By Order of the Ministry of Economy and Finance of 6 May 1994, the General Plan of Public Accounting (PGCP), whose application to them, was approved as a framework accounting plan for all public administrations. could be made directly or through the corresponding adaptation.

By Resolution of 16 October 1997 of this General Intervention, the adaptation of the PGCP to the Management Entities and the Common Services of Social Security was approved.

On the basis of the provisions of Article 79 of Law 47/2003 of 26 November, General Budget, and Royal Decree 640/1987 of 8 May on the system of payments "to be justified", the Management Entities and Social Security Common Services and the General Intervention of Social Security, have regulated the issue of payment orders to justify from their respective expense budgets.

The provisions of funds that are made with the character of "to justify" have the consideration of internal cash movement between an operating account of the Entity and another restricted to make payments, from the processing of budget payment proposals.

Taking into account that it would be appropriate to singularize the registration of these transactions in a specific account, within the subgroup of "other non-bank accounts", it is necessary to open it by this Resolution, to allow the accounting treatment of the provisions of funds that are made with the character of 'to justify'.

On the other hand, the structure and content of the summary of the annual accounts of the Management Entities, Common Services and Mutual Accidents of Accidents are determined by Resolution of 6 October 2008 of this General Intervention. Work and Occupational Diseases of Social Security and its Joint Centers, for the purpose of publication in the Official Gazette of the State.

Since then, there have been changes in the information that the entities that make up the Social Security system must present in their annual accounts, which have been collected in resolutions of January 20, 2001. 2009, amending the Adaptations of the PGCP for the Management Entities and General Treasury, and for the Mutual and Occupational Accidents of Work and Occupational Diseases, approved by Resolutions of this General Intervention of 16 October 1997 and 22 December 1998 respectively.

Such changes, along with the new accounting treatment of the funds provisions "to justify", make it necessary to modify the content and format of the states to be published in the Official Gazette of the State, as a summary of the accounts Annual report, as set out in Annex I and II of the Resolution of 6 October 2008.

Also, by Order of the Ministry of Economy and Finance of 4 March 2009, the telematic procedure for obtaining, formulating, approving and presenting the annual accounts of the entities that make up the Social Security System. The final disposition of the aforementioned Order enables the holder of the General Intervention of the State Administration to make, by resolution, the modifications that it is necessary to make to the specifications and requirements (a) technical specifications contained in Annexes I and II and in the electronic signature format applied for the purpose of adapting the specifications and requirements to which they may be available at any time in the Accounting Information System of the Social Security.

Consequently, it is also necessary to amend Annex I to that Order of 4 March 2009 to collect the new accounting treatment of the provisions of the funds 'to be justified'.

Therefore, under the powers conferred on the General Intervention of the State Administration in Article 125.1.b) of the General Budget Law, to approve the regulations for the development of the General Plan Public Accounting and the partial or special plans to be drawn up in accordance with it, and in the final provision of the Order of the Ministry of Economy and Finance of 4 March 2009, to amend the content of Annex I thereto concerning the comprehensive computer files of the annual accounts, this General Intervention provides:

First. Amendment of the Resolution of the General Intervention of the State Administration of 16 October 1997 approving the adaptation of the General Plan of Public Accounting to the Management Entities and the Common Security Services Social.

The Resolution of the General Intervention of the State Administration of 16 October approving the adaptation of the General Plan of Public Accounting to the Management Entities and the Common Services of Social Security, is modified in the following terms:

One. In the second part "Accounts Box", the following account and sub-accounts are created:

551 "Provisions of funds for payments to justify".

5510 "Provisions of funds for payments to justify pending approval".

5515 "Bookings for payments to warrant payment pending".

5516 "Expenses made with fund provisions for payments to justify pending approval".

Two. In the third part "Definitions and Accounting Relations", the following modifications are made:

1. The account 551 "Provisions of funds for payments to justify" is incorporated, which will have the following content and movements:

551 "Provisions of funds for payments to justify".

This account collects, through its divisionaries, the situation and movements of funds freed for payments to justify.

The content and movement of the sub-accounts you understand is as follows:

5510 "Provisions of funds for payments to justify pending approval".

Collects the funds for payments to justify that they have been used and of which you are pending to approve the appropriate account.

In addition, at the Foreign Centers of the Social Institute of the Navy, it will collect the amounts entered for the provision of services or other income that are available for the payment of obligations, the rules applicable to external services.

Your move is as follows:

(a) You will be charged, with credit to the sub-accounts 5752 " Banks and credit institutions. Payment restricted accounts. Payments to justify "or 5702" Box. Payments to be justified ', as appropriate, for the amount of payments made.

b) It will be paid:

b1) Once the supporting account has been approved, with the representative account of the budgetary expenditure made, or the sub-account 5516 " Expenditure made with provisions of funds for payments to justify outstanding approval " in case of expenses that would have already been recognized.

b2) Under the sub-accounts 5752 " Banks and credit institutions. Payment restricted accounts. Payments to justify "or 5702" Box. Payments to be justified ', as appropriate, by the amounts entered that do not come from funds for payments to be justified, such as reintegrating third parties, reintegrating from unpaid or back payments made from payments made, or service delivery.

It will appear in the balance sheet asset.

Your balance, debtor, collects the amount of payments made with funds freed to justify whose supporting account is pending approval.

At the Foreign Centers of the Social Institute of the Navy, your balance will collect the amount of payments made from funds to justify whose supporting account is pending approval, decreased by the amount of income earned for the provision of services or other items that are pending payment.

5515 "Bookings for payments to warrant payment pending".

Collects the budget balances issued for fund provisions for payments to justify that they are pending payment, as well as the reintegrating of the amounts given to justify that they are pending to apply to the budget.

Your move is as follows:

a) It will be loaded, with credit:

a1) To sub-account 4000 " Creditors for recognised obligations. Budget of current expenditure ", for the processing of the proposal for payment corresponding to the payment of funds with the character of payments to be justified.

a2) To sub-account 5752 " Banks and credit institutions. Payment restricted accounts. Payments to justify ", for the amounts returned in cash to the Treasury, for reimbursement.

b) Be paid with charge:

b1) To sub-account 5752 " Banks and credit institutions. Payment restricted accounts. Payments to be justified ", to the receipt of funds in the bank account of payments to be justified.

b2) To subaccount 5576 " Link Accounts. Recovery orders ", for the amount of the refunds of the quantities delivered to justify their allocation to the budget.

b3) To the account representative of the expenditure made, for the amount of the discounts practiced in the budget bookseller to justify, once the account has been approved.

It will appear in the balance sheet asset.

Your balance, debtor, collects the amount of funds issued for fund provisions to justify that they have not been made effective, as well as the reintegrated amounts of funds received to justify that they are pending apply to the budget.

5516 "Expenses made with fund provisions for payments to justify pending approval".

Collects the expenses and other acquisitions made by the recipients of funds freed to justify that at the end of the year they are pending approval.

Your move is as follows:

(a) It shall be paid, for the expenditure incurred in respect of the financial year, to be approved for the purposes of the accounts of Group 6 'Purchasing and expenditure by nature' or of a representative balance sheet of the budgetary expenditure incurred.

(b) You will be charged, with credit to the account 5510 "Provisions of funds for payments to justify pending approval", after the supporting account has been approved.

It will appear on the liability side of the balance sheet.

At the end of the financial year, your credit balance collects the expenses incurred by bookies to justify that they are pending approval.

2. The following accounts will be modified to have the following accounting definitions and relationships:

570 "Box".

Collects the availability of liquid media.

It will work through the following divisionaries:

5700 " Box. Wiggle room ".

Liquid media disposal, in-box, corresponding to the wiggle room.

It will appear in the balance sheet asset.

Your move is as follows:

a) You will be charged, with credit to the account 5750 " Banks and credit institutions. Payment restricted accounts. From the operating fund ", by the amounts of the bank account of the operating fund for cash income.

b) Be paid from:

b1) The account 558 "Operations under the operating fund to be justified" by the amount of payments made in cash to third parties.

b2) The account 5750 " Banks and credit institutions. Payment restricted accounts. Of the operating fund ', for the amounts entered into the bank account of the cash-flow-holding fund.

5702 " Box. Payments to justify ".

Collects the liquid availabilities for payments to justify existing in the corresponding Administrative Units.

It will appear in the balance sheet asset.

Your move is as follows:

a) You will be charged, with credit to account 5752 " Banks and credit institutions. Payment restricted accounts. Payments to be justified ', for the amounts entered in cash from the bank account to be justified.

b) Be paid from:

b1) Account 5510 "Provisions of funds for payments to justify pending approval" for the amount of payments made in cash to third parties.

b2) Account 5752 " Banks and credit institutions. Payment restricted accounts. Payments to be justified ", for the amounts entered into the bank account of payments to be justified from cash.

575 " Banks and credit institutions. Payment restricted accounts ".

Collects, through its divisionaries, movements in cash accounts of this open nature in financial institutions.

5750 "From the maneuver background".

The movement of this account, open in all management centers, is as follows:

a) It will be loaded with credit to:

(a1) Account 558 "Operations under the operating fund to be justified", for income from the Treasury, as a constitution or a replacement of funds, or from any of the institutions of the management, for shared expenses.

a2) The account 5700 " Box. Operating fund ", for the quantities entered from cash.

b) Be paid from:

b1) The account 558 "Operations with the operating fund to be justified" by the amount of payments made to third parties or by the amounts returned in cash to the Treasury as a result of the reduction of the wiggle room.

b2) The account 5700 " Box. Wiggle fund ", for the amounts withdrawn for cash income.

It will appear in the balance sheet asset.

5751 "Payments".

The movement of this account is similar to that of account 571 " Banks and credit institutions. Operational accounts ".

5752 " Banks and credit institutions. Payment restricted accounts. Payments to justify ".

Collects the movements of the payment bank account to justify open in the management centers.

It will appear in the balance sheet asset.

Your move is as follows:

a) It will be loaded with credit to:

a1) Account 5515 "Bookings for payments to warrant payment pending", for income from bookings issued to justify.

a2) The account 5702 " Box. Payments to be justified ', for the amounts entered from cash.

b) Be paid from:

b1) Account 5510 "Provisions of funds for payments to justify pending approval" for the amount of payments made to third parties.

b2) The account 5515 "Pounds for payments to warrant payment pending" for the uninvested amounts returned to the Treasury for reimbursement.

b3) The account 5702 " Box. Payments to be justified ", for the amounts withdrawn for cash income.

3. The reason for credit is amended a3) of sub-account 4000 ' Creditors for recognised obligations. Current expenditure budget ', which is drawn up in the following terms:

a3) Group 5 accounts, in the case of short-term liability reimbursement, temporary financial investments, the establishment of short-term bonds and deposits, as well as in the books issued for the purposes of funds to justify.

4. The reason for charge (a1) of the account 430 ' Debtors for recognised rights is amended. Current Budget ", which will become the following:

A1) Account 5576 " Link Accounts. Orders for recovery " for the amount of the transactions resulting from the disposal of the fixed assets, intangible assets and financial investments, repayment of loans, cancellation of bonds and deposits constituted, as well as for the reinstatement of the quantities delivered to justify.

5. The reason for the charge (a) of the account 668 "Negative exchange differences", which is worded as follows:

(a) It shall be debited, with credit to representative cash accounts, opened abroad, through account 558 "Operations under the operating fund of justification" or 5510 " Provisions of funds for payments to justify pending approval ", for the amount of negative differences calculated at the end of the financial year.

6. The reason for credit (a) of the account 768 'Positive exchange differences', which is drawn up in the following terms, is amended:

(a) It shall be paid out of representative cash accounts, opened abroad, through account 558 "Operations under the operating fund of justification" or 5510 " Provisions of funds for payments to justify pending approval ", for the amount of positive differences calculated at the end of the financial year.

Three. In the fourth part "Annual Accounts", the following modifications are introduced:

The model of the Balance Sheet set out in paragraph II. 'Annual accounts models' is replaced by the one set out in Annex I to this resolution, as a result of the incorporation of the account 551 'Provisions of funds for payments to be justified' through its divisionaries.

Second. Amendment of the Resolution of 6 October 2008 on the General Intervention of the State Administration determining the structure and content of the summary of the annual accounts of the Management Entities, Common Services and Mutual Services Accidents at Work and Occupational Diseases of Social Security and their Joint Centers, for the purpose of publication in the Official Gazette of the State.

One. Annex I is amended to set out the content and format of the states to be published in the "Official State Gazette" for each of the Social Security and General Social Security Management Entities, in the following terms:

1. The Balance Sheet Model is replaced by the one set out in Annex I to this resolution as a result of the incorporation of the account 551. "Provisions of funds for payments to justify" through their divisionaries.

2. The content of paragraph IV. "Summary of Memory" is modified in the following terms:

(a) The model in paragraph IV.4 is replaced by the model in Annex II to this resolution.

(b) Model B) "Fixed Income Securities" in paragraph IV.8. 'Financial Investments' is replaced by the models set out in Annex III.

Two. Annex II is amended, setting out the content and format of the states to be published in the "Official State Gazette" by the Mutual Work and Occupational Diseases of Occupational Diseases and the Joint Centers, in the following terms:

1. The Social Security Heritage Management Balance model is replaced by the one incorporated in Annex IV.

2. The model of the economic-wealth income account is replaced by the model in Annex V.

3. Model I. The "Liquidation of the Programme Expenditure Budget" of the State of the Settlement of the Budget is replaced by the one incorporated in Annex VI.

4. The content of paragraph IV. "Summary of Memory" is modified in the following terms:

(a) The model in paragraph IV.5. 'Staff' is replaced by the one incorporated in Annex VII to this resolution.

(b) In paragraph IV.9. 'Financial investments' means a new model D) 'Participations in joint entities' with the content set out in Annex VIII.

(c) The models in paragraph IV.11. 'Management of the economic benefit of temporary incapacity' shall be replaced by those set out in Annex IX.

(d) Paragraph IV.12. 'Information on the Reserves and the Provision for Contingency Planning' is replaced by the one incorporated in Annex X.

Third. Amendment to Annex I 'Comprehensive computer files for the annual accounts' of the Order of the Ministry of Economy and Finance of 4 March 2009, which regulates the telematic procedure for obtaining, formulating, approving and surrender of the annual accounts of the entities that make up the Social Security System.

Table (h) of the balance sheet groupings of the Management Entities and Common Services referred to in the seventh paragraph "Table content" is replaced by the one set out in Annex XI to this resolution, as the incorporation of the account 551. "Provisions of funds for payments to justify" through their divisionaries.

Single end disposition. Entry into force.

This Resolution shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, January 26, 2010.-The Comptroller General of the State Administration, José Alberto Pérez Pérez.

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