The various operations to be carried out on the implementation of the budget are regulated in General in the Law 47/2003, of 26 November, General budget, and the law of budgets of each exercise. Mentioned regulation should be completed by specifying operations and procedures to be carried out at end of the year.
For this reason, it is necessary to establish time limits for the processing of the accounting documentation, accounting operations, management of payments and implementation of them, as well as the realization of various operations regulated in law 47/2003, of 26 November.
On the other hand, it is necessary to require, the various entities of the system, certain additional information that will make possible the analysis and assessment of the activity carried out in the exercise.
As above, at the initiative of the General intervention of the Social Security and the Directorate-General of planning of the Social Security, and the Secretary of State of the Social Security proposal, I have: 1. field of application. - the provisions of this order are applicable to the management entities and common services of the Social Security and the mutual of accidents at work and occupational diseases from Social Security.
References that are made to the mutual of accidents at work and occupational diseases Social Security in this order be construed as references also to its centers and joint entities.
2. presentation and processing of accounting documents.
2.1 management bodies of the entities included in the scope of this order must submit at the offices of accounting accounting documents, duly made, accompanied by the relevant supporting documents and performed, in his case, the previous control relevant, having a shipping deadline December 30.
2.2 the scope of the management entities and common services of the Social Security in both of the mutual of accidents at work and occupational diseases Social Security, except for the period specified in section 2.1 above documents be issued to formalize the following accounting corresponding attributed to the year 2010 (: a) costs of benefits for executive pay deducted in payments of contributions.
(b) expenditure in respect of reinsurance and contributions to common services.
(c) costs of the economic benefit of single payment birth or adoption of a child, created by law 35/2007 of 15 November.
(d) outstanding, retrocessions and refunds paid by financial institutions.
(e) definitive implementation of expenditures and payments of contribution-related income.
In these cases, management bodies shall send the accounting documents of these operations to offices of accounting, having as date entry in the same limit on March 4, 2011, and must roll back to the 31 of December 2010 all the paperwork and receipts arising from such operations.
2.3. the last day to make payments with material output of funds will be on December 30, 2010, resuming them the first day of the month of January 2011, for which management bodies the provincial directorates, as well as the central services of the General Treasury, and the mutual of accidents and professional illnesses of the Social Security they must be sent to the offices of accounting, in good time, documents relating to the orders and the realizations of the payment of the proposals made.
2.4. the proposals of payment "to justify" issued through credits from the budget of 2010 will have a deadline of entry into the offices of accounting on December 20, except the proposals of payment «to justify abroad» whose deadline is the day 15th of this month. Charged to the beltways may only meet obligations of the exercise, with the exceptions provided for in article 79.3 of the General budget law.
3. accounting in order to exercise.
3.1 the General Treasury of the Social Security and its provincial directorates, both the mutual of accidents and professional illnesses of the Social security issue and be sent to the offices of accounting documents «P», «EPO», «R» and «FRPG» corresponding to formalize operations charged to fiscal year 2010 proposed until the 30 of December 2010 , before the close of business of that day, except for operations related to benefits derived from the law 3/1982 of 7 April, social integration of the disabled, for which its centralized payment is expected.
3.2. the administrative units responsible for the working capital shall take specific measures in order to ensure that all the accounting documents relating to payments made by the Fund of maneuver and its final application to the budget of expenses, are recorded in the accounting information system before the end of the day in the morning of the day, December 30, 2010. Carry out these operations, new payments not may be made subsequently by funds of maneuver of the year 2010.
3.3. the administrative units responsible for the processing of payments "to justify", accurate measures shall be taken in order to ensure that accounting documents relating to payments to justify, operations are duly registered in the accounting system before the end of the day of the day, December 30, 2010. Such operations involve the refunds of amounts waged conducting to justify that they are not reversed in the exercise, which is except the CASE of the Social Marine Institute, in accordance with the provisions of the fifth additional provision of law 47/2003, of 26 November, General budget, and article 2 of Royal Decree 938/2005 , 29 July, whereby the rules on monitoring and accounting implementation of the funds available in services abroad.
Similarly, before the December 30, 2010, the administrative units responsible for the processing of payments "to justify", should be sent to the offices of accounting relationship of payments made in the year with funds left to justify that to that date are outstanding approve the corresponding justificatory account. All this with the end that budgetary spending tight in the current period with their corresponding asset allocation.
4. end of year. operations - before January 14, 2011, management bodies shall send to accounting offices of the entities of the system, in accordance with the provisions issued by the General intervention of Social Security, detailed information on obligations arising from expenses or goods and services received, rated by creditors and the budget headings , for which there has been applied to the budget of 2010 being from this.
Similarly, before the deadline, management bodies should send the information that they request them accounting offices in relation to the accrual of income and expenditure for the financial year.
5 from exercises earlier. outstanding obligations - so before December 31, 2010 the balances of period obligations closed existing in the management entities and common services of the Social Security, which must have a residual character, are regularized management centres justified individually balances that correspond to the existence of a real obligation approving, where necessary, «K» documents of payment proposal.
For cases in which the existence of a real obligation is not currently accredited, necessarily be issued precise accounting documents for its cancellation or prescription.
6 proposals and realization. pending payment orders - in the General Treasury of the Social security management centres will proceed to review the proposals and orders of payment pending completion with more than six months old and to analyze the causes of the delay, requesting, in his case, the relevant clarifications of productivity centers of expenditure budget.
In cases that had passed the period of limitation of the referred proposals and payment orders, corresponding prescription record should start with provisions in the existing legislation for Social Security.
7 information to be submitted to the Directorate General of security management Social. - the mutual of accidents at work and occupational diseases of Social Security shall send to the Directorate General of management of the Social Security, in the form indicating this, the following documentation: a) protected population and associated companies in each province of the misunderstood in its scope.
(b) detail of financial investments that allow to check the levels of realization of the various reserves and provisions in liquid funds and public and private fixed income securities.
(c) detail, by province, of the economic benefits derived from occupational contingencies and the management of the situation of temporary disability arising from common contingencies with respect to workers and self-employed workers self-employed.
(d) information on the composition of the own assets of the mutual of accidents at work and occupational diseases from Social Security and details of expenses and income imputed to it during the exercise.
(e) detailed information about the result of the surplus and its distribution, stands out for the management of occupational contingencies and contingencies common.
(f) resources, activity and operating costs relating to each one of the administrative centers, healthcare, the situation of temporary disability management and preventive managed by the entity, as well as activity developed in them with their own means.
(g) concerts for the provision of services to their workers protected by other means, as well as activities and services through them.
(h) annex to staff, which will reflect the template and staff costs, with details of programs and professional categories.
(i) information about the direct complementary management. Summary by institutions, provinces and contingencies, the management carried out by external partners in relation to associated companies and workers on their own attached, with detail of contributors, contributions and compensations.
Joint of mutual of accidents at work and occupational diseases of Social security centers and entities should only submit additional documents to paragraphs b to refer), f) and h) above, taking into account that, by the peculiarities of its management, in the case of paragraph (b)), the information is understood to refer to reserves and funds established in their statutes and paragraph (f)) means referred to information inherent in their activity.
8. information to supply the funding agents in relation to resources affected to the realization of specific expenses.
8.1 the General Treasury of the Social Security will prepare information to supply the funding agents, in relation to resources which, in accordance with the regulations, are affected to the realization of specific expenses. Expressed information, comprehensive income and costs carried out and final and initial positions, shall be authorized by the Director general, and shall be sent to the funding agents through the General intervention of the Social Security.
8.2. the managing bodies and common Social security services carried out affected financing expenditure must prove the amount, by means of certification, authorized by the relevant Director general, will be forwarded to the Treasury General of the Social Security to the intended effects in the previous paragraph, which may request such entities and services many clarifications necessary in relation to the attribution of expenditures made.
Sole additional provision. Performances of the General Treasury of the Social Security.
Specific measures shall be taken by the General Treasury of the Social security so that the information referred to in paragraph 2.2 of this order, as well as all that which must supply the rest of the entities comprising the system of Social Security on the occasion of the end of the year, held of the services which in each case shall receive it by February 18, 2011.
First final provision. Application and development powers.
It empowers the Secretary of State of the Social Security to issue instructions for the implementation and development of the provisions of this order.
Second final provision. Operative accountant.
The accounting register of the operations referred to in this order, as well as the corresponding to the regularization and year-end 2010, will take place in accordance with the criteria which dictate the General intervention of Social Security, pursuant to article 125.3 of the Law 47/2003, of 26 November, General budget.
Third final provision. Entry into force.
This order shall enter into force the day following its publication in the "Official Gazette".
Madrid, December 3, 2010.-the Minister of labour and immigration, Valeriano Gómez Sánchez.