Law 7/2015, From January 15, The Budget For The Year 2015

Original Language Title: Llei 7/2015, del 15 de gener, del pressupost per a l’exercici del 2015

Read the untranslated law here: https://www.bopa.ad/bopa/027011/Pagines/lo27011001.aspx

Law 7/2015, from January 15, the budget for the year 2015 law 7/2015, from January 15, the budget for the year 2015 as the General Council in its session of 15 January 2015 has approved the following: law 7/2015, from January 15, the budget for the year 2015 Chapter. The credits and its modifications Article 1 scope of the budget of the State and of the law 1. In the budget of the State for the year 2015 are included: a) the budget of the general administration.
b) the budgets of public, parapublic institutions and other organisations:-Caixa Andorrana de Seguretat Social-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-Collective management of copyright and neighboring rights in the Principality of Andorra c) the budgets of public societies participated to the general administration :-Andorra Telecom, s.a.u.-radio and television of Andorra, SA-cattlemen, SA-Andorra Turisme, s.a.u.-waste treatment Centre of Andorra, Andorra development and investment, SAU SA-2. The amount of capital transfers in the Commons for the year 2015 with regard to all concepts including corresponds with the maximum amount of credits, of 54,600,000 EUR, entered in the subconcepte 76200, called "Transfers in the Commons".
This section has the rank of law by application of the provisions of article 57.3 of the Constitution of the Principality.
Article 2 State 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 425,089,364.35 euros and credit to cope with the exigibilitat of the financial assets and liabilities for an amount of 364,781,052.77 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 € 399,016,517.50.
b) With the amount of the indebtedness which is drawn to article 25.
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 260,580,906.65 euros. The resources provided during the financial year are € 260,580,906.65.
In the budget of the Institut Nacional Andorrà de Finances are awarded credits to meet all of its obligations for an amount of 3,283,726.00 euros. The resources provided during the financial year are € 3,283,726.00.
In the budget of the Andorran Health Care Service are awarded credits to meet all of its obligations for an amount of 58,264,855 euros. The resources foreseen during the year totalling 58,264,855 euros.
In the budget of the Forces Elèctriques d'Andorra are awarded credits to meet all of its obligations for an amount of 74,524,739 euros. The resources foreseen during the year totalling 74,524,739 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 328,401.29 euros. The resources foreseen for the year add up to 328,401.29 euros.
In the budget of the Institute of Andorran Studies are awarded credits to meet all of its obligations for an amount of 922,987.27 euros. The resources provided during the financial year are € 922,987.27.
In the budget of the University of Andorra are awarded credits to meet all of its obligations for an amount of 2,747,653 euros. The resources provided during the financial year are € 2,747,653.
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 215,066.88 euros. The resources foreseen during the year amount to 215,066.88 euros.
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, s.a.u. has awarded credits to meet all of its obligations for an amount of 81,335,258.26 euros. The resources provided during the financial year are € 81,335,258.26.
In the budget for radio and television of Andorra, SA are awarded credits to meet all of its obligations for an amount of 3,501,524.36 euros. The resources foreseen for the year add up to 3,501,524.36 euros.
In the budget of the society of Breeders, SA are awarded credits to meet all of its obligations for an amount of 1.756.703 euros. The resources provided during the financial year are € 1.756.703.
In the budget of the society Andorra Turisme, s.a.u. has awarded credits to meet all of its obligations for an amount of 17,528,884.24 euros. The resources foreseen for the year add up to 17,528,884.24 euros.
In the budget of the waste treatment Centre Society of Andorra, SA are awarded credits to meet all of its obligations for an amount of 10,832,092 euros. The resources foreseen during the year amount to 10,832,092 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 615,568.20 euros. The resources foreseen during the year amount to 615,568.20 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 following the said modification.
Article 4 credits can be extended 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, called "110 basic Salaries and other remuneration of permanent staff," with the exception of subconcepte 11080, called "new hires of permanent".
b) 130 concept, called "basic Salaries and other remuneration of temporary staff", the Andorran School Department of the Ministry of education and youth.
c) 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.
d) 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 of the Ministry of education and youth 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.
e) 161 concept, called "social benefits".
f) 163 concept, called "Social Costs of staff".
6. The following items, within the Ministry of health and well-being: 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 86.2 of the law 17/2008, of 3 October, of the social security and in accordance with article 18 of the law 18/2014, July 24, to amend the law 17/2008 , 3 October, social security, respectively.
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 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.
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 on the outside," juvenile justice project 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 Department of 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, as article 221 of the law 17/2008, of 3 October, social security, and in accordance with article 88 of the law 18/2014, July 24, to amend the law 17/2008, of 3 October, social security, respectively.
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 subconcepte 48265, called "Aid social integration", the project of the employment service of the Labour Department, to deal with the benefits for the promotion of employment.
and The following prevention and Department subconceptes) 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 "safety kits" 9. The subconcepte 20400, called "transport equipment rental", transport management project, to deal with the costs of hiring helicopter services.
10. The following items of the Ministry of education and youth: 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 and research, 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 and parapublic entities of public law must be made effective for the budgetary year 2015.
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 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 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.
b) subconcepte 22635, called "repatriation of nationals", from Bilateral and Consular Affairs Department.
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 49270 subconcepte, called "cooperation for development and others", of the Department of Multilateral Affairs and development cooperation, to provide help in cases of catastrophes.
f) on subconcepte 49206, 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.
g) on subconcepte 23100, called "Locomotion and movement of staff", of the project Cooperation Andorra-EU Bilateral and Consular Affairs Department, to meet the expenses of this nature, arising from the negotiation of an association agreement with the European Union.
h.) The subconcepte 22660, called "meetings, conferences and courses," Andorra Cooperation project-EU Bilateral and Consular Affairs Department, to meet the expenses of this nature arising from the negotiation of 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.
of) the subconcepte, called "47290 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 ", for advice and other technical work related to the exchange of information in tax matters, and the subconcepte 22175, called" euro coinage, "the Department of finance, respectively.
20. The following items of the Department of the environment: a) the subconcepte 20100, called "waste treatment Centre of Andorra, SA," to deal with the mud management expenditure of the sewage treatment plants.
b) Are subconceptes and the Department of the environment, 22700 22760 to deal with soil decontamination works with emergency character, as the regulation of contaminated soils, from 17 February 2010.
21. The 47290 subconcepte, called "to other private companies," transport management project, to deal with the eventual shortfall caused by the operation of the concession of the lines of transportation (express bus).
22. 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".
23. The following items, within the budget of Andorra Telecom, s.a.u., aimed at:-respond to customer demand and to avoid interruption of service: a) the 210 concept, "repair, maintenance and conservation".
b) 228 concept, "telecommunications operators".
c) 229 concept, "Supplies intended for the sale".

d) The subconcepte 60330, "Devices installed".
-Are intended to optimize yields of cash balances: e) on 800 concept, "acquisition of public sector debt in the short term".
f) 801 concept, "acquisition of public sector debt in the long term".
-Are intended to optimize the needs of global Treasury and Finance of the Administration for more percentage of distribution of dividends or in the concept of distribution of reserves, taking into account the needs of capital of the company in the medium term: g) The 75000 subconcepte, "distribution of benefits to the Government".
h.) The subconcepte 75001, "distribution of reservations".
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 derivative rules of law 18/2014, of 24 July, amending the law 17/2008.
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 the law 18/2014, July 24, to amend the law 17/2008.
c) 421 concept, "current Transfers to general branch performance".
d) 423 concept, "requited for benefits of retirement branch".
e) 424 concept, "current Transfers for family benefits".
f) 811 concept, "Acquisition and good outside of the public sector in the medium and long term," for contributions to the reserve fund.
g) 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 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.
26. The credits earmarked for the payment of the corporation tax that public and parapublic institutions and of public law must be made effective for the budgetary year 2015, in accordance with the provisions of Law 95/2010, of 29 December, of the income tax, amended by law 17/2011, from 1 December.
27. 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, the regulatory Regulation of this program, called "Renew", and with the Decree of March 16, 2011.
28. The following items of the Department of housing: a) the 48290 subconcepte, called "families", to address the recurring grant requests to the rental housing presented inside and out of time of the call.

b) 81010 subconcepte, called "Granting of credit", to meet the requests of credits to the emancipation and credits to access a rental housing.
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, in the course of the 30 days that follow the extension mentioned.

Article 5 Powers of 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 30 days that follow the authorization.
Second chapter. Budget management and public spending 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.

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 clothing and the technical equipment 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 under Contracts is meant by "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 – which corresponds to the amount of the award of the contract or unit price of adjudication for contracts the object of which you determine, and the term of execution.

Article 12 spending 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 authorisation of sanctions in application of article 65 of the law on the bases of the Tax Ordinance, from 19 December 1996, establishes that the fines, understood as a form of sanction, which exceed the amount of 7,500 euros must be agreed and imposed by the Government.

Article 14 Commitments of expenditure charged to 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 of the year 2015.

In the second exercise, 30% of the real income of the year 2015.
In the third exercise, 40% of the actual revenues of the year 2015.

Item 15 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 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 of 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 , September 22, to amend 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 16 Works subject to new forms of contract 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.

URpúbliques.pdf works Project 2004-0000000003 deviation from Sant Julià de Lòria, the project consists of the following phases, with a total amount of construction estimated at 80,672 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 total amount of construction estimated at 27,811 thousand euros.
-Phase IV (North of the tunnel of the rammed earth – link with CG1/pont Aixovall), with a total amount of construction estimated at 15,003 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 total cost of construction estimated phases III and IV includes the cost of construction itself, the cost of financing 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 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.
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 the works of the 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 the works, 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 expected to be within a maximum period of 36 months from the signature of the contract (6 months of the project to the successful bidder plus 30 months of execution of the works).

Article 17 Exceptions in 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 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 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 cash payment) 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 18 transfer concession 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 will be made public at the time of the 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: Department of welfare, budget 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 the Labor Department, 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 17.54% 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 income raised for 17.54% effective rate on the register of holders of economic activities, during the budget year corresponding to the year 2014, and up to the maximum of the amount of the credits budgeted spending for the year 2015 on 41214 subconcepte, "Chamber of Commerce".

Article 19 grants for access to housing 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 20 Assistance 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 21 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 2015.

Article 22 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 article 17 of the law on guarantees of the rights of persons with disabilities , on 17 November 2002, will be carried out in accordance with your affiliate scheme in the social security system according to the provisions of article 16 of the same law.

Article 23 the remuneration of staff 1. 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 cannot be increased during 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 cannot be increased during the year 2015.
2. The remuneration of the personnel of the general administration and the administration of justice cannot be increased during 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, do not apply any increase.
4. 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 cannot increase with the consumer price index (CPI). In order to determine the correct application of the zero 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.
5. Paragraphs 2, 3 and 4 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.
6. The remuneration of the personnel of the general administration and the administration of Justice that will hire the year 2015 will be scheduled in the salary tables of the law of the public function applied in the year 2014.

Article 24 recruitment of staff 1. During the year 2015 cannot create new places of civil servants or agents of the administration of indefinite, with the exception of the squares in the jobs listed below: a) a head of Department to the Department of Civil protection; two places of experts attached to the Finance Ministry in charge of international financial commitments acquired by the Principality of Andorra and the development of new fiscal framework; two places for the Department of health resources, medical technician and jurist, respectively; four seats for the Department of social welfare, two of which social workers, a psychologist and an educator; and two squares of law clerk.
The creation of posts that are cited in this section of the article, and that are assigned to the general administration, it must compensate with the depreciation of vacancies assigned to the same general administration.
b) A head of studies attached to the school of Sports and mountain Professions formations.
c) places below, attached to the Andorran health care Service:-deploy the National clinical history: a project manager and a computer systems analyst for the information systems service;

-to optimize the management and human resources planning: an optional nature of level IV for the service of Anesthesiology and resuscitation; an optional level III for the emergency service; an optional level IV for the service of pathological anatomy; an optional level III for the emergency service; and two technicians in medical transport for the Vital Service Advanced.
2. During the year 2015 half of the vacancies of the general administration to be generated or 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 strategically. With the exception of special bodies of Policemen, prisons, police, education, prevention and fire extinguishing and rescue, and the Department of taxation and Borders that can be covered in its entirety.
During the year 2015, the provision of places in a situation of assignment and secondment must make guaranteeing the principles of publicity, equality and competition.
3. During the year 2015 medical terminations up to 30 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 30 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 employment of the 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 is derived from the application of the legislation regulating the Andorran education system.
4. Of contracts with temporary staff of benefit for work or service that are in force, it limits the number for the year 2015 at the same number I had for the year 2014 and Ministry, and therefore, you can create new ones.
5. Paragraphs 1, 2, 3 and 4 are applicable to the administration of Justice, in public companies, in the public, parapublic entities 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.
6. 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 societies, public, parapublic entities and other public bodies must agree on a procedure to recruit temporary staff similar to the provisions of paragraphs 2 and 3.

7. New hires of special relationship must be published in the official bulletin of the Principality of Andorra.
Third chapter. Financial transactions Article 25 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 this program.
d) Arrange new borrowing operations with a maturity of no more than the date of December 31, 2015, up to an amount of 15 million euros, to address specific needs of Treasury.
e) Issue public debt or arrange credit operations for an amount of 30,444,220.67 euros to finance the deficit in the year 2015.
f) Arrange new borrowing operations for the year 2015 to meet the credits approved in previous years and reconduïts in the year 2015.
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 in article 15 of this law.

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 in 2014 and not formalized on December 31 of this year you can implement by 2015, in order 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 2015, in application of article 15.4 of the general law on public finance.

Article 26 reservations Deposits in guarantee


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 27 amendment of the first additional provision of the law 21/2006, of 14 December, on the tax on capital gains on real estate property transfer modifies the first additional provision in the following terms: "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 the year 2014 b) 1.00 for 2013 c) 1.01 for the year 2012) 1.04 for the year 2011 e) 1.05 for 2010 f) 1.05 for the year 2009 g) 1.07 for the year 2008 h) 1.11 for the year 2007 and 2006 for 1.14) j) 1.17 for the year 2005 "Article 28 retirement point purchase price the purchase price of the retirement point for the exercise 2015 has been upgraded in the same percentage that the selling price of the point of retirement.
First additional provision 1. From the entry into force of this law, the legal interest is established in the 1,491%. In the event that the Government does not pay its suppliers within the deadlines established by law, will incorporate in its legal interests corresponding delay payment automatically.
2. From the entry into force of this law, the moratori interest provided for in article 23 of the law 21/2014, 16 October, of the Tax Ordinance, is set out in the 2,982%.
All the regulations contained in the individual laws of each tribute that included references to the legal interest is understood in the moratori interest.
Second additional provision authorized expenditures charged to the budget credits 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 2014, 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.
Third additional provision in the event that, at the end of the year 2014, the consumer prices index was negative, it should be taken as a reference value for the year 2014 0%.
Fourth additional provision the 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 2015, do not appreciate in the year 2015.
Fifth additional provision the Government, exceptionally, apply to the Audit Office the general budget bill for the year 2015 without having it included the budget of the National Youth Forum in Andorra, because all the members of the Permanent Table have waived their charges or expressly have exhausted the mandate without have presented new candidates that will allow the renewal of this body.
Accordingly, the Government, exceptionally, apply to the Audit Office the project of the budget for the year 2015 of this entity of public law, separately and later to the rest of the Bill of the general budget for the year 2015, and in any case, after establishment of the Permanent Table.
First transitional provision Temporarily and until the entry into force of the article 107 of Act 18/2014, July 24, to amend the law 17/2008, of 3 October, of the social security system, modifies the seventh additional provision of law 17/2008, of 3 October, of the social security system, which is worded as follows: "1. The technical coefficients regulated in article 202 for the retirement pension before the sixty-five years are as follows : age 58 59 60 61 0.65 0.58 0.51 Coefficient 0.72 62 63 64 65 2 0.79 0.86 0.93 1.00. The technical coefficients regulated in article 204 for the revaluation of the retirement pension are as follows: age Coefficient 1.04 1.08 65 66 67 68 69 1.00 1.12 1.16 70 71 72 1.24 1.20 1.28 second transitional provision Temporarily and until the entry into force of the law 18/2014, July 24, to amend the law 17/2008 , 3 October, of the social security system, modifies the article 118 of the law 17/2008, of 3 October, of the social security system, which is worded as follows: "Article 118 Benefits for the people who perform an activity for own account 1. The people who perform an activity for own account are entitled to all the benefits provided for in this branch when, in addition to particular requirements required by each benefit, are in a situation of high labour in the contingency occur are protected and up to date of payment of your quotes, except that this law note otherwise.
1. The granting of deferment for the payment of the contributions of the people who perform an activity for own account gives the right to the benefits provided for in this branch as long as they fulfil the conditions of the postponement.
2. If these people, at the time of applying for the demand for benefits, they are not aware of the payment of their contributions and do not meet the conditions of the postponement, but find themselves in a situation of high employment, will not be able to issue any document on taking office and receive the benefits that are applicable at the time in which retroactive manner have made the payment mentioned without prejudice to the penalties that will be imposed.
3. The benefits derived from work-related injury or occupational disease do not require previous periods of contribution. "
Third transitional provision Temporarily and until the entry into force of the law 18/2014, July 24, to amend the law 17/2008, of 3 October, of the social security system, modifies the article 197 of the law 17/2008, of 3 October, of the social security system, which is worded as follows: "in the event that the insured person meets the requirements regulated in article 195 , your payment of the share capital is to return to the insured the updated quotes up to the year 2012 in accordance with the CPI. These quotes do not appreciate for the year 2015.

To update the previous monthly payments in the year 1998, the average of the CPI French and Spanish. "
Fourth transitional provision since the entry into force of this law until the entry into force of the law of the budget for the year 2016 is in suspense the update or the hotfix on the rise of income of all contracts of lease of urban properties, both for housing that are intended for the exercise of a trade, industry education, professional, or of any other kind, and also of contracts of lease of lands for a use different from the agricultural exploitation, forest or terracing. This suspension also applies to contracts of lease of garages and parking spaces.
Repealing provision 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.
First final provision modifies the article 7 of the law 2/2012, from March 15, of measures of containment of public expenditure in the area of staff 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 and 2014-2015 is totally suspended, both with regard to management and to the reward. "
Second final provision modifies the point 2 of article 23 of the general law of the public finances, of December 19, 1996, 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. "
Third final provision is additional paragraphs 3, 4, 5 and 6 of article 36 of the general law of the public finances, of December 19, 1996, 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 programme of budgetary control that determine or parapublic entities of public law, public societies 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 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 fifth 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 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 will be 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.
A sixth final provision modifies the law on public procurement, on 9 November 2000, in paragraphs, sections and articles that are mentioned below: a) the paragraph c) of paragraph 1 of article 2 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 labour regulations." b) paragraph 2 of article 54 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. "c) paragraph 1 of article 66 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. "
Available end seventh bustle to the Government that a maximum period of three months from the entry into force of this law published in the official bulletin of the Principality of Andorra on the consolidated text of the law on public procurement, of 9 November 2000; of law 31/2008 of 18 December on measures of economic reactivation, and the 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 that includes the changes introduced so far in these laws.
Eighth-final provision this law shall enter into force the day after being published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 15 January 2015 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 PROJECT 2015 Government revenue Budget 2015 economic Classification-concepts (euros) 1 direct Taxes 68,883,417.69 1 0 1 0 0 68,857,377.69 on income of individuals 1,632,839.20 1 0 1 1 0 3 52,817,640.43 economic activities/Societies income tax for non-residents 14,406,898.06 26,040.00 1 2 2 1 2 direct taxes Other direct taxes
26,040.00 2 excise 294,796,059.31 2 0 On trans. patrim. 2 0 0 1,661,989.55 2 1 URact.jurid.doc and 1,661,989.55 about 291,591,416.12 On interviews broadcast 2 1 0 2 1 3 2 1 1 133,620,722.24 2,668,415.34 services consumption goods Consumption excise 44,831,984.94 2 1 4 On the outdoor traffic 110,470,293.60 2 2 2 2 0 1,542,653.64 about the game On the game 1,542,653.64 3 fees and other income Taxes 24,474,760.00 10,718,596.53 3 0 3 0 0 3 0 1 4,727,712.18 economic activity rate rate of vehicles 4,420,240.92

3 0 3 3 0 7 3 0 4 706,917.00 280,329.78 brands Rate judicial Rate Rate Rate 577,788.15 work requests 5,608.50 3 1 3 0 8 animal health service delivery 6,441,109.96 3 1 0 3 1 1 41,389.92 legalisation of documents licences, permits and authorizations 604,173.23 3 1 2 3 1 4 3 1 3 42,199.92 Certificates 15,193.33 health services school 473,218.84 Registration 3 1 6 3 1 5 1,001,658.50 Passport Cards in registry 1,111,546.19 3 1 7
Use digital mapping 3 1 8 3 1 9 260.70 6.04 inspections other services 3,151,463.29 341,256.88 3 2 0 3 2 sales of goods sales of own publications Printed 3 2 3 3 2 1 54,346.18 70,946.34 Photocopies and other prod. 2,021.44 3 2 4 3 2 5 32,775.30 cartography and aerial photography reproduction Ef. Useless and waste material 3 2 7 3 2 9 3 2 6 diverse Documentation 98,573.36 31,467.59 51,126.67 Health Products 87,215.61 3 3 3 3 0 Other assets Refunds of exercises 3 3 1 3 4 87,215.61 other revenue streams locked budget 6,886,581.02 3 4 1 3 4 2 3 4 0 3,856,678.81 Sanctions 211.76 Files 617,826.23 2,411,557.36 3 4 3 3 4 4 Damage unexpected Surcharges and Auctions 306.86 3 4 5 Extraordinary Income 4 requited 4
0 4 0 9 Other State subv. Of the administrative. of the State bodies, 4 2 commercial districts. Indust. Grants 4 3 4 2 9 Other financial transfers abroad 4 4 4 3 9 foreign subsidies of companies Públ and other Ent Públ.

other public institutions 4 4 9 4 8 4 8 9 Other current transfers abroad 5 capitalizations 5 1 10,862,280.50 int. advances and loans 609.24 5 1 8 in instit. non-profit 609.24 Int.de 5 2 deposits and bank accounts 584.58 5 2 0 interest on bank accounts deposit Interests 5 2 1 5 3 5 3 0 584.58 Produc.de 10,625,182.00 10,625,182.00 results distribution distribution results distribution 5 3 1 result. Extraordinary Income 5 4 5 5 5 4 1 34,121.67 Rentals 34,121.67 properties Result from commercial operations 196,642.90 5 5 0 result of commercial operations 5 8 5 8 0 5,140.11 196,642.90 late payment penalty late payment penalty 5,140.11 5 9 other revenue Revenue from investments Total 5 9 0 real property without assets or financial liabilities financial assets 1,514,415.31 8 399,016,517.50 8 1 sale of oblig. And good outside of the P 8 2 8 1 0 6,450.00 6,450.00 short-term Reintegr. loans granted to SP Reinteg 8 3 8 2 1 medium and long term loans. loans out SP 80,575.31 80,575.31 8 4 8 3 1 medium and long term loans repayment of deposits and fiance made 1,427,390.00 8 4 1 repayment of bonds 1,427,390.00 9 9 9 0 0 0 356,616,000.00 389,339,484.31 financial liabilities Debt debt 356,616,000.00 9 2 loans received abroad 30,444,220.67 Loan 9 2 0 c/t 9 4 9 4 0 21,421.64 9 4 1 Deposits Deposits 30,444,220.67 private entities 21,421.64 Bonds 9 5 Benefit for coinage 2,257,842.00 coin 2,257,842.00 coins coinage benefit 9 5 0 Total financial assets and liabilities TOTAL 390,853,899.62 789,870,417.12 public sector Budget REVENUE budget 2015 economic Classification budget of the Caixa Andorrana de Seguretat Social-CASS Multi-annual expenditure budget 1 100 basic Remuneration 5,045,253.00 0.00 staff costs and other remuneration of senior posts and 110 130 3,579,026.00 98,300.00 basic Remuneration fixed basic remuneration of staff temporary staff 680,536.00 163 631,201.00 social security Payments 160 social expenditures of staff 56,190.00

2 the consumption of goods and services 2,949,647.00 0.00 202 Rent of buildings and other constructions 306,164.00 206 renting computer equipment 107,972.00 other 12,103.00 material fixed assets Rental 209 210 repair and maintenance of land and natural goods 8,960.00 212

Repair and maintenance of buildings and other constructions 65,000.00 213 repair and maintenance of machinery, installations and equipment 136,476.00 214 repair and maintenance of transportation equipment 215 6,006.00 repair and maintenance of furniture and effects 216 44,584.00 repair and maintenance of computer equipment 721,957.00 220 221 222 260,900.00 90,700.00 Office Equipment Supplies Communications 59,400.00 223 224 225 29,830.00 50,208.00 Transport insurance premiums Taxes 226 227 99,007.00 143,280.00 other services work carried out by other companies 794,600.00 230 Refunds of diets 12,500.00 3
Financial expenses Bank 349 9,300.00 320 18,300.00 0.00 services banking services 9,000.00 4 requited 421 127,225,815.00 211,366,155.00 0.00 general disease Benefits old age benefits 423 424 84,022,340.00 family benefits 104,000.00 482 families and institutions without profit 14,000.00 operating expenses 1,212,534.00 432,000.00 219,379,355.00 0.00 real Investments 6 603 Machinery, installations and equipment and Furniture 605 100,000.00 13,000.00 612 buildings and other constructions 137,500.00 613 Machinery , facilities and equipment and Furniture 31,050.00 615 616 47,000.00 information process equipment 212,604.00 640 671,380.00 432,000.00 1,212,534.00 432,000.00 investment expenses intangible fixed assets financial assets 8 811 831 37,177,423.65 39,989,017.65 0.00 to medium-and long-term loan to medium and long term off SP 2,811,594.00 variation of financial assets and liabilities Total 260,580,906.65 432,000.00 39,989,017.65 0.00 expenditure budget Budget of income and social contribution taxes incl. 202,327,774.20 121 1 direct Quotes general Quotes 123 85,945,252.70 disease 116,382,521.50 retirement branch branch

3 fees and other revenue 1,539,813.50 1,310,000.00 332 331 general branch benefits Withdrawals Withdrawals of retirement benefits 45,813.50 341 345 148,000.00 penalties Rama surcharges and other income 36,000.00 4 421 52,109,148.35 general disease benefits requited To 423 424 5,665,716.00 46,339,432.35 old age benefits For family benefits 104,000.00 5 capitalizations 1,923,221.40 524 537 8,000.00 bank accounts interest and dividends Interests of assets of the reserve fund 270,000.00 541 542 1,570,221.40 rental property Income property 75,000.00 consumption 8
831 2,680,949.20 financial assets loans and advances Total reimbursement of off-Budget income budget 2,680,949.20 S.P. 260,580,906.65 of the Institut Nacional Andorrà de Finances-INAF expenditure budget 1 1,703,200.00 staff costs 100 Board of Directors Remuneration the remuneration of contractual personnel 120 110,000.00 basic basic Salaries and other 130 1,304,000.00 and other temporary staff social security Payments 160 8,000.00 163 201,200.00 Social Costs of the personnel 885,876.00 services and goods 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 1,100.00 repair and maintenance of furniture and effects 216 400.00 repair and maintenance of computer equipment 60,000.00 219 repair and maintenance of other fixed assets 500.00 220 221 222 9,600.00 20,100.00 Office Equipment Supplies Communications 33,500.00 224 225 226 20,000.00 7,000.00 insurance premiums Taxes other services 80,900.00 227 work carried out by other companies 510,576.00 231 36,000.00 Locomotion 3 340 12,500.00 financial expenses interest on deposits
2,601,576.00 operating expenses 682,150.00 6 real Investments 12,500.00 603 Machinery, installations and equipment and Furniture 605 606 20,000.00 12,150.00 equipment for information processes 50,000.00 640 600,000.00 investment Expenses Total intangible fixed assets 682,150.00 3,283,726.00 Revenue Budget expenditure budget 3 fees and other income 1,653,000.00 311 licences, permits and authorizations 0.00 321 322 annual Rates 303,000.00 Rates of 1,350,000.00 supervision 5 531 1,118,076.00 1,118,076.00 deposits interests capitalizations 8 Remnants of Treasury 512,650.00 870 Incorporating remnants of Total Budget 3,283,726.00 512,650.00 Treasury revenue budget of the Andorran Health Care Service-SAAS Multi-annual expenditure budget 1 Basic Salaries and other staff costs 31,208,200.00 36,288,217.00 0.00 110 130 basic remuneration of temporary staff social security Payments 160 0.00 163 4,524,175.00 social expenditures of staff 555,842.00 2 consumption of goods and services 19,252,363.00 4,725,100.00 rentals 487,818.00 202 203 machinery Rental land and natural goods , facilities and equipment 213 78,321.00 repair and maintenance machinery, installations and equipment repair and maintenance of computer equipment 567,528.00 216 218 828,747.00 repair and maintenance of medical apparatus and instruments 558,110.00 220 221 222 10,741,406.00 164,667.00 Office Equipment Supplies Communications 256,000.00 223 224 225 272,580.00 350,100.00 116,000.00 Transport insurance premiums Taxes 226 227 54,800.00 10,100.00 other services work carried out by other companies Refund 229 5,048,286.00 4,375,000.00 0.00 0.00 diets or Unexpected weaknesses 230 231 68,000.00 Locomotion 3 financial expenses 39,000.00 0.00

Other financial expenses 349 350 39,000.00 negative Differences of 0.00 change 4 cost accounts requited 20,000.00 0.00 472 requited to private companies 482 requited to non-profit institutions 20,000.00 55,599,580.00 4,725,100.00 real 2,665,275.00 605,000.00 602 Investments 6 streams Costs buildings and other constructions 0.00 0.00 investment projects and studies 609 612 buildings and other constructions 100,428.00 613 Machinery , facilities and equipment transport Equipment 1,315,347.00 389,000.00 614 615 616 467,000.00 116,000.00 14,000.00 and Furniture equipment for information processes 349,500.00 619 Other intangible fixed assets intangible fixed assets capital Expenditures 419,000.00 100,000.00 640 0.00 Total 2,665,275.00 605,000.00 58,264,855.00 5,330,100.00 Revenue Budget expenditure budget 4 requited 411 11,869,383.00 Other subsidies from the administration of the State 11,869,383.00 5 capitalizations 43,730,197.00


570 results of business operations 43,730,197.00 capital Transfers 7 761 2,665,275.00 Ministry of health 2,665,275.00 58,264,855.00 income budget Total budget of Forces Elèctriques d'Andorra-FEDA Multi-annual expenditure budget 1 5,937,887 0 110 basic Salaries and other staff costs fixed basic Remuneration 4,863,189 130 staff and other temporary staff social security Dues 37,416 160 713,683 161 148,589 163 social benefits social Costs of staff 175,010 2 Consumption of goods and services 38,591,289 2,896,052 200 Rent land and goods 3,000 202 natural Rent buildings and other buildings computer equipment Rental 32,693 206 5,100 212 buildings and other constructions 713,805 136,800 213 Machinery and facilities and equipment transport Equipment 1,839,323 577,378 214 30,000 215 furniture and utensils computer equipment 6,000 216 352,137 711,317 220 office supplies 148,067 221 171,676 223 Communications 82,500 222 15,678 224 Transport streams Supplies insurance premiums Tax 431,800 1,321,481 225 571,429 226 674,031 227 other services work carried out by other companies 692,969 149,076 228
32,808,183 230 supplies reimbursement of per diem Expenses Loan Interest 443,448 0 310 financial 10,800 3 Locomotion 2,100 231 442,448 330 interests of 1,000 6 real estate Investment accounts 24,876,946 80,126,365 600 natural land and buildings and other constructions 1,800,000 9,786,844 602 1,575,000 5,833,492 603 Machinery, installations and equipment transport Equipment 18,850,000 59,770,029 604 70,000 280,000 605 furniture and office equipment computer Material 20,000 40,000 606 1,700,000 2,800,000 640 intangible fixed assets capital Transfers 861,946 1,616,000 7
2,324,777 0 750 2,324,777 9 capital transfers financial liabilities 2,350,391 0 913 loan amortization 2,070,578 940 return of deposits Total 279,813 74,524,739 83,022,416 Revenue Budget expenditure budget 4 requited 8,040 410 transfer to semi-public entities 8,040 5 capitalizations 59,858,865 530 bank accounts 19,100 571 selling real 1,750 572 providing services other revenue 59,743,468 573 94,546 8 14,335,740 9 14,335,740 870 Treasury Treasury Remaining remnant of financial liabilities long-term Loan 322,094 913
0 940 Deposits received Total income 74,524,739 budget 322,094 budget of the training school of Sports and mountain Professions-expenditure budget EFPEM 1 164,475.90 staff costs 110 basic Salaries and other remuneration fixed staff (bru) 160 20,828.82 143,647.08 social security Payments 2 consumption of goods and services 215 161,005.39 repair and maintenance, furniture and equipment repair and maintenance 216 25.00 effects 300.00 220 221 222 1,123.91 Supplies Office supplies 1,600.00 1,800.00 224 223 500.00 Transport Communications
Insurance premiums 3,400.00 226 227 4,000.00 services work carried out by other companies refund of 230 147,656.48 231 300.00 Locomotion 300.00 diets 3 financial expenses financial expenses Operating Expenses Other 349 420.00 420.00 325,901.29 6 605 and 606 1,600.00 Furniture 2,500.00 real Investment Facilities for information processes Investment Costs 900.00 2,500.00 Total expenditure budget 328,401.29 Budget of income and other Taxes 162,375.00 income 3 Validation 310 315 320 12,928.00 accredited School Enrolment Certificates 0.00 143,547.00 courses

325 326 330 3,805.00 2,080.00 examination Rights access Testing sports educator Cards act. Natural environment 4 15.00 requited 409 89,546.16 grants from the administration of the State 89,546.16 7 capital Transfers capital Transfers 709 2,500.00 2,500.00 State 8 financial assets 73,980.13 73,980.13 Total cash Remaining 870 income budget 328,401.29 budget of the Institute of Andorran Studies-IEA Estimate of expenses 1 110 742,174.28 staff costs Salaries and other remuneration of permanent 616,638.57 130 Remun. Bàsiq. And other possible Character, agent social security Payments 160 ADM. 26,442.39 99,093.32 2 consumption of goods and services 180,012.99 Rental buildings and other constructions 202 213 21,268.64 repair and maintenance machinery, installations and equipment 24,790.00 216 repair and maintenance of computer equipment 7,170.00 219 repair and maintenance of other fixed assets 2,184.00 220 221 222 7,700.00 7,610.02 Office Equipment Supplies Communications 12,166.97 223 224 225 2,200.00 250.00 Transport insurance premiums Taxes 48.50 226 227 28,391.00 other services work carried out by other companies
230 58,133.86 231 5,750.00 Locomotion 2,350.00 diets refund 3 330 349 800.00 financial expenses interest on current accounts Other financial expenses operating expenses Total 922,987.27 800.00 expenditure budget 922,987.27 Budget of income 4 Requited 922,987.27 400 922,987.27 401 requited current Transfers Total revenue budget 922,987.27 budget of the University of Andorra expenditure budget 1 Basic Salaries and other staff costs 100 1,811,119.00 110 105,490.00 basic Remuneration and other high-ranking personnel remuneration 130 1,179,503.00 fixed
Basic salaries and other remuneration of temporary staff 270,221.00 160 163 231,025.00 social security Fees costs of training and improvement of the personal Consumption of goods and services 790,391.00 24,880.00 2 current 202 Rent buildings and other constructions 213 10,358.00 repair and maintenance machinery, installations and equipment 215 72,838.00 repair and maintenance. Furniture and effects 630.00 220 221 222 59,979.00 Supplies 41,939.00 supply and other Material Communications 12,000.00 224 223 226 6,549.00 9,550.00 Transport insurance premiums other services 64,905.00 227 work carried out by other companies refund of 230 504,143.00 231 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 84,923.00 currents Transfers to non-profit institutions 84,923.00 operating expenses 2,687,733.00 6 603 59,920.00 real Investment machinery and facilities
605 and 606 20,420.00 Furniture 15,000.00 equipment for information processes 20,000.00 608 Other fixed assets intangible fixed assets 640 4,300.00 200.00


59,920.00 investment expenses Total expenditure budget 2,747,653.00 Budget of income and other income Taxes 3 311 525,359.00 sign up, courses and other services 498,499.00 rights 25,555.00 313 319 320 180.00 Certificates sign up/1,125.00 Documentation 4 requited 2,146,900.00 2,091,172.00 55,728.00 other Subsidies requited 400 440 5 15,473.00 Other capitalizations 520 financial income 14,073.00 Rentals 59,920.00 capital transfers 7 541 1,400.00 702 capital Grants Total Budget 59,920.00 budget 2,747,653.00 HALF income society of collective management Copyright and neighboring rights in the Principality of Andorra 1 expenditure budget staff costs 25,304.50 22,100.00 social security Payments 160 100 Contract Staff contractual staff 3,204.50 2 consumption of goods and services 171,213.37 Rental 116,130.12 Rental 209 208 other intangible fixed assets other fixed assets computer equipment repair and maintenance 216 300.00 0.00 220 222 225 950.00 Communications Office supplies 500.00 Taxes 700.00 226 227 16,483.25 other services work carried out by companies , studies and technical work 34,150.00 229 230 1,000.00 diets or insufficient Repayment Unforeseen 0.00 1,000.00 Locomotion 231 3 financial expenses Loan Interest 310 1,500.00 0.00 0.00 other expenses accounts Interests 330 349 1,500.00 4 requited 14,549.01 482 families and non-profit institutions 12,904.01 492 on the outside 1,645.00 operating expenses 212,566.88 6 605 and 606 Furniture 2,500.00 real Equipment Investment information processes 640 intangible fixed assets investment Expenses Total budget of 2,500.00 2,500.00 215,066.88 fee income Budget 5 capitalizations 500 215,066.88 result of commercial transactions financial assets 8 215,066.88 0.00 0.00 Total 870 Treasury revenue budget Remnants 215,066.88 budget of Andorra Telecom, s.a.u. Multi-annual expenditure budget 1 Basic Salaries and other staff costs 8,637,505.20 11,808,602.81 0.00 0 110 fixed basic Remuneration 130 staff and other temporary staff 674,068.76 0 0 1,388,222.93 social security Payments 160 161 163 staff social benefits social Costs 626,450.00 482,355.91 0 0 2 real Consumption 202 30,928,214.26 401,000.00 services and Rents buildings and other constructions 66,810.00 210 repair, maintenance and conservation 9,659,755.27 220 221 222 1,668,954.96 53,559.60 Office Equipment Supplies Communications 90,350.00 223 224 225 401,000.00 401,000.00 8,820.00 Transport insurance premiums Taxes 226 227 668,080.00 1,749,700.00 other services work carried out by other companies 4,516,755.16 228 7,211,290.31 229 telecommunications operators Supplies destined for sale 230 4,723,988.96 231 101,950.00 Locomotion 7,200.00 diets refund 3 financial expenses financial expenses Other 209,780.00 349 209,780.00 0.00

4 current Transfers 404,789.00 0.00 492 requited to other operating expenses 27,168,486.20 37,058,195.00 404,789.00 43,351,386.07 401,000.00 real Investments 6 602 603 2,184,000.00 29,460,000.00 Buildings and other constructions machinery and facilities 16,337,500.00 7,077,000.00 transport Material 604 605 606 furniture and kitchenware 0 0 115,000.00 40,000.00 equipment for processes of information 2,037,541.00 0 6,454,445.20 521,195.00 8,300,000.00 0.00 capital transfers 7 640 750 intangible fixed assets transfers of capital in financial assets 8 800 2,515,386.00 0.00 8,300,000.00 Government Acquisition debt short-term debt Acquisition SP 801 1,000,000.00 public sector long term Deposits 37,983,872.19 37,058,195.00 1,515,385.99 investment expenses Total 840 expenditure budget revenue Budget 81,335,258.26 37,459,195.00 5 capitalizations 78,881,212.26 500 titles and interests of the State 570,464.00 520 interests of deposits and bank accounts Billing Check 51,730,748.26 to 500,000.00 560 561 to operators 26,080,000.00 8 2,454,046.00 financial assets short term debt Alienation 801 800 SP debt Alienation SP home run Total revenue budget 2,454,046.00 81,335,258.26

Budget of the radio and television of Andorra, SA-RTVASA expenditure budget 1 2,216,556.59 basic Salaries and other staff costs 110 remuneration fixed basic Remuneration 130 1,874,847.11 staff and other temporary staff remuneration Other self-produced 160 140 55,770.00 personal social security Payments 0.00 163 279,939.48 social expenditures of the personal Consumption of goods and services 2 6,000.00 202 1,086,398.33 203 161,280.00 Rental buildings and other construction machinery rental , facilities and equipment Rental 13,543.20 rental 112,195.24 208 204 transport 52,754.75 services ́altres 213 65,565.63 214 machinery and facilities and equipment repair and maintenance. 6,000.00 transport material ́equips 33,988.20 216 220 repair and maintenance of computer office supplies 12,452.40 Supply 117,149.76 64,393.32 221 222 223 224 612.84 Transport streams Communications insurance premiums 225 226 227 282,670.99 32,364.48 7,316.30 Taxes other services work carried out by other companies refund of 230 118,111.22 231 3,000.00 Locomotion 3,000.00 diets 3 330 3,000.00 financial expenses interest on current accounts Other financial expenses 349 0.00 3,000.00 operating expenses 3,305,954.92 real Investments 613 195,569.44 6 Machinery 148,569.44 equipment, facilities and transport Material 614 615 616 1,500.00 0.00 and Furniture equipment for information processes 8,000.00 619 Other fixed assets intangible fixed assets investment Fee 1,000.00 640 36,500.00 195,569.44 Total expenditure budget 3,501,524.36 Budget of income 4 requited 2,885,954.92 443 Of the general administration 2,885,954.92 5 420,000.00 420,000.00 Capitalizations Advertisement 551 7 743 195,569.44 capital transfer to public companies and other public entities Total 195,569.44 3,501,524.36 revenues budget budget of Ranchers of Andorra , SA expenses budget 1 50,090 110 staff costs Salaries and other remuneration of contractual personnel social security Dues 44,744 160 5,347 2 consumption of ordinary goods and Services Office Equipment Supplies 4,000 221 1,706,013 220 1,610,000 225

Taxes 3,400 226 1,613 227 other services work carried out by other companies and personal financial Costs 2,000 3 displacement of Locomotion 85,000 231 600 349 Other financial expenses Total expense Budget 1,756,703 budget 600 of Income Taxes and other revenue Sales 1,698,203 300 3 1,683,203 310 General Services current Transfers ́Andorra Total of 15,000 4 58,500 420 58,500 income budget 1,756,703 Budget of Andorra Tourism Staff costs 1 expenditure budget, SAU 1,067,743.98 110 basic Remuneration and other contractual staff 130 880,000.00. rowing Remun. Bàsiq. And other possible Character, agent social security Payments 160 ADM. 9,993.98 163 127,750.00 Social Costs of the personnel 16,409,571.28 services and goods consumption 2 50,000.00 202 Rent buildings and other constructions 90,923.72 208 renting other services 213 38,767.70 repair of machinery, installations and equipment office supplies 17,717.66 Supply 220 221 222 223 40,800.00 Communications 5,748.91 18,000.00 ordinary 55,000.00 Transport insurance premiums 3,024.00 224 225 226 227 16,018,325.41 2,300.00 Taxes other services work carried out by other companies Refund 230 62,062.33 of diets 17,550.00 231 39,351.55 Locomotion 3 financial expenses financial expenses Other operating expenses 3,476.00 3,476.00 17,480,791.26 349 6 603 48,092.98 real Investment machinery, installations and equipment and furniture, 605 616 500.00 10,000.00 equipment for processes of 640 8,037.00 ́informació 29,555.98 0.00 capital transfers to intangible fixed assets 7 700 in the State 0 Total 48,092.98 investment expenses expense budget 17,528,884.24 Budget of income and other income Taxes 3 380 150,000.00 Return IGI 150,000.00 4 requited 16,508,522.34 400
Of the State 16,508,522.34 5 834,000.00 834,000.00 Income 500 Capitalizations 7 transfer of capital 36,361.90 Capital 36,361.90 Government 700 Grant 8 financial assets Total 0.00 0.00 remaining budget of 870 Treasury income 17,528,884.24 budget of the waste treatment Centre expenditure budget 1 990,645 110 basic Salaries and other staff costs fixed Remun 842,850 130 staff. Bàsiq. and other, eventual social security Dues 3,451 160 Character ADM. agent 122,351 163 Social Costs of the personnel and goods consumption 21,993 2 3,856,867 203 machinery Rental services, facilities and equipment. transport equipment rental 2,937 204 0 212 repair and cones, buildings and other constructions 21,830 213 Rep. and conserv.de machinery and facilities and equipment 996,757 216 repair and maintenance of computer equipment Office Equipment 4,433 220 7,522 221 388,602 222 currents Supplies Thin 12,436 224 Communications 159,482 225 130,176 226 21,321 227 other services Taxes insurance work carried out by other companies 2,111,373 3 2,419,198 310 financial expenses interest on current account Interest 2,394,336 330 loans 0 349 Other financial expenses Investments 170,126 603 24,863 6 real machinery, installations and equipment 150,271 612 buildings and other constructions furniture and kitchenware 11,704 615 0 616 equipment for processes of 8,151 8 884,456 9 ́informació financial assets financial liabilities Repayment of deposits 884,456 840 2,510,800 912 short term loans 2,510,800 loan capital Repayment 913 0 Total expenditure budget 10,832,092 Budget of income 5 Income Equity Sales other revenue 10,832,092 571 1,003,433 572 4,901,859 573 Services Total 4,926,800 income budget 10,832,092 Budget Andorra development and investment, SAU-ADI, SAU Budget of expenses 1 110 basic Salaries and other staff costs 371,084.20 282,255.54 32,916.00 130 160 temporary staff Remuneration social security Payments 163 42,799.88 social expenditures of staff 13,112.78 2 consumption of goods and 201,214.00 service 202 Rents buildings and other constructions 0.00 0.00 220 221 222 2,975.00 Office Equipment Supplies Communications 5,520.00 223 17,199.00 225 226 1,800.00 Transport Taxes other services 76,720.00 227 work carried out by other companies 87,000.00 241 new services: various events 10,000.00 3 financial expenses other expenses 4 finenceres 349 270.00 270.00 requited 40,000.00 472 requited to other organisms 40,000.00 operating expenses 612,568.20 6 real Investments 3,000.00 606 equipment for processes of information investment Expenses 3,000.00 3,000.00

Total expenditure budget 615,568.20 Budget of income 4 requited 443 612,568.20 to public companies and other public entities 612,568.20 5 capitalizations 0.00 0.00 590 550 commercial operations Result from actual investment Income capital Transfers 7 743 3,000.00 0.00 to public companies and other public bodies 3,000.00 8 811 Total 0.00 0.00 Remaining financial assets cash revenue expenditure budget 615,568.20 budget 2015 functional classification-programs (euros) 0 public debt and financial operations 378,478,833.40 00 Public Debt and financial operations 378,478,833.40 001 Public Debt of the State 367,044,657.56 0001 public debt of the State 367,044,657.56 002 financial operations 11,434,175.84 0002 financial operations 11,434,175.84 1 general Services 43,141,418.15 11 of the 112 2,277,598.43 State of 2,277,598.43 Government 2,277,598.43 government general Administration Activities 23,037,733.18 1121 12 121 General Services support to the Government's administrative management 7,241,962.83 1211 1212 3,778,641.76 3,463,321.07 administrative Infrastructures 122 Other 1221 2,777,063.77 Administrative services providing services 2,495,649.78 1222 281,413.99 Publications

13,018,706.58 public service human resources Organization 123 1231 13,018,706.58 13 5,863,913.85 1,811,869.78 administration 131 foreign Management and General Services 1311 1,811,869.78 132 3,291,692.27 1321 3,291,692.27 diplomatic relations diplomatic Action 133 international cooperation 760,351.80 1332 Pyrenees working community contribution to international initiatives 1333 239,986.63 520,365.17 14 11,962,172.69 142 Justice Administration of Justice 8,728,418.82 justice agencies 1421

legal and Forensic Medicine 1423 1422 8,044,267.43 384,151.39 judicial Infrastructures 300,000.00 143 prison 1431 3,233,753.87 prison 3,233,753.87 2 civil protection and public safety 22,339,474.92 Safety 22,339,474.92 Safety 221 22 civil and public order 2211 22,339,474.92 public safety 15,894,467.95 2212 prevention and fire extinguishing 2214 312,800.76 6,132,206.21 civil protection 3 social action: social Protection 31 312 19,131,725.98 25,212,728.42 protection and promotion to primary care primary care 3121 4,497,974.50 313 4,497,974.50 prevention programmes and integration 9,782,044.33 3131 Childhood , Youth and family 1,263,954.93 314 8,518,089.40 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 4,526,707.15 3,720,443.77 594,948.46 prevention and control risk and Detection 211,314.92 Population 317 3165 social equality and social Welfare Promotion policies 3171 6,081,002.44 3,488,312.23 3211 32 321 educational Promotion scholarships and grants to students 3,488,312.23 322 2,592,690.21 2,592,690.21 3221 Housing Policy Housing Policy 4 production of public goods social 174,304,104.71 41 74,528,013.62 Health 73,210,136.75 health administration 411 4110 4111 SAAS funding 4,244,513.44 service management 14,647,825.44 4112 4113 4114 55,607.80 162,924.78 Medical Transport International Partnerships health services Management 374,011.24 207,022.53 management model and 4115 4116 4117 49,383.58 information management and communication health and social Infrastructures 4118 1,359,699.59 financing of the CASS public health 412 52,109,148.35 1,317,876.87 4121 Medicines health products and food safety services 336,741.95, 4123 279,115.49 4128 Vigil. púb health. and inform. sanit. and sociosanit.
4129 48,366.51 653,652.92 63,873,495.32 Prevention and Education Promotion education administration 42 421 3,541,716.00 school 60,052,510.65 Education 3,541,716.00 422 Infrastructures 4212 4221 us. mater., compulsory, baccalaureate and form. Prof. 4222 2,311,971.54 3,790,925.23 51,947,072.92 specialized Education University education 4223 4224 teaching, adult education 1,065,890.84 936,650.12 279,268.67 Youth with educational institutions Agreements 4226 423 4231 Promotion of youth 279,268.67 9,270,358.68 Sports 9,270,358.68 sports and physical education 43 431 4311 and 4312 4313 2,404,811.83 969,660.93 sports Infrastructure Services Support sports 1,525,852.88 sports organizations support Community Welfare 44 4314 4,370,033.04 441 19,309,783.48 1,375,538.87 1,375,538.87 management and General Services Administration 4411 442 environmental management and control 15,149,303.06

4420 data management and environmental parameters 4421 443,895.72 plan 4,885,679.53 9,819,727.81 waste management 4422 443 445 2,776,925.51 2,776,925.51 natural Heritage 4431 heritage management prevention, surveillance and control of the environment 8,016.04 Salubrit 4451. environment and cond. that may affect the health 8,016.04 7,322,453.61 Culture 3,100,396.71 45 451 general Management and General Services Administration 4511 2,232,700.00 2,605,891.95 867,696.71 Cultural Infrastructure 4512 4521 452 Cultural Heritage research, diffusion 4522 2,046,906.83 cultural heritage conservation management of 558,985.12 files 415,542.77 Library 415,542.77 Library 4531 453 454 promotion and Cultural Promotion and Cultural Action 4541 907,744.31 Action 907,744.31 292,877.87 292,877.87 language policy language policy 4551 455 5 economic public goods production 40,367,812.32 51 basic infrastructures and 511 37,200,871.40 transport general administration and General Services Management 5111 8,224,588.03 512 8,224,588.03 Land Transport 25,746,283.37 5121 General Roads. 5123 5124 6,901,395.00 road 15,557,188.37 road infrastructure Conservation natural hazards. 3,087,700.00 protection sectoral Plan 5125 infrastructures. New road infrastructure water resources 3,230,000.00 513 200,000.00 5131 treatment of rivers and torrents 3,230,000.00 3,081,524.36 Communications 3,081,524.36 528 52 Communications Telecommunication Planning and operation of 5281 3,081,524.36 54 basic information statistics 85,416.56 541 cartography and topography 5411 85,416.56 cartography and topography 85,416.56 6 61 13,557,069.02 economic Regulation Regulation general economic 9,781,834.27 Finance 3,017,363.99 611 6111 and 6112 207,370.54 General Services Planning Economic and financial studies, Planning and programming 6113 1,321,556.77 shopping 758,831.90 729,604.78 planning, studies and Climate 6114 economic and Budgetary Policy 612 6121 6123 316,667.71 853,258.02 1,169,925.73 budget management system Management 5,594,544.55 613 6131 General tax revenue Management 1,722,903.20 3,871,641.35 tariff Control Regulation 62 6132 3,775,234.75 shopping 3,775,234.75 Trade 621 6214 intellectual property and State signs 6216 173,836.49 Control and development of economic activities economic Regulation 7 3,601,398.26 29,770,777.38 3,633,490.09 Agriculture productive sectors 71 711 general administration
7111 2,825,565.08 management and general services and Agriculture Agricultural Activities 2,825,565.08 456,976.82 712 7121 health and protection of animals 456,976.82 350,948.19 350,948.19 713 livestock Activities 7131 72 animal production Industry 8,905,264.70 721 7211 324,327.86 324,327.86 management and General Services administration management and control 461,373.32 industries 722 7221 security facilities management and control 461,373.32 723 8,119,563.52 Transport 8,119,563.52 and transport strategic projects 7231 73 17,232,022.59 Tourism Administration and General Services Management 7311 620,742.12 731
732 620,742.12 planning and promotion of tourism 16,611,280.47 tourism promotion 7321 16,557,934.46 outdoor tourism promotion and Planning 53,346.01 7323 interior 9 transfer to other public administrations 62,698,198.80 91 public administration 911 62,698,198.80 transfers Transfer to computer processing and Transfers 9110 56,442,539.65 common 56,442,539.65 6,255,659.15 9120 912 self-employed self-employed organisms organisms Transfers administrative administrative Transfers TOTAL economic Classification 789,870,417.12 6,255,659.15-concepts (euros) Multi-annual 1 staff costs 104,422,964.89


10 Officers Remuneration 100 2,982,640.71. other basic salaries officers 2,982,640.71 11 73,054,754.84 110 Permanent basic Remuneration and other, permanent 73,054,754.84 13 Agents of the administration of a possible 130 4,669,980.35 Remun. bàsiq. and other agent ADM. 4,669,980.35 and benefit Payments 16 possible character move. employer social security Contributions by social 23,715,588.99 12,062,958.71 160 161 163 10,827,637.99 social benefits social Costs of staff 824,992.29 2 consumption of goods and services 47,922,468.79 41,540,647.82 Rentals 13,652,319.26 34,802,423.19 20 and 200 Rent land and natural goods 319,566.22 204,991.53 201 Canons and benefits derived from concesiones ADM. 9,104,432.41 32,647,348.37 202 203 1,559,343.44 747,572.59 Rental buildings and other construction machinery rental , facilities and equipment. 204 205 1,642,233.37 1,193,466.66 47,806.64 846.36 transport material rental, rental of furniture and equipment Rental 206 1,737.09 effects for computer science 208 36,738.56 8,197.68 Rent 939,761.53 Rent 209 other intangible fixed assets other fixed assets 21 700.00 repair, maintenance and conservation 4,883,986.16 120,673.62 210 repair and maintenance, land and natural goods and Repair 212 41,907.40, buildings and other constructions 420,695.67 213 Repar. and conserv., machinery, installed. and equipment repair and maintenance 3,501,415.99 85,219.33 214, 215 473,625.31 transport equipment repair and maintenance, furniture and effects 216 4,667.08 repair and maintenance of computer equipment repair and maintenance 435,578.96 35,454.29 218, 219 5,433.10 apparatus and medical instr. Repair and maintenance of other fixed assets 662.65 22 Material, supplies and other Office Material 28,976,041.07 6,617,551.01 868,428.00 6,504,630.25 220 221 222 223 224 6,055,417.03 3,397,409.25 Transport 1,731,563.81 Supplies Communications insurance premiums 1,121,300.19 225 226 227 4,026,682.73 1,168,866.01 5,054.98 Taxes other services works for other companies 8,631,064.46 2,051,275.75 229 31,899.62 410,122.30 services or compensation for Unexpected weaknesses 23 refund of 230 151,846.83 231 258,275.47 19,396,511.65 32,665,359.80 financial expenses 3 Locomotion diets 30 public debt 10,209,657.56 6,549,010.36 300 6,462,088.60 26,116,349.44 10,209,657.56 6,549,010.36 public debt Interest Loan 31 310 6,462,088.60 26,116,349.44 Loan Interest 2,458,223.99 accounts Of 33 330 interests of current accounts deposits 34 2,458,223.99 , bonds and other financial expenses 266,541.50 266,541.50 143,151,149.42 4,231,913.07 4 current Transfers Other 349 40 to the co-princes, the Constitutional Council and The 402 C Gral. 6,768,286.92 198,728.06 707,507.76 at 403 co-princes. the administration of the State 6,060,779.16 198,728.06 41 in org. self-employed persons and entities Transfers 411 412 65,459,366.54 STA STA 1,480,835.19 63,978,531.35 autonomous administrative bodies to 44 in public companies and other public entities 20,065,545.46 443 to public companies in the form of joint-stock company 20,065,545.46 in 46 local governments 1,842,905.40 462 in local 47 472 3,546,292.27 1,842,905.40 to private companies to private companies in 48 3,546,292.27 families and non-profit institutions 41,954,083.70 3,883,185.01 482 families and non-profit institutions 49 41,954,083.70 3,883,185.01 abroad 3,514,669.13 150,000.00 492 on the outside 50,261,628.22 85,794,890.93 36,699,285.28 68,833,060.64 3,514,669.13 150,000.00 real Investments new Investments 602 6 60 buildings and other constructions 603 2,761,200.00 24,400,000.00 Machinery , facilities and equipment 1,427,359.69 360,000.00 604 605 4,800.00 transport equipment Furniture and kitchenware 174,918.95 606 607 635,507.82 information processes equipment Goods intended for the general use 27,121,875.20 37,925,000.00 608 Other tangible 609 264,507.87 studies and projects of investment 4,309,115.75 6,148,060.64 61 11,396,258.58 16,871,802.04 960,000.00 3,600,000.00 replacement investments land Conditioning 611 612 buildings and other constructions 613 5,320,402.70 9,250,000.00 Machinery , facilities and equipment 1,913,376.42 3,555,052.04 260,200.00 transport Material 614 615 616 71,560.40 utensils and Furniture equipment for information processes 357,548.83 617 Goods intended for the general use 2,448,650.00 466,750.00 618 personalty of historical, artistic or cultural interest 57,175.00 619 Other fixed assets intangible fixed assets intangible fixed assets 2,166,084.36 90,028.25 2,166,084.36 90,028.25 64 7,345.23 640 7 70 59,934,641.38 195,336.90 capital transfers to the administration of the State Council General Council 702 79,000.00 700 319,495.57 188,100.00 justice 240,495.57 188,100.00 71
In org. self-employed persons 2,667,775.00 2,665,275.00 parapublic entities administrative and parapublic 711 712 autonomous administrative bodies to 2,500.00 74 in public companies and other public entities 234,931.34 743 at public companies in the form of joint-stock company 234,931.34 54,600,000.00 54,600,000.00 762 77 76 local governments local governments in private companies 772 400,000.00 to private companies and families 78 400,000.00 non-profit institutions 1,688,713.39 782 families and non-profit institutions 79 1,688,713.39 abroad 23,726.08 7,236.90

792 on the outside 23,726.08 7,236.90 8 81 810 31,000.00 32,000.00 1,478,621.17 32,000.00 financial assets loan Concession granting credits 31,000.00 32,000.00 84 Constitution of deposits and deposits 1,447,621.17 1,447,621.17 deposits of 841 9 financial liabilities 363,302,431.60 441,203,298.62 356,616,000.00 412,331,300.00 public debt Amortization Amortization 90 900 public debt 356,616,000.00 412,331,300.00 6,674,051.25 28,871,998.62 91 911 long term loans Loan Amortization Amortization Amortization 913 1,786,104.16 8,266,598.17 public sector loans long term private sector 4,887,947.09 20,605,400.45 94 refund of deposits and TOTAL deposits 12,380.35 12,380.35 deposits refund 941 789,870,417.12 605,663,447.14 administrative-economic Classification (euros) budget Project URadministrativa.pdf Classification of the Constitutional Court by 2015 expenditure budget (euros) 1 357,114.81 staff costs 10 magistrate of TC 100 bonus Expenses 10000 bonus Expenses fixed basic remuneration of permanent Staff 11 173,456.40 110 11000 fixed staff base Salary

153,161.41 16 Contributions of provision and move. social responsibility of the TC 160 16010 social services social services Fees Fees. Fixed Quota 16020 22,209.00 personal social services. Magistrates 6,288.00 163 social expenditures of staff Training and improvement of personnel 16300 2,000.00 2 ordinary Expenses: 152,197.10 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 1,545.00 computer equipment furniture and effects other material fixed assets 300.51 22 Material, supplies and other Office Material 220 22000 office supplies document Printing 22010 2,500.00 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 22100 Electric Power Supplies 5,300.00 221 22150 22160 300.75 food products pharmaceutical products and sanitary Cleaning Products 22180 200.50 200.00 22190 Other supplies 250.00 222 22200 Communications 3,462.89 telephone services postal services and telegraphic 22210 1,500.00 223 22300 Transport Freight Transport 200.00 22310 224 insurance premiums 1,000.00 Messengers 22460 insurance premiums. Multi-risk 1,000.00 22461 asseg premiums. TC 225 800.00 environments impact Taxes State Taxes 22520. (IGI) 226 300.00 22610 35,700.00 representation and other services protocol Care 22620 Disclosure 22621 8,293.88 publications and translations and corrections 3,424.56 22660 meetings, conferences and courses 6,000.00 22871 celebrations and acts 5,000.00 22672 Gifts and gifts 3,300.00 227 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 2,000.00 23 Compensation 230 Reimbursement of per diem expenses of 23000 stay of TC 23015 administrative expenses 14,557.01 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 14,000.00 Machinery, installation and equipment facilities and Furniture 605 3,000.00 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 530,091.91 Revenue Budget expenditure budget (euro) 4 requited 516,091.91 42 420 Transfers
Requited current Transfers 42000 516,091.91 5 capitalizations 0.00 52 interests of deposits and bank accounts 520 interests of bank accounts bank accounts Interests 52000 0.00 8 financial assets Cash Treasury 87 870 14,000.00 Remnants Remaining 87000 Remnants of Total Project budget 530,091.91 14,000.00 Treasury revenue budget of the Superior Council of justice by 2015 expenditure budget (euro) Multi-year Multi-year 2016 2017 1 977,641.13 staff costs 100 basic Remuneration. Basic Remuneration, the remuneration of other senior officials 110 131,058.65 and others, permanent social security Payments 160 699,699.25 163 112,467.73 social expenditures of personal Consumption of goods and services 557,212.27 112,364.03 86,364.03 34,415.50 2 current 202 Rent buildings and other constructions, installations and machinery rental 203 17,726.28 802.56 equipment computer equipment rental 206 208 5,400.00 Rent other intangible fixed assets 138,132.69 86,364.03 86,364.03 212 repair and maintenance buildings and other constructions 213 6,750.00 repair and maintenance machinery , facilities and equipment. 215 2,070.00 216 2,715.00 effects and furniture repair and maintenance repair computer equipment Office Equipment 20,948.82 1,912.54 220 221 222 223 9,875.99 ordinary 15,433.39 Supplies Communications other services 226 227 108,040.00 26,000.00 150.00 Transport work carried out by other companies refund of 230 193,555.00 231 20,200.00 real 240,494.76 94,050.00 94,050.00 Investments 6 Locomotion 13,500.00 diets 605 608 550.80 utensils and furniture Other tangible assets 3,094.00 615 and 616 567.00 Furniture equipment for processes of information 108,775.74

Total expenses 127,507.22 94,050.00 94,050.00 1,775,348.16 206,414.03 180,414.03 640 intangible fixed assets budget Budget of income (euros) Multi-year Multi-year 2016 2017 4 7 1,534,853.40 112,364.03 86,364.03 240,494.76 94,050.00 94,050.00 capital transfers requited Total income 1,775,348.16 206,414.03 180,414.03 Budget Project budget of the General Council for the 2015 Budget expenditure (euros) 1 staff costs 2,047,463.27 1 0 1 0 0 897,661.31 bonus bonus Expenses Expenses Expenses 1 0 0 00 897,661.31 PROJ 897,661.31 bonus-0001 General project M.I.C.G.

897,661.31 001 002 697,461.31 200,200.00 P2015 P2015 G M.I.C. 1 1 1 1 0 775,824.05 permanent RECEIVERSHIP Remun. Basic and other rowing. pers. 775,824.05 775,824.05 1 1 0 00 permanent base Salary fixed PROJ-0001 General project M.I.C.G.

775,824.05 GENERAL COUNCIL SECRETARIAT 775,824.05 P2015 contractual Personnel 1 2 004 42,410.41 1 2 0 Remun. bàsiq. and other rowing. pers contract.

base Salary contractual personnel 1 2 0 00 42,410.41 41,495.25 PROJ-0001 General project M.I.C.G.

41,495.25 GENERAL COUNCIL SECRETARIAT 41,495.25 P2015 004 Thin 1 2 0 60 marriage and birth 915.16 PROJ-0001 General project M.I.C.G.

915.16 GENERAL COUNCIL SECRETARIAT 915.16 P2015 004 1 3 1 3 0 31,454.27 temporary staff Rem. bàsiq. and other temporary staff 1 3 0 00 31,454.27 base Salary. rowing temporary staff 31,454.27 PROJ-0001 General project M.I.C.G.

31,454.27 GENERAL COUNCIL SECRETARIAT 31,454.27 P2015 004 1 6 Quot. ready and move the 300,113.23 social employer. 1 6 0 1 6 0 00 253,232.96 social security Fees


Social security payments, bonus expenses 130,160.89 PROJ-0001 General project M.I.C.G.

130,160.89 001 002 1 6 0 10 29,029.00 101,131.89 P2015 P2015 G M.I.C. RECEIVERSHIP Quotas fixed, personal social security 112,494.50 PROJ-0001 General project M.I.C.G.

112,494.50 GENERAL COUNCIL SECRETARIAT 112,494.50 P2015 004 1 6 0 30 social security Fees, contractual staff 6,016.70 PROJ-0001 General project M.I.C.G.

6,016.70 GENERAL COUNCIL SECRETARIAT 6,016.70 P2015 004 1 6 0 50 social security Fees, temporary staff 4,560.87 PROJ-0001 General project M.I.C.G.

4,560.87 GENERAL COUNCIL SECRETARIAT 4,560.87 P2015 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 COUNCIL SECRETARIAT 32,365.77 P2015 004 1 6 3 1 6 3 00 14,514.50 staff and Training Costs social improvement of staff 14,514.50 PROJ-0001 General project M.I.C.G.

14,514.50 001 004 4,504.50 P2015 P2015 GENERAL COUNCIL SECRETARIAT M.I.C. G 10,010.00 2 2 1 1,519,512.41 services and goods consumption repair, maintenance and conservation 309,499.54 Repar 2 1 0. and conservation of land and natural goods 6,000.00 Repar 2 1 0 00. and conservation of land and natural goods 6,000.00 PROJ-0001 General project M.I.C.G.

6,000.00 004 6,000.00 P2015 GENERAL COUNCIL SECRETARIAT 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.

195,000.00 001 M.I.C. G P2015 195,000.00 Repar 2 1 3. 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.

100,055.48 2 1 4 100,055.48 P2015 GENERAL COUNCIL SECRETARIAT 004 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.

2,444.06 GENERAL COUNCIL SECRETARIAT 2,444.06 P2015 004 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.

GENERAL COUNCIL SECRETARIAT 2 2 004 6,000.00 6,000.00 P2015 Material, supplies and other Office Equipment 1,009,028.16 42,089.57 2 2 0 2 2 0 00 ordinary office Material 20,810.00 PROJ-0001 General project M.I.C.G.

20,810.00 GENERAL COUNCIL SECRETARIAT 2 2 0 10 20,810.00 P2015 004 furniture and kitchenware 3,000.00 PROJ-0001 General project M.I.C.G.

GENERAL COUNCIL SECRETARIAT 2 2 0 20 004 3,000.00 3,000.00 P2015 press and magazines 5,000.00 PROJ-0001 General project M.I.C.G.

SECRETARIAL 5,000.00 004 GENERAL COUNCIL 2 2 0 30 5,000.00 P2015 Books and other publications 10,279.57 PROJ-0001 General project M.I.C.G.

10,279.57 GENERAL COUNCIL SECRETARIAT 2 2 0 40 10,279.57 P2015 004 computer science Material 3,000.00 PROJ-0001 General project M.I.C.G.

GENERAL COUNCIL SECRETARIAT 2 2 1 004 3,000.00 3,000.00 P2015 265,237.18 Supplies power 2 2 1 00 162,322.02 PROJ-0001 General project M.I.C.G.

162,322.02 GENERAL COUNCIL SECRETARIAT 2 2 1 10 162,322.02 P2015 3,318.02 004 Water PROJ-0001 General project M.I.C.G.

3,318.02 GENERAL COUNCIL SECRETARIAT 2 2 1 20 3,318.02 P2015 004 Fuels for PROJ 1,907.64 locomotion-0001 General project M.I.C.G.

1,907.64 GENERAL COUNCIL SECRETARIAT 2 2 1 30 1,907.64 P2015 004 Fuels for heating 58,586.99 PROJ-0001 General project M.I.C.G.

58,586.99 GENERAL COUNCIL SECRETARIAT 58,586.99 P2015 25,544.96 Costumes 2 2 1 40 004 PROJ-0001 General project M.I.C.G.

25,544.96 001 002 004 6,250.00 P2015 P2015 G M.I.C. 13,650.00 AUDITOR GENERAL SECRETARIAT the GENERAL COUNCIL 5,644.96 P2015 395.55 2 2 1 60 pharmaceutical products and sanitary PROJ-0001 General project M.I.C.G.

395.55 GENERAL COUNCIL SECRETARIAT 2 2 1 80 004 395.55 P2015 6,162.00 cleaning products PROJ-0001 General project M.I.C.G.

6,162.00 GENERAL COUNCIL SECRETARIAT 2 2 1 90 6,162.00 P2015 004 Other supplies 7,000.00 PROJ-0001 General project M.I.C.G.

GENERAL COUNCIL SECRETARIAT 2 2 2 004 7,000.00 7,000.00 P2015 2 2 2 00 97,950.12 Communications 55,905.18 telephone services PROJ-0001 General project M.I.C.G.

55,905.18 GENERAL COUNCIL SECRETARIAT 55,905.18 P2015 004 postal services and telegraphic PROJ 8,092.84 2 2 2 10-0001 General project M.I.C.G.

8,092.84 GENERAL COUNCIL SECRETARIAT 2 2 2 90 8,092.84 P2015 004 other communications 33,952.10 PROJ-0001 General project M.I.C.G.

33,952.10 33,952.10 1,565.95 2 2 3 2 2 3 10 001 G M.I.C. 1,565.95 P2015 Transport Messenger PROJ-0001 General project M.I.C.G.

1,565.95 GENERAL COUNCIL SECRETARIAT 1,565.95 P2015 004 2 2 4 2 2 4 00 37,521.93 insurance premiums insurance premiums. Civil responsibility 5,252.00 PROJ-0001 General project M.I.C.G.

5,252.00 GENERAL COUNCIL SECRETARIAT 2 2 4 10 5,252.00 P2015 004 insurance premiums. Individual accidents PROJ 8,825.93-0001 General project M.I.C.G.

8,825.93 001 M.I.C. G P2015 8,825.93 2 2 4 20 insurance premiums. Vehicles and PROJ 712.00 widgets-0001 General project M.I.C.G.

GENERAL COUNCIL SECRETARIAT 2 2 4 60 712.00 712.00 004 P2015 insurance premiums. Multi-risk-fire 20,854.00 PROJ-0001 General project M.I.C.G.

20,854.00 001 M.I.C. G 2 2 4 70 20,854.00 P2015 insurance premiums. PROJ 1,878.00 theft-0001 General project M.I.C.G.

1,878.00 001 1,878.00 P2015 176,943.58 2 2 6 10 2 2 6 G M.I.C. Services Care protocol. 123,448.29 representation and series PROJ-0001 General project M.I.C.G.

98,448.29 001 86,722.53 P2015 P2015 PARLIAMENTARY COMMISSIONS M.I.C. G 003 2,725.76 M.I.SR 008. GENERAL SINDIC P2015 9,000.00 PROJ-0003 Anniversary Constitution 15,000.00 001 M.I.C. G P2015 15,000.00 PROJ-0004 General Council of Young 7,000.00 001 M.I.C. G P2015 7,000.00 PROJ-0009 C. Days/Years 3,000.00 M.I.C. 3,000.00 P2015 G 001 international 2 2 6 21 translations and corrections 10,682.23 PROJ-0001 General project M.I.C.G.

10,682.23 001 002 004 227.41 P2015 P2015 G M.I.C. 10,000.00 BUREAU SECRETARY GENERAL COUNCIL 227.41 P2015 M.I.SR 008. GENERAL 227.41 P2015 SINDIC 2 2 6 60 meetings, conferences and courses 14,000.00 PROJ-0001 General project M.I.C.G.

M.I.C. 14,000.00 9,000.00 P2015 P2015 PARLIAMENTARY COMMISSIONS 003 001 G 2,000.00 008 M.I.SR. GENERAL Advertising and propaganda 2 2 6 70 3,000.00 P2015 SINDIC 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 P2015 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 P2015 other expenses 3,813.06 PROJ-0001 General project M.I.C.G.

3,813.06 001 M.I.C. G

2 2 7 3,813.06 P2015 work carried out by other companies 2 2 7 00 387,719.83 L. cleaning and sanitation companies URrealitz.per PROJ 75,682.42-0001 General project M.I.C.G.

75,682.42 GENERAL COUNCIL SECRETARIAT 75,682.42 P2015 004 L 2 2 7 10. URrealitz.per security companies 70,000.00 PROJ-0001 General project M.I.C.G.

GENERAL COUNCIL SECRETARIAT 2 2 7 30 004 70,000.00 70,000.00 P2015 Treb. URrealitz.per companies. PROJ 82,774.78 data processing-0001 General project M.I.C.G.

82,774.78 GENERAL COUNCIL SECRETARIAT 82,774.78 P2015 004 L 2 2 7 40. 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 P2015 2 2 7 60 L. empr URrealitz.per. Studies and technical work 77,000.00 PROJ-0001 General project M.I.C.G.

77,000.00 001 002 003 40,000.00 P2015 P2015 G M.I.C. 31,000.00 AUDITOR GENERAL LEGISLATIVE COMMISSIONS P2015 3,000.00 008 M.I.SR. GENERAL SINDIC P2015 3,000.00 2 2 7 90 other jobs on the outside 21,097.25 PROJ-0001 General project M.I.C.G.

21,097.25 001 M.I.C. P2015 P2015 GENERAL COUNCIL SECRETARIAT 17,664.50 004 G 3,432.75 2 3 2 3 0 200,884.71 services compensation for retirement of allowances allowances Refund 2 3 0 30 40,884.71 other 40,884.71 PROJ-0001 General project M.I.C.G.

40,884.71 001 002 003 1,119.43 36,406.99 P2015 P2015 G M.I.C. AUDITOR GENERAL LEGISLATIVE COMMISSIONS 1,119.43 P2015 P2015 GENERAL COUNCIL SECRETARIAT 1,119.43 M.I.SR 008 004. GENERAL 2 3 1 2 3 1 00 160,000.00 Locomotion 1,119.43 P2015 SINDIC Locomotion and movement of staff 160,000.00 PROJ-0001 General project M.I.C.G.

160,000.00 001 M.I.C. G 2 4 2 2 4 160,000.00 P2015 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.

GENERAL COUNCIL SECRETARIAT 100.00 100.00 004 P2015 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.

198.21 GENERAL COUNCIL SECRETARIAT 198.21 P2015 004 4 4 1 2,050,047.03 autonomous organisms requited 4 1 2 4 1 2 16 2,007,087.71 2,007,087.71 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 4 1 2 17 794,159.18 P2015 OMBUDSMAN 213,500.00 PROJ-0001 General project M.I.C.G.

213,500.00 001 M.I.C. G COURT OF AUDITORS 4 1 2 18 213,500.00 P2015 727,428.53 PROJ-0001 General project M.I.C.G.

727,428.53 001 M.I.C. G 4 1 2 19 727,428.53 P2015 5,000.00 ELECTORAL BOARD PROJ-0001 General project M.I.C.G.

5,000.00 001 M.I.C. G 4 1 2 20 267,000.00 DATA PROTECTION AGENCY 5,000.00 P2015 PROJ-0001 General project M.I.C.G.

267,000.00 001 M.I.C. G 4 9 267,000.00 P2015 abroad 4 9 2 4 9 2 33 42,959.32 42,959.32 exterior A.P. M 13,910.00 M.I.C.G.-0001 General Project PROJ

13,910.00 001 4 9 2 34 13,910.00 P2015 1,810.00 AESCO G M.I.C. PROJ-0001 General project M.I.C.G.

1,810.00 001 1,810.00 P2015 3,757.83 M.I.C. OSCE PROJ 4 9 2 35 G-0001 General project M.I.C.G.

3,757.83 001 3,757.83 P2015 3,481.49 4 9 2 36 F G M.I.C. A.P. PROJ-0001 General project M.I.C.G.

3,481.49 001 M.I.C. G 4 9 2 38 3,481.49 P2015 U.I. P 12,000.00 PROJ-0001 General project M.I.C.G.

12,000.00 001 M.I.C. G P2015 12,000.00 4 9 2 39 OTHER ASSOCIATIONS 8,000.00 PROJ-0001 General project M.I.C.G.

8,000.00 001 M.I.C. G P2015 8,000.00 6 0 6 6 0 3 real Investments new Investments 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.

8,000.00 001 M.I.C. G 6 0 5 6 0 5 00 furniture and kitchenware, Furniture 8,000.00 P2015 10,000.00 10,000.00 PROJ-0001 General project M.I.C.G.

10,000.00 001 M.I.C. G P2015 10,000.00 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 P2015 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.

10,000.00 001 M.I.C. G P2015 10,000.00 Background Background 6 2 0 6 2 6 2 0 90 2,000.00 2,000.00 librarians Library 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 P2015 10,000.00 2,000.00 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.

10,000.00 001 M.I.C. G 10,000.00 P2015 7 27,000.00 capital transfers 7 0 7 0 0 27,000.00 capital transfers capital Transfers capital Transfer 7 0 0 17 27,000.00 Ombudsman 4,500.00 PROJ-0001 General project M.I.C.G.

4,500.00 001 M.I.C. P2015 7 0 0 18 capital Transfer 4,500.00 G Court of Auditors 17,500.00 PROJ-0001 General project M.I.C.G.

17,500.00 001 M.I.C. G P2015 7 0 0 20 17,500.00 transfer of data protection Agency capital 5,000.00 PROJ-0001 General project M.I.C.G.

M.I.C. 5,000.00 5,000.00 P2015 Total Budget 5,696,220.92 001 G project of income (euros) 3 fees and other income sales of goods 31 310 4,000.00 4,000.00 Merchandising 4,000.00 5 capitalizations 53 60,161.43 interests of bank accounts Bank Interest Income 54 531 15,000.00 15,000.00 non-financial assets 45,161.44 45,161.44 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 the Constitutional Court 6,150.79 own resources 64,161.44 Remnants of Treasury capital Transfers 4,953,059.48 requited 600,000.00 79,000.00 Total project budget 5,696,220.92 Budget Project of the institution of Ombudsman for the 2015 Budget expenditure (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 social Expenses

Training and improvement of personnel 3,883.02 60,764.21 services and goods consumption 2 2 0 2 0 2 242.40 Rentals Rental buildings and other constructions 2 0 2 00 242.40 Rent buildings and 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 maintenance. 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. URrealitz.per companies. Data processing 3,500.00 2 2 7 40 L. empr URrealitz.per. Prints and publications 10,000.00 2 2 7 60 L. empr URrealitz.per. 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 expenses Other 3 4 9 3 4 9 00 200.00 200.00 200.00 financial Investments Investments 6 6 0 6 0 3 4,500.00 4,500.00 real new Machinery , facilities, and equipment electrical and Furniture 6 0 5 6 0 3 20 1,000.00 1,000.00 1,500.00 6 0 5 00 6 0 6 6 0 5 10 1,500.00 Furniture Office Equipment equipment for information processes 0.00 2,000.00 6 0 6 10 equipment for processes of information Total income Budget 2,000.00 237,500.00 project (euros) 4 0 4 of the General Council 213,500.00 requited 213,500.00 4 0 0 4 0 0 0 213,500.00 of the General Council of the The General Council 213,500.00 7 4,500.00 capital transfers 7 0 7 0 0 7 0 0 0 4,500.00 General Council the General Council the General Council 4,500.00 4,500.00 19,500.00 financial assets 8 8 0 8 7 0 19,500.00 Treasury Treasury Remnants Remnants 0.00 0.00 Total Treasury revenue budget remnants of 8 7 0 0 237,500.00 Project budget of the Court of accounts by 2015 expenditure budget (euros) 1 418,086.79 1 0 staff costs costs of 199,896.32 remuneration remuneration Costs remuneration Costs 1 0 0 1 0 0 20 199,896.32 199,896.32 1 1 1 1 0 129,989.06 permanent Remun. Basic and other rowing. pers. 129,989.06 120,029.40 1 1 0 10 1 1 0 00 permanent base Salary fixed Trienios 9,377.06 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. ready and move the 59,932.39 social employer. 1 6 0 1 6 0 00 51,932.39 social security Payments social security Fees, costs of social security Contributions 1 6 0 10 28,984.97 remuneration, permanent 18,848.41 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
1 6 3 01 6,000.00 diets to training and improvement of personnel 382,821.30 services and goods consumption 2,000.00 2 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 Repair 2 1 635.80 2 1 2 6,135.08 conservation, 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 maintenance. 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 2,800.00 repair and maintenance. Other material immob.
2 2 2 2 0 360,038.42 2,800.00 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. cleaning and sanitation companies URrealitz.per 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. empr URrealitz.per. Prints and publications 2,100.00 2 2 7 60 L. empr URrealitz.per. Studies and technical work 333,500.00 2 3 2 3 0 16,000.00 services compensation for reimbursement of per diem Reimbursement staff 2 3 1 2 3 0 30 8,000.00 dieting 8,000.00 8,000.00 Locomotion 2 3 1 00 locomotion, and displacement of staff 8,000.00 3 150.00 deposit 3 4 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 outdoor 4 9 4 9 2 2,400.00 2,400.00 currents on the outside

4 9 2 00 2,400.00 outside 2,400.00 6 6 0 8 0 6 new Investment 17,500.00 real Investments 500.00 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 processes 6 1 6 500.00 equipment 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 820,958.09 Revenue Budget expenditure budget (euro) 4 0 4 of the General Council 727,428.53 requited 4 0 0 4 0 0 00 727,428.53 727,428.53 of the General Council the General Council 727,428.53 5 5 2 0.00 capitalizations interests of deposits and bank accounts 5 2 0 5 2 0 00 0.00 0.00 bank 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 76,029.56 76,029.56 financial assets Cash Treasury Remnants Remaining 8 7 0 00 76,029.56 Remnants of 76,029.56 Treasury income budget Total 820,958.09 budget Project of the Agency on data protection by 2015 expenditure budget (euros) 1 staff costs 10 244,069.52 Costs remuneration remuneration Costs 100 162,369.73 162,369.73 100.00 bonus Costs 162,369.73 12 50,791.42 Remun 120 contractual Staff. bàsiq. and other rowing. pers Contract.
base Salary 120.00 50,791.42 contractual staff 50,791.42 16 Quot. soon. and move. employer social security Contributions by the 30,908.37 social 30,908.37 social security Dues 160.00 160, costs of social security Payments, contractual staff salary 160.30 23,543.61 7,364.76 2 consumption of goods and services 121,888.48 20 202 462.00 Rentals Rent buildings and other constructions 462.00 202.00 Rent buildings and other constructions 462.00 21 repair, maintenance and conservation 8,018.00 213 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 5,000.00 216.00 computer equipment repair and maintenance of computer equipment repair and maintenance 217 5,000.00 goods intended for u.
18.00 217.00 repair and maintenance goods intended for u.
18.00 22 Material, supplies and other Office Equipment 112,908.48 5,088.48 220 220.00 office supplies document Printing 220.01 1,500.00 220.10 938.48 ordinary furniture and kitchenware 800.00 220.20 press and magazines 850.00 220.30 Books and other publications computer Material 220.40 500.00 500.00 221.00 221.10 221 2,420.00 Supplies electric power for locomotion, 221.20 50.00 900.00 Fuel Water Fuel heating 221.50 221.30 270.00 200.00 to 600.00 221.60 food products pharmaceutical products and sanitary Cleaning Products 221.80 100.00 221.90 200.00
Other Communications 222 222.00 3,100.00 100.00 supplies telephone services Postal Services and telegraphic 222.10 3,000.00 100.00 223 500.00 Messenger 223.10 Transport insurance premiums 224 500.00 1,900.00 224.00 insurance premiums. Civil liability insurance premiums 224.20 1,500.00. Vehicles and 225 Tax 400.00 widgets 80.00 225.20 80.00 ceded State 226 other services 29,900.00 226.10 Attentions and Protocol translations and proofreading of 226.21 4,000.00 3,000.00 226.60 meetings, conferences and courses Advertising and propaganda 226.70 10,900.00 227 12,000.00 work carried out by other companies 69,920.00 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. 18,120.00 data processing 227.40 Treb. realitz. by empr. Impressions and Treb 227.60 4,500.00 publications. empr URrealitz.per. Studies and technical work 15,000.00 227.70 work carried out by legal advising 29,000.00 227.90 other jobs abroad 1,500.00 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 792.00 49 outside 792.00 492 outside 792.00 492.00 outside 792.00 6 real Investments new Investments 60 603 5,000.00 5,000.00 Machinery , facilities and equipment electrical installations 603.20 1,000.00 1,000.00 605 furniture and utensils Office Equipment 605.10 1,000.00 1,000.00 606 equipment for information processes 3,000.00 606.10 equipment for processes of information Total 372,000.00 income Budget project 3,000.00 (euros) 4 requited 267,000.00 40 267,000.00 400 267,000.00 of the General Council the General Council the General Council 267,000.00 400.00 7 capital Transfers 5,000.00 70 of the General Council the General Council 700 5,000.00 5,000.00 700.00 General Council 5,000.00 8 financial assets 100,000.00

80 Remnants of 100,000.00 Treasury Treasury Treasury Remnants 870.00 100,000.00 Remnants 870 100,000.00 Total revenue budget 372,000.00 budget Project of the Electoral Board by 2015 expenditure budget (euro) 2 consumption of goods and services other services other services 2 2 6 2 2 6 5,000.00 2,500.00 2,500.00 2 2 6 60 Meetings conferences and courses 2,500.00 2 2 7 work carried out by other companies 2 2 7 2,500.00 work carried out by other companies 2,500.00 2
2 7 60 work carried out other companies. Studying and Treb. Total budget revenue Budget 5,000.00 2,500.00 technicians (euro) 4 requited 5,000.00 4 0 4 0 0 of the General Council the General Council 5,000.00 5,000.00 General Council capital Transfers 7 4 0 0 00 5,000.00 0.00 0.00 0 7 7 0 0 of the General Council the General Council 7 0 0 00 0.00 0.00 0.00 General Council financial assets 8 8 7 8 7 0 0.00 0.00 Remaining remnants of Treasury Treasury 8 7 0 00
0.00 Total Treasury revenue budget remnants of 5,000.00