Law Of The Budget For The Financial Year 1997, 3-7-97

Original Language Title: Llei del pressupost per a l'exercici 1997, de 3-7-97

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Budget law for the year 1997 as the General Council in its session of July 3, 1997, has approved the following: law on the budget for the financial year 1997 chapter. The credits and their amendments Article 1 Scope of the budget of the State 1. In the State budget for the year 1997 are: a) the budget of the general administration b) the budgets of the parapublic entities: Caixa Andorrana de Seguretat Social, National Centre for Informatics of Andorra Forces Elèctriques d'Andorra Andorra Andorran National Institute of Finance Body of radio and television of Andorra Residence Sola d'enclar Andorran health care Service of Telecommunication Service in 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 28,930,468,104 pesetas and credit to cope with the exigibilitat of the financial liabilities for an amount of 21,790,000,000 pesetas.

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 27,363,707,000 pesetas.

b) With the amount of the indebtedness which is drawn to article 25 of this law.

2. The budgets of the parapublic entities referred to 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 11.479.249.000 pesetas. The resources provided during the financial year are encrypted at 15,146,468,000 pesetas.

In the budget of the National Center of computer science of Andorra are granted credits to meet all of its obligations for a total of 249,883,000 pesetas. The resources provided during the financial year are encrypted at 249,883,000 pesetas.

In the budget of the Forces Elèctriques d'Andorra will grant credits to meet all of its obligations for a total of 5,436,510,000 pesetas. The resources provided during the financial year are encrypted at 5,487,887,000 pesetas.

In the budget of the Institut Nacional Andorrà de Finances are granted credits to meet all of its obligations for a total of 2,327,551,000 pesetas. The resources provided during the financial year are encrypted at 2,339,493,000 pesetas.

In the budget of the organisation of radio and television of Andorra are granted credits to meet all of its obligations for a total of 345,074,000 pesetas. The resources provided during the financial year are encrypted at 345,074,000 pesetas.

In the budget of the residence Sola d'enclar are granted credits to meet all of its obligations for a total of 118,402,507 pesetas. The resources provided during the financial year are encrypted at 118,402,507 pesetas.

In the budget of the Andorran Health Care Service are granted credits to meet all of its obligations for a total of 2,956,491,000 pesetas.

The resources provided during the financial year are encrypted at 2,956,491,000 pesetas.

In the budget of the Andorran telecommunications service are granted credits to meet all of its obligations for a total of 4,477,520,000 pesetas. The resources provided during the financial year are encrypted at 5,104,559,000 pesetas.

Article 3 the State budget expenditure budget Structure is divided in accordance with a classification administrative, economic and functional.

Administrative classification groups the credits according to the different organs in charge of the management of the expenditure.

The functional classification groups the credits in accordance with the nature of the activities to be carried out. Are broken down into groups, in functions, in subfuncions, in programmes and projects.

Economic classification groups the credits according to the economic nature of the expenses. Are the current costs (staff costs, consumption of goods and services, financial expenses and requited), capital expenditure (investments and transfers of capital) and the variations of financial assets and liabilities.

Article 4 Relationship of budgetary credits 1. Modifications of budgetary credits will have to adjust to what is provided for in the present articles and the general law on public finance.

2. The credits specified in the State of expenses have binding at the level of the program. Within each program authorized credits are restricted in terms of concept. However, the credits allocated to staff costs have binding in terms of article; are intended for real costs in terms of services and chapter, and the credits for grants nominatives are restricted in terms of subconcepte.

Article 5 credit transfers 1. For the purposes of articles 23 and 24 of the general law of public finance are not considered extraordinary credits or credit transfers credit supplements current expenditure in current spending also initially equipped with items in the budget, but provided at the level of concept in the relevant section.

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 proposal of the respective Minister, authorize transfers between credits within the same program for current expenses.

4. The Government may, at the proposal of the respective Minister, authorize credit transfers within the same program to the cost of capital.

5. The Government may, at the proposal of the respective Minister, authorize credit transfers within the same Ministry for ordinary 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".

7. Credit transfers are subject to the following limitations: a) can not diminish the credits which have the nature of expandable.

b) cannot diminish the extraordinary credits and credit supplements.

Article 6 expandable Credits


In any case, in application of article 25 of the general law on public finance, they have character of expandable up to a sum equal to the obligations you need to engage, subject to compliance with the rules in force, the following credits: 1. it is intended to interest payments and depreciation and to the return of warranty.

2. The credits concerned the payment of the proportional part of the sanctions imposed by the customs services, police and the Policemen's body, or any other body that for legal specification you have as well, and back towards the staff of the fingers services.

3. The credits destined to meet, by judicial ruling firm, the responsibilities of the Government or pecuniary parapublic entities.

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

5. credits for expenses arising from obligations to the Administration pervingudes and unrelated to the performance of the same Administration following the administrative process relevant to the expandable credits.

6. The following items, of all government departments: a) 100 concept, called "bonus Expenses" b) 110 concept, called "basic Salaries and other remuneration of permanent staff" with the exception of 110.80 subconcepte called "new hires" c) 120 concept, called "basic Salaries and other remuneration of contractual personnel" with the exception of 120.80 subconcepte called "new hires" d) 140 concept, called "other personnel" e) 160 concept , called "social security Fees" f) 161 concept, called "social benefits" 7. following the games, within the Department of Social Affairs: a) 600-482-50 non-contributory old-age Pensions, called "" b) 600-482-60, so-called "Pensions for adults with disabilities" c) 600-482-55, called "Pensions for charity" Article 7 background Advances 1. In case of extreme urgency, the Government, subject to a report of the auditor general, may authorize the head of the Government for the grant of advances of funds for obligations not contained in the current budget or staffing

insufficient budget, with a maximum limit of 5% of the credits allowed by the budget of the financial year.

2. These advances must be subject to subsequent ratification with approval of special credits or supplements of credits.

3.Si General Counsel does not approve the laws of extraordinary credits or supplements of credits, advances of funds will URcancel.len in charge of credits recently granted by the Government.

Article 8 Powers of the head of Government the head of Government, at the proposal of the affected ministries, you can authorize the transfer of budgetary credits that are necessary as a result of possible administrative reorganisation affecting one or more ministries.

These operations may not imply, in any case, increase of credit within the budget.

Article 9 budget Information to the Minister of finance, in accordance with article 49 of the general law of public finance, has sent on a quarterly basis, and within the next quarter, the State of implementation of the budget and its modifications, as well as the movements and the situation of the Treasury, to the Legislative Commission of finance and budget of the General Council, informative and study.

Second chapter. The budget management and public expenditure Article 10 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 5 million pesetas.

In the case of expenses for ordinary works, the maximum amount of the expenses that you can contract directly with the Administration is 2,500,000 pesetas.

Article 11 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 400,000 pesetas. 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 12 publication of the Awards The definitive, agreed by the Government or the boards of Directors of the semi-public entities, corresponding to contracts for works, supplies or management of public services, when the amount exceeds 1.000.000 pesetas, will make public official Gazette of the Principality of Andorra, where you will specify the form of concession, the type of contract, the identity of the successful tenderer , the name of the budgetary and the true price of the contract.

Article 13 authorisation of expenditure authorisation of expenditure is the responsibility of: a) the Government or the boards of Directors of parapublic institutions, for the expenses over 1.000.000 pesetas.

b) the head of Government, Government Ministers and the directors of the parapublic entities for the cost less than or equal to 1.000.000 pesetas.

Article 14 authorisation of sanctions 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 500,000 pesetas will be agreed and imposed by the Government.

Article 15 expenditure Commitments 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% in the second year, 30% in the third year, 25% Article 16 Amendment of article 29 of the general law of public finance section 1 of article 29 of the general law of finance is public drafted in the following terms: The long-term costs can be spread over a maximum of six years and can refer to both ordinary expenses as capital expenses.

Article 17 acquisition of Andorran Hospital authorises the Government to buy the Caixa Andorrana de Seguretat Social, the Hospital made by the Andorran became this.

To fund this purchase approves an expense


multiannual financial 5,600 million pesetas, to distribute among the exercises of 1997 (850 million pesetas), 1998 (950 million pesetas), 1999 (950 million pesetas), 2000 (950 million pesetas) and 2001 (950 million pesetas) and 2002 (950 million pesetas).

Article 18 Amendment of the article of the law for the ratification of the protocol of agreement between the Government and the Caixa Andorrana de Seguretat Social financing of new hospital from 4 December 1987 the single article of the law for the ratification of the protocol of agreement between the Government and the Caixa Andorrana de Seguretat Social financing of new hospital from 4 December 1987 , is drafted in the following terms: Ratify in all terms, the Protocol of Agreement annex between the Government and the Caixa Andorrana de Seguretat Social financing of new hospital and authorized to Hon. Government to that command the entire process of execution until its completion.

Once the construction of the new hospital empowers the Government to modify, if necessary, the content of the protocol of agreement.

Article 19 Additions of credits to the following exercise For Government agreement can be incorporated to the corresponding credits expense budgets of the year immediately following: a) The extraordinary credits, credit credit transfers and supplements approved during the last quarter of the budget exercise.

b) refunds of improper payments and the contributions of entities completed during the last quarter of the budget exercise.

c) credit emparin commitments of capital operations costs not carried out at the end of the year.

of The current spending commitments credits) emparin contracted and which, for reasons justified, are not able to perform during the same financial year.

Article 20 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. The costs over 400,000 pesetas of Chapter 2. Consumption of goods and services, which must also be regulated in the liquidation phase.

2. The costs over 400,000 pesetas of 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 authorisation phase and in the mandatory justification later.

4. With regard to the costs considered in section 1 and 2, are not allowed to desagregar those invoices that correspond to expenses of the same nature and acquire in the same month of each budgetary exercise.

Article 21 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: 2.1. ordinary Subsidies: the Ministry conferred by the subsidy must be set prior to the adoption of the concessionary agreements, the regulatory bases of the same, 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.

2.2. capital Subsidies: 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 of December 20, 1995, establishes that 25% 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 are calculated by applying the 25% of revenue, in fact, raised in the concept of the rate of holders of economic activities, during the budget year corresponding to the year 1996. Once the budgetary year of the year 1997 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 22 Update of the taxes on the possession of vehicles 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, the increase in the same percentage that the annual increases in the minimum wages periodically dictated by the Government, about the amount required in 1996; the amounts of the fees are rounded to the nearest hundred higher.

Article 23 the update rate on the game of bingo with effect from 1 July 1997, and in application of article 17 and the first additional provision of


the law of the game of bingo of 28 November 1996, establishes the payment of tax on the game of bingo in a 12% of the tax base.

Article 24 new hires to proceed to the new recruitment of staff or to modify the conditions of staff remuneration of the directors-general should be the favourable report from the Department of public service and human resources, and the Department of finance.

The Government and parapublic entities can 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 25 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 1,566,761,104 pesetas, to finance the deficit planned box.

b. Issue public debt or make credit operations in order to refinance or replace live debt at 31 December 1996, of an amount of 21,788,000,000 pesetas.

Credit operations make up to an amount of 500 million pesetas for needs of Treasury.

2. The indebtedness authorized in 1996 and not formalized on December 31 of this year will be deferred in 1997 in order to finance the investment costs of the credits committed that it will not have been able to perform during the same exercise and that it must be incorporated in the budget for the year 1997, in application of article 15.4 of the general law on public finance.

Additional provision until 31 December 1997 the legal interest rest set at 6%.

Repealing provision abolishes all the above rules on what versus offline.

First final provision authorized expenditures charged to the budget credits have been extended to impute to the credits allowed by this law. In the event that in the budget extended the record not the same concept as in the budget for 1997, the Ministry of finance must determine the budget concept that should be charging the authorized spending.

Second final provision this law shall enter into force on the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 3 July 1997 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 Martí Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra General Budget Summary Box 1997 summary table of general administration budget 1997 income Budget 1997 2 indirect taxes On consumer goods 20,850,000,000 21 8,300,000,000 212 12,300,000,000 213 20,850,000,000 211 indirect goods Tax Refund On the rights of the TEC 250 million 3 fees and other income Taxes 2,799,707,000 31 1,818,000,000 311 348 million 312 trade Rate Rate Rate 350 million 313 vehicles passive residences 250 million 314 Judicial 500 million 316 marks on the Rate Rate rate 70 million 315 bingo 300 million 32 provision of services 571,153,000 322 licenses, permits and authorizations 200 million 323 642,000 324 6,206,000 325 school Cards Certificates health services 125 million 326 12,305,000 327 Passports Registration in registry 165 million 328 30 million 329 Inspections other services 32 million 33 sales of goods for sale 25 million 331 2,675,000 333 99,269,000 330 publications Printed Guides 35 million 332 Photocopies 4,815,000 334 cartography and aerial photography 12,840,000 335 useless Effects and material 6,955,000 337 waste sanitary products 10,700,000 34 113,300,000 341 1,284,000 339 Withdrawals exercise other goods closed budget other income 103 million 342 197,985,000 351 37,450,000 353 10,300,000 35 current Cases Unforeseen 140 million 352 Sanctions 20 million 354 surcharges and delay capitalizations 535,000 5 3,714,000,000 53 interests of deposits and bank accounts 2,060,000,000 530 interests of bank accounts 2,060,000,000 54 848 million 540 results distribution products distribution of results 848 million 55 concession products and special land use property Incomes 6 million 551 6 million 59 Canons 800 million 590 Canons 800 million 8 financial assets 86,500,000 82 reimbursement of loans to the public sector short-term Loans 86,500,000 820 23,270,261,104 90 86,500,000 9 23,268,261,104 900 23,268,261,104 94 public debt public debt financial liabilities deposits and guarantees received Total ordinary income Bonds 2 million 941 2 million budget 50,720,468,104 budget of the Forces Elèctriques d'Andorra 1997 economic Classification Costs staff costs 1 473,681,678 2 3,314,454,123 3 services and goods consumption Financial expenses Operating Expenses 13 million 3,801,135,801 6 864,500,000 7 694,204,118 capital transfers, real Investments investment Expenses Financial Liabilities 76,670,000 1,558,704,118 9 variation of financial assets and liabilities Total 76,670,000 5,436,509,919 expenditure budget Income 5 income budget Total capitalizations 5,487,886,583 5,487,886,583 Budget of the National Center of computer science in Andorra, 1997 (in billions of pesetas)

Economic classification Costs staff costs 1 158,447 2 consumption of goods and services financial expenses Operating Expenses 225,818 6 640 66,731 3 Investments investment Charges Total 24,065 24,065 real expenditure budget Income 249,883 income 249,883 5 Total capitalizations budget 249,883 budget of the Andorran telecommunications service 1997 (in billions of pesetas)

Economic classification Costs staff costs 1 618,659 2 1,851,859 3 services and goods consumption financial expenses Operating Expenses 12,975 requited 18,090 4 2,501,583 6 1,575,937 7 capital Transfers real Investments investment Expenses Total 400,000 1,975,937 4,477,520 expenditure budget Income 5 income budget Total capitalizations 5,104,559 5,104,559 budget of the Caixa Andorrana de Seguretat Social, 1997


(in thousands of pta.)

Economic classification Costs staff costs 1 310,631 2 259,256 3 services and goods consumption financial expenses 10,391,961 403,172 4 current Transfers operating expenses investment Expenses 11,365,020 6 real Investments 114,229 114,229 Total expenditure budget Revenue 11,479,249 2 12,299,622 3 Excise Taxes and other income Total Income 2,734,567 income 112,279 5 heritage budget 15,146,468 budget of the Andorran National Institute of Finance 1997 economic Classification Costs staff costs 1 70,959,355 2 consumption of current assets and services financial expenses operating expenses 139,435,000 107,656,500 3 318,050,855 6 real Investments investment Expenses 2 billion capital transfers 9,500,000 7 2,009,500,000 Total expenditure budget Income 2,327,550,855 income 2,339,493,000 5 Total capitalizations budget 2,339,493,000 budget of the Andorran Health Care Service (1997) (in thousands of pta.)

Economic classification Costs staff costs 1 1,404,080 2 1,456,533 3 services and goods consumption 9,456 financial expenses operating expenses 2,870,069 6 86,422 7 capital Transfers real Investments 0 Total Expenses 86,422 Investment Income 2,956,491 607,151 5 current Transfers 4 expenditure budget capitalizations 2,262,918 7 86,422 capital transfers Total revenue budget 2,956,491 budget of the radio and television of Andorra, 1997 (in billions of pesetas)

Economic classification Costs staff costs 1 217,012 2 106,121 3 services and goods consumption financial expenses operating expenses Expenses Investments 21,681 260 323,393 6 real 21,681 investment Total expenditure budget Income 345,074 273,393 5 current Transfers 4 capitalizations 50,000 6 Total revenue capital transfers 21,681 budget 345,074 Budget of the residence Sola d'enclar 1997 economic Classification Costs staff costs 1 77,827,507 2 38,530,000 3 services and goods consumption financial expenses 45,000 operating expenses 116,402,507 6 Investments investment Expenses Total 2 million 2 million actual expenditure budget Revenue 118,402,507 4 55,968,000 7 60,434,507 5 streams Transfers capital Transfers Total capitalizations 2 million 118,402,507 revenue budget expenditure budget 1997 functional classification 0 public debt and financial operations 23,054,900,000 00 public debt and financial operations 23,054,900,000 001 Public Debt of the State 22,882,400,000 0001 public debt of the State 22,882,400,000 002 172,500,000 0002 financial operations financial operations 172,500,000 1 general Services 3,364,773,436 11 of the State Government's Directorate of Government Activities 1,286,649,197 1121 1,286,649,197 112 1,286,649,197 12 585,179,324 121 316,249,053 1211 General Services administration support for the administrative management of the Government Infrastructure Administration Services 192 million 122 124,249,053 1212 124,108,226 1221 91,303,397 1222 32,804,829 123 Publications Services public function human resources Organization foreign 471,330,359 131 144,822,045 13 144,822,045 1231 general administration and General Services Management Action 46,168,428 132 46,168,428 1311 292,732,550 1321 Diplomatic Relations International Cooperation European Union 132,429,381 1331 292,732,550 133 diplomatic 35,728,832 1332 Pyrenees working community contribution to international initiatives 21,700,549 1333 75 million 14 1,021,614,556 142 Justice Administration of Justice Bodies of Justice Legal and Forensic Medicine 674,827,262 1422 695,644,530 1421 20,817,268 143 325,970,026 1431 penitentiary prison civil Protection 325,970,026 2 2,020,891,942 22 2,020,891,942 221 civil Security and citizen security and public order public safety Fire Prevention 1,118,977,980 2212 2,020,891,942 2211 418,139,530 2213 Infrastructure Action 483,774,432 3 social protection and promoting social Protection 1,154,187,560 31 958,187,560 311 67,647,411 3111 administration management and General Services primary health care primary health care 60,067,700 3121 67,647,411 312 60,067,700 313 Programs of prevention and integration 523,696,321 3131 children and youth 44,657,481 3132 old age Disabled Family 125,936,333 3134 307,434,507 3133 45,668,000 314 action with civic 44,700,000 316 44,700,000 3141 national and international Actions on labor relations and immigration 262,076,128 3161 24,936,817 3162 97,706,154 3165 139,433,157 32 Population prevention and control directorate-general Promotion 196 million 321 social educational Promotion 196 million 3211 scholarships and grants to students of social public goods Production 196 million 4 8,201,059,455 41 1,769,399,045 411 1,739,018,245 4110 Health Administration Health management in medical Transport 515,785,000 4112 188,542,909 4111 SAAS finance international relations 60,494,636 4113 5,800,000 4114 3,418,700 4115 health services planning and management information management healthcare Infrastructures 77,000 4117 900,000 4116 964 million 412 public health epidemiological surveillance 30,380,800 4120 drugs and health products Food 3,795,000 4123 14,330,000 4121, environments and Health Education 12,255,800 42 4,161,803,785 421 591 million 4212 education administration school Infrastructures 591 million 422 3,565,803,785 4221 maternal Education Education, compulsory, upper secondary school and Vocational Education 3,166,421,197 4222 specialized 89,428,843 4223 University Education Teaching 152,272,378 4224, adult training agreements with educational institutions 88,808,975 4226 68,872,392 423 Youth Youth Sports Sports promotion of 5 million 4231 5 million 43 718,757,404 431 718,757,404 4311 17,019,938 4312 administration and physical education Infrastructure sports activities Support 155,010,005 4313 119,227,461 4314 support sports community Welfare 427,500,000 44 792,102,955 441 36,784,655 4411 administration management and General Services management and Control 574,367,374 4420 36,784,655 442 Environmental data management and environmental sanitation Plan parameters 15,800,436 4421 333,618,424 4422 181,948,514 waste management


environmental Recovery 4423 43 million 443 99,084,796 4431 heritage management management of the hunting and fishing infrastructure Management 25,179,674 444 73,905,122 4432 mountain Environmental Monitoring quality management quality Culture 81,866,130 45 81,866,130 4441 Environmental Management and General Services Administration 758,996,266 451 143,558,508 4511 143,558,508 452 445,694,384 4521 Cultural Heritage research, conservation and promotion of Cultural Heritage 389,285,573 4522 56,408,811 453 41,562,558 4531 41,562,558 454 Library Library file management and Promotion Action 80,711,494 4541 cultural promotion and cultural action 80,711,494 455 47,469,322 4551 language policy language policy Language Promotion 10,690,518 5 24,019,604 4552 12,759,200 4554 Linguistic Planning production of basic economic Infrastructure 4,513,551,967 51 public goods and Transport Management and General Services Administration 673,677,967 512 673,677,967 5111 4,188,477,967 511 Road Transport road infrastructure Creation 3,131,500,000 5121 976 million 5122 other means 907 million 5123 843,500,000 5124 road Conservation studies and projects of road planning water resources 405 million 513 383,300,000 5130 Hydraulic pipes 377,300,000 52 rivers 6 million 5131 resources infrastructure Communications 295,074,000 528 295,074,000 5281 Communications Planning and operation of telecommunications 295,074,000 54 basic information statistics 30 million 541 cartography and topography 30 million 5411 cartography and topography 30 million 6 Economic Regulation of general economic Regulation 893,149,681 61 685,765,793 611 155,812,796 6111 Finance and General Services Management Planning 16,248,962 6112 Economic and financial studies 22 million 6113 77,675,899 6114 shopping Central planning economic and Political Situation, studies and 39,887,935 612 109,006,169 6121 budget budget management personal property Management and real estate 42,089,052 6122 7 million 6123 general intervention 34,782,709 6124 public accounting tax revenue Management System Management 25,134,408 613 420,946,828 6131 commercial tariff Control Regulation 409,578,050 62 11,368,778 6132 207,383,888 621 207,383,888 6211 Trade Directorate general consumer and commercial inspection campaigns 99,250,892 6213 14,653,375 6214 Intellectual Property Economic Regulation, 93,479,621 7 patent and trademark of productive sectors 1,784,801,063 71 584,232,749 712 Agriculture agricultural activities agricultural livestock Activities 130,260,848 713 Services 130,260,848 7121 453,971,901 7131 403,971,901 7132 50 million 72 196,752,223 721 Industry Infrastructure Livestock Services General Management and General Services Administration 22,947,579 7211 22,947,579 722 industry management and control in the 78,668,482 7221 industries management and control of security installations 78,668,482 723 95,136,162 7231 95,136,162 73 1,003,816,091 731 Tourism Transport Transport General Administration Direction 44,801,459 7311 and General Services 44,801,459 732 959,014,632 7321 outdoor planning and promotion of tourism Tourism tourism promotion and Planning 728,159,042 7323 220,855,590 7324 inner tourist economic Observatory 10 million 9 transfer to other public administrations Public Administrations in the Commons Transfers transfers to 5,733,153,000 91 5,733,153,000 911 5,733,153,000 50,720,468,104 5,733,153,000 9110 computer processing and Transfers Total economic Classification 1 6,045,178,429 10 bonus Expenses staff costs 85,692,009 100 1,961,707,195 110 85,692,009 11 bonus expenses fixed basic remuneration of Staff and other remuneration Permanent 1,961,707,195 12 2,907,918,229 120 basic Remuneration and other contractual Staff contractual staff basic salaries and other Remuneration the remuneration of temporary staff 2,907,918,229 13 145,964,773 130 145,964,773 14 68,752,048 140 68,752,048 16 temporary staff Other staff Other staff fee. Prest. and move. to by the employer social security Contributions 875,144,175 160 681,767,738 161 95,776,437 163 social benefits social Costs of staff 97,600,000 2 consumption of goods and Services 3,904,959,123 20 355,056,080 200 Rentals to rent land and natural goods 58,708,076 202 227,531,204 203 machinery Rental Rental buildings and other buildings, facilities and equipment transport equipment rental 4,016,800 204 63,300,000 205 rental of furniture and equipment Rental 250,000 206 effects to 1,250,000 21 Computer Repair maintenance and conservation of land and natural assets repair and maintenance 252,668,885 210 19,065,000 212 repair and maintenance. Buildings and other constructions 75,462,275 213 repair and maintenance machinery and equipment 104,246,810 214 facilities repair and maintenance. 32,522,000 215 transport equipment repair and maintenance. Furniture and effects 2,718,500 216 17,691,800 217 computer equipment repair and maintenance of repair and maintenance of goods intended for general use 265,000 218 repair and maintenance of medical apparatus and instruments 240,000 219 repair and maintenance. Other material fixed assets 457,500 22 Material, supplies and other Office Material 3,075,222,558 220 115,952,407 221 547,272,975 222 357,788,353 224 69,239,087 223 Transport Communications Supplies insurance premiums 111,500,000 226 1,045,762,819 227 other services work carried out by other companies 827,206,917 229 unforeseen events or inadequacies 500,000 23 refund of indemnities for 79,597,500 230 26,124,500 231 53,473,000 24 services new services New diets Locomotion 142,414,100 242 142,414,100 3 services financial expenses public debt Interest 1,089,400,000 300 1,154,510,000 30 1,089,400,000 31 public debt Loans loan Interests Of 5 million 330 50 million 310 50 million 33 accounts interests of 5 million 34 accounts Of deposits, bonds and other financial expenses Other 5,110,000 349 5,110,000 35 Exchange Differences Exchange Differences ordinary Transfers 5 million 350 5 million 4 4,526,541,806 40 to the co-princes 100 million 402 to the co-princes 100 million 41 autonomous organisms 1,245,173,279 411 699,256,000 parapublic entities Transfers administrative


412 autonomous administrative bodies to local corporations to local governments 224 million 462 545,917,279 46 224 million 47 339,250,000 472 to private companies to private companies and non-profit institutions 339,250,000 48 2,152,500,192 482 families in families and non-profit institutions 2,152,500,192 49 465,618,335 492 abroad abroad 465,618,335 6 real estate Investments new Investments land and natural 7,390,375,747 60 6,408,198,247 600 650 million 602 buildings and other constructions Machinery 1,975,300,000 603 , facilities and equipment transportation Equipment furniture and kitchenware 33,925,000 605 572,632,000 604 38,135,672 606 equipment for information processes 42 million 607 Goods intended for the general use 2,554,675,000 608 Other fixed assets investment projects and Investment 76,840,575 609 464,690,000 61 801,902,500 612 replacement buildings and other constructions 437,932,500 613 Machinery, facilities and equipment transportation Equipment furniture and kitchenware 6 million 615 125,040,000 614 6,775,000 616 equipment for information processes 123,805,000 617 Goods intended for the general use 98,450,000

618 personalty of historical, artistic or cultural interest 3,900,000 64 110,075,000 640 intangible fixed assets intangible fixed assets 110,075,000 69 70,200,000 690 new services new services 70,200,000 7 5,908,902,999 71 capital transfers to autonomous administrative bodies 257,275,000 712 autonomous administrative bodies to local corporations, semi-public Administrations 5,638,087,999 761 257,275,000 76 108,103,000 762 local autonomous Bodies and families 1,070,000 764 5,500,000,000 763 administrative non-profit institutions 28,914,999 79 13,540,000 792 abroad abroad 13,540,000 9 financial liabilities public debt Repayment 21,790,000,000 90 21,788,000,000 900 21,788,000,000 94 public debt Repayment Repayment of deposits and bonds bonds Total 2 million 50,720,468,104 budget rebate 2 million 941 administrative Classification 100 General Office Official Gazette of the Principality of Andorra 1,766,553,955 110 32,804,829 10 Ministry of the Government of the Principality of Andorra Trademark Office 1,799,358,784 180 93,479,621 160 23,949,053 170 Human Resources Legal Department publishes and Function 144,822,045 150 of the Presidential Department Ministry of the Presidency Department 368,472,786 200 106,222,067 15 of Foreign Affairs Ministry of Foreign Affairs Finance Department 471,330,359 300 471,330,359 20 165,013,913 310 Department of General intervention 71,285,895 330 389,578,050 320 39,887,935 30 Studies service Customs Department Ministry of finance 665,765,793 400 Department of Agriculture Department of Commerce Department of industry 113,904,267 420 534,232,749 410 196,752,223 40 Ministry of economy 844,889,239 450 Department of Territorial 31,151,035 460 prevention and fire extinguishing and rescue 481,539,530 470 Department of public works Services Department 5,157,868,132 480 445,458,800 45 Foreign Ministry of Territorial 6,116,017,497

500 General Department of the Interior Police Department 218,603,944 510 1,150,352,412 520 102,314,670 540 Department of Labor Department of Legal Medicine Department of Justice 41,145,569 550 607,360,047 560 Prison Ministry of Interior General 225,970,026 50 2,345,746,668 600 691,111,432 60 1,707,244,205 620 health & Wellness Department Department Ministry of health and Welfare Department of Education Department of youth 3,829,186,086 670 2,398,355,637 650 5 million 680 Sports Department Ministry of education 599,529,943 65 4,433,716,029 700 Department of culture, youth and sports general Department of Culture Ministry of culture 11,381,933 70 747,614,333 720 758,996,266 800 792,102,955 810 1,003,816,091 80 Tourism Department Department of the Environment Ministry of environment and tourism in the Commons in the Commons Transfers Transfers 1,795,919,046 900 5,667,000,000 90 5,667,000,000 950 expenses and financial operations and financial operations Expenses Total 23,054,900,000 23,054,900,000 95 50,720,468,104 Budget of the General Council for the 1997 Budget of expenses staff costs 1 156,413,947 11 Hon. The General Council the General Council 61,432,989 01 45,293,430 02 61,432,989 111 remuneration Expenses Hon. Hon. 19,249,708 131 16,139,559 13 Fixed basic remuneration of Auditor General Staff General Secretariat of the Council 19,249,708 04 19,249,708 14 Contractual Staff basic Salaries 42,439,944 141 42,439,944 04 secretariat of the General Council 42,439,944 15 temporary staff basic Salaries 5,827,755 151 5,827,755 04 5,827,755 18 Social Security Contribution Secretariat of the General Council the General Council the General Council 16,763,551 181 7,986,289 01 5,888,146 02 Hon. Hon. M. I. Audit Office 2,098,143 183 2,502,462 04 2,502,462 184 Permanent Secretariat of the General Council the General Council Office Staff temporary staff Contract 5,517,192 04 5,517,192 185 757,608 04 secretariat of the General Council 757,608 19 Other staff costs Raw 10,700,000 191 by marriage and birth 100,000 04 secretariat of the General Council the General Council Secretariat 500,000 04 100,000 192 and perfection Training 500,000 194 trips and journeys, the Hon. Hon. 2,200,000 02 4,850,000 01 General Council Presidency 1.000.000 03 Legislative committees 550,000 04 secretariat of the General Council 450,000 08 Hon. Mr. Speaker Hon. Hon. 3,500,000 02 5,250,000 01 Dress 650,000 195 General Council General Council Secretariat 850,000 04 Receivership 900,000 2 consumption of goods and services 91,438,728 22 5,550,000 223, Machinery repair and maintenance facilities and tooling 3,800,000 04 secretariat of the General Council the General Council Secretariat 250,000 04 transport Material 3,800,000 224 250,000 226 computer equipment 500,000 04 secretariat of the General Council 500,000 227 Grass-green areas 1.000.000 04 secretariat of the General Council 1.000.000 23 acquisition of Ordinary inventariable not 5,950,000 231 material 3 million 04 secretariat of the General Council and the Council Secretariat furniture 3 million 232 400,000 04 400,000 233 General newspapers, magazines and Publications Board Secretariat 750,000 04 periodiques 750,000 234 General Books and other publications 1,500,000 04 secretariat of the General Council of computer science Material 1,500,000 235 300,000 04 secretariat of the General Council 300,000


24 5,583,500 241 Supplies electrical energy 3 million 04 secretariat of the General Council the General Council Secretariat 3 million 242 500,000 04 Water heating Fuels 500,000 243 1.000.000 04 secretariat of the General Council 1.000.000 244 Fuels for locomotion 283,500 04 secretariat of the General Council the General Council Secretariat farmaceutics Products 283,500 246 50,000 04 50,000 248 cleaning products 250,000 04 secretariat of the General Council the General Council Secretariat 250,000 249 Other 500,000 04 supplies 500,000 25 transport and 2,250,000 252 communications transport of goods and messengers 250,000 04 secretariat of the General Council the General Council Secretariat 1,800,000 04 Telecommunications 250,000 255 1,800,000 256 Posts 200,000 04 secretariat of the General Council 2,385,228 261 individual accident Risk Insurance 200,000 26 467,570 01 Hon. general liability Risk 467,570 262 General Council General Council Secretariat 463,500 04 463,500 263 civil liability Risk vehicles and Secretary General of the Council of 700,000 04 widgets 700,000 264 fire risk and water 505,200 01 The Hon. General Council General Council Hon. 248,958 01 248,958 27 Theft Risk 505,200 265 work carried out by other companies Cleaning 39,370,000 271 1,220,000 04 secretariat of the General Council the General Council Secretariat 1,220,000 272 150,000 04 Security Advisory Board and 150,000 273 11 million 01 3,250,000 02 3,250,000 03 Legislative Committee Hon. Hon. Hon. General Audit Office 2,250,000 08 Mr. Speaker 2,250,000 274 2 million 04 computing Works secretariat of the General Council General Council 2 million 275 Hon. 15 million 01 Audits books and publications printing 15 million 276 7 million 01 Hon. General Council of corrections and translations 7 million 278 1,500,000 01 Hon. Hon. Secretary of the General Council the General Council Presidency 375,000 02 375,000 04 375,000 08 Hon. Mr. Speaker 375,000 279 other works the Hon. Secretary of the General Council General Council 1,500,000 01 1.000.000 04 500,000 28 public relations and advertising representation Expenses 26,100,000 281 2 million 01 Hon. Hon. 500,000 02 General Council Presidency 500,000 03 500,000 08 parliamentary committees the Hon. Mr. Síndic General Council meetings costs 500,000 282 Hon. Hon. 1,500,000 02 19,300,000 01 2,500,000 03 800,000 08 Parliamentary Commissions Auditor General the Hon. Mr. Speaker 500,000 09 Meetings abroad 14 million 283 parties and 3,500,000 01 acts the Hon. Hon. Hon. 250,000 08 3 million 02 General Council Presidency Mr. Speaker 250,000 284 advertising and Propaganda 300,000 01 Hon. General Council 300,000 285 Gifts and gifts 1.000.000 01 Hon. General Council 500,000 08 Hon. Mr. Speaker 500,000 29 other expenses and supplies 4,250,000 292 cultural manifestations 1,600,000 01 Hon. General Council representation and protocolàries Care 1,600,000 297 1,150,000 01 Hon. Hon. General Council General Council Other 500,000 01 consumption 1,150,000 298 500,000 299 Endowment for new services 1.000.000 04 secretariat of the General Council and other financial costs 20,000 33 1.000.000 3 provision of services and operations Costs 20,000 11 transactions costs 20,000 332 bancàris 20,000 4 financial families and non-profit institutions 55,727,966 48 requited 55,727,966 482 non-profit Institutions 55,727,966 82 International Assembly of French speaking Parliamentarians 385,000 83 European political authorities of mountain regions 500,000 84 UIP 1,742,966 85 parliamentary groups 51,800,000 89 Other investment Expenses OSCE 1.000.000 80 associations 300,000 254,800,000 60 new investments and 600 lambs 200 million 01 natural Hon. General Council 200 million 603 Machinery , facilities and equipment 41 million 40 44,800,000 14 security facilities other facilities 3,800,000 66 furniture and office equipment Office Furniture 661 5,500,000 70 3 million 71 office furniture office equipment computer Material 2,500,000 67 671 computer Equipment computer equipment 2,500,000 90 2,500,000 68 681 art works of art fine art Acquisition 2 million 09 2 million Total operating expenses Total expenses 303,600,641 Total 254,800,000 investment 558,400,641 M.I.C.G. Budget Project Budget of Income Taxes and other revenue from goods Sale 140,000 31 3 140,000 311 140,000 5 Publications capitalizations 6 million 53 interests of bank accounts accounts Total 6 million 531 552,260,641 558,400,641 6 million euros budgeted Transfers

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