Law of budget for 1993 approved by the General Council at its regular session Hon. day 5 March 1993.

Title and chapter and initial financing and the Ambit of the first Article pressupsot Been in the budgets of the State for 1993 are included: a) the budget of the General Administration.

b) Semi-public administrations budgets: the Andorran health care Service.

Caixa Andorrana de Seguretat Social.

National Center for computer science in Andorra.

Residencia Solà d'enclar.

Telecommunications service in Andorra.

Forces Elèctriques d'Andorra.

Second article of income and expenses 1. In the State of General administration costs are awarded credits for a total amount of 23,219,964,421 pesetas.

The expenditure budget of the General Administration will be funded: a) With economic rights that is expected to settle during the financial year, as specified in the State income, estimated at a total of 18,165,378,958 pesetas.

b) With the amount of borrowing operations that brought in the 14th article of this law.

2. The budgets of Semi-public administrations to which refers the letter b) of the preceding article are approved with the following breakdown: In the budget of the Andorran Health Care Service are granted credits to meet all of its obligations for a total of 2,305,740,000 pesetas.

The resources provided during the financial year are encrypted at 2,215,077,000 pesetas.

In the budget of the Caixa Andorrana de Seguretat Social are granted credits to meet all of its obligations for a total of 8,333,616,371 pesetas.

The resources provided during the financial year are encrypted at 12,228,637,784 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 272,498,000 pesetas.

The resources provided during the financial year are encrypted at 272,498,000 pesetas.

In the budget of the residence Sola d'enclar are granted credits to meet all of its obligations for a total of 92,909,006 pesetas.

The resources provided during the financial year are encrypted at 92,909,006 pesetas.

In the budget of the Andorran telecommunications service are granted credits to meet all of its obligations for a total of 3,284,160,000 pesetas.

The resources provided during the financial year are encrypted at 3,222,929,000 pesetas.

In the budget of the Forces Elèctriques d'Andorra will grant credits to meet all of its obligations for a total of 4,329,203,070 pesetas.

The resources provided during the financial year are encrypted at 4,315,304,169 pesetas.

Chapter II. Rules of modification of the budgetary credits Article three general principles 1. The modifications of the budgetary credits will be adjusted to that provided for in the present articles and the General Law of public finance, in those aspects that are not modified by the present law.

2. The credits specified in the State expenses are restricted to, in terms of concept, except in the following cases: a) Credits to finance real investments, which will be limited to the level of the project.

b) Credits for grants nominatives, which will be restricted to under-level concept.

Article fourth Credit Transfers for the purposes of articles 24 and 25 of the General Law of public finance is 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.

Article five Credits can be extended in any case, in application of article 19, paragraph 2, of the General Law of 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: a) which is intended for the payment of interest and depreciation and to the return of warranty.

b) Are related to the obligations of passive classes corresponding to the concept 75.481.44-45-46 "non-contributory old-age Pensions, charities and to adults with disabilities."

c) Are designed to satisfy: the Social security contributions the payment of salaries of staff when they have to be increased as a result of salary increases that may occur during the year.

d) credits affected pay the proportional part of the sanctions imposed by the Customs Service, and the body of Policemen who will back the staff of fingers services.

Article sixth fund Advances modifies the article 26 of the General Law of public finance, which is worded in the following terms: Article 26. Advances of funds 1. In case of extreme urgency, the Government, subject to a report of the Auditor General, may authorize the head of the Government the granting of advances for obligations not contained in the current budget, or with insufficient budget, and with a maximum limit of 5 to 100 authorized appropriations for the budget of the financial year.

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

3. If the Council does not approve the laws of extraordinary credits or supplements of credits, advances of funds will cancel override by the credits of the respective Ministry.

Article sixth bis investment expenses pluriannual scheduled, will be authorised on condition that it respect a maximum credits for the completion of the works corresponding to each of the following investment projects: project 89-0035 (53 Service)-Pas de la Casa-College Extension: 400 million pesetas.

Project 86-0120 (53 Service)-Andorra la Vella-College: 600 million pesetas.

Project 92-0021 (53 Service)-remodeling Col. le-gi Sant Ermengol-: 60 million pesetas.

Project 86-0019 (53 Service)-Escaldes-College: 1,000 million pesetas.

Project 93-0006 (53 Service)-new police Central Office-: 1,000 million pesetas.

Project 92-0006 (54 Service)-expansion-oven: 650 million pesetas.

In the event that he had to overcome one of these limits will be processed as a credit supplement.

Article seventh Powers of head of Government the head of Government, at the proposal of the Ministries concerned, may authorize the transfers of budget credits that are necessary as a result of possible administrative reorganisation affecting one or more Ministries.


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

Eighth Pressupostaria the Minister of Finance Information article, in accordance with article 55 of the law of finance, will be sent, on a quarterly basis in the following quarter, the State of implementation of the budget and its modifications, as well as the movement and location of Treasury, to the Legislative Commission of economy, finance and the stablished E.e.c. Hon.

General Council, informative and study.

Title II. The management of the Pressupostaria Chapter and Administrative Management of the budget Article ninth direct contracting costs the Administration will be able to sign up directly for the costs corresponding to the works of recognised urgency, except where the formalities of auction or tender, for a maximum amount of 800,000 pesetas.

In the case of expenses for ordinary works, the maximum amount of the expenses that will be able to purchase directly from the Administration, except where the formalities of auction or tender will be 500,000 pesetas.

Article tenth authorisation of the Executive Council.

Will be required the agreement of the Government for contracts that involve a proposal for spending more than a million pesetas (1.000.000 PESETAS).

Article 11 Exceptions to the audit procedure in accordance with articles 36 and 42 of the General Law of public finance excepts of the procedure of prior audit or review the records relating to the following expenses: a) the costs included in the following concepts, which will be regulated in the phase of liquidation: 194-travel and travel.

281-Expenses of representation.

282-costs of meetings.

283-festivals and events.

285-gifts and presents.

b) expenses, not over 200,000 pesetas, of the concepts and following articles, which are also regulated in the liquidation phase.

192-training and improvement.

193-diets.

195-Clothing.

196-medical check-ups.

21-Lettings.

22-repair and maintenance.

23-office supplies.

24-supplies.

25-transport and communications.

26-insurance.

27-the work carried out by other companies.

284-advertising and propaganda.

29-other expenses and supplies.

c) The costs that originate in justifying payment orders, which will be regulated in the authorisation phase and in the mandatory justification later.

Article XII Rounding Money for all the effects of the budget management and accounting will be removed from the Spanish peseta, rounding up the corresponding figures in the lower peseta or above, according to which those are, respectively, equal to or less than, or greater than fifty cents.

Chapter III. The management of the thirteenth Article of Payment Transfers the current transfers 1. The payments corresponding to current transfers will be made in two parts: 1. Half the budget will involve a credit, and will be delivered during the three months following the date of approval of this law.

2A. Understand the total or partial amount of the respective credit that the person or entity the recipient justify need for the purpose that motivates the grant.

Except in the case of subsidies arising from legal or contractual obligations, during the year of 1993, the transfers will be temporary, to backup final settlement until it is demonstrated the need or justification for the aid, in view of the corresponding accounts of the beneficiary.

2. Excepts of the norm of the above transfers to General services of the co-Principality, the Hon. General Council in the administration of Justice and those that manage the Departments of agriculture, Commerce and industry and the well-being, health and work, as well as the corresponding to the concepts 481 (families) and 482 (non-profit Institutions) of the Ministry of education, culture and youth, which will be agreed by the Government in terms of amounts , partial payments and dates.

Title III. Of the financial transactions Chapter i. Public Debt Article fourteenth authorises the Government to, at the proposal of the Ministry of finance, confront the following borrowing operations: a) Issue public debt to a maximum amount of 1.000.000.000 pesetas.

b) Make credit operations up to a limit hand-next, during the year 1993, of 5,054,585,463 pesetas.

c) Make credit operations up to an amount of 500 million pesetas, for needs of Treasury.

Debt collection that relate letters a) and b) above shall not exceed the amount of 5,054,585,463 pesetas.

Title IV. Tax policy chapter i. Canon about electricity and telephones Article fifteenth Canon about electricity and phones.

With the approval by the Hon. General Council of the budget for the financial year 1992.

1. You create a Canon, on the consumption of electrical energy and the use of telephone service with mandatory for the Principality.

2. Is the fact the imponible Canon: a) the electricity consumption by the consult-midor end, except for the autoabastiment for production of electricity.

b) the use of any telephone service by the final consumer.

3. The levy will be paid by the final consumer to the Semi-public Administrations-Forces Elèctriques d'Andorra (FEDA) and the Andorran telecommunications service (STA)-along with the amount of the respective invoices. Both invoiced to the Ministry of finance the Canon raised in accordance with the procedure established by the regulations.

The Canon of the Andorran telecommunications service (STA) will be absorbed by the company entity.

In all those free supplies of electrical energy carried out by Forces Elèctriques d'Andorra (FEDA) for the public lighting of the local governments, will be considered condonat the Canon.

4. the amount of tax will be 10% of the total turnover and will be indicated in the Bill specifically.

5. Authorises the Government to modify the regulations of the Canon on the phone and the regulation of tax on electricity dated October 30, 1992, where necessary.

The sixteenth Canon article corresponding to the consumption of electrical energy of subscribers that are supplied by entities of different distribution of FEDA-Electric Mutual of Sant Julià de Lòria, Andorra to the North, S.A., La Molina and GOVERNMENT-will be satisfied by these entities directly to FEDA along with the periodical payments corresponding to the supply of electrical energy. The procedure of payment of the part of the Canon that corresponds to the minimum will be established by the regulations.

In all those free supplies of energy


electrical power carried out by these entities of different distribution of POWER STATION for the public lighting of the local governments, will proceed to the corresponding deduction of tax.

Chapter II. The rate of commercial activities, business and services Article volume 1. The fee will be applied on the register of the commercial activities, business and services registered in the official registers of the Ministry of agriculture, trade and industry.

2. The fee shall be annual and will be applied to all individual entrepreneur or professional or company that makes activities of manufacture, import, export, purchase, sale, transport, transformation, provision of services and, in general, any commercial matters within the territory of Andorra. This must be expressed through the high corresponding to the offices of the Ministry of agriculture, trade and industry before the start of the activity. The cessation of activities is also accredited by the presentation of the relevant notification of cessation in the same place.

In the case of individual entrepreneurs or professionals registered in the official register, or in the case of companies, registered in the register as a result of what article 4.1 of the regulation of commercial companies, the Administration will be the high of craft.

3. The fee it will satisfy once a year.

Exceptionally be satisfied at the time of completing the corresponding high, without prejudice to regularise your payment in the following years.

4. to) the rate to apply on the societies registered in the registry of societies, with Eve excep-tion of what there is in paragraph 5, it will be, regardless of the share capital of limited companies, public limited companies: 50,000 75,000 PTA PTA b) the rate to be applied on individual companies or professionals registered in the occasion of its commercial activity, commercial, industrial or services in the registry of Commerce and industry or in those other records of professionals licensed by the Government is of 25,000 pesetas, regardless of activities and with the exception of what is in paragraph 5.

c) The companies registered in the registry of societies that are also registered, as using exploitative titu-lars of trade and industry, only pay the fee set out in section).

5. As regards the establishments that carry out banking operations in a professional manner and in accordance with the usual temporary limitations to which they are subjected the authorisation to operate in these activities, establishes a global rate again in a thousand two hundred million pesetas (1,200,000,000 PTA) that will be paid by the entities mentioned above, on the basis of its declared liabilities in 1991 , in the form of proportional quota, which will be established by the Government.

This fee will be paid in the percentage fee that is set by the Government, regardless of the number of offices that each entity can have inscribed in the registry of Commerce and industry.

Regarding the "Caixa de Pensions", the fee will be fixed according to the same criteria and arguments used in the budget Law for the year 1992, the whole of which they give to reproduced.

Chapter III. On the possession rate of vehicles.

The 18th article 1. In accordance with the fourteenth section of the Institutional Agreement between the General Council, the Hon.

Government and Hbles. Common on the delimitation of powers signed on 9 September 1992, establishes the rate for vehicle ownership.

2. The fee shall be collected by the Government and will be partially reversed in the Commons in function of the number of vehicles that are registered in the register of the Government, at the time of each invoicing, the taxpayer resident in the parish in question.

The amount of the portion of the rate reverted will in no case lower than the average price currently perceived by the common.

3. The amounts budgeted for this concept may be modified in accordance with the low and high of Vehicles.

4. Authorizes the Government to draw up the regulations those measures necessary for the implementation of this task.

Chapter IV. Infractions and sanctions Article nineteenth 1. Any action or omission that involves failure to comply with tax rules referred to in this title shall be constitutive of infringement, sanctioned with the fine that proceeds according to the following articles.

2. The tax offenses are classified as serious and mild.

3. If the same fact or omission was establishing two or more infractions, which will be considered the inherent greater sanction.

Article twenty 1. Serious tax offence is punishable with fine in amount of 50% of proportional pecuniary tax debt is not paid within the time that the regulations are established, the tax debt.

2. Have the consideration of minor offences sancionables with fine of 15,000 to 25,000 pesetas, the following: a) the lack of presentation of the claims in the regulatory deadlines, b) the omission of data on the constituent elements of the different taxes, c) does not meet the requirements of the administered-ing with the purpose of obtaining statements or resolve the defects that may appear, d) and in general, the non-compliance or violation on the part of the taxpayer from the rest of the legal and regulatory provisions or obligations imposed in this respect.

3. To graduate the fines, the Administration will primarily gravity and the economic entity of the facts constituting the infringement, their repetition and the degree of culpability and economic capacity of the offender.

Article twenty-first prior to the imposition of a penalty, must notify the interested party the motion with an indication of the facts charged, and the amount of the fine infringed precept. The interested party will have a term of thirteen working days for the claimed everything necessary for his defence.

After the deadline of the allegations, the competent body will dictate the appropriate resolution that will be recurrible in the terms of chapter IX of the code of the administration. In any case, with the filing of the appeal must accompany you deposit that guarantees the amount of tax debt.

Article twenty-second 1. Infringements will be discontinued with the payment or compliance with the sanction or by prescription.

2. The tax obligations of LLCs or dissolved entities and cleared off are transmitted to members or participants of the share capital, which will have to respond in solidarity of debt sold.

Article twenty-third After the periods of collection in the voluntary period, the Ministry of Finance shall


certify and identify existing overdrafts to be executed in accordance with that article 97 of the law on the Administrative and Tax Jurisdiction.

Additional provision the Ministry of finance will perform the functions of the management, inspection and collection of fees on electricity and telephones, and the rate on the register of commercial activities, business and services referred to in title IV of this law. Authorises the Government to dictate the rules and instructions appropriate to your development and relevant application.

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, 5 March 1993 Jordi Farràs Forné Syndic General Pictures general Budget Summary 1993 summary table budget of the General Administration 1993 administrative Classification Amount% T 1 11 General Council General Council 240,974,000 1.04% Total 1 240,974,000 1.04% 2 of the Government-dependent Services 21 General Services and official Office 5,081,241,853 21.88% 22 851,663,739 order service 3.67% 0.44% 101,567,225 Detention Centre 23 24 Office to the public 20,825,920 0.09% 25 Official Gazette 32,932,993 0.14% 26 Personnel management 65,666,711 0.28% 27 legal department 17,432,443 0.08% 28 sec. tèc. of relations with the EEC 26,150,000 0.11% Total 2 6,197,480,884 26.69% 3 Ministry of finance 31 General services of finance 7,560,140 0.03% 32 634,286,962 33 298,118,685 2.73% General Customs 1.28% 0.02% 34 3 944,094,260 4,128,473 studies service Total 4.07% 4 cones. of education. Culture and Youth Education and culture General Services 41 42,659,211 42 2,335,422,964 43 10.06% 0.18% Education Culture 506,429,075 2.18% Total 4 2,884,511,250 12.42% 5 Ministry of public services 51 Services 48,690,074 0.21% 52 Fire Services and rescue 304,460,435 5,079,695,278 21.88% 54% 53 Public Works b.1.31 exterior Services 5 6,240,053,248 807,207,461 Total 3.48% 26.87% 6 cones. of Agricult., Commerce and industry 61 Serv. Gen. of Agr. 0.04% Agriculture, trade and industry 9,525,000 276,205,897 169,001,835 62 63 64 0.73% 1.19% Natural Heritage Commerce 46,161,329 0.20% 0.62% 2.78% 6 644,638,000 65 143,743,939 Industry Total wellness and Health Cones 7.71 General Services 37,467,365 632,963,602 73 72 2.73% 0.16% Health Social Welfare 628,306,884 76,121,500 74% 75% 0 .33A 2.71 Work Environment 6,453,450 0.03% Total 7 1,381,312,801 5.95% 8 Ministry of tourism and Sports Tourism 54,777,728 1,099,164,753 81 82 General Service 0 .24beta% 4.73% 2.57% 83 Total 596,640,286 Sports 7.54% 8 1,750,582,767 9 expenses and financial operations financial expenses Total 12.65 12.65% 91 2,936,317,211 9 2,936,317,211% Total 23,219,964,421 100.00% economic Classification Amount% T 1 staff costs 3,677,155,883 15.84% 12% bonus Expenses 42,690,193 Government 42,690,193 121 0.18 0.18% 5.16% basic remuneration of permanent 1,198,335,627 13, 131 1,196,824,559 5.15% 132 overtime 1,511,068 0.01% 14 141 6.89% 1,577,182,697 1,600,122,884 basic remuneration of contractual Personnel 6.79% 0.09% 21,355,022 142 143 overtime incentives and premiums 1,585,165 0.01% 15 temporary staff 119,245,888 0.51% 0.51% 119,245,888 151 basic Salaries other 16 32,291,142 0.14% 0.14% passive Classes 32,291,142 17 161 ecclesiastical Staff 72,186,062 0.31% 171 Pensions a person. retired 72,186,062 0.31% 18 Social Security Contribution 389,775,555 1.68% 0.67% 184 183 permanent contractual Staff 155,783,418 207,809,852 0.89% 0.07% 185 186 other temporary staff 15,487,029 8,256,885 2,438,371 0.01% 0.04% passive Classes 187 19 other staff costs 222,508,532 0.96% Thin 191 matr. and was born. 5,064,114 0.02% 192 training and perfecting 47,415,000 0.20% 0.21% 194 193 48,890,000 Diets travel and travel 36,125,000 0.16% 0.21% 7,079,418 195 48,035,000 Dress-ups 196 199 inventing Other staff costs 29,900,000 0.13% 2 real 3,496,517,092 services and cones. 5.06% 21% 214,952,741 Rentals 41,790,977 natural assets land and 0.93 211 212 213 0.18% 0.58% 134,711,764 Buildings Maq. install. and tooling 5,600,000 0.02% of transport Material 214 29,500,000 0.13% 216 computer equipment 3,150,000 0.01% 219 Other tangible 200,000 0.00% 22 repair and maintenance 362,215,000 1.56% 0.06% 222 221 natural assets land and Buildings 13,600,000 225,775,000 0.97% 223 Maq. install. and tooling 65,310,000 0.28% 224 transport Material 29,990,000 0.13% 225 furniture and utensils computer equipment 2,735,000 226 13,260,000 0.01% 0.06% 0.02% 229 227 5,595,000 green spaces in Other tangible inventing 5,950,000 23 acquisition of Ordinary inventariable not 112,672,000 material 56,632,000 231 0 .24beta 0.49%% 232 furniture and kitchenware 5,345,000 0.02% 233 newspapers, magazines, and pub. for. 11,030,000 0.05% 234 Books and other publications 19,990,000 0.09% 235 computer Material 12,585,000 0.05% 0.03% 237 236 6,905,000 educational Material sports equipment 35,000 0.00% 239 Other subm. 150,000 material 0.00% 380,727,200% 1.64 Supplies 24 240 96,660,000 241 5,150,000 Utensils 0.42% 0.02% electrical power Water 242 8,767,200 0.04% 243 Fuels for heating 63,410,000 0.27% 244 Fuels for transport 33,875,000 0.15% 0.09% 21,600,000 food products 245 246 247 0.07% 15,735,000 pharmaceuticals Ammunition 2,920,000 0.01% 0.03% 7,780,000 cleaning products 248 249 Other supplies 124,830,000 0.54% Transport and communications 25 346,490,150 1.49% 0.04% 252 253 9,740,000 messaging and mercad trans. Desp. Customs and other transp. 3,310,000 0.01% collective 254 people 272,127,800 1.17% 255 Telecommunications 25,521,000 256 259 7,545,500 0.11% Post inventing Other move. 28,245,850 media 104,740,000 0.45% 0.12% Insurance 26 261 individual risk of accidents 2 million 0.01% 0.43% 269 267 grouped Risks other risks 100 million 2,740,000 0.01% 27 L. real. for other companies 796,347,000 3.43% 271 272 14,492,000 51,285,000 0.06% 0.22% Cleaning Safety advice and 273 249,270,000 1.07% 0.70% 274 163,200,000 computer works


275 4 million Audits 0.02% 276 Printing books and publish. 168,750,000 public Scripts 277 278 0.73% 0.01% 3,150,000 corrections and translations inventing 7,250,000 279 other works 134,950,000 0.58% 28 public relations and advertising 905,276,000 3.90% 0.10% 22,516,000 representation expenses 281 282 283 18,050,000 meetings costs 0.08% 0.06% events and festivals 13,710,000 284 285 3.57% 829,700,000 propaganda and advertising gifts and 17,300,000 gifts 0.07% 286 Receptions and invitations 4 million 0.02% 29 other expenses and supplies 273,097,001 1.18% 0.00% 291 292 471,000 Taxes cultural manifestations 85,750,000 0.37% 293 art forms 294 sports 0.35% 0.10% 23 million Manifestations 80,226,000 295 man. turíst. commercial and Other 3,150,000 consumption 0.17% 0.01% 40 million 298 299 Endowment for new services 40,500,001 0.17% 3 interest and other financial costs 1,887,662,000 8.13% 31 loan Interests 78 million 0.34% 311 In pesetas 78 million 0.34% 33 banking 1,250,000 0.01% 0.00% 250,000 guarantee Costs 331 332 1.000.000 procedures costs 0.00% 0.00% 912,000 deposits interests 34 341 Dip. Prof. liberals 912,000 0.00% 35 beaches Dell'intere area. of deferred payments 25 million 0.11% 351 Of suppliers in pesetas 25 million 0.11% 36 beaches Dell'intere area. credit line 1,782,500,000 7.68% 361 In pesetas 1,782,500,000 7.68% 4 requited 3,286,490,005 4.15% 41 to the Co-princes 120 million 0.52% 411 Serv. gen. of the Co-principality 120 million 0.52% 42 in the administration of Justice 299,877,683 1.29% 421 courts of Justice 299,877,683 1.29% 43 in the General Administration 240,974,000 1.04% 431 General Administration 240,974,000 1.04% 44 to local governments 317,772,050 108,500,000 1.37% 0.47% 442 441 processed Livestock 1,640,000 0.01% 444 Cartoons 207,632,050 vehicles 473,465,683 parapublic entities 45 0.89% 2.04% 451 Entities STA 473,465,683 2.04% 47 private companies 189,420,000 0.82% 48 0.82% 471 189,420,000 private companies and non-profit Inst. hunger 1,636,460,589 7.05% 2.06% 481 482 non-profit Institutions 478,063,483 Families 1,158,397,106 4.99% 49 abroad 8,520,000 0.04% 0.04% 491 foreign entities and real Investments Inst. 8,520,000 6 5,902,634,230 25.42% 61 investment Programs 5,902,634,230 25.42% 611 Annex investment programs 5,902,634,230 25.42% 7 capital Transfers to local governments 4,020,850,000 3,756,000,000 17.32% 74% 76% 741 global Allocation 16.18 16.18 3,756,000,000 Other 159,850,000 organisms 0.69% 761 other organisms 159,850,000 0.69% 78 non-profit Inst. 105 million 0.45% 782 Inst. without fine. 0.45 105 million profit% 4.09% Amort 93 948,655,211 financial liabilities 9. loans and advances 947,255,211 4.08% 931 In pesetas 947,255,211 4.08% 94 Refund of deposits 1,400,000 0.01% 941 Of liberal professions 1,400,000 0.01% Total 23,219,964,421 100.00% Budget for investment programs Programs Amount% T 2 general purpose Infrastructure 21 urban Routes 23, 21.85% 1,290,000,000 General Roads 1,020,000,000 17.28% 8.64% 510 million rivers pipeline 24 25 Col. int. and sanej. water 245 million 4.15% Total 2 3,065,000,000 51.93% 2.20% 3 32 31 School Buildings 130 million administrative buildings 1,037,000,000 17.57% 33 cultural Buildings 4 million 0.07% 34 Edif. artís. and monum. 22 million 0.37% 35 other buildings 416 million 7.05% Total 3 1,609,000,000 27.26% 4 Material and tooling 41 98,789,185 42 72,465,340 1.67% 1.23% Material Pending Total 4 171,254,525 2.90% 5% 51 transport Material 89,922,628 5 89,922,628 6 Vehicles Total 1.52 1.52% Mobil. Office Furniture and equipment. 61 51,752,500 0.88% 0.14% 62 Office Equipment Total 8,005,000 6 59,757,500 1.01% 7 computer Equipment computer Material 71 102,549,367 1.74% computer programs 72 7,185,000 0.12% Total 7 109,734,367 1.86% 8 Other immob. 82 6,665,210 Armament material 0.11% 83 Numismatics 300,000 0.01% 84 Funding for new services 500 million 8.47% Total 8 506,965,210 8.59% 9 studies and projects East 91. planif. 291 million% 9 291 million% Total 4.93 4.93 General Total 5,902,634,230 100.00% Revenue Budget chapters and groups Amount% T 1 direct Taxes 15,000 0.00% 0.00% 15,000 on capital 11 2 indirect taxes 13,725,000,000 75.56% 21 Taxes on consumption and IMI 13,725,000,000 75.56% 3 fees and other income 2,894,060,958 15.93% 31 sale of real 143,150,000 0.79% 32 provision of services 407,400,000 2.24% 33 Registration of activities 2,039,843,330 11.23% 38 39 92,300,000 211,367,628 other income Withdrawals 1.16% 0.51% 5 capitalizations 1,333,403,000 7.34% 54 53 0.44% interests in 80,350,000 bank accounts Other financial products 78 million 0.43% property Income 56 57 inventing 5 million Prod. of conc. and aprof. spec. 669,053,000 3.68% 59 Other capitalizations 501 million 2.76% 8 financial assets 211,500,000 1.16% 82 Amort. of loans 211,500,000 1.16% 9 financial liabilities Deposits and bonds 1,400,000 94 0.01% 0.01% Total 18,165,378,958 100.00% income 1,400,000 received summary table Budget of the General Council 1993) ordinary Expenses staff costs 231,474,000 1 123,021,000 11 27,850,000 111 27,850,000 13 remuneration expenses General Council Hon. Fixed basic remuneration of Contractual Personnel Staff 53,722,000 131 53,722,000 14 10,986,000 15 10,986,000 141 3,241,000 18 3,241,000 151 basic remuneration of temporary staff Remuneration Basic Social Security Contribution 10,272,000 181 General Council Personal 6,984,000 184 1,429,000 185 1,437,000 183 Fixed Contractual Personnel temporary staff 422,000 19 Other staff costs Raw 16,950,000 191 by marriage and birth 150,000 192 training and perfecting 500,000 194 14,500,000 195 travel and travel Clothing and goods consumption 1,800,000 2 of Land and property services Rentals 800,000 22 107,203,000 21 800,000 211 natural repair and maintenance Machinery 5,600,000 223 , facilities and transport Material 400,000 226 4,500,000 224 tools computer equipment Acquisition of 700,000 23 Ordinary inventariable not 4,900,000 231 3 million


232 furniture and kitchenware 700,000 233 newspapers, magazines and other periodical publications and Books publish 300,000 234 500,000 235 computer Material 400,000 24 5,970,000 241 3,250,000 242 500,000 243 Water Supplies electrical energy Fuels for Heating Fuel 1,400,000 244 for 300,000 246 locomotion pharmaceuticals 20,000 248 200,000 249 Other cleaning products supplies communications Telecommunications transport and 300,000 25 1,250,000 255 1,100,000 256 Posts 150,000 26 5,545,000 261 Insurance risk of accidents Risk 1,250,000 262 individual responsibility general civil liability and Risk 950,000 263 695,000 264 widgets fire risk and water theft Risk 2 million 265 500,000 266 risk of heritage and 150,000 27 files work carried out by other companies 59,400,000 271 750,000 272 150,000 273 Security Cleaning studies and advice computer Works 38 million 274 2,500,000 276 printing of books and other works in Public Relations and advertising 1.000.000 28 3 million 279 publications 21,900,000 281 4,500,000 282 representation expenses Expenses of meetings 8,900,000 283 Events 1,838,000 291 consumption Taxes and other expenses and 8,500,000 29 38,000 298 Others 100,000 299 consumption Allocation for new services 1,700,000 4 families and non-profit institutions 1,250,000 48 requited 1,250,000 482 non-profit Institutions 1,250,000 B) investment Expenses 9,500,000 11-31 administrative buildings 11-31-01Casa of the Valley 11-31-04-1 studies and projects 92-0001 writing project for the preparation of the environments of the Casa de la Vall 8 million 11-71 computer Material 11-71-01 computer Material 11-71-01-8 teams of computer science 92-0001 Purchase computer equipment Total 1,500,000 240,974,000