1,100.00 21900 2,200.00 computer equipment furniture and effects other material fixed assets 3,480.00 22 Material, supplies and other Office Material 220 22000 office supplies document Printing 22010 2,000.00 22001 1,500.00 ordinary furniture and kitchenware 1,000.00 Press 22020 , magazines, and periodicals 1,000.00 22040 computer Material 1,200.00 221 22100 Electric Energy Supplies 6,500.00 22150 22160 500.00 food products pharmaceutical products and sanitary Cleaning Products 22180 200.50 200.00 22190 Other 222 250.00 22200 Communications supplies telephone services Postal Services and telegraphic 22210 3,000.00 223 500.00 22300 Transport Freight Transport 200.00 22310 224 insurance premiums 1,000.00 Messengers 22460 insurance premiums. Multi-risk 700.00 22461 asseg premiums. TC 225 800.00 environments impact Taxes State Taxes 22520. (IGI) 226 150.00 22610 Protocol Care services and of representation 35,700.00 22620 Disclosure 22621 8,000.00 publications and translations and proofreading 3,000.00 22660 meetings, conferences and courses 100,000.00 22671 celebrations and acts 5,000.00 22672 Gifts and gifts 5,000.00 227 work carried out by other companies 22729 studies and advice 2,000.00 22731 computer services graphic design Services other services 22799 4,000.00 22733 6,000.00 3,000.00 23 Compensation 230 Refund of 23000 diets costs of stay of TC 15,000.00 23015 Administrative Expenses magistrates
231 4,000.00 23100 Locomotion locomotion, and displacement of TC 5,750.00 TC's financial Expenses Transfers 23110 25,000.00 34 200.00 3 Move. financial deposits, bonds and other 349 Other move. Bank financial services Commissions 34910 4 200.00 requited (Expense) 6,580.00 49 current Transfers abroad 492 requited outside 49211 transfers. ACCUPF 4,580.00 transfer 49213 world CONF./Justice Const. real new Investments Investments 6 60 603 2,000.00 21,000.00 Machinery, installation and equipment facilities and Furniture 605 10,000.00 60340 60510 Office 606 500.00 Equipment equipment for information processes 60610 equipment for information processes 6,000.00 608 Other tangible 60860 Funds librarian 2,500.00 64 intangible fixed assets intangible fixed assets Total 640 64050 2,000.00 applications 658,417.00 Revenue Budget expenditure budget (euro) 4 requited 503,086.40 42 420 Transfers
Requited current Transfers 42000 503,086.40 5 capitalizations 0.00 52 interests of deposits and bank accounts bank accounts Interests 520 52000 interests of bank accounts financial assets 0.00 155,330.60 8 87 Remnants of Treasury Treasury Treasury 870 Total 155,330.60 87000 Remnants Remaining income budget 658,417.00 budget of the Superior Council of Justice by 2016 expenditure budget (euros) 1 1,013,809.14 Supplementary 100 staff costs. Basic, basic Salaries and other remuneration high-ranking 110 132,810.80 other personal social security Fees, fixed 160 720,638.33 163 122,360.01 social expenditures of personal Consumption of goods and services 2 38,000.00 202 357,619.11 203 17,726.28 Rental buildings and other constructions, installations and machinery rental 802.56 equipment computer equipment rental 206 208 5,400.00 Rent other intangible fixed assets 24,705.83 212 repair and maintenance buildings and other constructions 213 6,750.00 repair and maintenance machinery , facilities and equipment. 214 2,150.00 repair and maintenance, transport material 600.00 215 repair and maintenance furniture and effects 2,715.00 216 1,912.54 computer equipment repair Office Equipment 220 221 222 223 12,087.88 26,348.82 ordinary 17,985.20 Supplies Communications 150.00 Transport insurance premiums 224 226 227 37,500.00 600.00 other services work carried out by other companies refund of 230 145,765.00 231 22,420.00 Locomotion 32,000.00 diets real Investments 6 603 92,924.03 Machinery , facilities and equipment 11,188.00 604 605 20,220.90 17,933.00 transport Material and Furniture Other furniture and kitchenware, 608 2,606.00 1,617.29 fixed assets 615 616

equipment for information processes 29,008.84 10,350.00 budget 1,464,352.28 Budget expenses intangible fixed assets Total 640 of income (euros) 4 Total 1,371,428.25 92,924.03 capital transfers Transfers 7 streams of income budget 1,464,352.28 Budget of the General Council by 2016 expenditure budget (euros) 1 staff costs 2,207,301.80 1 0 1 0 0 954,467.34 bonus bonus Expenses Expenses Expenses 1 0 0 00 954,467.34 PROJ 954,467.34 bonus-0001 General project M.I.C.G.
 
954,467.34 001 M.I.C.G. 738,177.38 P2016 002 Very illustrious Audit Office 1 1 1 1 0 849,436.88 216,289.96 permanent P2016 Remun. Basic and other rowing. pers. 849,436.88 849,436.88 1 1 0 00 permanent base Salary fixed PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 849,436.88 1 2 849,436.88 004 P2016 contractual Personnel 1 2 0 42,409.50 Remun. bàsiq. and other rowing. pers contract.
 
base Salary contractual personnel 1 2 0 00 42,409.50 41,495.25 PROJ-0001 General project M.I.C.G.
 
41,495.25 General Secretariat of the Council 1 2 0 60 41,495.25 004 P2016 Thin marriage and birth 914.25 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 914.25 914.25 004 1 3 1 3 0 40,000.00 P2016 temporary staff Rowing. bàsiq. and other rowing. temporary staff Are temporary staff base 1 3 0 00 40,000.00 40,000.00 PROJ-0001 General project M.I.C.G.
 
General Secretariat of the Council 1 6 004 40,000.00 40,000.00 P2016 Quot. ready and move the 320,988.08 social employer. 1 6 0 1 6 0 00 274,107.81 social security Payments social security Payments, bonus expenses 138,397.76 PROJ-0001 General project M.I.C.G.
 
138,397.76 001 M.I.C.G. 107,035.72 P2016 002 Very illustrious P2016 1 6 0 10 31,362.04 social security Fees, personnel Bureau fixed 123,168.35 PROJ-0001 General project M.I.C.G.
 
123,168.35 General Secretariat of the Council 1 6 0 30 004 123,168.35 P2016 social security Fees, contractual staff 6,016.70 PROJ-0001 General project M.I.C.G.
 
6,016.70 General Secretariat of the Council 1 6 0 50 6,016.70 004 P2016 Payments social security, temporary staff 6,525.00 PROJ-0001 General project M.I.C.G.
 
6,525.00 General Secretariat of the Council 6,525.00 P2016 004 1 6 1 1 6 1 00 32,365.77 Pensions 32,365.77 social benefits PROJ-0001 General project M.I.C.G.
 
32,365.77 General Secretariat of the Council 1 6 3 32,365.77 004 P2016 social expenditures of staff Training and improvement of personnel 1 6 3 00 14,514.50 PROJ 14,514.50-0001 General project M.I.C.G.
 
14,514.50 001 004 M.I.C.G. 4,504.50 10,010.00 General Council Secretariat P2016 P2016 2 consumption of goods and services 1,467,168.80 313,499.54 2 1 2 1 0 Repar repair, maintenance and conservation. and conservation of land and natural goods Repar 2 1 0 00 10,000.00. and conservation of land and natural goods 10,000.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 10,000.00 P2016 004 10,000.00 2 1 2 repair and maintenance. Buildings and other cons.
 
2 1 2 00 195,000.00 repair and maintenance. Buildings and other cons.
 
PROJ 195,000.00-0001 General project M.I.C.G.
 
2 1 3 M.I.C.G. 195,000.00 P2016 195,000.00 001 Repar. and maintenance machinery, installed. and team.
 
100,055.48 2 1 3 00 Repar and maintenance. Machinery install. and team.
 
100,055.48 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 100,055.48 2 1 4 100,055.48 004 P2016 repair and maintenance. 2 1 4 00 2,444.06 transport equipment repair and maintenance. Transport material 2,444.06 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 2,444.06 2,444.06 004 P2016 2 1 6 repair and maintenance of computer equipment repair and maintenance of computer equipment 2 1 6 00 6,000.00 6,000.00 PROJ-0001 General project M.I.C.G.
 
6,000.00 004 secretariat of the General Council P2016 6,000.00 2 2 Material, supplies and other Office Equipment 957,684.56 40,810.00 2 2 0 2 2 0 00 ordinary office Material 20,810.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 20,810.00 20,810.00 004 P2016 2 2 0 10 furniture and kitchenware 3,000.00 PROJ-0001 General project M.I.C.G.
 
General Secretariat of the Council 2 2 0 20 004 3,000.00 3,000.00 P2016 press and magazines 5,000.00 PROJ-0001 General project M.I.C.G.
 
Secretarial 5,000.00 P2016 5,000.00 004 General Council 2 2 0 30 Books and other publications 9,000.00 PROJ-0001 General project M.I.C.G.
 
General Secretariat of the Council 2 2 0 40 9,000.00 P2016 9,000.00 004 computer science Material 3,000.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 3,000.00 P2016 004 3,000.00 2 2 1 2 2 1 00 232,858.53 Supplies electrical energy 150,000.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 150,000.00 P2016 004 150,000.00 Water PROJ 3,318.02 2 2 1 10-0001 General project M.I.C.G.
 
3,318.02 General Secretariat of the Council 2 2 1 20 3,318.02 004 P2016 Fuels for locomotion 1,500.00 PROJ-0001 General project M.I.C.G.
 
General Secretariat of the Council 2 2 1 30 1,500.00 P2016 1,500.00 004 Fuels for heating 55,000.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 55,000.00 P2016 004 55,000.00 2 2 1 40 Costumes 8,644.96 PROJ-0001 General project M.I.C.G.
 
8,644.96 001 M.I.C.G. P2016 1,500.00 002 Very illustrious Audit Office P2016 1,500.00 004 secretariat of the General Council 2 2 1 60 5,644.96 pharmacists and Healthcare Products P2016 395.55

 
 
 
 
 

PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 395.55 395.55 2 2 1 80 004 P2016 cleaning products 5,000.00 PROJ-0001 General project M.I.C.G.
 
Secretarial 5,000.00 P2016 5,000.00 004 General Council 2 2 1 90 Other supplies 9,000.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 9,000.00 P2016 9,000.00 004 2 2 2 2 2 2 00 94,857.28 Communications 55,905.18 telephone services PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 55,905.18 55,905.18 004 P2016 postal and telegraphic Services PROJ 5,000.00 2 2 2 10-0001 General project M.I.C.G.
 
Secretarial 5,000.00 P2016 5,000.00 004 General Council 2 2 2 90 other communications 33,952.10 PROJ-0001 General project M.I.C.G.
 
33,952.10 M.I.C.G. 33,952.10 1,565.95 2 2 3 2 2 3 10 001 P2016 Transport 1,565.95 Messengers PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 1,565.95 1,565.95 2 2 4 004 P2016 2 2 4 00 37,521.93 insurance premiums insurance premiums. Civil responsibility 5,252.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 5,252.00 5,252.00 004 P2016 insurance premiums 2 2 4 10. Individual accidents PROJ 8,825.93-0001 General project M.I.C.G.
 
8,825.93 001 M.I.C.G. 8,825.93 insurance premiums P2016 2 2 4 20. Vehicles and PROJ 712.00 widgets-0001 General project M.I.C.G.
 
General Secretariat of the Council 2 2 4 60 712.00 712.00 004 P2016 insurance premiums. Multi-risk-fire 20,854.00 PROJ-0001 General project M.I.C.G.
 
20,854.00 001 M.I.C.G. 20,854.00 insurance premiums P2016 2 2 4 70. PROJ 1,878.00 theft-0001 General project M.I.C.G.
 
1,878.00 M.I.C.G. 1,878.00 170,448.29 2 2 6 2 2 6 10 001 P2016 services Care protocol. 123,448.29 representation and series PROJ-0001 General project M.I.C.G.
 
98,448.29 M.I.C.G. 86,722.53 2,725.76 P2016 Parliamentary Commissions P2016 003 001 008 Hon. Mr. Speaker P2016 9,000.00 PROJ-0003 M.I.C.G. PROJ 15,000.00 P2016 15,000.00 Constitution Anniversary 001-0004 General Council of Young 7,000.00 001 M.I.C.G. P2016 7,000.00 PROJ-0009 C. Days/Years M.I.C.G. 2 2 6 21 3,000.00 P2016 3,000.00 001 international translations and proofreading 9,000.00 PROJ-0001 General project M.I.C.G.
 
M.I.C.G. 001 002 8,317.77 P2016 9,000.00 Very illustrious Audit Office 227.41 General Council Secretariat 227.41 P2016 P2016 004 008 Hon. Mr. Speaker P2016 227.41 2 2 6 60 meetings, conferences and courses 10,000.00 PROJ-0001 General project M.I.C.G.
 
P2016 P2016 Parliamentary Commissions 10,000.00 5,000.00 2,000.00 M.I.C.G. 003 001 008 Hon. Mr. Speaker P2016 3,000.00 2 2 6 70 advertising and propaganda 10,000.00 PROJ-0001 General project M.I.C.G.
 
10,000.00 001 M.I.C.G. 2 2 6 80 10,000.00 P2016 cultural promotion 15,000.00 PROJ-0001 General project M.I.C.G.
 
15,000.00 001 M.I.C.G. 2 2 6 90 15,000.00 P2016 other expenses 3,000.00 PROJ-0001 General project M.I.C.G.
 
3,000.00 001 M.I.C.G. 2 2 7 3,000.00 P2016 work carried out by other companies 2 2 7 00 379,622.58 L. cleaning and sanitation companies URrealitz.per PROJ 75,682.42-0001 General project M.I.C.G.
 
Secretary of the General Council 75,682.42 75,682.42 004 P2016 L 2 2 7 10. URrealitz.per security companies 65,000.00 PROJ-0001 General project M.I.C.G.
 
General Secretariat of the Council 2 2 7 30 004 65,000.00 65,000.00 P2016 Treb. URrealitz.per companies. PROJ 82,774.78 data processing-0001 General project M.I.C.G.
 
Secretary of the General Council 82,774.78 82,774.78 L 2 2 7 40 P2016 004. empr URrealitz.per. Prints and publications 61,165.38 PROJ-0001 General project M.I.C.G.
 
61,165.38 001 M.I.C.G. 61,165.38 L 2 2 7 60 P2016. empr URrealitz.per. Studies and technical work 77,000.00 PROJ-0001 General project M.I.C.G.
 
77,000.00 001 M.I.C.G. P2016 31,000.00 002 Very illustrious 40,000.00 3,000.00 P2016 Legislative Commissions P2016 Receivership 003 008 Hon. Mr. Speaker P2016 3,000.00 2 2 7 90 other jobs abroad 18,000.00 PROJ-0001 General project M.I.C.G.
 
18,000.00 001 M.I.C.G. 14,567.25 Secretary of the General Council 3,432.75 P2016 P2016 004 2 3 2 3 0 195,884.70 services compensation for retirement of allowances allowances Refund 2 3 0 30 40,884.70 other 40,884.70 PROJ-0001 General project M.I.C.G.
 
40,884.70 001 M.I.C.G. 36,406.98 P2016 002 Very illustrious Audit Office 1,119.43 1,119.43 P2016 Parliamentary Commissions P2016 003 004 secretariat of the General Council 1,119.43 P2016 008 Hon. Mr. Speaker 2 3 1 2 3 1 00 1,119.43 P2016 155,000.00 Locomotion Locomotion and movement of staff 155,000.00 PROJ-0001 General project M.I.C.G.
 
155,000.00 001 M.I.C.G. 2 4 2 2 4 155,000.00 P2016 100.00 100.00 new services new services new services 2 4 2 00. Material, supply and other 100.00 PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 100.00 100.00 004 P2016 3 198.21 3 4 financial costs Of deposits, bonds and other financial 198.21 financial 198.21 3 4 9 3 4 9 00 198.21 other expenses other expenses PROJ-0001 General project M.I.C.G.
 
Secretary of the General Council 198.21 198.21 004 P2016 4 4 1 2,042,164.98 autonomous organisms requited 4 1 2 4 1 2 16 2,003,205.66 2,003,205.66 autonomous administrative bodies administrative PARLIAMENTARY GROUPS PROJ 794,159.18-0001 General project M.I.C.G.
 
794,159.18 001 M.I.C.G. P2016 4 1 2 17 794,159.18
 

OMBUDSMAN 213,500.00 PROJ-0001 General project M.I.C.G.
 
213,500.00 001 M.I.C.G. 213,500.00 748,061.55 COURT OF AUDITORS 4 1 2 18 P2016 PROJ-0001 General project M.I.C.G.
 
748,061.55 001 M.I.C.G. 748,061.55 247,484.93 DATA PROTECTION AGENCY 4 1 2 20 P2016 PROJ-0001 General project M.I.C.G.
 
247,484.93 001 M.I.C.G. 247,484.93 38,959.32 4 9 4 9 2 P2016 abroad abroad 38,959.32 4 9 2 33 M M.I.C.G. 13,910.00-0001 General Project PROJ A.P.
 
13,910.00 M.I.C.G. 13,910.00 4 9 2 34 1,810.00 PROJ AESCO P2016 001-0001 General project M.I.C.G.
 
M.I.C.G. 1,810.00 3,757.83 1,810.00 001 4 9 2 35 PROJ P2016 OSCE-0001 General project M.I.C.G.
 
3,757.83 M.I.C.G. 3,757.83 3,481.49 4 9 2 36 F 001 P2016 A.P. PROJ-0001 General project M.I.C.G.
 
3,481.49 M.I.C.G. 3,481.49 4 9 2 38 P PROJ 12,000.00 U.I. P2016 001-0001 General project M.I.C.G.
 
12,000.00 001 M.I.C.G. 4 9 2 39 12,000.00 P2016 OTHER ASSOCIATIONS 4,000.00 PROJ-0001 General project M.I.C.G.
 
4,000.00 001 M.I.C.G. P2016 4,000.00 6 real Investments Investments 6 0 3 0 6 new 52,000.00 30,000.00 Machinery, installations and equipment 8,000.00 6 0 3 40 other facilities 8,000.00 PROJ-0001 General project M.I.C.G.
 
M.I.C.G. furniture and kitchenware 8,000.00 P2016 8,000.00 001 6 0 5 6 0 5 00 10,000.00 10,000.00 Furniture PROJ-0001 General project M.I.C.G.
 
10,000.00 001 M.I.C.G. 10,000.00 P2016 6 0 6 6 0 6 10 12,000.00 information processes equipment equipment for information processes 12,000.00 PROJ-0001 General project M.I.C.G.
 
12,000.00 001 M.I.C.G. 6 1 6 1 8 10,000.00 replacement investments 12,000.00 P2016 personalty of historic, artistic or cult.
 
6 1 8 00 10,000.00 personalty of historic, artistic or cult.
 
PROJ 10,000.00-0001 General project M.I.C.G.
 
P2016 2,000.00 10,000.00 M.I.C.G. 10,000.00 6 2 0 6 2 Library Collection 001 Bottom librarians 2,000.00 6 2 0 90 Books 2,000.00 PROJ-0001 General project M.I.C.G.
 
2,000.00 001 M.I.C.G. 6 4 6 4 0 10,000.00 2,000.00 P2016 intangible fixed assets intangible fixed assets applications 6 4 0 50 10,000.00 10,000.00 PROJ-0001 General project M.I.C.G.
 
M.I.C.G. capital Transfers 10,000.00 P2016 10,000.00 001 25,105.00 7 7 0 7 0 0 25,105.00 Capital transfers capital Transfers capital Transfer 7 0 0 17 25,105.00 Ombudsman 3,605.00 PROJ-0001 General project M.I.C.G.
 
3,605.00 001 M.I.C.G. 7 0 0 18 capital Transfer 3,605.00 P2016 Court of accounts 17,500.00 PROJ-0001 General project M.I.C.G.
 
17,500.00 001 M.I.C.G. 17,500.00 P2016 7 0 0 20 transfer of data protection Agency capital 4,000.00 PROJ-0001 General project M.I.C.G.
 
TOTAL PROJECT Budget 5,793,938.79 M.I.C.G. 001 4,000.00 4,000.00 P2016 of income (euros) 3 fees and other income sales of goods 31 310 4,500.00 4,500.00 Merchandising 4,500.00 5 capitalizations 53 55,161.43 interests of bank accounts Bank Interest Income 54 531 10,000.00 10,000.00 non-financial assets 45,161.43 45,161.43 Rentals 540 01 parliamentary groups and organizations 1,630.00 02 Ombudsman 3,782.42 03 the Court of accounts 8,129.77 04 5,849.42 Data Protection Agency 05 UIF 15,332.10 06 OFFICIAL GAZETTE 4,286.94 07 Constitutional Court
6,150.79 own resources 59,661.43 Remnants of Treasury capital Transfers 5,207,172.36 TOTAL 77,105.00 requited 450,000.00 PROJECT BUDGET 5,793,938.79 budget of the institution of the Ombudsman by 2016 expenditure budget (euros) 1 staff costs 172,035.79 1 0 1 0 0 48,148.10 48,148.10 remuneration costs remuneration costs 1 0 0 00 1 1 1 1 0 100,602.50 48,148.10 bonus expenses fixed Staff Remun. Basic and other rowing. pers. 100,602.50 100,602.50 1 6 1 1 0 00 permanent base Salary fixed Quot. soon. and move. to by the employer social security Contributions 1 6 0 1 6 0 00 19,402.17 23,285.19 social security Fees, costs of social security Contributions 1 6 0 10 4,814.81 remuneration, permanent 14,587.36 1 6 3 1 6 3 00 3,883.02 staff and Training Costs social improvement of staff 3,883.02 2 consumption of goods and services 60,764.21 2 0 2 0 2 242.40 Rentals Rental buildings and other constructions and buildings Rental 2 0 2 00 242.40 other constructions 2 1 242.40 repair, maintenance and conservation 2,000.00 Repar 2 1 3. and maintenance machinery, installed. and equipment. 2 1 3 00 2,000.00 Repar. and preservation. Machinery install. and equipment, supplies and other Material 2,000.00 43,521.81.2 2 2 2 0 2 2 0 00 5,900.00 office supplies office supplies furniture and kitchenware, 2 2 0 10 2 2 0 20 400.00 4,000.00 ordinary Newspapers and magazines 1,000.00 2 2 0 30 Books and other publications 2,606.77 2 2 1 2 2 1 20 500.00 Supplies Fuel for transport 2 2 1 90 2 2 2 2 2 2 00 2,402.77 Communications 2,106.77 supplies Other 500.00
Telephone services postal services and telegraphic 702.77 2 2 2 10 2 2 4 2 2 4 00 831.08 1,700.00 insurance premiums insurance premiums. Civil liability insurance premiums 131.08 2 2 4 20. Vehicles and other services 2 2 6 10 2 2 6 700.00 widgets 5,781.19 Care protocol. 2 2 6 90 3,000.00 representation and a series other expenses 2,781.19 2 2 7 work carried out by other companies 26,000.00 2 2 7 30 L. realitz. for companies. Data processing 3,500.00 2 2 7 40 L. realitz. by empr. Prints and publications 10,000.00 2 2 7 60 L. realitz. by empr. Studies and technical work 12,500.00 2 3 2 3 1 2 3 1 00 15,000.00 Locomotion 15,000.00 services compensation for Locomotion and movement of the institution of Ombudsman 15,000.00 3 3 4 200.00 financial Costs Of deposits, bonds and other financial expenses Other 3 4 9 200.00

Other financial expenses 3 4 9 00 200.00 200.00 Investment 3,605.00 Investment 3,605.00 6 6 6 0 3 0 real new machinery, installations and equipment electrical and Furniture 6 0 5 6 0 3 20 1,000.00 1,000.00 1,000.00 6 0 5 00 6 0 6 6 0 5 10 1,000.00 Furniture Office Equipment 0.00 equipment for information processes 1,605.00 6 0 6 10 equipment for processes of information Total 1,605.00 236,605.00 Project Budget of income (euros)

4 current Transfers 213,500.00 4 0 4 0 0 4 0 0 0 213,500.00 213,500.00 General Council the General Council the General Council 213,500.00 3,605.00 capital transfers 7 7 0 7 0 0 7 0 0 0 3,605.00 3,605.00 General Council the General Council the General Council 3,605.00 8 0 8 19,500.00 financial assets Cash Treasury 19,500.00 19,500.00 Remnants Remaining 8 7 0 8 7 0 0 Total revenue budget 19,500.00 Treasury remnants of 236,605.00

 
Budget of the Court of accounts by 2016 expenditure budget (euros) 1 staff costs 444,585.96 1 0 1 0 0 219,949.61 219,949.61 remuneration costs remuneration costs remuneration Costs 1 0 0 20 1 1 1 1 0 133,079.15 219,949.61 permanent Remun. Basic and other rowing. pers. 133,079.15 122,646.69 1 1 0 10 1 1 0 00 permanent base Salary fixed Trienios 9,849.86 Raw 1 1 0 60 1 3 1 3 0 28,269.02 582.60 birth and temporary staff Rem. Bàsiq. and other rowing. Pers. 28,269.02 1 6 1 3 0 00 28,269.02 base Salary possible temporary staff Quot. soon. and move. to by the employer social security Contributions 1 6 0 1 6 0 00 55,288.18 63,288.18 social security Fees, costs of social security Contributions 1 6 0 10 31,892.69 remuneration, permanent 19,296.48 1 6 0 50 social security Fees, temporary staff Costs 1 6 3 1 6 3 00 4,099.01 social 8,000.00 staff training and improvement of personnel training and improvement of personnel diets 1 6 3 01 6,000.00 2,000.00 2 consumption of goods and 372,921.30 service 2 0 2 0 2 647.80 Rentals Rental buildings and other constructions 2 0 2 00 12.00 12.00 Rental buildings and other constructions 2 0 6 2 0 6 00 635.80 computer equipment rental renting computer equipment 635.80 2 1 2 6,235.08 2 1 conservation, repair, maintenance and repair and maintenance. Buildings and other cons. 500.00 2 1 2 00 repair and maintenance. Buildings and other cons. 500.00 Repar 2 1 3. and maintenance machinery, installed. and equipment. 2,235.08 2 1 3 00 Repar. and preservation. Machinery install. and equipment. 2 1 5 2,235.08 repair and maintenance. Furniture and effects 2 1 5 00 300.00 repair and maintenance. Furniture and effects 2 1 6 300.00 repair and maintenance of computer equipment repair and maintenance of computer equipment 2 1 6 00 300.00 300.00 2 1 9 repair and maintenance. Other material immob.
2 1 9 00 2,900.00 repair and maintenance. Other material immob.
2 2 2 2 0 360,038.42 2,900.00 Material supplies and other Office supplies office supplies 2 2 0 00 4,899.98 2 2 0 01 document Printing 2 2 0 10 400.00 2,000.00 ordinary furniture and utensils 2 2 0 20 500.00 press and magazines 499.98 2 2 0 30 Books and other publications 500.00 2 2 0 40 2 2 1 2 2 1 00 3,347.14 1,000.00 computing Material Supplies electrical energy 2,455.60 2 2 1 10 Water
2 2 1 30 26.93 Fuels for heating 504.61 2 2 1 60 pharmaceutical products and sanitary Cleaning Products 2 2 1 80 60.00 150.00 2 2 1 90 2 2 2 2 2 2 00 3,800.00 150.00 supplies Communications Other telephone services Postal Services and telegraphic 3,500.00 2 2 2 10 2 2 3 2 2 3 10 2 2 4 300.00 Messengers 300.00 300.00 Transport insurance 2 2 4 00 1,384.17 premiums insurance premiums. Civil responsibility 1,384.17 2 2 6 other services 1,650.00 2 2 6 10 2 2 6 21 series and 1,000.00 representation protocol. Care translations and proofreading 350.00 2 2 6 60 meetings, conferences and courses 300.00 2 2 7 work carried out by other companies 2 2 7 00 344,657.13 L. realitz. for cleaning companies and sanitation 4,507.76 L 2 2 7 10. realitz. for companies of security 449.37 2 2 7 30 L. URrealitz.per companies. 4,100.00 data processing L 2 2 7 40. realitz. by empr. Prints and publications 2,100.00 2 2 7 60 L. realitz. by empr. Studies and technical work 333,500.00 2 3 2 3 0 6,000.00 services compensation for reimbursement of per diem reimbursements of staff 2 3 1 2 3 0 30 4,000.00 diets 4,000.00 2,000.00 Locomotion 2 3 1 00 locomotion, and displacement of staff 3 4 3 150.00 deposit 2,000.00 financial expenses, deposits and other financial expenses Other 3 4 9 3 4 9 00 150.00 150.00 Others financial expenses Bank services Commissions 3 4 9 10 50.00 100.00 4 Transfers 4 9 2,400.00 currents on the outside 4 9 2 4 9 2 00 2,400.00 2,400.00 outdoor outdoors real Investments new Investments 17,500.00 0 6 6 2,400.00 500.00 6 0 8 Other tangible cultural Equipment replacement Investments 6 1 6 0 8 10 500.00 500.00 16,000.00 6 1 5 6 1 5 00 1,000.00 utensils and furniture Replacement and improvement of 6 1 5 20 500.00 furniture Replacement for printing Equipment 6 1 6 500.00 processes for information processes 15,000.00 6 1 6 10 Replacement and improvement of computer equipment intangible fixed assets intangible fixed assets 6 4 0 6 4 15,000.00 1,000.00 1,000.00 6 4 0 50 Total 1,000.00 applications 837,557.26 Revenue Budget expenditure budget (euro) 4 0 4 of the General Council 748,061.55 requited 4 0 0 4 0 0 00 748,061.55 748,061.55 of the General Council the General Council 748,061.55 5 capitalizations 0.00 0.00 bancàris accounts and deposits interests 5 2 5
2 0 5 2 0 00 0.00 bancàris accounts interests Of 0.00 17,500.00 Capital transfers accounts 7 7 0 7 0 0 7 0 0 00 17,500.00 17,500.00 General Council the General Council the General Council 17,500.00 8 8 7 8 7 0 71,995.71 71,995.71 financial assets Cash Treasury Remnants Remaining 8 7 0 00 71,995.71 Remnants of 71,995.71 Treasury income budget Total 837,557.26

 

The data protection agency's budget by 2016 expenditure budget (euros) 1 staff costs 285,229.93 162,369.73 remuneration costs remuneration Costs 100 10 162,369.73 100.00 bonus Costs 162,369.73 12 78,939.38 Remun 120 contractual Staff. bàsiq. and other rowing. pers Contract.
base Salary 120.00 78,939.38 contractual staff 78,939.38 16 Quot. soon. and move. employer social security Contributions by the 43,920.82 social 36,120.82 social security Dues 160.00 160, costs of social security Payments, contractual staff salary 160.30 24,297.61 163 11,823.21 social expenditures 163.10 7,800.00 staff other staff. Social benefits 7,800.00 2 real 111,305.00 services and Consumption 20 202 462.00 Rentals Rental buildings and other constructions 462.00 202.00 Rent buildings and other constructions 462.00 21 repair, maintenance and conservation 7,018.00 213 Repar. and maintenance machinery, installed. and equipment. 3,000.00 213.00 Repar. and preservation. Machinery install. and team. to repair and maintenance 216 3,000.00 4,000.00 216.00 computer equipment repair and maintenance of computer equipment repair and maintenance 217 4,000.00 goods intended for u.
18.00 217.00 repair and maintenance goods intended for u.
18.00 22 Material, supplies and other Office Material 103,325.00 220 4,350.00 220.00 office supplies document Printing 220.10 500.00 220.01 1,500.00 ordinary furniture and kitchenware 500.00 220.20 press and magazines 850.00 220.30 Books and other publications computer Material 220.40 500.00 500.00 221.00 221.10 221 2,295.00 Supplies electric power for locomotion, 221.20 25.00 900.00 Fuel Water Fuel 221.50 221.30 200.00 270.00 heating foodstuffs 500.00 221.60 pharmaceuticals and 200.00 100.00 sanitary cleaning products 221.80 221.90
Other 3,050.00 Communications 222 100.00 supplies telephone services postal services and telegraphic 222.10 3,000.00 222.00 50.00 223 500.00 500.00 Messengers 223.10 Transport insurance premiums 2,850.00 224 224.00 insurance premiums. Civil liability insurance premiums 224.20 2,500.00. Vehicles and 225 350.00 225.20 80.00 80.00 ceded State Taxes widgets 226 other services 25,900.00 226.10 Attentions and Protocol translations and proofreading of 226.21 3,000.00 2,000.00 226.60 meetings, conferences and courses Advertising and propaganda 226.70 10,900.00 10,000.00 227 work carried out by other companies 64,300.00 Treb 227.00. realitz. for cleaning companies and sanitation 1,600.00 227.10 Treb. realitz. for security companies 200.00 227.30 Treb. realitz. for companies. Treb 227.40 15,000.00 data processing. realitz. by empr. Impressions and Treb 227.60 3,500.00 publications. empr URrealitz.per. Studies and technical work 14,000.00 227.70 work carried out by legal advising 29,000.00 227.90 other jobs abroad 1,000.00 23 Compensation for services 231 Transport 500.00 500.00 231.00 Locomotion and displacement of personal financial Costs deposits 34 3 500.00 250.00, bonds and other financial expenses other expenses Other 349 250.00 250.00 250.00 349.00 financial 4 requited 700.00 49 outside 700.00 492 outside 700.00 492.00 outside 700.00 6 real Investments new Investments 60 603 4,000.00 4,000.00 Machinery , facilities and equipment electrical installations 603.20 500.00 500.00 605 and Furniture Office Equipment 605.10 500.00 500.00 606 equipment for information processes 3,000.00 606.10 equipment for processes of information Total expenditure budget 3,000.00 2016 401,484.93 Budget of income (euros) 4 requited 247,484.93 40 247,484.93 General Council the General Council the General Council 400 4000 247,484.93 247,484.93 7 capital Transfers 4,000.00 70 4,000.00 General Council the General Council the General Council 7000 700 4,000.00 4,000.00 Active 8 80 Treasury 870 150,000.00 150,000.00 financial Treasury Remnants Remaining 150,000.00 8700 Remnants of Treasury income budget Total 150,000.00 401,484.93