The various operations to be carried out in the implementation of the budget are generally regulated in Law 47/2003 of 26 November, General Budget, and in the Budget Law for each financial year. Such regulation should be supplemented by the specification of operations and procedures to be carried out at the end of this financial year.

Therefore, it is necessary to determine the time limits for the processing of the accounting documentation, the accounting of the transactions, the ordering of payments and the execution of the same, as well as the concreteness of different operations regulated in Law 47/2003 of 26 November.

Furthermore, it is necessary to require, from the various entities in the system, certain additional information to enable the analysis and assessment of the activity carried out in the financial year.

As a matter of course, on the initiative of the General Intervention of Social Security and the Directorate-General for Social Security, and on the proposal of the Secretary of State for Social Security, I have:

1. Scope of application. -The provisions of this order apply to the managing entities and common services of the Social Security and to the mutual accidents of work and occupational diseases of the Social Security.

The references that are made in this order to the mutual work accidents and occupational diseases of the Social Security will be understood to be made equally to their centers and joint entities.

2. Presentation and processing of accounting documents.

2.1 The managing bodies of entities within the scope of this order must present, in the accounting offices, the accounting documents, duly drawn up, accompanied by the supporting documents and, where appropriate, the relevant prior audit, with the date of dispatch on the 30th of December.

2.2 Both in the field of the management bodies and the common services of social security and in the field of mutual occupational accidents and occupational diseases, are exempted from the time limit laid down in the Paragraph 2.1 above the documents to be issued for the accounting formalisation of the following operations to be charged for the financial year 2009:

(a) Costs of benefits by delegated payment deducted in contribution settlements.

b) Expenditure on reinsurance and contributions to common services.

(c) Expenses arising from the economic benefit of single payment by birth or adoption of child, created by Law 35/2007 of 15 November.

d) Unpaid, rollbacks and reintegrals paid by financial institutions.

e) Final application of expenses and income related to the settlement of contributions.

In these cases, the managing bodies will have to send the accounting documents of these transactions to the accounting offices, having as their deadline of entry into the accounts on 5 March 2010. roll back to 31 December 2009 all the formalities and supporting documents resulting from those operations.

2.3 The last day to make payments with material outflow will be on December 30, 2009, resuming the same on the first working day of January 2010, for which, the managing bodies of the addresses (a) the provision of services to the general public, as well as the central services of the General Treasury, and the mutual occupational accidents and occupational diseases of the social security system, must be sent to the accountancy offices in good time; documents relating to the orders and materialisations of the payment of the proposals made.

3. Accounting for year end.

3.1 Both the General Treasury of Social Security and its provincial addresses, as well as the mutual occupational accidents and occupational diseases of Social Security shall issue and refer to the accounting offices 'P', 'EPO', 'R' and 'FRPG' documents, which correspond to formalisation operations from the 2009 financial year, proposed until 30 December 2009, prior to the closure of the operations of that day, with the exception of operations (a) the provisions of Law No 13/1982 of 7 April 1982 on the social integration of persons disabled, for which their centralised payment is planned.

3.2 The administrative units responsible for the operating fund must take the necessary measures to ensure that all accounting documents relating to payments made from the operating fund and its own funds are final implementation of the expenditure budget, recorded in the accounting information system before the end of the day of the day 30 December 2009. These operations shall not be carried out after further payments from the exercise of the financial year 2009.

4. End-of-year operations.-Before 15 January 2010, the managing bodies shall send the accounting offices of the institutions of the system in the form determined by the General Social Security Intervention, the detailed information the obligations arising from expenditure incurred or goods and services received, classified by creditors and epigraps from the expenditure budget, for which the implementation of the budget for the financial year 2009 has not occurred.

In the same way, before the date indicated, the managing bodies must send to the accounting offices the information they request in relation to the income and expenditure of the year.

5. Outstanding liabilities arising from previous financial years. -In order to ensure that the balances of existing closed exercise obligations in the managing entities and common services of the Member States are regulated by 31 December 2009. Social security, which must be of a residual nature, the management centres shall individually justify the balances corresponding to the existence of a real obligation, and, where appropriate, the corresponding documents 'K' of payment proposal.

For cases where the existence of a real obligation is not currently accredited, the precise accounting documents for cancellation or limitation must necessarily be issued.

6. Proposals and orders for payment pending completion. -In the management centers of the General Treasury of Social Security, the proposals and orders for payment outstanding with more than six months old and to be reviewed will be reviewed. analyse the causes of the delay, requesting, where appropriate, the relevant clarifications from the management centres of the expenditure budget.

In cases where the limitation period for the referred proposals and the payment orders has elapsed, the corresponding prescription file must be initiated in accordance with the provisions of the rules in force for the Social Security.

7. Information to be sent to the Directorate-General for the Management of Social Security.-Mutual work accidents and occupational diseases of Social Security shall be sent to the Directorate-General for Social Security Management in the form of a which is indicated, the following additional documentation:

(a) Protected population and associated enterprises in each province of those within its scope of action.

b) Detail of financial investments to check the materialization levels of the various reserves and provisions in liquid funds and public and private fixed income securities.

(c) Detail, by provinces, of the economic benefits arising from professional contingencies and the management of the situation of temporary incapacity arising from common contingencies with respect to workers for account employed and self-employed persons.

(d) Information on the composition of the mutual assets of the mutual work accident and occupational diseases of the Social Security and the details of the expenses and income attributed to it during the financial year.

e) Detailed information about the outcome, the surplus and its distribution, differentiating it from the management of professional contingencies and the management of common contingencies.

(f) Resources, activity and cost of operation relating to each of the administrative, health care, management of the temporary incapacity situation and the preventive nature managed by the institution, as well as as an activity developed on them with their own means.

g) Concerts for the provision of services to their protected workers with foreign media, as well as developed activity and services dispensed through them.

(h) Staff Annex, which shall reflect the staff and staff expenditure, in detail of professional programmes and categories.

The centres and entities of mutual associations of occupational accidents and occupational diseases of social security shall only forward the supplementary documentation referred to in paragraphs (b), (f) and (h). taking into account that, due to the specific characteristics of their management, in the case of paragraph (b), the information shall be understood as referring to the reserves and funds set out in its statutes and paragraph (f) shall be understood as referring to the information inherent in your activity.

8. Information to be provided to financial actors in relation to resources affected by the implementation of specific expenditure.

8.1 The General Treasury of Social Security shall draw up the information to be provided to the financing agents, in relation to the resources which, in accordance with the current regulations, are affected by the implementation of specific. The information expressed, comprehensive of the revenue and expenditure incurred and the resulting initial and final positions, shall be authorised by the Director-General and shall be forwarded to the financing agents through the General Intervention of the Social Security.

8.2 The managing bodies and the common social security services which have incurred expenditure with the financing concerned must prove their amount, by means of certification, which is authorised by the Director-General concerned. forward to the General Treasury of Social Security for the purposes referred to in the preceding paragraph, which may request from those entities and services any clarification it deems necessary in connection with the allocation of expenses incurred.

Single additional disposition. Actions of the General Treasury of Social Security.

By the General Treasury of Social Security, the precise measures will be taken to ensure that the information referred to in paragraph 2.2 of this order, as well as all the information it has to supply to the other entities that make up the the system of social security at the end of the financial year, in the capacity of the services to be received in each case before the 19th of February 2010.

Final disposition first. Application and development powers.

The Secretary of State for Social Security is empowered to issue the instructions necessary for the execution and development of the provisions of this order.

Final disposition second. Accounting operative.

The accounting record of all transactions referred to in this order, as well as those relating to the regularization and closing of the financial year 2009, shall be carried out in accordance with the criteria that the intervention will dictate. General of Social Security, pursuant to Article 125.3 of Law 47/2003, of November 26, General Budget.

Final disposition third. Entry into force.

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

Madrid, 25 November 2009. -Minister of Labour and Immigration, Celestino Corbacho Chaves.