Law 3/2014, Of 23 January, Of The Budget For The Financial Year Of 2014

Original Language Title: Llei 3/2014, del 23 de gener, del pressupost per a l’exercici del 2014

Read the untranslated law here: https://www.bopa.ad/bopa/026010/Pagines/845B6.aspx

Law 3/2014, of 23 January, of the budget for the financial year of 2014 as the General Council in its session of 23 January 2014 has approved the following: law 3/2014, of 23 January, of the budget for the financial year of 2014 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 2014 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-Andorra telecommunications service-electrical Forces of Andorra-training school of Sports and mountain Professions-Institute of Andorran Studies-University of Andorra-National Youth Forum of Andorra c) the budgets of public societies participated to the general administration :-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 2014 regarding all concepts including corresponds with the maximum amount of credits, of 52,482,936.50 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 expenses of the general administration are granted credits to meet the ordinary expenses for a total amount of 397,736,478.95 euros and credit to cope with the exigibilitat of the financial assets and liabilities for an amount of 170,850,270.20 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 € 363,744,333.78.
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 granted credits to meet all of its obligations for an amount of 241,544,243.36 euros. The resources provided during the financial year are € 241,544,243.36.
In the budget of the Institut Nacional Andorrà de Finances are granted credits to meet all of its obligations for an amount of 2,939,815.76 euros. The resources provided during the financial year are € 2,939,815.76.
In the budget of the Andorran Health Care Service are granted credits to meet all of its obligations for an amount of 56,910,323 euros. The resources foreseen during the year totalling 56,910,323 euros.
In the budget of the Andorran telecommunications service are granted credits to meet all of its obligations for an amount of 99,405,940 euros. The resources provided during the financial year are € 99,405,940.
In the budget of the Forces Elèctriques d'Andorra will grant credits to meet all of its obligations for an amount of 75,941,092 euros. The resources foreseen during the year totalling 75,941,092 euros.
In the budget of the school of Sports and mountain Professions training are granted credits to meet all of its obligations for an amount of 295,771.17 euros. The resources foreseen for the year add up to 295,771.17 euros.
In the budget of the Institute of Andorran Studies are granted 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 granted credits to meet all of its obligations for an amount of 2,759,618 euros. The resources provided during the financial year are € 2,759,618.
In the budget of the National Youth Forum of Andorra are granted credits to meet all of its obligations for an amount of € 34,638. The resources foreseen for the year totaling 34,638 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 for radio and television of Andorra, SA granted credits to meet all of its obligations for an amount of 3,523,044.96 euros. The resources foreseen for the year add up to 3,523,044.96 euros.
In the budget of the society of Breeders, SA granted credits to meet all of its obligations for an amount of 1.533.500 euros. The resources provided during the financial year are € 1.533.500.
In the budget of the society Andorra Turisme, S.A.U. will grant credits to meet all of its obligations for an amount of 16,533,884.24 euros. The resources foreseen for the year add up to 16,533,884.24 euros.
In the budget of the waste treatment Centre Society of Andorra, SA granted credits to meet all of its obligations for an amount of 10,272,301.05 euros. The resources foreseen during the year amount to 10,272,301.05 euros.
In the budget of the Andorra development and investment company, SAU are granted credits to meet all of its obligations for an amount of 634,048.08 euros. The resources foreseen during the year amount to 634,048.08 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 allowed for the cost of real investment in 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 expandable credits application that can be canceled by credit transfer from other credits from the budget of expenditure that love reduïbles.
8. The Government has to report to the General Council the credit modifications carried out on the basis of any of the cases exposed above, in the course of the 30 days that follow the modification mentioned.
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 ministries of the Government and parapublic entities and public law : 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 remuneration of the staff the following: a) 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.
of 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) Subconcepte 22160, called "pharmaceutical products and health", to meet the needs of the onset of an influenza pandemic.
b) 41112 Subconcepte, called "Caixa Andorrana 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 system.
c) Subconcepte 48240, called "non-profit Institutions, collaborating associations", the Department of health resources, to deal with the costs of the medical stay.
d) Subconcepte 48260, called "Pensions adults with disabilities and charitable giving."
e) Subconcepte 48263, called "solidarity Pensions."
f) 48265 Subconcepte, called "Aid social integration", including the involuntary unemployment benefits.
48290 Subconcepte g), 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) 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," minor project, intended to deal with the costs of the convictions of minors in application of the law of the jurisdiction of minors, the law of Justice, of 22 April 1999, the law of the penal code, of 21 February 2005, and the qualified law on modification of the code of criminal procedure , February 21, 2005.
c) 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 the Penitentiary, and the subconcepte 22640, called "health services Fee," to deal with the medical visits to inmates admitted to the Prison, all of the Department of prisons.
48290 Subconcepte e), called "families", to perform the calculation in the CASS, as article 221 of the law 17/2008, of 3 October, of the social security system.
f) on 22640 subconcepte, called "health service Spending," the Department of immigration, to deal with the costs of the medical check-ups of the Immigration Service.
g) The 22900 subconcepte, called "unforeseen events or inadequacies", of the Department of Civil protection and emergency management, to deal with costs of emergency situations.

h.) The 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 for assistance in the study, 28 June 2002.
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) Subconcepte 48238, called "school skiing Scholarships", to deal with the payment of the school ski scholarships, in accordance with articles 12, 13 and 15 of the regulation of the ski school, March 12, 2003, respectively.
11. The credits allocated to the payment of dividends and parapublic entities of public law must be made effective during the year 2014 budget.
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.
14. The following items of the Ministry of Foreign Affairs: a) Subconcepte 49245, called "diplomatic rates Return", in the Department of Bilateral Affairs and consular, destined to the tax return to the diplomatic staff 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) 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) Subconcepte 49220, called "UN" of the Department of Multilateral Affairs and development cooperation, to meet the compulsory contributions to the United Nations.
e) Subconcepte 49270, called "cooperation for development and others", of the Department of Multilateral Affairs and development cooperation, to provide help in cases of catastrophes.
f) 49206 Subconcepte, called "in international organizations", of the Department of Multilateral Affairs and development cooperation, to meet the compulsory fees arising from possible joining in international organizations.
15. The following items of the Department of agriculture: a) 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.
b) 22700 Subconcepte, called "the 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.
c) 47290 Subconcepte, called "Other private companies", the project "animal health", to deal with the compensation to the holders of livestock in the event of having to sacrifice animal part or all of one or more farms due to the detection of infectious diseases or other processes of risk to health, in application of the current regulations concerning health surveillance of cattle of income.
d) 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.
16. The subconcepte 48240, called "non-profit Institutions, collaborating associations", the Department of Natural Heritage, to deal with the issuance of hunting and fishing licenses.
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 subconcepte 22190, called "Other supplies", the project "Winter Viability" attached to the Department of Territorial Ordinance, to deal with the supply of de-icing salt for the winter season. And the subconcepte 22660, called "meetings, conferences and courses," of the project "public works", attached to the Department of Territorial Ordinance, to deal with the costs of closing the Congress of winter viability.
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 subconcepte 22700, Department of the environment, to deal with soil decontamination works with emergency character, as the regulation of contaminated soils, from 17 February 2010.
21. The following items within the budget of Forces Elèctriques d'Andorra, designed to respond to the demand of customers: a) 21391 Subconcepte, "Repairs to breakdowns."
b) 21392 Subconcepte, "Changes in demand".
c) 22630 Subconcepte, "jurisdiction and contentious."

d) 22810 Subconcepte, "buying power".
22. The following items within the budget of the Andorran telecommunications service aimed at:-respond to customer demand and to avoid interruption of service: a) 210 Concept, "repair, maintenance and conservation".
b 228) concept, "telecommunications operators".
c 229) concept, "Supplies intended for the sale".
d) Subconcepte 60330, "Devices installed".
-Are intended to optimize yields of cash balances: f) 800 Concept, "acquisition of public sector debt in the short term".
g) 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 taking into account the needs of capital of the company in the medium term: h) Subconcepte 75001, "distribution of reservations".
23. The following items within the budget of the Caixa Andorrana de Seguretat Social: a) 421 Concept, "current Transfers to general branch performance".
b) 423 Concept, "requited for benefits of retirement branch".
c) 424 Concept, "current Transfers for family benefits".
d) 811 Concept, "Acquisition and good outside of the public sector in the medium and long term", in contributions to the reserve fund.
e) 831 Concept, "loans to medium and long term", in concept of expenses arising from agreements with the Spanish, French and Portuguese social securities and in the concept of financial loans.
24. The following items within the budget of the Andorran Health Care Service: a) 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".
of 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) Subconcepte 22160, "pharmaceutical products and health", to address the needs arising from the hospital activity.
47290 Subconcepte f), "current Transfers to private companies," to deal with the subsidies in the farm for the medical transport companies non-programmed and programmed internal individual and collective, and external transport conventional and basic life support.
25. The credits earmarked for the payment of the corporation tax that public and parapublic institutions and of public law must be made effective during the year 2014 budget, in accordance with the provisions of Law 95/2010, of 29 December, on the tax on companies.
26. The concept of 841 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 financing for the rehabilitation of the Park estate, the improvement of energy efficiency of buildings and the use of renewable energy, in accordance with 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 energy, and with the Decree of March 16, 2011 , or with a later rule that the substitute.
27. 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.
28. 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. The budget management and public expenditure 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.
Article 8 Contracts under minor contracts are understood to be those who have an amount equal to or less than € 7,500. 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, 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 shall be considered as own resources of the Administration societies or organisations with the entire 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 similar legal business. The amount of the commitments corresponding to each one of the future exercises may not exceed the following limits, that have been applied to the amount of each one of the chapters of the State budget of expenses approved initially by the General Council: In the year immediately following, 30% of the actual revenues for the year 2014.
In the second exercise, 30% of the actual revenues for the year 2014.
In the third exercise, 40% of the actual revenues for the year 2014.
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 the Government is authorized to finance contracts with 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 "Sant Julià de Lòria Deviation" 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.
Download the document Project 2004-0000000003 deviation from Sant Julià de Lòria, the project consists of the following phases, with a total amount of construction estimated at 86,572 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 17,006 thousand euros.
• phase II (link avinguda Francesc Cairat/crossing the street avinguda Francesc Cairat link Valleys Isidro/Laurèdia square), with a total amount of construction estimated at 26,752 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. The works of phases III and IV are awaiting closure for final settlement and revision of prices.
For phases I and II, the Government is planning to apply for the works by the system of concession of public works, according to the provisions of chapter I of the law 5/2008, May 15, on the new forms of contracting and financing of public works, with the possibility that the company awarded the concession will be subrogui in the obligations of the general administration for phase III and/or IV in the terms that the parties in the contract the concession, according to what is stipulated in article 15 of this law. It is anticipated 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 phases I and II and the exploitation of the whole infrastructure of the phases I, II, III and IV.
The full completion of the diversion of Sant Julià is expected in a time of execution of the construction project of 30 months.
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 9-02-2011 to approval of the regulation related to the simplification of procedures of payments a little amount.
2. The costs of an amount greater than or equal to 600 and not over 7,500 euros of Chapter 2 "real Consumption flows", 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 of 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 of the chapter 1 "staff costs" in the concept of remuneration of staff in the initial budget, which will be accounted for 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.
6. The expenses of the chapter 4 ("current Transfers") by way of general branch, branch benefits retirement and family benefits, respectively. and expenses of the chapter 8 ("financial assets") in 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 sufficient budgetary availability for their approval 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 in its entirety the budgeted expenditure, the Government can either request in these bodies that returned the income obtained from the transfer and not used during the budgetary exercise, or take into account the budget remaining to grant the subsidy next year through the reduction of the grant awarded by the amount corresponding to this budget remaining, or authorize the recipient 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 granted 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 , you can not promote competition and that 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 concessionary agreements, the regulatory bases of the concession; 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 granted the subsidy.
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 subsidies granted. 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, 482-60, 482-63, 482-65 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 18.88% 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 18.88% effective rate on the register of holders of economic activities, during the budget year corresponding to the year 2013, and up to the maximum of the amount of the credits budgeted spending for the year 2014 in 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 manner on the basis of 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 manner on the basis of 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 2014.
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 2014.

Similarly, during the same year, the remuneration of the members of the High Council of Justice, the magistrates, the magistrates, the Attorney-general, prosecutors, deputies of the president of the Court of Corts and the president of the High Court cannot be increased during the year 2014.
2. The remuneration of the personnel of the general administration and the administration of justice cannot be increased during the year 2014.
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 2014 will be scheduled in the salary tables of the law of the public function applied in the year 2013.
Article 24 recruitment of staff 1. During the year 2014 cannot create new places of civil servants or agents of the administration of indefinite.
2. During the year 2014 the vacancies of the general administration to be generated, including retirements, they cannot be covered with external permanent, except for vacancies generated up to the year 2014 in the Special Corps of police, the body and the prevention of fires and Rescues and court clerks and, also, with the exception of vacancies generated up to the year 2014 which can be ascribed to the Ministry in charge of international financial commitments acquired the Principality of Andorra and the development of new fiscal framework.
The vacancies created prior to 2014, including retirements, and that could be covered with temporary staff within the limits established in each exercise, you can cover fixed with internal staff.
In exceptional circumstances, it can authorize the hiring of temporary staff to cover vacancies generated in previous years in order 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 are derived from the application of the legislation regulating the Andorran education system. Also, in exceptional circumstances, it can authorize the hiring of temporary staff to cover vacancies generated in previous years, in order to respond to the needs of the health care personnel of the Andorran Health Care Service that may be considered priority health reasons or healthcare.
3. During the year 2014 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 for the projects that are strategically priorities.
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 are 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 2014 to the force and to the Department, and therefore, you can create new ones.
5. Paragraphs 1, 2 and 3 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 the competent bodies of the organisations that make up the budget of the State above.
6. The High Council of Justice, the public companies, public, parapublic entities and other public bodies must agree on a procedure for the recruitment of temporary staff similar to the provisions of paragraphs 2 and 3.
7. New hires of special relationship will be published in the official bulletin of the Principality of Andorra.
Third chapter. Article 25 financial operations 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 March 10, 2010, of the 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, 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 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, of December 16, of measures for the promotion of the economic and social activity , and rationalization and optimization of the resources of the Administration, of 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 or with subsequent regulations that are replacing it.
d) Arrange new borrowing operations with a maturity of no more than the date of December 31, 2014, up to an amount of € 8 million to address specific needs of Treasury.
e) Issue public debt or arrange credit operations for an amount of 40,241,006.67 euros to finance the deficit in the year 2014.
f) Arrange new borrowing operations for the year 2014 to meet the credits approved in previous years and reconduïts in the year 2014.
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 new borrowing operations for the year 2014 up to an amount of 14,600,000 euros, to face the expected investment plan.
3. The authorized debt in 2013 and not formalized on 31 December of this year can be exploited in 2014, 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 of the year 2014, in application of article 15.4 of the general law on public finance.
Article 26 Deposits guarantee reserves authorises the Government to, at the proposal of the Minister in charge of finance and with the preliminary report of the Institut Nacional Andorrà de Finances, determine the form of remuneration and other terms and conditions applicable to deposits made by financial institutions guarantee reserves and investment management companies of collective investment institutions.
Article 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 2013 b) 1.01 for 2012 c) 1.04 for the year 2011 of) 1.05 for 2010 e) 1.05 for the year 2009 f) 1.07 for the year 2008 for the year 2007 1.11 g) h) 1.14 for 2006 and 2005 to 1.17) j) 1.21 for the year 2004 "Article 28 amendment of article 15 of the law of sales tax on the provision of insurance services , 2002-05-14 modifies the article 15 of the law of sales tax on the provision of insurance services, from 14-05-2002, which is worded as follows: "Article 15.
Determining the settlement fee 1. The settlement of the tax is calculated according to the system of objective determination, in accordance with the provisions of this law and with the statements presented by taxable.
2. The determination of the settlement fee is made in accordance with the following formula: settlement Fee = t x V1-V1 x 0.0045 Where: t: tax rate V1: total Premiums the variable t, tax rate, the tax rate established in article 9.
The variable V1, total premiums, corresponds to the total amount of premiums or contributions that have been paid as consideration of the operations subject to this tax, whatever the cause or the source that motivates them and the place and the method of payment, with the exception of the Andorran contribution to the Fund of guarantee of the car. The above variables should be the corresponding to the calendar year subject to liquidation.
3. The payment of the annual tax is. "
Article 29 the purchase price of The purchase price of the retirement retirement point for the year 2014 has been upgraded in the same percentage that the selling price of the point of retirement.
Article 30 amendment of the seventh additional provision of law 17/2008, of 3 October, of the social security system modifies the seventh additional provision in the following terms: "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 "first additional provision from the entry into force of this law, the legal interest is established in the 3.00%. 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.
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 for 2013, 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 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, and they can be: the larger 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. "
Fourth additional 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. "
Fifth additional provision in the event that, at the end of the year 2013, the consumer prices index was negative, it is taken as a reference value for the year 2013 0%.
Sixth additional provision the economic benefits paid by the Caixa Andorrana de Seguretat Social, the amount of which once deducted the contributions of the insured is the same as or higher than the official minimum wage established by the year 2014, do not appreciate in the year 2014.
Seventh additional provision from the entry into force of this law until the entry into force of the law of the budget for the year 2015 remains on hold 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.
Eighth additional 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.
Ninth additional provision the Government, exceptionally, apply to the Audit Office the general budget bill for the year 2014 without having it included the budget of the Collective management of copyright and neighboring rights.
Accordingly, the Government, exceptionally, apply to the Audit Office the project of the budget for the year 2014 of this entity of public law, which has a null in the result of the Government budget, separately and later to the rest of the Bill of the general budget for the financial year 2014, and in any case before 31 December 2013.
Tenth additional provision 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, the 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 during the year 2014.
To update the previous monthly payments in the year 1998, the average of the CPI French and Spanish. "
Eleventh additional provision 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 provision 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.
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 give comply with the conditions of the postponement.
2. If those 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 way made the payment 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. "
Twelfth additional provision be added a new paragraph 5 to article 58 of the law 11/2012 June 21, of the Indirect Tax with the following wording: "...
5. Transport by cable.
…”
First 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 shall be written 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. "
Second 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, 23 January 2014 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.

Joan Enric Vives Sicília François Hollande Bishop of Urgell, President of the French Republic Co-prince of Andorra Co-prince of Andorra SUMMARY TABLE BUDGET PROJECT 2014 Government of ANDORRA income Budget 2014 economic Classification-concepts (euros) 1 direct Taxes 48,493,249.74 1 0 1 0 0 48,467,209.74 on income of individuals 2,436,514.76 1 0 1 1 0 3 32,121,069.91 economic activities/Societies income tax for non-residents 13,909,625.07 26,040.00 1 2 2 1 2 direct taxes Other direct taxes
26,040.00 2 excise 277,844,212.84 2 0 2 0 0 3,348,938.76 URact.jurid.doc trans on transmissions and patrim. interviews 2 1 2 1 0 272,929,356.40 3,348,938.76 about 109,546,705.31 2,832,489.53 services consumption goods Consumption Tax 2 1 1 2 1 3 2 1 4 2 2 45,708,021.77 special 114,842,139.79 on the outer traffic about the game 2 2 0 1,565,917.68 about the game 1,565,917.68 3 fees and other income Taxes 24,424,570.00 10,956,689.64 3 0 3 0 0 rate of economic activities
4,681,721.90 3 0 1 3 0 4 3 0 3 4,406,534.71 vehicles rate judicial Rate 706,917.00 Rate 307,996.03 brands 3 0 7 3 0 8 animal health Rate 852,970.00 Rate applications services 3 1 0 7,423,789.07 3 1 550.00 legalisation of documents, permissions and Licenses 39,659.03 3 1 1 3 1 2 3 1 3 20,616.17 62,907.07 644,565.62 permits health services school Cards 3 1 4 3 1 5 972,266.85 310,661.96 Passports Certificates 3
1 6 3 1 8 3 1 7 1,334,977.90 0.00 Inspections in Registry Entries Use digital mapping 221.42 3 1 9 other services 4,037,913.05 327,518.19 3 2 0 3 2 sales of goods sales of own publications Printed 25,754.54 122,154.72 3 2 1 3 2 3 Photocopies and other 4,378.34 repografia 3 2 4 prod. Cartography and aerial photography 38,856.96 3 2 5 Ef. Useless and waste material 0.00 3 2 7 3 2 9 3 2 6 Miscellaneous Documentation 84,238.00 5,827.15 46,308.48 Health Products 45,459.48 3 3 3 3 0 Other assets Refunds of exercises 2,484.37 42,975.11 3 4 3 3 1 current estimates closed other income 3 4 1 3 4 2 3 4 0 2,232,882.60 Sanctions 5,671,113.62 0.00 Records 1,830,165.00 1,608,066.02 3 4 3 3 4 4 Damage unexpected Surcharges and Auctions 0.00 0.00 3 4 5 Extraordinary Income 4

Requited 1,500,000.00 4 0 0.00 State 4 0 9 Other subv. Of the administrative. 0.00 4 2 commercial districts of the State Agencies. Indust. 0.00 0.00 transfers 4 3 4 2 9 Other financial Subsidies from the outside of the exterior Grants 4 4 4 3 9 1,500,000.00 1,500,000.00 Públ companies. And other Ent. Públ.
0.00 0.00 other public entities 4 4 9 4 8 4 8 9 Other current transfers abroad 0.00 0.00 5 capitalizations 5 1 11,482,301.20 int. advances and loans 2,022.29 5 1 8 in instit. non-profit 2,022.29 Int.de 5 2 deposits and bank accounts 5 2 0 149.40 interests of bank accounts deposit Interests 5 2 1 5 3 149.40 0.00 Produc.de distribution of results 11,229,761.00 11,229,761.00 5 3 1 5 3 0 results Distribution distribution of profi t. extraordinary 0.00 5 4 5 5 5 4 1 135,764.25 135,764.25 Rentals property Incomes result of business operations 114,604.26 5 5 0 result of business operations 114,604.26 5 8 5 8 0 0.00 0.00 delay interest late payment penalty 5 9 Other capitalizations 5 9 0 0.00 0.00 Total Income from investment assets or real financial liabilities financial assets 72,866.70 8 363,744,333.78 8 1 sale of oblig. And good outside of S.P. 13,004.97 13,004.97 short-term Reintegr 8 2 8 1 0. loans in the medium and long term loans SP 8 2 1 0.00 0.00 Reinteg 8 3. loans out SP 8 3 1 59,861.73 loans to medium and long term financial Liabilities 9 59,861.73 204,769,548.67 9 0 9 2 9 0 0 162,270,700.00 Public 162,270,700.00 public debt Debt loans received abroad 40,241,006.67 Loan 9 2 0 c/t 9 4 9 4 0 0.00 0.00 Deposits Deposits 40,241,006.67 private entities Deposits 9 4 1 9 5 9 5 0 0.00 2,257,842.00 coins coinage profit for Profit by minting of coins 2,257,842.00 Total assets and financial liabilities TOTAL 204,842,415.37 income 568,586,749.15 BUDGET


Public sector budget 2014 economic Classification budget of the Caixa Andorrana de Seguretat Social-CASS (thousands of euros) Multi-annual expenditure budget 1 100 basic Remuneration 4,724.18 0.00 staff costs and other remuneration of senior posts and 110 130 3,530.46 97.81 basic Remuneration fixed basic remuneration of staff temporary staff 448.97 163 589.09 social security Payments 160 social expenditures of staff 57.85 2 consumption of goods and services 2,786.51 0.00 202 Rent of buildings and other constructions 306.16 206 renting equipment for 73.09 computer Rental 209 other tangible 12.11 210 repair and maintenance of land and natural goods 3.96 212 repair and maintenance of buildings and other constructions 213 70.04 repair and maintenance of machinery, installations and equipment 170.57 214 repair and maintenance of transportation equipment 215 6.01 repair and maintenance of furniture and effects 216 48.55 repair and maintenance of computer equipment 750.77 220 221 222 275.17 87.16 Office Equipment Supplies Communications 51.65 223 224 36.63 Transport insurance premiums
225 226 227 152.04 services 142.42 Taxes 22.45 work carried out by other companies 565.22 230 Refunds of 12.50 diets 3 financial expenses 20.20 0.00 320 banking services banking services 349 10.20 Benefits 10.00 4 requited 421 125,882.23 203,477.63 0.00 general disease Benefits old age benefits 423 424 77,296.47 family benefits 283.93 482 families and institutions without profit 15.00 operating expenses 211,008.52 0.00 6 real Investments 1,150.86 270.00 603 Machinery , facilities, and equipment and Furniture 139.70 605 10.50 612 buildings and other constructions, installations and Machinery equipment 613 178.00 15.60 615 and 616 75.08 Furniture equipment for information processes 208.16 640 523.82 270.00 investment Expenses intangible fixed assets financial assets 8 1,150.86 270.00 811 831 27,009.66 29,384.86 0.00 to medium-and long-term loan to medium and long term off SP 2,375.20 variation of financial assets and liabilities 29,384.86 0.00 Total expenditure budget Budget 241,544.24 270.00 of income and social contribution taxes incl. 200,046.44 121 1 direct Quotes general disease branch 101,695.64 branch 98,350.80 retirement Quotes 123 3 fees and other income 1,714.91 331 332 1,400.00 general branch benefits Withdrawals Withdrawals of retirement 341 345 208.91 penalties Rama 70.00 36.00 surcharges and other revenue 4 34,653.62 disease 28,300.08 421 requited benefits general benefits elderly 423 424 6,069.61 To family benefits 283.93 5 capitalizations 2,527.69 524 537 10.00 the interests of bank accounts
Interests and dividends of assets of the reserve fund 354.64 541 rental property 2,040.79 property 122.27 consumption Income 542 8 financial assets 2,601.58 831 reimbursement of loans and advances Total income 241,544.24 budget 2,601.58 S.P. out budget of the Andorran National Institute of finance-INAF (thousands of euros) expenditure budget staff costs 1 1,598.00 100 110 110.00 basic Remuneration Board of Directors and other fixed basic Remuneration 130 1,225.00 staff and other temporary staff social security Payments 160 4.00 189.00 163
Social costs of the personnel 839.17 services and goods consumption 2 70.00 202 buildings and other constructions 212 102.97 repair and maintenance of buildings and other constructions 3.20 213 repair and maintenance of machinery, installations and equipment 215 1.10 repair and maintenance of furniture and effects 216 0.40 repair and maintenance of computer equipment 60.00 219 repair and maintenance of other fixed assets Office Equipment 220 0.50 15.10 221 222 224 33.50 Communications 9.60 Supplies insurance premiums Taxes 225 226 21.00 7.00
Other services 227 68.80 work carried out by other companies 480.00 36.00 Locomotion 231 3 340 12.50 financial expenses interest on deposits 12.50 operating expenses 2,449.67 6 603 490.15 real Investment machinery, installations and equipment and Furniture 605 606 28.00 12.15 equipment for information processes 50.00 640 400.00 investment Expenses intangible fixed assets Total 490.15 2,939.82 Revenue Budget expenditure budget 3 fees and other income 1,551.80 311 Licenses , permissions and authorizations 0.00 321 322 annual Rates 292.30 Rates of 1,259.50 supervision 5 531 812.50 812.50 deposits interests capitalizations 8 Remnants of 870 Total 575.52 575.52 Treasury Treasury budget Incorporating revenue remnants 2,939.82 budget of the Andorran Health Care Service-SAAS (thousands of euros) Multi-annual expenditure budget 1 Basic Salaries and other staff costs 36,112.63 30,851.96 110 130 basic social security Payments 160 temporary staff Remuneration 145.50 163 4,493.50 social expenditures of staff 621.67 2 Consumption of goods and services 18,523.86 700.20 202 203 441.19 land and natural goods rentals Rent of machinery, installations and equipment 213 79.58 repair and maintenance machinery, installations and equipment repair and maintenance of computer equipment 631.91 216 218 751.45 repair and maintenance of medical apparatus and instruments 551.61 220 221 222 11,163.26 140.58 Office Equipment Supplies Communications 280.00 223 224 225 88.50 Transport 273.20 700.20 insurance premiums Taxes 12.30 226 227 43.40 services work carried out by other companies 3,998.88 231 68.00 Locomotion 3 financial expenses Other financial expenses 349 40.00 40.00 4 expenses Accounts to current transfers 775.83 472 requited to private companies 775.53 482 requited to non-profit institutions 0.30 operating expenses 55,452.32 6 real Investments 1,458.00 612 buildings and other constructions 0.00 613 614 machinery, installations and equipment transport Equipment Furniture 938.00 0.00 0.00 615 and 616 equipment for information processes 180.00 640 intangible fixed assets
Investment Costs 340.00 1,458.00 0.00 Total expenditure budget revenue Budget 56,910.32 700.20 4 current Transfers 12,353.51 411 Other grants from the administration of the State 12,353.51 5 capitalizations 43,098.81 570 results of business operations 43,098.81 7 1,458.00 capital transfers


761 Total income 1,458.00 Ministry of health budget 56,910.32 budget of the Andorran telecommunications service-STA (thousands of euros) Multi-annual expenditure budget 1 staff costs 11,823.75 21.60 110 basic Salaries and other 130 8,812.77 fixed basic remuneration of staff and other temporary staff social security Payments social benefits 593.11 1,384.34 358.59 160 161 163 social expenditures of the personal Consumption of goods and services 29,581.62 11,435.72 2 674.95 21.60 202 Rents buildings and other constructions 75.46 46.98 210 Repair and maintenance conservation 9,005.86 7,982.11 220 221 222 1,646.44 94.35 Office Equipment Supplies Communications 100.85 47.80 223 224 225 398.00 398.00 8.82 Transport insurance premiums Taxes 1,468.80 226 227 566.72 50.00 services work carried out by other companies 4,417.76 2,835.83 228 7,210.54 229 telecommunications operators Supplies destined for sale 230 4,478.66 75.00 reimbursement of per diem Expenses 349 215.00 0.00 101.95 Locomotion 231 7.41 financial financial expenses 3 Other 215.00 4 492 299.01 0.00 requited requited to other operating expenses 299.01 41,919.38 11,457.32 6 26,728.82 12,591.10 1,346.00 75.00 real Investments and other constructions Buildings 602 603 604 18,122.40 11,750.00 Transportation Equipment machinery and facilities and Furniture 605 606 25.00 90.00 equipment for information processes 7,143.42 640 intangible fixed assets capital Transfers 7 2.00 766.10 750 8,300.00 0.00 transfers of capital in financial assets Acquisition 22,457.74 0.00 800 8th 8,300.00 Government debt short-term debt Acquisition SP 801 3,500.00 public sector long term investment Expenses Total 18,957.74 57,486.56 12,591.10 99,405.94 24,048.42 Revenue Budget expenditure budget 5 capitalizations 500 79,281.18 interests of titles and values of the State 930.24 520 interests of deposits and bank accounts Billing Check 56,175.94 561 560 200.00 customers to operators 21,975.00 8 801 20,124.76 financial assets Disposal Total 20,124.76 term home SP debt income budget 99,405.94 budget of Forces Elèctriques d'Andorra-FEDA (thousands of euros) Multi-annual expenditure budget 1 110 5,952.00 staff costs Salaries 130 4,895.08 fixed basic Remuneration and other basic personal and other temporary staff 37.42 160 161 163 148.09 718.31 social security Payments social benefits social Costs of staff 153.10 2 40,345.40 4,615.92 services and goods consumption 202 Rent buildings and other constructions 37.31 144.00 212 buildings and other constructions 490.21 103.15 213 2,033.28 1,687.11 machinery and installations and equipment transportation Equipment furniture and kitchenware, 214 215 216 30.00 6.00 computer equipment Office Equipment 220 335.90 692.09
221 222 223 94.54 179.97 Communications 134.19 80.00 current Supplies 15.60 Transport insurance premiums 224 225 226 227 597.36 services 431.98 1,771.57 751.32 Taxes Other work carried out by other companies Supply 230 34,605.53 228 589.31 138.00 reimbursement of per diem Expenses 761.27 231 2.10 10.80 Locomotion financial loan Interests 3 310 330 747.86 interest on current accounts 47,058.67 4,615.92 operating expenses 23,991.05 95,617.44 13.41 real Investments 6 600 land and natural goods 4,500.00 10,400.00 602 buildings and other constructions
603 672.50 2,400.00 machinery, facilities, and equipment 17,948.55 80,080.00 604 605 70.00 280.00 transport equipment furniture and office equipment computer Material 606 10.00 40.00 230.00 800.00 640 intangible fixed assets 2,028.35 capital transfers 7 560.00 1,617.44 750 2,028.35 Investment Costs capital transfers 26,019.40 95,617.44 2,863.02 financial liabilities 9 913 loan amortization 2,631.40 940 return of deposits 231.62 variation of financial assets and liabilities Total 2,863.02 75,941.09 100,233.36 Revenue Budget expenditure budget 5 capitalizations 61,063.15

530 15.96 572 573 60,946.84 services bank accounts other income 100.35 9 14,877.94 14,600.00 financial liabilities long-term Loan 913 940 Deposits received 277.94 variation of financial assets and liabilities Total 14,877.94 income budget 75,941.09 budget of the training school of Sports and mountain Professions-EFPEM (thousands of euros) Budget of expenses 1 110 128.48 staff costs Salaries and other remuneration fixed staff (bru) 112.21 social security Payments 160 16.27 2 consumption of goods and services
215 165.36 repair and maintenance, furniture and equipment repair and maintenance 216 0.05 effects 0.30 220 221 222 1.60 1.15 Supplies Office supplies Communications 1.55 223 224 0.50 Transport insurance premiums 2.90 226 227 1.40 services work carried out by other companies refund of 230 155.31 231 0.30 Locomotion 0.30 diets 3 financial expenses financial expenses Operating Expenses Other 349 0.30 0.30 294.14 6 605 and 606 1.20 Furniture 1.63 real Investment Facilities for information processes 0.43

 
Investment expenses Total expense budget 1.63 income Budget 295.77 3 fees and other income 166.75 Validation 310 315 320 12.93 accredited School Enrolment Certificates 0.00 147.92 courses 325 326 330 3.81 2.08 examination Rights access Testing sports educator Cards act. Natural environment 0.02 4 requited 409 91.84 grants from the administration of the State 91.84 7 capital Transfers capital Transfers 709 1.63 1.63 State 8 financial assets Total 870 35.55 35.55 Treasury revenue budget remnant of 295.77 budget of the Institute of Andorran Studies-IEA (thousands of euros) Budget of expenses 1 110 740.72 staff costs Salaries and other remuneration fixed 615.60 Remun 130 staff. Bàsiq. And others, ADM. agent Character eventual social security Payments 160 26.28 98.84 2 consumption of goods and services 181.47 202 Rent buildings and other constructions 21.27 213 repair and maintenance machinery, facilities, and equipment repair and maintenance of computer equipment 216 28.06 6.37 219 repair and maintenance of other fixed assets Office Equipment 220 2.18 8.26 221 222 223 224 0.25 7.70 Supplies 12.17 Communications Transport insurance premiums Taxes 225 226 227 2.08 0.05 18.54 services

The work carried out by other companies refund of 230 70.04 231 3.25 Locomotion 1.25 diets 3 financial expenses financial expenses Operating Expenses Other 349 0.80 0.80 922.99 Total expenditure budget 922.99 Budget of income 4 Total 922.99 922.99 401 Requited current Transfers income budget 922.99 budget of the Residencia Solà d'enclar (thousands of euros) Budget of expenses 1 expenses 0.00 0.00 110 basic Salaries and other remuneration fixed basic remuneration of temporary staff staff 130 160 0.00 security Fees 0.00 0.00 2 163 Social Costs of staff social consumption of goods and services 203 202 0.00 0.00 other constructions and buildings Rental Rent of machinery, installations and equipment 213 0.00 repair and maintenance machinery, installations and equipment 0.00 0.00 0.00 Supplies Office supplies 220 221 222 224 225 0.00 0.00 Communications insurance premiums Taxes 226 227 0.00 0.00 other services work carried out by other companies 0.00 0.00 0.00 3 financial Expenses financial Expenses other expenses 349 0.00 0.00 612 tangible Investments 6 operating buildings and other constructions 0.00 0.00 613 machinery, installations and equipment and Furniture 615 616 0.00 0.00 information processes equipment investment Costs Total 0.00 0.00 Revenue Budget expenditure budget 4 requited 404 0.00 Other grants from the administration of the State 550 0.00 0.00 capitalizations 5 result of commercial operations 0.00 0.00 capital transfers capital Grant 7 700 0.00 0.00 financial assets 8 870 Remnants of Total 0.00 0.00 Treasury revenue budget the budget of the University of Andorra (thousands of euros) expenditure budget staff costs 100 1,814.69 1 Basic Salaries and other Remuneration the remuneration of officials and other staff 105.60 110 basic 1,175.65 basic Salaries and other 130 fixed remuneration of temporary staff 268.98 160 163 237.58 social security Fees costs of training and improvement of the personal Consumption of goods and services 821.98 26.88 2 current 202 Rent buildings and other constructions 10.37 213 repair and maintenance machinery, installations and equipment 215 72.24 repair and maintenance. Furniture and effects 0.63 220 221 222 38.80 supply Material and other Supplies Thin 223 224 62.09 8.20 12.01 Communications Transport services 226 227 58.21 18.16 insurance work carried out by other companies refund of 230 526.78 231 4.00 diets locomotion, and displacement of staff financial expenses Other financial expenses 349 3 10.50 1.30 1.30 4 482 97.21 currents Transfers to non-profit institutions 97.21 operating expenses 2,735.17 6 real Investments 24.45 603 machinery and facilities
605 and 606 10.20 2.80 Furniture equipment for information processes 4.45 608 Other fixed assets investment Costs 7.00 24.45 Total expenditure budget 2,759.62 Budget of income and other income Taxes 3 311 520.03 sign up, courses and 485.67 rights 319 320 33.05 313 0.18 Certificates Services sign up/1.13 Documentation 4 400 440 2,144.79 2,200.52 requited current Transfers Subsidies others 55.73 5 capitalizations 14.63 520 Other financial income 0.40 14.23 Rentals 541 7 capital Transfers
702 24.45 capital Subsidies Total Revenue Budget 2,759.62 budget 24.45 HALF of the National Youth Forum in Andorra-FNJA (thousands of euros) expenditure budget 2 consumption of ordinary goods and services 209 32.97 Rent other tangible 0.50 212 repair and maintenance. Buildings and other constructions 0.20 213 repair and maintenance of machinery, installations and equipment 215 0.30 repair and maintenance of furniture and effects 216 0.30 repair and maintenance of computer equipment Office Equipment 220 0.30 0.26 221 222 223 7.15 Supplies Communications Transport insurance premiums 0.15 1.51 224 226 227 0.30 13.60 services work carried out by other companies 230 231 1.50 1.50 Locomotion diets repayments 5.40 3 Other financial expenses financial expenses Operating Expenses 349 0.30 0.30
real furniture and kitchenware 605 1.37 Investments 6 33.27 1.21 608 Other fixed assets intangible fixed assets investment Costs 0.10 0.06 640 Total 1.37 34.64 income Budget expenditure budget 4 requited 34.64 402 Other grants from the State capital Transfers 7 34.64 740 0.00 0.00 Other State subsidies Total revenue budget 34.64 budget of the radio and television of Andorra , SA-RTVASA (thousands of euros) Budget of expenses 1 110 2,190.56 staff costs Salaries and other remuneration of permanent 1,907.91 140 Other production staff own 160 163 276.65 social security Payments 0.00 social expenditures of staff 1,133.92 services and goods consumption 2 6.00 202 Rent buildings and other constructions machinery, installations and equipment Rental 161.28 203 82.18 204 13.20 transport rental ́altres rental services 208 213 7.80 machinery and facilities and 214 64.66 equipment repair and maintenance. 6.00 transport material ́equips 46.14 216 220 repair and maintenance of computer office supplies 12.09 221 222 223 64.39 0.61 Transport Communications 117.15 streams Supply 224 225 226 2.34 32.36 insurance premiums Taxes other services 323.52 227 work carried out by other companies Refund 3.00 3.00 230 194.20 231 financial Charges 3 diets Locomotion 349 3.00 3.00 Other financial expenses operating expenses 3,327.48 6 real Investments 613 195.57 Machinery 614 101.57 transport Material, installations and equipment and Furniture 615 616 11.50 0.00 equipment for information processes 27.00 619 Other fixed assets intangible fixed assets investment Costs 1.00 54.50 640 195.57 Total expenditure budget 3,523.05 Budget of income 4 requited 2,877.48 443 Of the general administration 2,877.48 5 Capitalizations Advertisement 551 450.00 450.00 7 743 195.57 capital transfer to public companies and other public entities Total 195.57 3,523.05 revenues budget budget of Ranchers of Andorra , SA (thousands of euros) Budget of expenses 1 110 29.14 staff costs

Basic salaries and other remuneration of contractual personnel social security Payments 160 25.35 3.79 2 consumption of goods and services 1,503.86 1,426.00 Supplies Office supplies 220 225 226 221 4.00 1.30 Taxes other services 227 1.96 work carried out by other companies 67.60 231 locomotion, and displacement of staff financial expenses Other financial expenses 349 3 3.00 0.50 0.50 Total expenditure budget 1,533.50 Budget of income and other Taxes 1,473.50 income Sales 3 300 310 General Services 1,460.00 13.50 4 Transfers 420 60.00 streams of income budget Total Budget 1,533.50 60.00 ́Andorra of Andorra Turisme, s.a.u. (thousands of euros) expenditure budget 1 1,175.63 staff costs 110 basic Remuneration and other contractual staff 130 968.81. rowing Remun. Bàsiq. And other, agent ADM. eventual social security Payments 160 4.58 Character 163 141.14 Social Costs of the personnel 15,216.87 services and goods consumption 2 61.10 202 Rent buildings and other constructions 90.09 208 ́altres 213 33.37 services rental repair of machinery, installations and equipment 220 13.34 office supplies 21.64 221 222 223 35.17 61.11 5.75 currents Supplies Communications Transport insurance premiums 224 225 226 227 14,703.09 2.84 3.00 Taxes other services work carried out by other companies 91.19

230 90.09 231 3 reimbursement of financial expenses 66.19 diets Locomotion 5.01 349 Other financial expenses operating expenses 136.37 16,397.51 real Investments 6 5.01 603 machinery, installations and equipment and furniture, 605 616 11.01 5.01 equipment for processes of 640 17.54 ́informació 102.81 136.37 investment Expenses intangible fixed assets Total expenditure budget 16,533.88 Budget of income 4 requited 400 15,858.52 15,858.52 State 5 Capitalizations 639.00 639.00 Income 500 7 700 36.36 capital transfer Grant Government Capital 36.36 8 financial assets Total 0.00 0.00 remaining budget of 870 Treasury income 16,533.88 budget of the waste treatment Centre (thousands of euros) Budget of expenses 1 110 basic Salaries and other staff costs 990.64 842.85 130 permanent Remun. Bàsiq. and other, agent ADM. eventual social security Payments 160 3.45 Character 163 122.35 social expenditures of the personal Consumption of goods and services 2 21.99 3,261.17 203 Rent of machinery, installations and equipment. 204 transport equipment rental 2.81 0.00 212 repair and cones, buildings and other constructions 20.89 213 Rep. and conserv.de machinery and facilities and equipment 870.69 216 repair and maintenance of computer equipment Office Equipment 220 4.24 7.20 221 222 364.74 currents 11.58 Communications Supplies

224 225 226 93.00 133.62 insurance premiums Taxes other services 227 28.36 work carried out by other companies 1,724.04 3 2,571.60 2,549.04 310 loan Interests financial expenses financial expenses Other operating expenses 6,823.41 22.56 349 6 real Investments 159.00 603 machinery, facilities, and equipment 140.00 612 buildings and other constructions furniture and kitchenware 615 616 0.00 11.20 equipment for processes of ́informació Investment Costs 7.80 159.00 8 financial assets 933.80 840 Constitution of deposits 933.80 9 financial liabilities
913 2,356.09 2,356.09 Amortization loan capital variation of financial assets and liabilities Total 3,289.89 10,272.30 revenue Budget expenditure budget 5 571 572 capitalizations 845.58 Sales 10,272.30 4,499.92 services other revenue Total revenue budget 573 4,926.80 10,272.30 Budget Andorra development and investment, SAU-ADI, SAU (thousands of euros) Budget of expenses 1 110 basic Salaries and other staff costs 374.09 249.05 130 160 temporary staff Remuneration social security Dues 64.48 163 43.04 social expenditures 17.52 staff 2
Consumption of goods and services 258.29 202 Rents buildings and other constructions 0.00 0.00 220 221 222 2.94 Office Equipment Supplies Communications 5.00 14.00 223 225 226 6.60 Transport Taxes other services 91.75 227 work carried out by other companies 108.00 23 new services 30.00 3 financial expenses Of 34 0.87 0.87 deposits, deposits and other current Transfers current Transfers 4 472 0.00 0.00 organisms other operating expenses 633.25 6 real Investments 0.80 606 equipment for processes Investment Costs 0.80 information 0.80 Total expenditure budget 634.05 Budget of income 4 requited 443 633.25 to public companies and other public entities 633.25 5 capitalizations 0.00 0.00 550 commercial operations Result 7 capital Transfers to other public bodies and public companies 743 0.80 0.80 8 financial assets Total 0.00 0.00 Treasury Remaining 811 income expenditure budget 634.05 budget 2014 functional classification-programs (euros) 0 public debt and financial operations 187,663,987.84 00 public debt and financial operations 187,663,987.84 001 public debt of the State 176,357,125.31 0001 public debt of the State 176,357,125.31 002 financial operations 11,306,862.53 0002 financial operations 11,306,862.53 1 general Services 36,906,989.18 11 of the 112 2,265,614.81 State of 2,265,614.81 Government 2,265,614.81 Government general Administration Activities 17,772,299.05 1121 12 121 General Services support to the Government's administrative management 8,740,605.37 1211 1212 3,391,578.40 5,349,026.97 Administrative Infrastructures 122 Other 1221 2,648,594.09 Administrative Services 2,329,503.97 services 319,090.12 123 Publications 1222
Public function 6,383,099.59 1231 Organization of human resources 6,383,099.59 13 5,884,426.88 1,769,441.21 administration 131 foreign Management and General Services 1311 1,769,441.21 132 3,347,249.01 1321 3,347,249.01 diplomatic relations diplomatic Action 133 international cooperation 767,736.66 1332 Pyrenees working community contribution to international initiatives 234,677.39 533,059.27 1333 14 142 10,984,648.44 Justice 7,792,560.92 justice 7,452,090.22 justice administration bodies of 1421 1422 legal and Forensic Medicine 340,470.70 143 3,192,087.52 penitentiary prison 1431 3,192,087.52 2 civil protection and security 21,342,335.40 Security 21,342,335.40 security and citizens ' civil public order 22 221 2211 21,342,335.40

2212 15,175,553.05 public security prevention and fire extinguishing 2214 5,883,203.27 283,579.08 civil Protection 3 social action: social Protection 31 312 18,325,079.36 23,635,572.31 protection and promotion to primary care primary care 3121 4,083,000.51 313 4,083,000.51 prevention programmes and integration 9,363,017.84 3131 Childhood, youth and family 890,929.13 314 8,472,088.71 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 4,554,061.01 3,758,844.90 584,718.40 prevention and control 3165
210,497.71 population 317 detection of risks and social equality and social Welfare Promotion policies 3171 5,310,492.95 2,763,751.57 3211 32 321 educational Promotion scholarships and grants to students 2,763,751.57 322 2,546,741.38 2,546,741.38 3221 Housing Policy Housing Policy 4 production of social public goods 152,292,471.03 41 54,668,448.46 Health 53,277,643.14 health administration 411 4110 4111 SAAS funding 3,517,618.79 service management 13,936,144.50 4112 4113 4114 148,703.02 153,544.25 International Collaborations medical Transport planning of health services 252,024.89

4115 4116 11,543.89 management model and management of information and communication, health and social Infrastructures 4117 4118 550,000.00 54,437.82 financing of the CASS public health 412 34,653,625.98 1,390,805.32 4121 medicines, healthcare products and services 366,146.47 4123 301,983.97 4128 food security Vigil. púb health. and inform. sanit. and sociosanit.
4129 51,284.91 671,389.97 64,240,625.87 prevention and Education Promotion education administration 42 421 4,139,066.71 school 59,817,162.41 Education 4,139,066.71 422 Infrastructures 4212 4221 us. mater., compulsory, baccalaureate and form. Prof. 4222 2,234,697.98 3,866,365.22 51,711,613.73 specialized Education University education 4223 4224 teaching, adult education 1,066,363.24 938,122.24 284,396.75 Youth with educational institutions Agreements 4226 423 4231 Promotion of youth 284,396.75 7,515,813.40 Sports 7,515,813.40 sports and physical education 43 431 4311 and 4312 4313 1,673,080.00 967,206.84 sports Infrastructure Services Support sports 1,447,085.02 sports organizations support Community Welfare 44 4314 3,428,441.54 441 19,430,691.26 2,273,503.14 2,273,503.14 management and General Services Administration 4411 442 environmental management and control 14,616,408.19

4420 data management and environmental parameters 4421 414,662.48 plan 4,385,186.90 9,816,558.81 waste management 4422 443 445 1,726,424.64 1,726,424.64 natural Heritage 4431 heritage management prevention, surveillance and control of the environment 10,118.43 Salubrit 4451. environment and cond. that may affect the health 10,118.43 6,436,892.04 Culture 2,344,057.35 45 451 general Management and General Services Administration 4511 1,494,400.00 2,462,241.68 849,657.35 Cultural Infrastructure 4512 4521 452 Cultural Heritage research, diffusion 4522 1,954,691.79 cultural heritage conservation management of 507,549.89 files 412,316.53 Library 412,316.53 Library 4531 453 454 promotion and Cultural Promotion and Cultural Action 4541 927,963.17 Action 927,963.17 290,313.31 290,313.31 language policy language policy 4551 455 5 economic public goods production 42,498,969.92 51 basic infrastructures and 511 39,256,774.96 transport general administration and General Services Management 5111 8,892,380.20 512 8,892,380.20 Land Transport 27,046,394.76 5121 General Roads. 5122 5123 road 18,659,724.76 road infrastructure other ways Conservation 5124 7,066,695.00 natural hazards. 1,219,975.00 protection sectoral Plan 5125 infrastructures. New road infrastructure water resources 3,318,000.00 513 100,000.00 5131 treatment of rivers and torrents 3,318,000.00 3,073,044.96 Communications 3,073,044.96 528 52 Communications Telecommunication Planning and operation of 5281 3,073,044.96 54 basic information statistics 169,150.00 541 cartography and topography 5411 169,150.00 cartography and topography 169,150.00 6 61 14,392,383.59 economic Regulation Regulation general economic 9,859,997.23 Finance 3,502,160.27 611 6111 and 6112 381,477.01 General Services Planning Economic and financial studies, Planning and programming 6113 1,829,658.11 shopping 598,746.67 692,278.48 planning, studies and Climate 6114 economic and Budgetary Policy 612 6121 6123 248,113.99 755,415.95 1,003,529.94 budget management system Management 5,354,307.02 613 6131 General tax revenue Management 737,304.37 4,532,386.36 4,617,002.65 tariff Control Regulation 621 6132 62 commercial Trade 6214 4,532,386.36 intellectual property and State signs 6216 210,030.23 Control and development of economic activities economic Regulation 7 4,322,356.13 29,171,835.49 3,627,024.25 Agriculture productive sectors 71 711 general administration 2,858,141.72

7111 direction and general services and Agriculture 2,858,141.72 712 agricultural activities 407,069.22 7121 health and protection of animals 407,069.22 361,813.31 361,813.31 713 livestock Activities 7131 72 animal production Industry 9,011,871.87 721 7211 235,961.27 235,961.27 management and General Services administration management and control 407,080.97 industries 722 7221 security facilities management and control 407,080.97 723 8,368,829.63 Transport 8,368,829.63 and transport strategic projects 7231 73 16,532,939.37 Tourism Administration and General Services Management 7311 501,681.79 731 501,681.79

732 7321 16,031,257.58 outdoor planning and promotion of Tourism tourism promotion 15,967,099.45 7323 arrangement and tourist promotion inside 64,158.13 9 transfer to other public administrations 60,682,204.39 91 public administration 911 60,682,204.39 transfers Transfer to computer processing and Transfers 9110 54,323,859.74 common 54,323,859.74 6,358,344.65 9120 912 self-employed self-employed organisms organisms Transfers administrative administrative Transfers TOTAL economic Classification 568,586,749.15 6,358,344.65-concepts (euros) Multi-annual staff costs 1 96,689,102.31 10 3,345,990.19 Remuneration 100 high-ranking officials. other basic salaries officers 3,345,990.19 11 71,519,359.24 110 Permanent basic Remuneration and other, permanent 71,519,359.24 13 Agents of the administration of a possible 130 4,694,682.68

Remun. bàsiq. and other agent ADM. 4,694,682.68 and benefit Payments 16 possible character move. employer social security Contributions by social 17,129,070.20 11,870,497.46 160 161 163 4,653,527.80 social benefits social Costs of staff 605,044.94 2 consumption of goods and services 48,169,838.36 43,124,378.20 Rentals 13,402,509.99 36,092,264.99 20 and 200 Rent land and natural goods 326,657.85 227,264.06 201 Canons and benefits derived from concesiones ADM. 9,112,133.18 32,780,527.68 202 203 1,507,371.86 608,990.83 Rental buildings and other construction machinery rental , facilities and equipment. 204 205 1,672,758.59 2,401,565.25 50,974.37 1,640.04 transport material rental, rental of furniture and equipment Rental 206 1,729.49 effects for computer science 208 209 20,130.96 9,134.04 Rental 710,134.48 63,143.00 fixed assets intangible fixed assets other other Rental 619.21 21 repair, maintenance and conservation 4,748,157.73 279,235.74 210 repair and maintenance, land and natural goods and Repair 212 17,620.84 , buildings and other constructions 345,089.06 213 Repar. and conserv., machinery, installed. and equipment repair and maintenance 3,483,135.45 232,124.38 214, 215 471,524.77 transport equipment repair and maintenance, furniture and effects 216 3,740.06 repair and maintenance of computer equipment repair and maintenance 423,314.89 47,111.36 218, 219 3,471.62 apparatus and medical instr. Repair and maintenance of other equipment, supplies and other assets 22 261.04 29,655,632.52 6,752,877.56 633,026.67 6,419,131.60 141,260.00 Supplies Office supplies 220 221 222 223 224 6,168,932.95 3,573,342.85 Transport 1,652,212.24 Communications insurance premiums 1,174,053.54 225 226 227 4,594,280.50 1,005,344.00 5,235.31 Taxes other services Works made by other companies 8,971,860.09 2,032,930.71 229 36,899.62 363,538.12 services or compensation for Unexpected weaknesses 23 refund of 230 138,077.95 231 225,460.17 23,047,565.56 49,106,317.21 financial expenses 3 Locomotion diets 30 public debt 13,746,425.31 21,536,689.14 300 6,651,064.35 27,569,628.07 13,746,425.31 21,536,689.14 public debt Interest Loan 31 310 6,651,064.35 27,569,628.07 Loan Interest 2,272,772.90 accounts Of 33 330 interests of current accounts deposits 34 2,272,772.90 , bonds and other financial expenses 377,303.00 377,303.00 123,013,817.11 2,810,140.70 4 current Transfers Other 349 40 to the co-princes, the Constitutional Council and The 402 6,285,844.65 Gral. C. 403 707,507.76 co-princes General Council and the Constitutional Court 41 5,578,336.89 to org. self-employed persons and entities Transfers 411 412 48,490,271.20 STA STA 1,483,131.22 47,007,139.98 autonomous administrative bodies to 44 in public companies and other public entities 19,429,245.94 443 to public companies in the form of joint-stock company 19,429,245.94 in 46 local governments 1,840,923.24 462 to corporations 47 472 3,108,711.21 1,840,923.24 local private companies to private companies 3,108,711.21 48 families and non-profit institutions 39,903,919.39 2,585,140.70 482 families and non-profit institutions 49 39,903,919.39 2,585,140.70 abroad 3,954,901.48 225,000.00 492 on the outside 3,954,901.48 225,000.00 50,517,604.00 33,749,721.94 36,290,074.60 26,991,961.40 6 real Investments new Investments 602 60 buildings and other constructions 603 1,661,201.20 4,600,000.00 Machinery , facilities and equipment 997,675.14 950,000.00 604 605 294,356.58 32,960.93 87,608.96 transport Material and equipment for Furniture 606 607 467,096.56 information processes Goods intended for the general use 608 28,848,024.32 18,633,688.37 Other tangible 609 390,804.88 studies and projects of investment 3,543,306.96 2,775,312.10 61 10,295,560.64 5,123,052.04 610 replacement investments land and natural goods 92,772.50 611 612 275,000.00 3,600,000.00 terrain Conditioning buildings and other constructions 5,903,498.74 250,000.00 613 Machinery , facilities and equipment 926,172.26 1,273,052.04 324,000.00 transport Material 614 615 616 26,750.55 utensils and Furniture equipment for information processes 437,491.59 617 Goods intended for the general use 2,254,875.00 618 personalty of historical, artistic or cultural interest 64 55,000.00 intangible fixed assets intangible fixed assets 3,931,968.76 1,634,708.50 3,931,968.76 1,634,708.50 56,298,551.61 capital transfers 7 640 70 700 C 72,500.00 Gral. Council and General Council 71 72,500.00 constitutional law in org. self-employed persons 1,459,629.75 1,458,000.00 parapublic entities administrative and parapublic 711 712 autonomous organisms 1,629.75 public companies and other administrative public bodies 74 232,731.34 743 at public companies in the form of joint-stock company 232,731.34 76 761 762 0.00 parapublic Administration 52,482,936.50 local governments local governments 52,482,936.50 764 families and institutions without end. 0.00 * profit 77 private companies 250,401.04 772 to private companies and families 78 250,401.04 non-profit institutions 1,774,165.62 782 families and non-profit institutions 79 1,774,165.62 abroad 26,187.36 792 on the outside 26,187.36 8 96,000.00 2,116,231.17 financial assets loan Granting 81 810 granting credits 82 96,000.00 Acquisition of shares of public sector shares Acquisition 820 0.00 0.00 84 Constitution of deposits and deposits 2,020,231.17 2,020,231.17 deposits Liabilities of 841 9 168,734,039.03 696,719,173.28 financial 162,270,700.00 668,861,200.00 public debt Amortization Amortization 90 900 public debt 162,270,700.00 668,861,200.00 6,450,958.68 27,857,973.28 91 911 long term loans Loan Amortization Amortization Amortization 913 1,640,760.86 7,979,019.32 public sector loans long term private sector 4,810,197.82 19,878,953.96 94 refund of deposits and TOTAL deposits 12,380.35 12,380.35 deposits refund 941 568,586,749.15 825,509,731.33 Download the document the project budget of the Constitutional Court by 2014 expenditure budget (euros) 1. 349,999.37 staff costs 10. Magistrate of the TC 100. 10000 bonus costs. 173,456.32 bonus expenses 11. Fixed 110 staff. Basic remuneration of permanent 11000. Base salary fixed personal 143,986.92 16. Delivery fees and move. social responsibility of the TC 160. 16010 social services fees. Social services fees. Permanent 16020 20,878.11. Social services fees. 163 9,678.02 magistrates. Social costs of the personnel
 


16300. training and improvement of personnel 2,000.00 2. Ordinary expenses: 170,045.67 goods and services 20. 202 rentals. Rents buildings and other constructions 20200. Rental of the TC 12.00 21. Repair, maintenance and conservation 212. Rep. and conservation. Buildings and other constructions 21200. Repair and maintenance of the TC 21300 1,000.00. Machinery, equipment and installation 21500 1,500.00. Furniture and effects 1,100.00 21600. 21900 1,545.00 computer equipment. Other material fixed assets 300.51 22. Material, supplies and other 220. Office supplies 22000. Office supplies regular 22001 1,500.00. Document print 22010 2,500.00. Furniture and utensils 22020 1,000.00. Newspapers, magazines and periodicals 1,000.00 22040. 221 1,200.00 computer material. 22100 supplies. Electric power 5,300.00 22150. 22160 300.75 food products. Pharmaceutical and sanitary products 200.50 22180. 22190 200.00 cleaning products. Other feeds 250.00 222. 22200 communications. 22210 3,462.89 telephone services. Postal and telegraphic services 223 1,500.00. 22300 transports. Freight transport 200.00 22310. 224 1,000.00 messengers. 22460 insurance premiums. Insurance premiums. Multi-risk 22461 1,287.77. Asseg premiums. TC environments impact 2,600.37 225. 22520 taxes. State taxes. (IGI) 226 300.00. Other services 22610. Protocol and attention of representation 50,700.00 22620. 8,293.88 publications and disclosure 22621. Translations and proofreading 7,040.00 22660. Meetings, conferences and courses 6,000.00 22671. Celebrations and events 5,000.00 22672. Gifts and giveaways 3,300.00 227. The work carried out by other companies 22729. Studies and advice 2,000.00 22731. Computer services 22733 6,000.00. 22799 4,000.00 graphic design services. Other services 2,000.00 23. Compensation 230. Reimbursement of 23000 diets. Cost of stay of the TC 7,452.00 23015. Administrative expenses magistrates 8,000.00 231. 23100 locomotion. Locomotion and movement of TC 6,000.00 23110. Transfers of the TC 25,000.00 3. 34 200.00 financial expenses. Desp. financial deposits, bonds and other 349. Other move. 34910 financial. 200.00 banking services commissions 4. Requited. (Expense) 9,080.00 49. Current transfers abroad 492. Current transfers abroad 49211. Transfers. ACCUPF 4,580.00 49212. 49213 TC 2,500.00 European transfers. Transform world CONF./Justice Const. 2,000.00 6. Real investments 28,000.00 60. 603 new investments. Machinery, equipment and installation 60340. 605 3,000.00 facilities. Furniture and utensils 60510. 606 4,500.00 office equipment. Equipment for information processes 60610. Equipment for information processes 6,000.00 608. Other tangible 60860. Library Fund 64 2,500.00. Intangible fixed assets 640. Intangible fixed assets 64050. Total Budget 557,325.04 12,000.00 applications expenditure budget of income (euros) 4. Current transfers 529,325.04 42. 420 transfers. Requited 42000. Current transfers 529,325.04 5. Capitalizations 0.00 52. Interest on deposits and bank accounts 520. Interest on bank accounts 52000. Interest on bank accounts 0.00 8. 87 28,000.00 financial assets. Remnants of 870 Treasury. Remnants of 87000 Treasury. Remnants of Total income 557,325.04 budget 28,000.00 Treasury budget Project of the General Council by 2014 expenditure budget (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 M.I.C.G.

P2014 697,461.31 002 200,200.00 775,824.05 1 1 0 1 1 Permanent Bureau P2014 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 P2014 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 Thin 1 2 0 60 P2014 004 marriage and birth 915.16 PROJ-0001 General project M.I.C.G.



915.16 General Council Secretariat 915.16 P2014 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 1 6 Quot P2014 004. soon. and move. to by the employer social security Contributions 1 6 0 1 6 0 00 253,232.96 300,113.23 social security Payments, bonus expenses 130,160.89 PROJ-0001 General project M.I.C.G.



130,160.89 001 M.I.C.G.

P2014 101,131.89 002 1 6 0 10 29,029.00 social security Fees, personnel Bureau fixed P2014 112,494.50 PROJ-0001 General project M.I.C.G.



112,494.50 General Council Secretariat 112,494.50 P2014 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 P2014 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 4,560.87 004 1 6 1 1 6 1 00 32,365.77 Pensions 32,365.77 social benefits P2014 PROJ-0001 General project M.I.C.G.



32,365.77 General Council Secretariat 32,365.77 004 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 M.I.C.G.

4,504.50 General Council Secretariat 10,010.00 P2014 004 P2014 2 consumption of goods and services




2 1 1,547,969.97 repair, maintenance and conservation 309,499.54 Repar 2 1 0. and conservation of land and natural goods 2 1 0 00 6,000.00 Repar. 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 P2014 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.

P2014 195,000.00 Repar 2 1 3. and maintenance machinery, installed. and team.



100,055.48 2 1 3 00 Repar. and preservation. Machinery install. and team.



100,055.48 PROJ-0001 General project M.I.C.G.



100,055.48 2 1 4 100,055.48 P2014 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 2,444.06 004 P2014 2 1 6 repair and maintenance of computer equipment repair and maintenance of computer equipment 2 1 6 00 6,000.00 6,000.00 PROJ-0001 General project M.I.C.G.



6,000.00 004 P2014 General Council Secretariat 2 2 6,000.00 Material, supplies and other Office Equipment 1,027,512.09 42,089.56 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 20,810.00 004 P2014 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 P2014 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 P2014 Books and other publications 10,279.56 PROJ-0001 General project M.I.C.G.



10,279.56 General Council Secretariat 2 2 0 40 10,279.56 P2014 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 P2014 Supplies electric power 2 2 1 00 248,337.18 PROJ 162,322.02-0001 General project M.I.C.G.



162,322.02 General Council Secretariat 2 2 1 10 162,322.02 3,318.02 004 P2014 Water PROJ-0001 General project M.I.C.G.



3,318.02 General Council Secretariat 2 2 1 20 3,318.02 004 P2014 Fuels for PROJ 1,907.64 locomotion-0001 General project M.I.C.G.



1,907.64 General Council Secretariat 2 2 1 30 1,907.64 004 P2014 Fuels for heating 58,586.99 PROJ-0001 General project M.I.C.G.



58,586.99 General Council Secretariat 58,586.99 8,644.96 Costumes 2 2 1 40 P2014 004 PROJ-0001 General project M.I.C.G.



8,644.96 001 M.I.C.G.

P2014 1,500.00 002 004 1,500.00 P2014 P2014 General Council Secretariat Audit Office 2 2 1 60 5,644.96 pharmacists and Healthcare Products 395.55 PROJ-0001 General project M.I.C.G.



395.55 General Council Secretariat 2 2 1 80 004 P2014 395.55 PROJ 6,162.00 cleaning products-0001 General project M.I.C.G.



6,162.00 General Council Secretariat 2 2 1 90 6,162.00 P2014 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 P2014 2 2 2 00 99,950.12 Communications 55,905.18 telephone services PROJ-0001 General project M.I.C.G.



55,905.18 General Council Secretariat 55,905.18 004 P2014 postal services and telegraphic PROJ 10,092.84 2 2 2 10-0001 General project M.I.C.G.



10,092.84 General Council Secretariat 2 2 2 90 10,092.84 P2014 004 other communications 33,952.10 PROJ-0001 General project M.I.C.G.



33,952.10 001 M.I.C.G.

2 2 3 2 2 3 10 1,565.95 Transport 33,952.10 1,565.95 Messenger P2014 PROJ-0001 General project M.I.C.G.



1,565.95 General Council Secretariat 2 2 4 1,565.95 004 P2014 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 P2014 004 insurance premiums. Individual accidents PROJ 8,825.93-0001 General project M.I.C.G.



8,825.93 001 M.I.C.G.

P2014 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 P2014 insurance premiums. Multi-risk-fire 20,854.00 PROJ-0001 General project M.I.C.G.



20,854.00 001 M.I.C.G.

P2014 20,854.00 2 2 4 70 insurance premiums. PROJ 1,878.00 theft-0001 General project M.I.C.G.



1,878.00 001 M.I.C.G.

1,878.00 208,866.53 2 2 6 10 2 2 6 other services P2014 Protocol Care and representation PROJ 151,448.29-0001 General project M.I.C.G.



98,448.29 001 M.I.C.G.

P2014 86,722.53 003 2,725.76 P2014 Parliamentary Commissions 008 Syndic general P2014 9,000.00 PROJ-0003 Anniversary Constitution 15,000.00 001 M.I.C.G.

P2014 15,000.00 PROJ-0004 General Council of Young 7,000.00 001 M.I.C.G.

P2014 7,000.00 PROJ-0009 C. Days/international years 6,000.00 001 M.I.C.G.

P2014 6,000.00 PROJ-0010 Conference Taken. Small States Parliaments M.I.C.G. 25,000.00



2 2 6 21 25,000.00 translations and corrections 10,682.23








PROJ-0001 General project M.I.C.G.



10,682.23 001 M.I.C.G.

P2014 10,000.00 002 004 227.41 227.41 General Council Secretariat P2014 Receivership P2014 008 Syndic general P2014 227.41 2 2 6 60 meetings, conferences and courses 17,922.95 PROJ-0001 General project M.I.C.G.



17,922.95 001 M.I.C.G.

P2014 9,000.00 003 P2014 Parliamentary Commissions 5,491.20 008 Syndic general P2014 3,431.75 2 2 6 70 advertising and propaganda 10,000.00 PROJ-0001 General project M.I.C.G.



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

P2014 10,000.00 2 2 6 80 cultural promotion 15,000.00 PROJ-0001 General project M.I.C.G.



15,000.00 001 M.I.C.G.

P2014 15,000.00 2 2 6 90 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 P2014 work carried out by other companies 2 2 7 00 389,180.82 L. realitz. for cleaning companies and sanitation 75,682.42 PROJ-0001 General project M.I.C.G.



75,682.42 General Council Secretariat 75,682.42 L 2 2 7 10 004 P2014. realitz. for companies of security 71,460.99 PROJ-0001 General project M.I.C.G.



Secretary of the General Council 71,460.99 71,460.99 004 P2014 2 2 7 30 L. realitz. for companies. PROJ 82,774.78 data processing-0001 General project M.I.C.G.



Secretary of the General Council 82,774.78 82,774.78 L 2 2 7 40 004 P2014. realitz. by empr. Prints and publications 61,165.38 PROJ-0001 General project M.I.C.G.



61,165.38 001 M.I.C.G.

P2014 61,165.38 2 2 7 60 L. realitz. by empr. Studies and technical work 77,000.00 PROJ-0001 General project M.I.C.G.



77,000.00 001 M.I.C.G.

P2014 31,000.00 002 003 P2014 Parliamentary Commissions 40,000.00 P2014 Receivership 3,000.00 008 Syndic general P2014 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.G.

17,664.50 General Council Secretariat 3,432.75 P2014 004 P2014 2 3 Compensation for services 210,858.34 2 3 0 2 3 0 30 repayment is reimbursement of 40,884.71 diets diets other personnel 40,884.71 PROJ-0001 General project M.I.C.G.



40,884.71 001 M.I.C.G.

P2014 36,406.99 002 003 1,119.43 004 P2014 Parliamentary Commissions 1,119.43 P2014 Presidency Secretary General Council P2014 1,119.43 1,119.43 169,973.63 2 3 1 2 3 1 00 008 P2014 Syndic general Locomotion Locomotion and movement of staff 169,973.63 PROJ-0001 General project M.I.C.G.



169,973.63 001 M.I.C.G.

P2014 169,973.63 2 4 2 4 2 2 4 2 00 100.00 100.00 new services new services new services. Material, supply and other 100.00 PROJ-0001 General project M.I.C.G.



General Council Secretariat 100.00 100.00 004 P2014 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 P2014 004 4 4 1 1,848,149.99 autonomous organisms requited 4 1 2 4 1 2 16 1,802,032.31 1,802,032.31 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.

P2014 4 1 2 17 794,159.18 OMBUDSMAN 213,500.00 PROJ-0001 General project M.I.C.G.



213,500.00 001 M.I.C.G.

213,500.00 COURT OF AUDITORS 4 1 2 18 P2014 PROJ 524,373.13-0001 General project M.I.C.G.



524,373.13 001 M.I.C.G.

DATA PROTECTION AGENCY 4 1 2 20 524,373.13 P2014 270,000.00 PROJ-0001 General project M.I.C.G.



270,000.00 001 M.I.C.G.

P2014 270,000.00 4 9 outside 4 9 2 4 9 2 33 46,117.68 46,117.68 exterior A.P. M 13,910.00 M.I.C.G.-0001 General Project PROJ



13,910.00 001 M.I.C.G.

4 9 2 34 13,910.00 P2014 AESCO PROJ 1,810.00-0001 General project M.I.C.G.



1,810.00 001 M.I.C.G.

1,810.00 PROJ 3,757.83 4 9 2 35 P2014 OSCE-0001 General project M.I.C.G.



3,757.83 001 M.I.C.G.

3,757.83 PROJ 3,481.49 4 9 2 36 F A.P. P2014-0001 General project M.I.C.G.



3,481.49 001 M.I.C.G.

P2014 3,481.49 U.I. 4 9 2 38 P 12,000.00 PROJ-0001 General project M.I.C.G.



12,000.00 001 M.I.C.G.

P2014 12,000.00 4 9 2 39 OTHER ASSOCIATIONS 11,158.36 PROJ-0001 General project M.I.C.G.



11,158.36 001 M.I.C.G.

P2014 11,158.36 6 0 6 6 0 3 real Investments new Investments 55,000.00 30,000.00 machinery, installations and equipment other facilities 6 0 3 40 8,000.00 8,000.00 PROJ-0001 General project M.I.C.G.



8,000.00 001 M.I.C.G.

P2014 8,000.00 6 0 5 6 0 5 00 10,000.00 10,000.00 Furniture furniture and kitchenware PROJ-0001 General project M.I.C.G.



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

P2014 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.

P2014 12,000.00 replacement Investments 6 1 6 1 8 12,000.00 personalty of historic, artistic or cult.



6 1 8 00 12,000.00 personalty of historic, artistic or cult.



PROJ 12,000.00-0001 General project M.I.C.G.




12,000.00 001 M.I.C.G.

P2014 12,000.00 Background Background 6 2 0 6 2 6 2 0 90 3,000.00 3,000.00 librarians Library Books 3,000.00 PROJ-0001 General project M.I.C.G.



3,000.00 001 M.I.C.G.

P2014 3,000.00 6 4 6 4 0 6 4 0 50 intangible fixed assets intangible fixed assets applications 10,000.00 10,000.00 10,000.00 PROJ-0001 General project M.I.C.G.



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

P2014 10,000.00 7 capital Transfers 17,500.00 7 0 7 0 0 17,500.00 capital transfers capital Transfers capital Transfer 7 0 0 17 17,500.00 Ombudsman 4,500.00 PROJ-0001 General project M.I.C.G.



4,500.00 001 M.I.C.G.

P2014 4,500.00 7 0 0 18 capital Transfer the Court of accounts 8,000.00 PROJ-0001 General project M.I.C.G.



8,000.00 001 M.I.C.G.

P2014 8,000.00 7 0 0 20 transfer of data protection Agency capital 5,000.00 PROJ-0001 General project M.I.C.G.



5,000.00 001 M.I.C.G.

TOTAL PROJECT budget 5,516,281.44 5,000.00 P2014 income (euros) 3 fees and other income sales of goods 3 1 0 3 1 3,500.00 3,500.00 Merchandising 3 1 1 5 5 3 60,161.43 capitalizations 1,000.00 Publications 2,500.00 interests of bank accounts 5 3 1 5 4 15,000.00 15,000.00 Bank Interest Income non-financial assets 45,161.43 45,161.43 Rentals 5 4 0 0 1 parliamentary groups and organisations 1,630.00 0 2 Ombudsman 3,782.41 0 3 Court of accounts 8,129.77 0 4
Data protection agency 5,849.42 0 15,332.10 0 4,286.94 0 5 6 7 UIF Constitutional Court OFFICIAL GAZETTE 6,150.79 resources 63,661.43 593,500.00 4,786,620.01 requited Treasury remnants of capital Transfers 72,500.00 TOTAL 5,516,281.44 BUDGET PROJECT budget Project of the institution of the Ombudsman by 2014 expenditure budget (euros) 1 staff costs 172,035.79 1 0 1 0 0 48,148.10 remuneration costs remuneration Costs 1 0 0 00 bonus Expenses 48,148.10 48,148.10

1 1 1 1 0 100,602.50 permanent Remun. Basic and other rowing. pers. 100,602.50 100,602.50 1 6 1 1 0 00 permanent base Salary fixed Quot. ready and move the 23,285.19 social employer. 1 6 0 1 6 0 00 19,402.17 social security Payments social security Fees, costs of social security Contributions 1 6 0 10 4,814.81 remuneration, permanent 14,587.36 1 6 3 1 6 3 00 3,883.02 staff and Training Costs social improvement of staff 3,883.02 2 consumption of goods and services 60,764.21

2 0 2 0 2 242.40 Rentals Rental buildings and other constructions 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 displacement of personal financial Costs deposits 3 4 3 15,000.00 200.00, 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 equipment, facilities, and other facilities and Furnishings 6 0 5 6 0 3 40 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 0 233,000.00 of the General Council of the The General Council 233,000.00 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 2014 expenditure budget (euros) 1 417,723.76 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 0 129,672.00 permanent Remun. Basic and other rowing. pers. 129,672.00 120,046.37 1 1 0 10 1 1 0 00 permanent base Salary fixed Trienios 9,043.03 Raw 1 1 0 60 1 3 1 3 0 28,269.02 582.60 birth and temporary staff Remun. Bàsiq. and other rowing. Pers. 28,269.02 1 6 1 3 0 00 28,269.02 base Salary Possible temporary staff Quot. soon. and move. to by the employer social security Contributions 1 6 0 1 6 0 00 51,886.42 59,886.42 social security Fees, costs of social security Contributions 1 6 0 10 28,984.97 remuneration, permanent 18,802.44 1 6 0 50 social security Fees, temporary staff Costs 1 6 3 1 6 3 00 4,099.01 social 8,000.00 staff training and improvement of personnel training and improvement of personnel diets 1 6 3 01 6,000.00 2,000.00 2 consumption of goods and 382,946.32 service 2 0 2 0 2 472.80 Rentals Rental buildings and other constructions of buildings and other constructions 2 0 6 2 0 2 00 12.00 12.00 Rental renting computer equipment 460.80 2 0 6 00

Rental of computer equipment 460.80 2 1 2 6,135.08 2 1 conservation, repair, maintenance and repair and maintenance. Buildings and other cons. 500.00 2 1 2 00 repair and maintenance. Buildings and other cons. 500.00 Repar 2 1 3. and maintenance machinery, installed. and equipment. 2,235.08 2 1 3 00 Repar. and preservation. Machinery install. and equipment. 2 1 5 2,235.08 repair and maintenance. Furniture and effects 2 1 5 00 300.00 repair and maintenance. Furniture and effects 2 1 6 300.00 repair and maintenance of computer equipment repair and maintenance of computer equipment 2 1 6 00 300.00 300.00 2 1 9 repair and maintenance. Other material immob.
2 1 9 00 2,800.00 repair and maintenance. Other material immob.
2 2 2 2 0 359,638.44 2,800.00 Material supplies and other Office supplies office supplies 2 2 0 00 4,700.00 2,000.00 400.00 2 2 0 10 2 2 0 01 document Printing ordinary furniture and utensils and Press 2 2 0 30 2 2 0 20 500.00 300.00 journals 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 2 2 6 10 2 2 6 21 1,000.00 1,650.00 Protocol and Care of 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 00 344,457.13 L. realitz. for cleaning companies and sanitation 4,507.76 L 2 2 7 10. realitz. for companies of security 449.37 2 2 7 30 L. realitz. for companies. Data processing 3,900.00 2 2 7 40 L. realitz. by empr. Prints and publications 2,100.00 2 2 7 60 L. realitz. by empr. Studies and technical work 333,500.00 2 3 2 3 0 16,700.00 services compensation for reimbursement of per diem Reimbursement 2 3 0 30 8,600.00 8,600.00 8,100.00 2 3 1 2 3 1 00 other diets Locomotion Locomotion and movement of staff 8,100.00 3 3 4 150.00 financial expenses Of deposits, bonds and other financial expenses Other 3 4 9 3 4 9 00 150.00 150.00 Others financial expenses Bank services Commissions 3 4 9 10 50.00 100.00 4 Transfers 4 9 2,400.00 currents on the outside 4 9 2 4 9 2 00 2,400.00 2,400.00 outdoor outdoors real Investments 6 6 0 New Investments 8,000.00 2,400.00 5,000.00 6 0 3 machinery, installations and other facilities 6 0 3 40 6 0 3 90 1,000.00 2,000.00 equipment Other machinery and equipment furniture and kitchenware 6 0 5 6 0 5 00 2,000.00 1,000.00 1,000.00 Furniture Office Equipment 6 0 5 10 6 0 8 1,000.00 Other fixed assets 1,000.00 material 6 0 8 10 6 1 6 1 6 2,000.00 replacement investments 1,000.00 cultural Facilities for information processes 2,000.00 6 1 6 10 Replacement and improvement of computer equipment intangible fixed assets intangible fixed assets 6 4 0 6 4 2,000.00 1,000.00 1,000.00 6 4 0 50 Total 1,000.00 applications 811,220.08 Revenue Budget expenditure budget (euro) 4 524,373.14 4 524,373.14 requited the General Council the General Council 4 0 0 0 524,373.14 4 0 0
00 the General Council 524,373.14 5 5 2 0.00 capitalizations interests of deposits and bank accounts 5 2 0 5 2 0 00 0.00 0.00 Interest bank accounts Of ordinary accounts 0.00 8,000.00 Capital transfers 7 7 0 7 0 0 7 0 0 00 8,000.00 8,000.00 General Council General Council the General Council 8,000.00 8 8 7 8 7 0 278,846.94 278,846.94 financial assets Cash Treasury Remnants Remaining 8 7 0 278,846.94
00 278,846.94 Treasury revenue budget remnants of Total 811,220.08 budget Project of the Agency of protection of data by 2014 expenditure budget (euros) 1 staff costs 244,629.53 137,682.73 remuneration costs remuneration Costs 100 10 137,682.73 137,682.73 10000 bonus Expenses 12 75,967.51 Remun 120 contractual Staff. bàsiq. and other rowing. pers Contract.
base Salary 75,967.51 12000 75,967.51 contractual staff 16 Quot. soon. and move. to by the employer social security Payments 160 30,979.29 16000 30,979.29 social security Fees, costs of social security Payments, contractual staff salary 16030 19,964.00 11,015.29 2 consumption of goods and services 124,328.47 20 202 462.00 Rentals Rent buildings and other constructions 462.00 20200 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 21300 Repar. and preservation. Machinery install. and team. to repair and maintenance 216 3,000.00 5,000.00 21600 computer equipment repair and maintenance of computer equipment repair and maintenance 217 5,000.00 goods intended for u.
21700 18.00 repair and maintenance goods intended for u.
18.00 22 Material, supplies and other Office Equipment 115,348.47 5,088.47 220 22000 office supplies document Printing 22001 1,500.00 22010 938.47 ordinary furniture and kitchenware 800.00 22020 22030 850.00 magazines and Books and other publications computer Material 22040 500.00 500.00 221 2,420.00 Supplies electrical power Water 22110 900.00 22100 50.00 22120 Fuels for heating Fuels 22130 270.00 locomotion 200.00 22150 22160 600.00 food products pharmaceutical products and sanitary Cleaning Products 22180 100.00 200.00 22190
Other Communications 222 22200 3,100.00 100.00 supplies telephone services Postal Services and telegraphic 22210 3,000.00 100.00 223 500.00 Messenger 22310 Transport insurance premiums 224 500.00 550.00 22400 insurance premiums. Civil liability insurance premiums 22420 150.00. Vehicles and 225 Tax 400.00 widgets 70.00 22520 70.00 ceded State 226 other services 31,900.00 Protocol representation and Attention 22610 4,000.00 22621 translations and proofreading 4,000.00 22660 meetings, conferences and courses Advertising and propaganda 22670 10,900.00 227 13,000.00 work carried out by other companies 71,720.00 Treb 22700. realitz. for cleaning companies and sanitation 1,400.00 22710 Treb. realitz. for security companies 200.00 22730

TREB. realitz. for companies. Data processing 18,120.00 Treb 22740. realitz. by empr. Impressions and Treb 22760 5,500.00 publications. empr URrealitz.per. Studies and technical work 15,000.00 22770 work carried out by legal advising 30,000.00 22790 other jobs abroad 1,500.00 23 Compensation for services 231 Transport 500.00 500.00 23100 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 34900 financial 4 requited 792.00 49 outside 792.00 492 outside 792.00 49200 outside 792.00 6 real Investments new Investments 60 603 5,000.00 5,000.00 Machinery , facilities and equipment 1,000.00 60320 electrical installations and Furniture 605 1,000.00 1,000.00 60510 Office 606 1,000.00 Equipment equipment for information processes 3,000.00 60610 equipment for processes of information Total 375,000.00 income Budget project 3,000.00 (euros) 4 requited 270,000.00 40 270,000.00 General Council the General Council the General Council 40000 270,000.00 400 270,000.00 7 capital Transfers 5,000.00 70 of the General Council the General Council 700 5,000.00 5,000.00 70000 General Council 5,000.00 8 financial assets 100,000.00

80 Remnants of 100,000.00 Treasury Treasury Treasury Remnants 87000 100,000.00 Remnants 870 100,000.00 Total budget of income 375,000.00