Law 1/2003 Of 24 January, Of The Budget For The Financial Year 2003

Original Language Title: Llei 1/2003 del 24 de gener, del pressupost per a l'exercici 2003

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Law 1/2003 of 24 January, of the budget for the year 2003 since the General Council in its session of 24 January 2003 has approved the following: Law 1/2003, of 24 January, of the budget for the financial year 2003 chapter. The credits and its modifications Article 1 scope of the State budget In the budget of the State for the year 2003 are integrated: a) the budget of the general administration.

b) the budgets of public and parapublic entities, and other organisms: Caixa Andorrana de Seguretat Social Institut Nacional Andorrà de Finances the Andorran Health Care Service of Andorra telecommunications service Forces Elèctriques d'Andorra training school of Sports and mountain Professions Institute of Andorran Studies Residence Sola d'enclar University of Andorra Article 2 State of income and expenses 1. In the State expenses of the general administration are granted credits to meet ordinary expenses for a total amount of 270,217,218.21 euros and credit to cope with the exigibilitat of the financial assets and liabilities for an amount of 162,380.85 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 a total of 246,276,196.00 euros.

b) With the amount of the indebtedness which is drawn to article 22.

2. The budgets of public and parapublic entities to which it refers in paragraph b) of the preceding article 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 a total of 104,069,148.24 euros. The resources provided during the financial year are encrypted at 135,185,508.38 euros.

In the budget of the Institut Nacional Andorrà de Finances are granted credits to meet all of its obligations for a total of €,89 1.889.418. The resources provided during the financial year are encrypted at 1,962,646.12 euros.

In the budget of the Andorran Health Care Service are granted credits to meet all of its obligations for a total of 26,193,069.00 euros. The resources provided during the financial year are encrypted at 26,193,069.00 euros.

In the budget of the Andorran telecommunications service are granted credits to meet all of its obligations for a total of 84,086,257.00 euros. The resources provided during the financial year are encrypted at 84,086,257.00 euros.

In the budget of the Forces Elèctriques d'Andorra will grant credits to meet all of its obligations for a total of 42,660,131.00 euros. The resources provided during the financial year are encrypted at 42,660,131.00 euros.

In the budget of the school of Sports and mountain Professions training are granted credits to meet all of its obligations for a total of 279,195.17 euros. The resources provided during the financial year are encrypted at 279,195.17 euros.

In the budget of the Institute of Andorran Studies are granted credits to meet all of its obligations for a total of 666,108.00 euros.

The resources provided during the financial year are encrypted at 666,108.00 euros.

In the budget of the residence Sola d'enclar are granted credits to meet all of its obligations for a total of 1,063,198.57 euros.

The resources provided during the financial year are encrypted at 1,063,198.57 euros.

In the budget of the University of Andorra are granted credits to meet all of its obligations for a total of 1,939,796.00 euros. The resources provided during the financial year are encrypted at 1,939,796.00 euros.

Article 3 credit transfers 1. For the purposes of 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 equipped with items in the budget, but provided as a concept in the budget section or Ministry.

2. The provision of credits by the creation of budgetary concepts that are coming from; in the event that in the execution of the budget needs arise that there have 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 of 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, at the proposal of the respective Minister, authorize credit transfers within the same program, between the chapters called "current transfers" and "capital transfers".

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: 1. Those that are intended for the payment of interest and amortization of credit operations and the return of warranty.

2. The credits destined to meet, by judicial ruling firm, pecuniary responsibilities.

3. The credits destined to meet other expenses resulting from legal requirements and directly linked to the revenue of the State.

4. credits for expenses arising from obligations to the Administration a diseased and beyond his performance following the administrative process relevant to the expandable credits.

5. The following items, of all government departments: a) 100 Concept, called "bonus Expenses".

b) 110 Concept, called "basic Salaries and other remuneration of civil servants" with the exception of 110.80 subconcepte called "new hires".

c) concept 120, called "basic Salaries and other remuneration of the agents of the administration of indefinite" with the exception of 120.80 subconcepte called "new hires".


d) 140 Concept, called "basic Salaries and other, other personnel".

e 160) concept, called "social security Fees".

f) 161 Concept, called "social benefits".

g 163) concept, called "Social Costs of staff".

6. The following items, within the Ministry of health and well-being: a) 482-40, called "non-profit Institutions, collaborating associations" to deal with the costs of the medical stay.

b) 482-50, called "non-contributory old age Pensions".

c) 482-55, called "Pensions for charity".

d) 482-60, so-called "Pensions for disabled adults and of solidarity".

7. The game 226-30, called "contentious jurisdiction and venue" of the Department of Legal Department of the Ministry of Presidency and tourism.

8. The game 226-30, called "jurisdiction and disputes", of the General Department of the Interior to deal with the costs of the legal assistance to turn automatically to the Police Service, the Ministry of Justice and the Interior.

9. The game 482-40 called "current Transfers to non-profit institutions" of the Ministry of agriculture and the environment to deal with the issuance of hunting and fishing licenses.

10. The Ministry of education, youth and sports for the payment of the grants awarded within the framework of the law on financial aid to the study of 28 June 2002.

11. The credits allocated to the payment of dividends and parapublic entities of public law must be made effective for the budgetary year 2003.

12. The following items within the budget of Forces Elèctriques d'Andorra aimed to respond to the demand of customers: a) Subconcepte 21391 "breakdowns induced Interventions."

b) 22810 Subconcepte "buying power".

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, increase of credit within the budget.

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 30,000 euros.

In the case of expenses for ordinary works, the maximum amount of the expenses that you can contract directly with the Administration is 15,000 euros.

The Administration can have the direct realization of works of little conservation to a maximum amount of 6,000 euros.

Article 7 supply contracts Have the character of smaller supplies, supplies of goods or supplies of easy damage to the use, the amount of which does not exceed the 6,000 euros. In these contracts the corresponding invoice has to replace the contractual document and record of compliance.

Cannot be desagregar those supplies that, being of the same nature, acquired in the same month of each budgetary exercise.

Article 8 Content of the projects the projects of works of an amount higher than € 3 million must include a program of development of the work in time and optimal cost. And in the case of works subject to exploitation, paid, administrative and economic studies will include projects with regard to the regime of use and the applicable rates.

Article 9 publication of the Awards The definitive, agreed by the Government or the boards of Directors of parapublic institutions, for all contracts included in the law on public contracts, when the amount of the contract or its modifications are over 6,000 euros, will make public official Gazette of the Principality of Andorra, and must specify the contracting body , the form of contract, the type of contract, the identity of the successful bidder, the name and location of the contract, the budgetary, price some of the contract and the term of execution.

Article 10 Approval of the authorization of the expenditure is the responsibility of: a) the Government or the boards of Directors of parapublic institutions, for the expenses over 6,000 euros.

b) the head of Government and Government Ministers, according to the respective budget section or the 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 6,000 euros.

Article 11 sanctions Authorisation in application of article 65 of the law on the bases of the Tax Ordinance of 19 December 1996, establishes that the fines, understood as a form of sanction, which exceed the amount of 6,000 euros must be agreed and imposed by the Government.

Article 12 Commitments of expenditure charged to future budgets The Government may prescribe long-term spending trends for supplies, leasing, provision of services and technical assistance. 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, 40% of the actual revenues of the year 2003 in the second year, 30% of the real income of the year 2003 in the third exercise 25% of the actual revenues for the financial year 2003 Article 13 Exceptions to the audit procedure in accordance with articles 33.1 and 37.3 of the general law of public finance, excepts of the procedure of prior audit or review the records relating to the following expenses: 1. Expenses not over 6,000 euros of Chapter 2 – consumption of goods and services , which must also be regulated in the liquidation phase.

2. Expenses not over 6,000 euros the game 163-00, called "training and improvement of personnel", which should also be regulated in the liquidation phase.

3. The costs involved to justify payment orders, which must be regulated in the justification compulsory licensing and later.

4. With regard to the costs considered in the sections 1 and 2, you can desagregar those invoices that correspond to expenses of the same nature and acquire in the same month of each budgetary exercise.

Article 14 transfer concession


1. Requited nominatives in subconcepte according to the classification of the economic budget, delivered on a quarterly basis and to the extent that the affected entities the request.

Once approved the settlement of accounts of the beneficiaries of wire transfers and nominatives provided that has not been committed in its entirety the budgeted expenditure, these agencies have to return to the Government the income obtained from the transfer and not used during the budget exercise.

2. Aid and grants charged to the budget credits initials that have no registered assignment must be granted, whenever possible, in accordance with the criteria of advertising, competition and objectivity. These grants can be: a) ordinary Subsidies: the Ministry conferred by the subsidy has to be established, prior to the adoption of the concessionary agreements, the regulatory bases of the concession; at least you have to fix what is the activity or the program grant object 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; under no circumstances will subsidize costs of depreciation or amortisation for the year.

b) capital Grants: the Ministry conferred by the subsidy must approve the investments to be made. The settlement of this grant only becomes effective with the presentation of the corresponding invoice or supporting documents.

3. capital transfers in the Commons are carried out in accordance with the terms established by the law of transfer in the Commons.

4. The Government must publish on a quarterly basis in the official bulletin of the Principality of Andorra all subsidies granted. In the case of grants nominatives in the initial budget and subsidies for the Department of welfare, budget concept 482.90, you don't need the publicity.

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 23% 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 to finance their activities.

The payments of contributions are made on a quarterly basis, for quarters and in advance and are calculated by applying the 23% revenue actually collected in the concept of the rate of holders of economic activities, during the budget year corresponding to the year 2002. Once the budgetary year of the year 2003 and approved the settlement of accounts, and it regularizes the outstanding balance to liquidate that may exist, depending on the difference of income effectively raised between the two budgetary exercises.

Article 15-Board of solidarity solidarity pension is fixed, established in article 20 of the law on guarantees of the rights of persons with disabilities, in the amount of 50% of the minimum wage in force in the year 2003.

Article 16 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.

Is set at 50% the percentage paid by the Government to contribute to the costs of health care and social benefits derived from the strictly social and health support for autonomy, in charge of social security, established in article 17 of the law on guarantees of the rights of persons with disabilities.

Article 17 Update of the taxes on the possession of vehicles and on the register of holders of economic activities With effect from the entry into force of this law, the tax payments related to the article 5 of the law on the tax on vehicle ownership, of 5 April 1994, and in article 5 of the law of the rate on the register of holders of economic activities , 20 December 1995, increases in accordance with official index of consumer prices, on the amount required in the year 2002; the amounts of the fees are rounded to the tenth of euro higher.

Article 18 Update of the rate on the game of bingo with effect from the entry into force of this law, in application of article 17 and the first additional provision of the law of the game of bingo, from the 28th of November 1996, establishes the payment of tax on the game of bingo in a 12% of the tax base.

Article 19 Update rates of the Trademark Office With effect from the entry into force of this law, the fees related to the article 5 paragraphs 1, 2 and 3 of the law on taxes of the Trademark Office, of 5 October 1995, and in article 3 of the law on modification of the law on Trademark Office fees , 10 December 1998, increase in accordance with the consumer price index over the amount required in the year 2002; the amounts are rounded to the tenth of euro higher.

Article 20 staff Remuneration 1. In accordance with the provisions of section 4 of the sixth additional provision of the law of the public function, fix all concepts increases salary included in the salary structure established in article 63 of the same law, with the consumer price index for the year 2002. This increase will be applied to the remuneration of officials and agents of the administration of indefinite.

2. for the year 2003, the full remuneration of the agents of the administration of temporary character, of the personnel of the special relationship and active staff not subject to labour legislation, increase with the consumer price index for the year 2002.

3. The criteria relating to the complement of absorption, referred to the first transitional provision of the law of the public function, are the following: absorption Degree Intervals Amount absorbed more than 120% and up to 125% 0% 0 more than 125% and 140% 12.5% to 12.5% and [(R-C)-B] more than 140% to 150% 25% 25% and [(R-C)-B] over 150% 50% 50% and [(R-C)-B] R fixed remuneration: C: antiquity and premium: consumer price index B: maximum appropriate level band 4. It empowers the Government to update and publish the annexes 1, 2, 3, 4, 5, 6 and 7 contained in the law on the public function, according to the increase in the consumer price index (CPI).


Article 21 temporary staff to proceed to the new recruitment of temporary staff required a favourable report from the Secretary of State of the public service, and the Department of budget and heritage.

The Government and parapublic entities can temporarily hire temporary staff to provide services.

In the case of non-existing budgetary availability, these contracts must be offset by reducing by the same amount of other budgetary concepts of current expenses.

Under no circumstances shall these operations may not lead to an increase of credit within the budget.

Third chapter. Article 22 financial operations borrowing Operations 1. Authorises the Government to, at the proposal of the Minister of finance, confront the borrowing operations the following: a) Issue public debt or make credit transactions to a maximum amount of 23,769,733.06 euros, to fund the cash deficit plan.

b) Issue public debt or make credit operations in order to refinance or replace live debt as of December 31, 2002.

c) Make credit operations up to an amount of 3,010,000 euros to address needs of Treasury.

2. The indebtedness authorized in 2002 and not formalized on 31 December of this year can be exploited in 2003, in order to finance the credits committed expenses that have not been able to perform during the same exercise and that it must be incorporated in the budget for the year 2003, in application of article 15.4 of the general law on public finance.

Article 23 guarantee Reserves and comparable tanks from the 1st of January 2003, the deposits guarantee reserves consisting of entities in the financial system and comparable deposits as public funds for the purpose of compliance with the obligatory investment ratios made by banks at the Institut Nacional Andorrà de Finances are remunerated.

Authorises the Government to, at the proposal of the Minister of Finance with the previous report of the INAF, determine the form of remuneration and other terms and conditions applicable to such deposits.

Additional layout With effect from the entry into force of this law, the legal interest rest set at 2%.

Repealing this law abolishes the previous rules on what versus offline.

Final provisions First 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 2003, the Ministry of finance must determine the budget concept that should be charging the authorized spending.

Second this law enters into force on the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 24 January 2003, Francesc Areny Casal 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.

Jacques Chirac Joan Marti Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra summary table of project budget 2003 the Government of Andorra Revenue Budget 2003-economic Classification concepts (euros) 2 indirect taxes 202,917,078.00 20 On trans. patrim. and act. jurid. doc 12,717,870.00 12,717,870.00 about 21 200 interviews on transmissions 187,103,998.00 210 211 108,815,156.00 26,933,562.00 services consumption goods consumption 214 On the outdoor traffic 51,355,280.00 22 On the game 3,095,210.00 220 about the game 3,095,210.00 3 fees and other income 17,906,180.00 30 8,513,527.00 Rates 300 rate of 3,194,429.00 economic activities 301 303 304 269,734.00 3,311,886.00 vehicles rate judicial Rate Rate Rate Rate 235,218.00 306 211,253.00 307 marks notarial work requests 1,291,007.00 31 provision of services 5,150,082.00 310 311 32,735.00 legalisation of documents licences, permits and authorizations 312 313 314 56,720.00 1,536,418.00 65,662.00 health services school 794,254.00 Cards 207,502.00 Passports Certificates 315 316 317 318 1,541,548.00 441,841.00 Inspections in Registry Entries Use digital mapping 5,920.00 319 other services 467,482.00 32 sales of goods for sale 883,912.00 98,120.00 378,319.00 320 321 323 publications Printed Copies and other prod. 324 17,345.00 325 80,897.00 cartography and aerial photography reproduction Ef. useless and waste material 100,665.00 326 327 329 23,979.00 33,376.00 Health Products Documentation diverse other goods 151,211.00 33 1,185,140.00 34 1,185,140.00 331 ordinary budget Withdrawals other income 2,173,519.00 340 341 342 1,713,543.00 Sanctions 0.00 0.00 343 Cases unforeseen damages and Surcharges 459,976.00 0.00 0.00 4 344 345 atypical Income requited Auctions 0.00 0.00 48 abroad 489 Other requited 0.00 5 capitalizations 25,452,938.00 51 int. advances and loans 518 259.00 in instit. not-for-profit 259.00 52 int. of deposits and bank accounts 205,033.00 520 interests of bank accounts 84,031.00 521 121,002.00 deposits interests sold to 53. distribution of results 16,043,699.00 530 531 10,367,585.00 results distribution distribution of profi t. extraordinary 54 5,676,114.00 541 57,534.00 57,534.00 Rentals property Income 57 Fees and other Fees and other financial assets 9,146,413.00 570 9,146,413.00 216,844.00 Reintegr 82 8. loans granted to SP medium and long term loans 821 0.00 0.00 Reinteg 83. loans out SP 216,844.00 831 loans to medium and long term financial Liabilities 9 216,844.00 23,886,559.06 90 94 23,769,733.06 public debt 23,769,733.06 debt 116,826.00 900 940 941 Total 0.00 Deposits Deposits 116,826.00 270,379,599.06 Deposits income budget public sector Budget 2003 economic Classification budget of Forces Elèctriques d'Andorra-FEDA (thousands of euros) expenditure budget 1 4,156.85 100 bonus Expenses staff costs 120 2.29 basic Remuneration and other contractual staff basic Salaries and other 130 3,349.35 staff eventual social security Payments 160 161 15.00 437.66 163 77.55 social benefits social Costs of the personnel 19,868.87 services and goods consumption 2 275.00 200 Rent land and natural goods Rental buildings and other constructions 203 202 13.00 29.40 9.00 Equipment Rental buildings and other constructions 212 213 214 892.00 machinery and facilities and equipment 1,151.00 transport Material 30.00


215 and 216 18.00 Furniture computer equipment Office Equipment 212.55 154.60 220 221 222 223 169.50 65.50 60.00 currents Supplies Communications Transport insurance premiums 316.21 224 225 226 227 516.07 4.64 Taxes other services work carried out by other companies selling supplies 230 15,647.40 228 535.00 third party Reimbursement of operating costs 6.00 diets 39.00 Locomotion 231 24,025.72 6 real Investments 11,865.64 602 buildings and other constructions Machinery 603 1,716.00 , facilities, and equipment 9,258.94 604 605 60.00 transport equipment furniture and office equipment computer Material 606 608 80.30 40.00 40.00 material fixed assets Other intangible fixed assets 670.40 640 7 750 6,748.76 capital 6,148.76 capital transfers transfers Other capital transfers 760 600.00 Investment Costs 18,614.40 9 financial liabilities deposits Refund 940 20.00 20.00 variation of financial assets and liabilities Total 20.00 expenditure budget revenue Budget 42,660.13 5 41,053.72 572 89.86 capitalizations 530 Bank Accounts 37,272.82 service delivery 3,670.04 Canons 573 590 21.00 income Other 9 financial liabilities Deposits received 940 145.00 145.00 remnant of 1,461.41 Treasury income budget Total 42,660.13 budget of the Andorran telecommunications service-STA (thousands of euros) Budget of expenses 1 110 basic Salaries and other staff costs 5,987.50 4,824.91 627.24 social security Payments 160 161 163 86.45 social benefits social Costs of staff 448.90 2 27,372.42 services and goods consumption 202 Rents buildings and other constructions 192.36

210 repair, maintenance and conservation 4,942.80 220 221 222 1,081.06 366.86 Office Equipment Supplies Communications 96.80 224 225 226 3.00 749.55 insurance premiums Taxes other services 688.51 227 work carried out by other companies 5,076.87 228 13,102.82 229 telecommunications operators Supplies destined for sale 230 620.00 Reimbursement of per diem Expenses 349 359.62 231 439.22 Locomotion 12.57 financial 359.62 financial expenses 3 Other 4 requited current Transfers 4,964.00 412 in Government (fees) 4,764.26 492 requited to other organisms 199.74 operating expenses 38,683.54 Investment 31,892.59 6 602 603 3,386.91 real buildings and other constructions machinery and facilities 19,571.76 604 605 98.40 transport equipment Furniture and kitchenware 360.80 606 equipment for information processes 2,123.36 640 6,351.36 750 13,510.13 capital transfers 7 intangible fixed assets transfers of capital to investment Expenses Total 13,510.13 Government 45,402.72 84,086.26 Revenue Budget expenditure budget 5 560 561 50,634.55 68,419.48 capitalizations Billing Billing customers to operators Billing 562 17,670.93 Hermés 114.00 financial income financial Products 530 285.89 285.89 Canon 4,764.26 Canon 4,764.26 raised cash Remaining 8 590 10,616.63 raised 870 Incorporation remnant of 10,616.63 Treasury income budget Total 84,086.26 budget of the Caixa Andorrana de Seguretat Social-CASS (thousands of euros) Budget of expenses 1 110 basic Remuneration fixed staff costs 2,236.74 2,802.31 personal basic Remuneration 130 140 160 temporary staff personal social security Contributions Other 31.77 66.13 163 302.80 social 164.87 staff Costs 2 consumption of ordinary goods and services 209 1,306.02 Rent other tangible 8.39 210 repair and maintenance of land and natural goods 3.35 212 repair and maintenance of buildings and other constructions 3.07 213 repair and maintenance of machinery, installations and equipment 91.60 214 repair and maintenance of transportation equipment 215 0.37 repair and maintenance of furniture and effects 216 34.84 repair and maintenance of computer equipment Office Equipment 138.69 220 221 222 223 49.06 75.60 174.50 Supplies Communications Transport 20.54 224 Insurance premiums Taxes 225 226 227 28.51 29.84 320.21 other services work carried out by other companies 306.08 230 320 1,647.68 21.37 diets Refunds financial Expenses 3 services 340 1.58 bank deposits, deposits and other current Transfers 1,646.10 96,236.95 421 57,724.92 4 general disease Benefits complementary old-age Benefits Benefits 422 423 4,344.80 disease 34,167.23 operating expenses 101,992.96 6 603 2,076.19 real Investment Machinery , facilities, and equipment 156.26 612 buildings and other constructions furniture and kitchenware 615 616 59.81 270.46 equipment for information processes 640 503.98 1,085.68 2,076.19 investment expenses intangible fixed assets Total expenditure budget 104,069.15 Budget of income and other Taxes 901.00 income 3 354 355 151.00 Surcharges recovered Benefits 750.00 5 Quotes CASS 118,862.32 511 512 59,699.30 general disease branch Quotes Quotes Quotes 513 6,184.83 52,978.19 old branch complementary disease branch 7 1,133.70 Rentals 15,422.20 capital management Income transfers Total financial income 14,288.49 budget 135,185.52 budget of the Andorran National Institute of finance-INAF (thousands of euros) expenditure budget 1 541.04 staff costs 100 Board of Directors Finance Committee 101 102 18.00 41.75 superior legal service INAF and 120 basic Salaries and other remuneration 33.50 CSF Secretariat staff basic Salaries and other 130 368.05 contractual remuneration of temporary staff social security Payments 160 3.15 48.26 163 Social Costs of the personnel 232.22 services and goods consumption 2 28.33

202 buildings and other constructions 35.15 212 repair and maintenance of buildings and other constructions 4.80 213 repair and maintenance of machinery, installations and equipment 215 3.60 repair and maintenance of furniture and effects 216 1.20 repair and maintenance of computer equipment 5.45 219 repair and maintenance of other fixed assets Office Equipment 220 0.60 20.81 221 222 223 224 6.65 Supplies 39.68 Communications Transport insurance premiums Tax 0.60 0.60 225 226 227 2.40 15.55 services work carried out by other companies 60.10

Unforeseen 229 or 231 3.03 weaknesses 32.00 Locomotion 3 financial expenses 566.36 566.36 504.35 340 deposit Interests requited 504.35 Government transfers to 4 411 operating expenses 1,843.97 6 real Investments 45.45 603 machinery, installations and equipment 8.50


605 and 606 6.00 Furniture equipment for information processes 5.75 608 Other fixed assets intangible fixed assets investment Costs 2.40 22.80 45.45 640 Total expenditure budget 1,889.42 Budget of income 3 other income 504.35 314 Court Fines and charges 210.35 351 294.00 stamps for sale 5 capitalizations 530 1,458.30 interests of bank accounts deposit Interests 531 1.80 1,456.50 Total revenue budget 1,962.65 budget of the Andorran Health Care Service-SAAS (thousands of euros) expenditure budget 1 staff costs 16,558.56 basic 14,397.98 basic Remuneration remuneration of contractual personnel 120 130 160 163 1,867.31 120.27 social security Contributions temporary staff social Costs of the personnel and goods 8,076.34 services consumption 2 173.00 200 land rentals and natural goods of machinery, installations and equipment Rental 54.71 203 213 53.58 repair and maintenance machinery, installations and equipment 580.57 216 repair and maintenance of computer equipment 38.97 218 repair and maintenance of medical apparatus and instruments 220 446.11 office supplies 218.40 221 222 223 224 72.04 4,179.54 supplies 259.52 Communications Transport insurance premiums 114.15 168.34 225 226 227 12.27 Ceded other services work carried out by other companies 1,708.85 229 and 230 contractual staff allowances Refund 37.20 gaps Unforeseen 94.19 231 37.90 Locomotion 3 financial expenses Loan Interest 310 3.29 3.29 operating expenses 24,638.19 6 603 1,554.89 real Investment machinery, facilities, and equipment 429.59 transport Material 604 605 606 68.41 9.02 and Furniture equipment for information processes 121.31 612 buildings and other constructions 60.00 613 machinery, installations and equipment 485.96 transport Material 614 615 616 79.84 9.02 and Furniture equipment for information processes 20.80 640 intangible fixed assets investment Expenses 270.94 1,554.89 Total expenses budget 26,193.08 Budget of income 4 requited 404 3,083.41 Other subsidies from the administration of the State 3,083.41 5 capitalizations 21,554.77 570 results of business operations 21,554.77 7 1,554.90 capital transfers capital Transfers 706 of the administration of the State 1,554.90
Total budget 26,193.08 Budget income of the residence Sola d'enclar (thousands of euros) expenditure budget 1 staff costs 661.81 497.49 130 120 basic contractual personnel Remuneration remuneration of temporary staff social security Payments 160 basic 74.88 74.41 163 social expenditures of the personal Consumption of goods and services 2 15.03 202 368.49 203 108.18 Rental buildings and other construction machinery rental 32.00 213, installations and equipment repair and maintenance machinery, installations and equipment 220 6.19 office supplies 169.33 Supplies Communications 221 222 224 6.20 4.09 insurance premiums 1.20 226 227 10.58 services work carried out by other companies 30.72 3 financial expenses financial expenses Operating Expenses Other 349 0.30 0.30 1,030.60 6 605 and 606 3.50 Furniture 32.60 real Investment Facilities for information processes 3.50 3.00 607 608 intended for general use Assets Other tangible Investment Costs 22.60 32.60 Total expenditure budget 1,063.20 Budget of income 4 requited 404 640.86 Other subsidies from the administration of the State 640.86 5 capitalizations 570 389.74 result of business operations 389.74 707 32.60 capital transfers 7 Other grants from the administration of the State Total revenue budget 32.60 1,063.20 budget of the Institute of Andorran Studies (thousands of euros) expenditure budget 1 staff costs 120 371.00 basic contractual staff Remuneration social security Payments 160 320.78 49.60 163 social expenditures of staff 0.62 2 consumption of goods and services 287.21 202 Rent buildings and other constructions furniture and effects Hire 205 14.00 0.19 213 repair and maintenance machinery, facilities, and equipment repair and maintenance of computer equipment 216 4.95 0.50 220 221 222 13.25 5.30 Supplies Office supplies Communications 23.67 223 224 0.35 Transport insurance premiums 0.32 226 227 61.35 services work carried out by other companies Refund 230 150.73 231 6.65 Locomotion 5.95 diets 3 financial Costs 330 1.90 Interests of Other financial expenses accounts 349 0.10 1.80 operating expenses 660.11 6 605 and 606 1.50 Furniture 6.00 real Investment Facilities for information processes 616 2.00 1.00 information processes equipment intangible fixed assets investment Costs 1.50 640 6.00 Total expenditure budget 666.11 Budget of income and other Taxes 50.11 income 329 3 other services 50.11 4 capitalizations 610.00 610.00 Transfers capital Transfers 7 400 700 6.00 Total revenue budget 6.00 Transfers 666.11

Budget of the training school of Sports and mountain Professions (EFPEM) (thousands of euros) expenditure budget 1 staff costs 94.85 83.94 160 120 basic contractual staff Remuneration social security Dues 10.91 2 consumption of goods and services 180.21 216 repair and maintenance of equipment 0.40 220 221 222 1.37 1.32 Supplies Office supplies Communications 2.65 223 224 226 2.06 0.45 Transport insurance premiums other services 227 2.44 work carried out by other companies 169.14 230 Refund of 0.18 diets

231 0.20 Locomotion operating expenses 275.06 6 real 605 606 1.45 Furniture 4.14 Investment Facilities for information processes investment Expenses 2.69 4.14 Total expenditure budget 279.20 Budget of income and other Taxes 166.57 income 3 Validation 310 315 320 11.23 accredited Registration Certificates 0.96 school courses 135.63 325 326 330 8.17 3.42 examination Rights access Testing sports educator Cards act.

natural environment collective Sports Sports educator Cards 331 2.40 0.05 333 340 medals and diplomas 0.02 sports educators Librettos 0.06 351 355 0.60 Books Photocopies 0.03 409 Other grants from the State 4 4.00 requited 108.50 409 Other grants from the administration of the State capital Transfers 7 108.50 4.13 709 Other grants from the administration of the State Total revenue budget 4.13 279.20 expense budget 2003


Functional classification-programs (euros) 0 public debt and financial operations 5,607,148.46 00 public debt and financial operations 5,607,148.46 001 Public Debt of the State 4,500,000.00 0001 public debt of the State 4,500,000.00 002 financial operations 1,107,148.46 0002 financial operations 1,107,148.46 1 general Services 28,617,350.67 11 of the 112 2,558,964.66 State of 2,558,964.66 Government 2,558,964.66 Government general Administration Activities 13,218,591.63 1121 12 121 General administrative management support Services 8,742,514.13 1211 1212 6,723,954.46 2,018,559.67 government administrative Infrastructure

122 Other 1221 1,809,123.96 Administrative Services 1,650,786.10 services 158,337.86 Publications 2,666,953.54 public function 1222 123 1231 Organization of human resources 2,666,953.54 13 4,973,961.21 723,630.74 1311 administration 131 foreign management and General Services 723,630.74 3,676,564.34 133 132 diplomatic Action 3,676,564.34 1332 1321 573,766.13 diplomatic relations international cooperation working community of the Pyrenees 71,867.97 1333 contribution to international initiatives 501,898.16 14 7,865,833.17 142 Justice Administration of Justice 4,714,065.76 justice agencies 1421 1422 4,503,464.19 legal medicine and 1431 3,151,767.41 143 210,601.57 forensic prison prison 3,151,767.41 2 civil protection and public safety 18,413,788.06 Safety 18,413,788.06 Safety 221 22 civil and public order 2211 18,413,788.06 public safety 10,015,203.66 2212 2213 4,050,942.06 prevention and fire extinguishing 4,347,642.34 Infrastructure 3 social action: social Protection 31 312 5,365,951.46 6,459,514.82 protection and promotion to primary care primary care 3121 345,205.66 313 345,205.66 prevention programmes and integration 3,280,569.90 3131 Childhood 3132 3133 1,940,462.57 884,146.38 Family, youth and old age Disabilities 314 455,960.95 action with civic 458,421.02 national and international Collaborations 3141 316 458,421.02 labour relations and immigration Management and General Services 3161 3162 796,213.22 1,281,754.88 prevention and control 354,272.04 131,269.62 Population 1,093,563.36 32 321 3165 social promotion Education Promotion 1,093,563.36 3211 scholarships and grants to students of social public goods Production 4 1,093,563.36 85,228,971.02 41 9,859,318.25 Health 8,970,406.08 Health Administration 411 management 4110 2,524,617.98 Services 4,727,878.73 466,253.98 4111 4112 4113 SAAS funding medical Transport International Collaborations 4114 207,619.71 40,769.00 health service Planning and management model 4115 4116 4117 171,786.32 18,030.36 information management health and social Infrastructures 813,450.00 412 public health epidemiology Surveillance 4120 888,912.17 389,508.04 4121 4123 57,516.06 drugs and health products food, health and environments 441,888.07 42 45,462,670.03 421 Education general education Administration School 33,283,465.75 Education 12,033,527.80 Infrastructure 12,033,527.80 Us 422 4212 4221. mater. , compulsory, baccalaureate and form. Prof. 4222 1,064,203.00 1,642,819.82 29,146,729.20 specialized Education University education 4223 4224 teaching, adult education 801,693.49 628,020.24 145,676.48 Youth with educational institutions Agreements 4226 423 4231 Promotion of youth 145,676.48 5,070,223.94 Sports 5,070,223.94 sports and physical education 43 431 4311 4313 775,212.44 management and General Services Support sports activities 1,099,367.58 4314 support for sports 3,195,643.92 19,278,180.98 292,373.77 44 Community Health Management and General Services Administration 441 4411 292,373.77 4420 442 environmental management and control data Management 16,508,098.96 and environmental parameters 4421 420,561.86 plan 9,924,731.30 6,162,805.80 waste management 4422 443 444 1,792,227.47 1,792,227.47 natural Heritage 4431 heritage management quality management 685,480.78 environmental 685,480.78 environmental quality monitoring 4441 45 451 general Administration 5,558,577.82 Culture 2,671,204.02 1,175,924.02 Cultural Infrastructure and General Services Management 4511 4512 1,495,280.00 4521 452 1,873,706.60 Cultural Heritage research, diffusion 4522 1,375,196.27 cultural heritage conservation management of 498,510.33 files 325,496.63 Library 325,496.63 Library 4531 453 454 promotion and Cultural action 4541 412,882.92 promotion and Cultural Action 412,882.92 455 275,287.65 language policy language policy 4551 275,287.65 5 economic public goods production 54,891,436.88 51 basic infrastructures and transports 511 51,704,827.02 3,429,421.51 Management and General Services Administration 5111 3,429,421.51 512 20,493,644.57 roads Land Transport infrastructure Creation 5121 45,169,838.94 5122 5123 5124 15,430,073.12 Conservation 6,402,882.58 roads other roads projects and studies of public works water resources 2,843,238.67 3,105,566.57 pipe 3,105,566.57 513 5131 2,916,154.42 2,916,154.42 528 52 rivers Communications Communications

5281 arrangement and operation of telecommunications 2,916,154.42 54 basic information statistics 270,455.44 541 270,455.44 topography and cartography and topography Mapping 5411 270,455.44 6 61 8,022,501.48 economic Regulation Regulation general economic 7,003,188.83 Finance 2,774,004.97 611 6111 and 6112 258,086.32 General Services planning, economic and financial studies planning and shopping programming 6113 342,454.06 6114 1,840,993.04 332,471.55 planning, studies and Situation of economic policy and budgetary 587,995.63 612 6121 budget management system 408,291.84 Management 179,703.79 613 6123 General Intervention 3,641,188.23 tax 104,843.08 Revenue Management Control 3,536,345.15 6131 6132 1,019,312.65 shopping 1,019,312.65 Trade tariff Regulation 62 621 6214 intellectual property and State signs 6216 281,785.12 Control and development of economic activities economic Regulation 7 737,527.53 15,801,111.61 3,514,236.20 Agriculture productive sectors 71 711 general administration and General Services Management 7111 214,783.12 214,783.12 712 agricultural activities agricultural Activities 2,608,340.39 Services 2,608,340.39 7121 691,112.69 691,112.69 713 livestock livestock services 7131 72 5,986,945.73 Industry 478,489.79 721 7211 general administration and services 722 478,489.79 general management and control in the 989,614.90 7221 industries management and control of security facilities 989,614.90


4,598,841.04 Transport 4,518,841.04 Transport 6,299,929.68 723 7231 73 7311 491,156.41 address and administration Tourism 731 General Services 491,156.41 732 7321 5,808,773.27 outdoor planning and promotion of Tourism tourism promotion organisation and promotion of tourism 1,071,488.58 4,675,368.42 7323 inner economic Observatory 61,916.27 7324 tourist 9 transfer to other public administrations 47,337,776.06 91 public administration 911 47,337,776.06 transfers Transfer to computer processing and Transfers 9110 42,850,873.08 common 42,850,873.08 4,486,902.98 9120 912 self-employed self-employed organisms organisms Transfers administrative administrative Transfers 4,486,902.98 Total 270,379,599.06

Economic classification-concepts (euros) Multi-annual 1 staff costs 54,948,885.28 2,283,832.75 bonus 100 bonus Expenses costs 10 2,283,832.75 11 42,451,550.70 110 basic remuneration of civil servants and others, pers. 42,451,550.70 official 12 Agents of the administration of indefinite 1,417,715.60 120 Remun. and other, Adm agent.

caràct. undefined 1,417,715.60 13 Agents of the administration of a possible 130 583,089.63 Remun. bàsiq. and other, Adm agent.

possible character 583,089.63 14 224,985.21 140 basic Salaries and other staff, other staff 224,985.21 16 Contributions provision and move. employer social security Contributions by social 7,987,711.39 6,094,041.28 160 161 163 1,162,481.05 social benefits social Costs of staff 731,189.06 2 consumption of goods and services 30,648,336.16 6,001,246.50 Rentals 2,488,985.86 Rental 200 20 land and natural goods 202 398,522.06 203 1,645,620.45 buildings and other buildings for rent Rent of machinery, installations and equipment. 96,124.12 transport equipment rental 348,237.13 Rental 209 204 other fixed assets 482.10 21 Repair and maintenance conservation 1,465,592.93 210 repair and maintenance, land and natural goods and Repair 212 28,751.18, buildings and other constructions 351,250.83 213 Repar. and conserv., machinery, installed.

and 214 748,247.33 equipment repair and maintenance, transport material 234,420.28 215 repair and maintenance, furniture and effects 216 8,418.38 repair and maintenance of computer equipment 88,290.13 218 repair and maintenance, appliances and medical instr. 219 593.25 repair and maintenance of other fixed assets 5,621.55 22 Material, supplies and other Office Material 26,023,047.79 5,981,246.50 853,308.31 3,613,193.40 220 221 222 223 224 3,243,676.05 Supplies 778,072.31 Communications Transport insurance premiums 226 227 7,389,187.76 1,498,128.88 750,400.61 other services work carried out by other companies 9,395,209.35 4,483,117.62 23 Compensation for services 670,709.58 20,000.00 230 Refund of diets 154,854.76 231 515,854.82 20,000.00 Locomotion 3 financial expenses public debt 30 4,847,084.48 4,815,531.35 300 4,815,531.35 34 public debt Interest Of deposits, bonds and other financial expenses 31,553.13 31,553.13 41,276,782.77 92,000.00 4 current Transfers Other 349 40 to the co-princes, the Council Gral. and C. 403 402 3,373,520.59 Constitutional 661,113.31 General Council and The Constitutional Court 2,712,407.28 coprinces 41 in org. self-employed persons and entities Transfers 411 412 4,428,565.53 STA STA 1,345,244.60 3,083,320.93 autonomous administrative bodies to 44 in public companies and other public entities 2,392,654.42 443 to public companies in the form of joint-stock company 2,392,654.42 46 to 47 462 5,829,900.03 5,829,900.03 local corporations to local corporations to private companies 3,157,290.11 48 3,157,290.11 472 families and institutions to private companies without
profit 17,206,240.78 482 families and non-profit institutions 49 17,206,240.78 abroad 4,888,611.31 92,000.00 492 on the outside 4,888,611.31 92,000.00 97,779,500.57 233,700,431.22 81,235,091.71 219,004,224.14 600 6 real Investments new Investments land and natural goods 60 478,500.00 8,103,542.36 602 603 11,640,233.93 26,198,015.40 Buildings and other constructions machinery, installations and equipment and Furniture 13,062,453.64 4,875,607.26 295,667.15 605 606 607 1,188,154.10 42,000.00 information processes equipment Goods intended for the general use 608 49,948,821.11 178,629,704.89 Other assets 609 289,316.16 material 4,331,945.62 1,155,354.23 61 investment projects and Investments in buildings and other constructions 15,874,297.20 14,432,707.08 replacement 13,440,358.57 14,405,060.52 612 613 614 machinery, installations and equipment transport Equipment 871,305.95 191,400.00 45,957.70 furniture and kitchenware 615 616 617 460,479.05 27,646.56 information processes equipment Goods intended for the general use 863,645.60 618 personalty of historical, artistic or cultural interest 1,150.33 658,340.56 263,500.00 658,340.56 263,500.00 64 640 New intangible fixed assets intangible fixed assets 69 690 11,771.10 services new services 11,771.10 7 40,716,628.95 180,000.00 capital transfers 70 Council Gral. and C. 700 1,113,382.39 1,113,382.39 General Council Constitutional 71 in org. self-employed persons self-employed in administrative bodies and administrative 62,555.00 712 parapublic 74 62,555.00 to public companies and other public bodies 500,000.00 743 to public companies in the form of joint-stock company 500,000.00 76 761 762 1,554,893.00 38,523,441.05 local corporations parapublic Administration local autonomous Bodies in 763 36,962,548.05 administrative institutions and families 78 6,000.00 non-profit 336,912.06 782 families and non-profit institutions 336,912.06 to 79 the outside 180,338.45 180,000.00 792 on the outside 180,338.45 180,000.00 8 81 810 150,000.00 150,000.00 financial assets loan Concession granting credits 150,000.00 9 94 12,380.85 financial liabilities repayment of deposits and Total deposits 12,380.85 12,380.85 deposits refund 941 270,379,599.06 239,973,677.72 administrative-economic Classification (euros) Department Ministry staff costs consumption of goods and services current Transfers financial expenses operating expenses capital Expenses capital transfers Investment financial assets financial liabilities financial Variation of Total assets and liabilities Cabinet the head of Government and Protocol 608,101.98 818,155.16-161,851.00 1,588,108.14 204,037.18 204,037.18 — — — — — — — — — — — — — — — — — — — 1,792,145.32 General Secretary and General Services

5,879,725.01 7,758,785.94 3,158.10 1,671,807.39 1,674,965.49 1,363,339.89 515,721.04 — — — — — — — — — — — — — — — — — — — — 140,049.46 15,494.00 9,433,751.43 Legal Office — — — — 155,543.46 382.80 — — — — 382.80 — — — — — — — — — — — — 155,926.26 Official Gazette of the Principality of Andorra 64,658.41 91,861.15 — — — — — — — — 156,519.56 1,818.30 — — — — 1,818.30 — — — — — — — — — — —-158,337.86 Secretary of State Public function 2,413,536.60 133,837.57 — — — — — — — — 2,547,374.17 119,579.37 — — — — 119,579.37 — — — — — — — — — — — — 2,666,953.54 90,635.83 314,895.92 mobility agency — — — — — — — — 405,531.75 460,255.25 — — — — 460,255.25 — — — — — — — — — — — — 865,787.00 Department 1,291,756.63 244,980.24 — — — — — — — — 1,536,736.87 954,006.96 — — — — 954,006.96 — — — — — — — — — — — — — — — — 2,490,743.83 449,919.15 3,858,265.57 Tourism Department 1,929,166.53 6,237,351.25 62,578.43 62,578.43 — — — — — — — — — — — — — — —-6,299,929.68 Press Office and communication 39,206.90
111,924.30 — — — — — — — — 151,131.20 — — — — — — — — — — — — — — — — — — — — — — — — Stat.de 133,982.29 143,000.00 151,131.20 information and strategic proj.----6,000.00 282,982.29 18,757.20 — — — — — — — — 18,757.20 — — — — — — — — 301,739.49 the Ministry of Presidency and Tourism 7,976,742.54 20,820,064.63 1,761,995.16 1,734,385.82 3,496,380.98 6,595,187.14 6,248,134.95 — — — — — — — — — — — — — — — — 24,316,445.61 936,015.08 295,891.15, EU bilateral Policy Department, exter. — — — — 1,450,127.87 2,682,034.10 9,572.99 88,679.00 98,251.99 — — — — — — — — — — — — multilateral Department 2,780,286.09 and coop. Develop your army.
238,000.77 118,892.61-1,807,700.72 2,164,594.10 29,081.02 29,081.02 — — — — — — — — — — — — — — — — — —-2,193,675.12 Ministry of Foreign Affairs 3,257,828.59 4,846,628.20 9,572.99 117,760.02 127,333.01 1,174,015.85 414,783.76 — — — — — — — — — — — — — — — — 4,973,961.21 16,632,672.61 6,204,303.36 Department of education — — — — — — — — 9,693,591.00 32,530,566.97 1,156,123.08 205,542.06 1,361,665.14 150,000.00 150,000.00 34,042,232.11 Department of youth — — — — 121,636.00 — — — — 24,040.48 145,676.48 — — — — — — — — — — — — — — — — — — — — — — — — 145,676.48 425,871.51 1,405,173.53 Sports Department-3,098,694.00 4,929,739.04 140,484.90 140,484.90 — — — — — — — — — — — — — — — — — — — 5,070,223.94 the Ministry of education, youth and sports 17,058,544.12 7,731,112.89 — — — — — — — — 12,816,325.48 37,605,982.49 1,296,607.98 205,542.06 1,502,150.04 150,000.00 150,000.00 39,258,132.53 337,280.54 417,459.96 Department of agriculture — — —-2,594,730.11
3,349,470.61 76,607.85 — — — — 76,607.85 — — — — — — — — — — —-3,426,078.46 Ministry of the environment 1,575,231.22 4,660,442.02-23,420.40 6,139,093.64 1,164,166.99 1,164,166.99 — — — — — — — — — — — — — — — — — — — 7,303,260.63 the Department gral. Agric. and environment — — — — 88,157.74 — — — — — — — — 88,157.74 — — — — — — — — — — — — — — — — — — — — — — —-88,157.74 Ministry of agriculture and the environment 1,912,511.76 5,166,059.72-2,618,150.51 9,576,721.99 1,240,774.84 1,240,774.84 — — — — — — — — — — — — — — — — — — — — — — — 230,576.50 252,227.72 10,817,496.83 Finance Department 1,630.70 484,434.92 — — — — — — — — — — — — — — — — — — — — — — —-484,434.92 Department of General intervention 363,589.44 43,740.62 — — — — — — — — 407,330.06 961.78 — — — — 961.78 — — — — — — — — — — — — — — — — 2,636,986.89 545,187.47 408,291.84 Customs Department 17,941.29 3,200,115.65 49,129.50 — — — — 49,129.50 — — — — — — — — — — — — 3,249,245.15 the Department of Budget and heritage 355,598.61 458,240.87 813,839.48 381,850.52 — — — — — — — — — — — — 381,850.52 — — — — — — — — — — — — 1,195,690.00 198,756.56 133,114.99 Studies service — — — — — — — – 600.00 332,471.55 — — — — — — — — — — — — — — — — — — — — — — — — 3,785,508.00 1,432,511.67 332,471.55 Ministry of finance 20,171.99
5,238,191.66 431,941.80 — — — — 431,941.80 — — — — — — — — — — — — — — — — 5,670,133.46 18,000.00 1,120,783.29 Department of health 3,552,992.98 4,691,776.27 28,550.66 1,566,793.00 1,595,343.66 — — — — — — — — — — —-6,287,119.93 Department of welfare-84,031.11 4,140,026.69 4,224,057.80 12,987.22 129,600.00 142,587.22 — — — — — — — — — — — — — — — — — — — 4,366,645.02 206,193.31 369,338.29 Department of family — — — — 107,623.39 683,154.99 2,799.22 — — — — 2,799.22 — — — — — — — — — — —-685,954.21 Department of General Services 53,757.44 1,993,723.71 23,236.79 1,485,105.62 454,860.65 — — — — — — — — 23,236.79 — — — — — — — — — — — — 2,016,960.50 the Ministry of health and welfare 7,854,400.50 11,592,712.77 67,573.89 1,696,393.00 1,763,966.89 1,709,298.93 2,029,013.34 — — — — — — — — — — — — — — — — 13,356,679.66 3,712,255.75 744,573.35 Department of Justice — — — — — — — — 4,456,829.10 46,635.09 — — — — 46,635.09 — — — — — — — — — — — — 4,503,464.19 General Department inside 369,401.64 844,068.40 — — — — — — — — 1,213,470.04 242,264.55 — — — — 242,264.55 — — — — — — — — — — — — 1,455,734.59 1,271,240.83 432,422.24 Penitentiary — — — — — — — — 1,703,663.07 12,604.34 — — — — 12,604.34 — — — — — — — — — — — — — — — — 1,716,267.41 25,147.00 8,707,085.61 162,433.30 8,058,072.86 623,865.75 Police Department — — — — 162,433.30 — — — — — — — — — — —-8,869,518.91 Department of Legal Medicine 87,203.79 146,911.23 — — — — — — — — 234,115.02 977.79 — — — — 977.79 — — — — — — — — — — — — — — — — 99,570.60 31,699.02 235,092.81 Civil Registry — — — — 131,269.62 — — — — — — — — — — — — — — — — — — — — — — — — 131,269.62 703,775.58 391,702.23 Department of labor — — — — — — — — 1,095,477.81 30,516.21 — — — — 30,516.21 — — — — — — — — — — — — 1,125,994.02 the Ministry of Justice and the Interior 25,147.00 17,541,910.27 495,431.28 14,301,521.05 3,215,242.22 — — — — — — — — 495,431.28 — — — — — — — — — — — — 18,037,341.55 337,756.79 45,190.48 Land Department--------
382,947.27 — — — — — — — — — — — — — — — — — — — — — — — — 382,947.27 Prevenc. and Extinc. and Salvam.
3,161,267.14 367,005.00 — — — — — — — — 3,608,272.14 442,669.92 — — — — 442,669.92 — — — — — — — — — — — — 4,050,942.06 the Department of public works 812,657.61 446,848.14 — — — — — — — — 1,259,505.75 90,298,551.77 — — — — 90,298,551.77 — — — — — — — — — — — — 91,558,057.52 the Department of external services 972,394.51 613,603.98 — — — — — — — — 1,585,998.49 1,073,084.10 — — — — 1,073,084.10 — — — — — — — — — — —-2,659,082.59 Ministry of Territorial 5,284,076.05 1,472,647.60 — — — — — — — — 6,836,723.65 91,814,305.79 — — — — 91,814,305.79 — — — — — — — — — — — — 98,651,029.44 533,458.66 731,775.96 5,751.57 171,395.02 26,922.28 Department of Commerce — — — — — — — — 5,751.57 — — — — — — — — — — — — 737,527.53 the Department of industry and transportation 700,424.62 540,975.92-34,100.00 1,275,500.54 83,259.00 83,259.00 — — — — — — — — — — — — — — — — — — — 1,358,759.54 Trademark Office Principality of Andorra 8,835.00 281,785.12 183,382.32 89,567.80 — — — — — — — — — — — — — — — — — — — — — — — — — — — — 281,785.12

Department of Economics 445,074.79 143,735.43 — — — — — — — — 588,810.22 5,742.00 — — — — 5,742.00 — — — — — — — — — — — — 594,552.22 the Ministry of finance 1,500,276.75 801,201.43-576,393.66 2,877,871.84 94,752.57 94,752.57 — — — — — — — — — — — — — — — — — — — — — — — 2,972,624.41 1,667,945.63 1,389,945.45 395,262.47 3,453,153.55 566,544.27 Ministry of culture — — — — 566,544.27 — — — — — — — — — — — — 4,019,697.82 395,262.47 3,453,153.55 566,544.27 1,667,945.63 1,389,945.45 Ministry of culture — — — — — — — — 566,544.27 — — — — — — — — — — — — — — — – in the Commons Transfers 4,019,697.82 — — — — — — — — — — — — 5,736,360.03 5,736,360.03 36,962,548.05 36,962,548.05 — — — — — — — —

— — — — — — — – in the Commons Transfers 42,698,908.08 — — — — — — — — — — — — 5,736,360.03 5,736,360.03 36,962,548.05 36,962,548.05 — — — — — — — — — — — — 42,698,908.08 expenses and financial operations — — — — 747,683.13 4,847,084.48 — — — — 5,594,767.61 — — — — — — — — — — — — — — — — 12,380.85 12,380.85 5,607,148.46 expenses and financial operations — — — — 747,683.13 4,847,084.48 — — — — 5,594,767.61 — — — — — — — — — — — — — — — — Total 12,380.85 12,380.85 5,607,148.46 54,988,885.28 30,648,336.16 4,847,084.48 41,276,782.77 131,721,088.69 97,779,500.57 40,716,628.95 138,496,129.52 150,000.00 12,380.85 162,380.85 270,379,599.06 budget Project of the General Council for the 2003 expenditure budget 1 proj staff costs. 0001 1,402,167.69 11 685,270.84 685,270.84 remuneration costs 111 General Council Hon. 01 Hon. General Council 550,727.60 02 134,543.24 131 47,828.84 13 permanent receivership, Hon. Basic Remuneration 47,828.84 04 secretariat of the General Council 47,828.84 141 439,858.20 439,858.20 basic remuneration of contractual Personnel 14 04 secretariat of the General Council 439,858.20 15 temporary staff Remuneration 20,950.82 151 20,950.82 basic 04 secretariat of Social Security Contribution 20,950.82 181 18 155,208.11 General Council General Council General Council Hon. Hon. Hon. 71,594.59 01 89,085.21 02 Audit Office 17,490.62 6,217.74 183 permanent secretariat of the General Council 184 contractual Staff 6,217.74 04 57,181.56 04 secretariat of the General Council 57,181.56 2,723.60 temporary staff 185 04 secretariat of the General Council 2,723.60 19 other staff costs 53,050.88 743.96 191 by marriage or birth Premiums 04 secretariat of the General Council 743.96 192 training and perfecting 3,234.65 04 secretariat of the General Council travel and 41,403.47 travel 3,234.65 194 01 Hon. General Council 37,521.91 970.39 970.39 Auditor General Legislative Committee Hon. 02 03

04 secretariat of the General Council 970.39 970.39 Dress 7,668.80 195 Speaker Hon. Mr. 08 01 Hon. General Council 1,617.32 02 Hon. Secretary of the General Council 4,434.16 1,617.32 Auditor General consumption of 2 04 goods and services proj. 0001 657,888.01 21 20,661.43 20,661.43 212 buildings Maintenance buildings Maintenance 01 Hon. General Council 20,661.43 22 223 36,600.66 conservation Repair machinery, equipment and tooling 25,514.37 04 secretariat of the General Council 25,514.37 224 1,884.80 transport Material 04 secretariat of the General Council 1,884.80 4,262.68 informatics equipment 226 04 secretariat of the General Council 4,262.68 227 4,938.81 green spaces in plants-04 secretariat of the General Council 4,938.81 23 132,692.48 231 27,449.84 inventariable not Ordinary material acquisition 04 secretariat of the General Council 27,449.84 232 Furniture and utensils 2,513.07 04 secretariat of the General Council 2,513.07 233 Press magazines and periodicals 12,194.21 04 secretariat of the General Council 12,194.21 234 Books and other publications 87,282.68 04 secretariat of the General Council 2,282.68 09 Proj. 0003 3,252.68 235 85,000.00 computer Material Constitution Anniversary 04 secretariat of the General Council 3,252.68 24 31,885.77 Supplies 19,948.69 electricity 241 04 secretariat of the General Council the General Council Secretariat 19,948.69 1,884.80 Water 242 243 1,884.80 04 3,141.34 heating Fuels 04 secretariat of the General Council 3,141.34 244 Fuels for transport 1,570.67 04 secretariat of the General Council 1,570.67 246 314.13 pharmaceutical products 04 secretariat of the General Council 314.13 248 1,884.80 cleaning products 04 secretariat of the General Council 1,884.80 249 Other 3,141.34 supplies 04 secretariat of the General Council 3,141.34 Transport and communications 25 252 45,631.76 Freight Transport and General Secretariat of the Council 1,256.54 Messenger 1,256.54 43,118.68 255 Telecommunications 04 04 secretariat of the General Council the General Council Secretariat 43,118.68 256 1,256.54 Posts 1,256.54 Insurance 26 04 12,622.34 261 individual risk of accidents 2,922.56 01 Hon. General Council general liability Risk 262 2,922.56 2,897.12 04 secretariat of the General Council 2,897.12 263 civil liability Risk vehicles and 1,947.97 widgets 04 Secretariat the General Council 1,947.97 264 fire risk and water 3,298.58 01 Hon. 3,298.58 1,556.11 Theft Risk 265 01 01 General Council Hon. General Council 1,556.11 27 work carried out by other companies 117,516.10 271 28,676.00 Cleaning 28,676.00 27,635.91 Security Council General Secretariat 272 04 04 secretariat of the General Council 27,635.91 273 37,696.07 assessments and Studies 01 Hon. General Council 28,606.07 3,030.00 3,030.00 Auditor General Legislative Committee Hon. 02 03 08 Hon. Mr. Speaker 3,030.00 274 2,465.36 computer Works 04 Secretariat the General Council 2,465.36 276 printing of books and publications 9,105.66 01 Hon. General Council 9,105.66 278 corrections and translations 2,513.08 01 Hon. General Council 1,907.08 02 Hon. Secretary of the General Council Presidency 202.00 202.00 04 08 Hon. Mr. Speaker 202.00 279 other works 9,424.02 01 the Hon. Secretary of the General Council General Council 04 6,282.68 3,141.34 28 public relations and advertising 245,753.21 9,424.02 representation expenses 281 01 Hon. 4,151.34 2,131.34 General Council Legislative Committees 03 08 Hon. Mr. Speaker 282 3,141.34 meeting Expenses 180,941.18 01 12,565.36 5,026.14 Parliamentary Committees the Hon. General Council 03/08 the Hon. Mr. Speaker 3,141.34 09 Meetings abroad 160,208.34 49,105.33 events and festivals 283 01 Hon. General Council 7,534.66 08 Hon. Mr. Speaker 1,570.67 09 Proj. 0003 6,282.68 gifts Anniversary gifts and 285 40,000.00 Constitution 01 Hon. General Council 3,141.34 08 Hon. Mr. Speaker 3,141.34 29 other expenses and consumption 292 14,524.26 9,712.35 cultural events 01 9,712.35 General Council Protocol Care and 297 Hon. representation 1,570.67 Board 1,570.67 Other 3,141.24 298 01 General Hon. Hon. General Council 299 3,141.24 01 Envelope consumption for new services 100.00 100.00 General Council Secretariat 4 3 interest and other financial costs proj. 332 192.84 33 1192.84 banking and financial operations Expenses 11 192.84 management costs 192.84 4 current Transfers proj. 0001 48 1,227,912.22 to families and non-profit institutions 1,227,912.22 non-profit Institutions 482 1,227,912.22 2,866.23 2,858.62 3,455.47 80 83 84 82 OSCE APF AEM UIP 14,104.29 432,728.72 6,220.48 91 89 85 parliamentary Groups other associations Ombudsman 95 197,430.82 Court of Auditors 561,461.29 96 6,786.30 Electoral Board


6 investment Expenses proj. 0001 1,113,382.39 60 new investments 1,066,724.90 602 buildings and other constructions 615,930.40 01 Hon. General Council 75,000.00 10 Proj. 0002 new General Council 540,930.40 603 machinery, installations and equipment 5,794.50 Other 5,794.50 facilities and 609 40 investment projects 445,000.00 10 studies and investment projects 5,000.00 10 Proj. 0002 new General Council 440,000.00 62 Bottom librarians 4,000.00 620 Funds librarians 4,000.00 09 Books 64 3,265.75 640 3,265.75 4,000.00 intangible fixed assets applications 04 secretariat of the General Council 66 3,265.75 661 16,328.74 furniture and office equipment office furniture 9,797.24 office furniture 16,328.74 70 71 67 6,531.50 office equipment computer Equipment computer equipment 671 10,000.00 10,000.00 90 computer equipment 10,000.00 68 works of arts 13,063.00 13,063.00 works of art 681 09 Purchase works of art Total operating expenses 13,063.00 3,288,160.76 Total investment costs Total project Budget 1,113,382.39 budget 4,401,543.15 MICG 3 Income Taxes and other revenue 6,870.87 6,870.87 6,870.87 Publications Sales of goods 31 311 5 capitalizations 53 18,030.36 interests of bank accounts in Accounts 531 18,030.36 18,030.36 3,395,711.52 1,005,831.63 Total resources budgeted euros Transfer budget Project 4,401,543.15 of the institution of Ombudsman for 2003 expense budget 1 117,022.05 staff costs 11 Ombudsman 111 24,840.43 111 24,840.43 remuneration costs 01 Ombudsman 24,840.43 60,404.84 141 60,404.84 basic Remuneration of contract Staff 14 01 Ombudsman 60,404.84 18 Social Security Contribution 12,854.10 01 Ombudsman 12,854.10 19 other staff costs 18,922.68 7,763.15 192 staff training and improvement 01 Ombudsman 7,763.15 194 trips and journeys: participation and attendance at international conferences of institutional visits and Ombudsmans in homologous 11,159.53 01 Ombudsman 11,159.53 2 consumption of goods and services 71,852.50 21 Rentals 9,981.92 212 Rent buildings and other constructions 9,981.92 01 9,981.92 Repair 5,340.27 conservation Ombudsman 22 223 machinery, installations and equipment 5,340.27 01 Ombudsman 5,340.27 23 9,424.02 inventariable not 12,251.23 material acquisition Ordinary 231 01 Ombudsman 233 9,424.02 Press magazines and periodicals 1,256.54 01 Ombudsman 234 1,256.54 Books and other publications 1,570.67 01 1,570.67 2,136.10 Supplies 24 Ombudsman 241 electrical energy 1,570.67 01 Ombudsman 242 1,570.67 Water 157.06 01 Ombudsman 157.06 246 94.24 pharmaceuticals 01 Ombudsman 94.24 248 314.13 cleaning products 01 Ombudsman 314.13 Transport and communications 25 252 3,161.54 Freight Transport and 157.06 Messenger 157.06 1,884.80 255 Telecommunications Ombudsman 01 01 Ombudsman Post 256 1,884.80 1,119.68 01 1,119.68 314.13 Insurance Ombudsman 26 262 general liability Risk 314.13 01 Ombudsman 314.13 27 work carried out by other companies 38,667.31
273 studies and advice 12,565.36 01 12,565.36 1,821.07 computer Works Ombudsman 274 01 Ombudsman Annual Report Printing 276 1,821.07 and 24,280.88 documents 01 Ombudsman 24,280.88 3 interest and other financial costs 33 banking 65.31 65.31 332 65.31 management costs 11 expenses and financial operations investment Expenses 6 65.31 8,490.96 60 new investments 603 1,632.88 Machinery other facilities, installations and equipment 40 1,632.88 66 1,632.88 furniture and office equipment Office Furniture 4,898.63 661 4,898.63 70 71 3,265.75 office furniture office equipment computer Equipment 1,632.88 1,959.45 671 67 computer Equipment computer equipment Total 90 1,959.45 1,959.45 operating expenses 188,939.86 8,490.96 Total investment costs Total project budget of the institution of Ombudsman budget Project 197,430.82 of the Court of Auditors in 2003 Costs 100 00 bonus 100 184,589.93 Expenses expenses of 184,589.93 bonus 10 bonus Expenses 184,589.93 110 00 base Pay fixed Premiums 61,973.15 110 60 staff and birth 110 500.00 Remun. Basic and other rowing. pers. 62,473.15 fixed 62,473.15 fixed base Salary Staff 11 temporary staff Remuneration 130 130 00 basic temporary staff 10,000.00 10,000.00 13 temporary staff social security Dues, expenses 10,000.00 160 00 23,996.70 160 10 bonus social security Fees, fixed social security Payments 160 30 8,056.51 staff, temporary staff social security Payments 160 163 33,353.21 1,300.00 00 training and improvement of personnel staff 163 5,625.00 social Expenses 16 Quot 5,625.00. soon. and move. to by the employer 38,978.21 1 staff costs 296,041.29 202 00 Rent buildings and other constructions 20,975.00 202 20,975.00 Rentals 20,975.00 Rental buildings and other constructions 20 213 00 Repar and maintenance. Machinery install. and equipment. 1,875.00 213 Repar. and maintenance machinery, installed. and equipment. 1,875.00 216 00 repair and maintenance of computer equipment computer equipment repair and maintenance 216 1,800.00 1,800.00 21 repair, maintenance and conservation 3,675.00 220 00 office supplies Press and magazines 220 20 220 30 2,400.00 6,000.00 ordinary Books and other publications 600.00 220 40 computer Equipment Office Equipment 220 1,200.00 10,200.00 221 00 electrical energy 3,000.00 221 10 Water 300.00 221 50 food products pharmaceutical products and sanitary 221 60 600.00 120.00 221 221 80 600.00 cleaning products 90 Other supplies 4,920.00 Supplies 300.00 222 221 00 telephone services postal services and telegraphic Communications 222 222 10 3,750.00 300.00 4,050.00 223 224 223 10 Transportation 300.00 Messengers 300.00 00 insurance premiums. Civil liability insurance premiums 224 226 10 1,250.00 1,250.00 Protocol Care and representation 1,350.00 226 21 translations and proofreading 600.00 226 60 meetings, conferences and courses 5,500.00 226 other services 7,450.00 227 00 L. realitz. for cleaning companies and sanitation 5,000.00 227 30 L. realitz. for companies. Data processing 3,600.00


227 40 L. realitz. by empr. Prints and publications 6,000.00 227 60 Yo. realitz. by empr. Studies and technical work 227 150,000.00 work carried out by other companies 164,600.00 22 Material, supplies and other 192,770.00 231 00 Locomotion and movement of staff 3,600.00 3,600.00 Locomotion 231 23 compensation for ordinary goods and services consumption 2 3,600.00 services 221,020.00 349 00 Other financial expenses financial expenses 50.00 50.00 Other 349 34 Of deposits, bonds and other financial Costs 50.00 50.00 3 492 00 outside 1,500.00 492 outside 1,500.00 49 outside 1,500.00 4 requited 603 603 40 1,500.00 3,150.00 facilities equipment, facilities, and equipment 3,150.00 605 00 3,150.00 Furniture Office Equipment 605 10 605 and 606 10 6,300.00 Furniture 3,150.00 equipment for information processes 5,000.00 606 equipment for information processes 5,000.00 60 14,450.00 620 620 90 new Investment Fund 2,400.00 Books librarians 2,400.00 Background applications 640 640 50 62 2,400.00 librarians 26,000.00 intangible fixed assets intangible fixed assets 42,850.00 64 26,000.00 26,000.00 real Investments Total Income 561,461.29 budget 6

400 00 400 518,611.29 of the General Council the General Council the General Council 40 518,611.29 518,611.29 4 current Transfers 518,611.29 42,850.00 700 700 00 of the General Council the General Council the General Council 70 42,850.00 42,850.00 Total 561,461.29 42,850.00 capital transfers 7 budget Project quote of the Electoral Board for the 2003 expenditure budget 2 consumption of goods and services 6,786.30 27 work carried out other companies and 273 3,000.00 advice 3,000.00 01 Hon. Board Public Relations and publicity 28 282 3,786.30 3,000.00 general costs of meetings 3,783.30 01 3,783.30 6,786.30 operating expenses Total Electoral Board Total project budget 6,786.30 Electoral Board

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