Order Tin / 3206/2009 Of 25 November, Which The Operations End Of 2009, For Entities That Make Up The Social Security System Are Regulated.

Original Language Title: Orden TIN/3206/2009, de 25 de noviembre, por la que se regulan las operaciones de cierre del ejercicio 2009, para las entidades que integran el sistema de la Seguridad Social.

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The various operations to perform on the implementation of the budget generally are regulated by Law 47/2003, of November 26, General Budget and in the Budget Law for each year. The aforementioned regulation must be completed by specifying operations and procedures to be performed at the end of this year.

It is therefore necessary to establish the time limits for processing of accounting documentation, accounting operations, management of payments and implementation thereof, as well as the realization of various operations regulated by Law 47/2003 of November 26.

Moreover, it is necessary to require of the various entities of the system, certain additional information that makes possible the analysis and evaluation of the activity in the exercise.

View of the above, at the initiative of the General Comptroller of the Social Security and the General Directorate of Social Security, a proposal from the Ministry of Social Security, I have:

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

References in this order to the mutual accident and occupational diseases of Social Security are made shall be deemed also made pooled their centers and institutions.

2. Filing and processing of accounting documents.
management bodies of the entities in the scope of this order must be submitted to the accounting office accounting documents, duly made, accompanied by supporting documents and made, where appropriate, relevant prior auditing, taking shipping deadline on 30 December.

2.2 Both in the field of management entities and common services of the Social Security and in the mutual accident and occupational diseases of Social Security, excepted the period specified in paragraph 2.1 above documents be issued for the accounting formalization of the following corresponding charge to 2009:

A) benefits expenses deducted settlements delegated payment of contributions.

B) Expenses in respect of reinsurance and contributions to common services.

C) Expenses derived from the single payment economic benefit for the birth or adoption of a child, created by Law 35/2007, of 15 November.

D) Debt Recovery, retrocession and refunds paid by financial institutions.

E) Application final expenses and income related to the settlement of trading.

In these cases, the management must submit accounting documents of these operations accounting offices, with the deadline for entry into the same on March 5, 2010, must be traced back to December 31, 2009 all procedures and evidence derived from those transactions.

2.3 The last day to make payments material outflow of funds will be December 30, 2009 and resumed them on the first business day of January 2010, for which, the management of provincial departments and as the central services of the Treasury, and mutual of industrial accidents and occupational diseases of the Social Security, they must submit to the accounting offices, in good time, documents relating to orders and materialization payment the proposals made.

3. Posting in order to exercise.
Both the General Treasury of the Social Security and its provincial directorates, as mutual accident and occupational diseases of Social Security issued and sent to the offices of accounting documents "P", "EPO", " R "and" FRPG "corresponding to operations formalizing the financial year 2009 proposals until December 30, 2009, before the close of business that day, except for operations relating to benefits derived from the Law 13/1982 of April 7, social integration of disabled people, which is scheduled for its centralized payment.

3.2 The administrative units responsible working capital should take the necessary measures in order to ensure that all accounting documents relating to payments made under the working capital and expenditure budget final application, are recorded in the accounting information system before the end of the morning session on 30 December 2009. carried out these operations may not take place after new payments under working capital for 2009.

4. Operations to ejercicio.-Before January 15, 2010, the management must remit to the accounting offices of entities of the system, in the manner determined by the General Comptroller of the Social Security, the details of the obligations arising of incurred expenses or goods and services received, classified by creditors and expenditure budget headings, for which it has not produced its application to the 2009 budget being from it.

Similarly, before the due date, the management bodies should be sent to the accounting offices the information they request them regarding the accrual of income and expense.

5. outstanding obligations from exercises anteriores.-order that before December 31, 2009 balances remaining obligations regularized existing closed exercises management entities and common services of the Social Security, which should have a residual character , management centers individually justify the balances that correspond to the existence of a real obligation to be issued, where appropriate, the relevant documents "K" payment proposal.

For cases in which the existence of a real obligation not remain currently accredited, must necessarily accounting documents issued for cancellation or accurate prescription.

6. Proposals and payment orders pending in realización.-In management centers of the General Treasury of the Social Security will proceed to review the proposals and payment orders pending embodiments with more than six months old and to analyze the causes of the delay, requesting, where appropriate, relevant clarifications centers managers spending budget.

In cases where the limitation period of the aforementioned proposals and payment orders had elapsed, you must start the dossier prescription accordance with current regulations for Social Security.

7. Information to be sent to the General Directorate of Security Social.-Mutual of occupational accidents and occupational diseases of the Social Security forwarded to the General Directorate of Social Security, in the form it noted, the following documentation Further:

A) protected and associated companies in each province of those within its scope population.

B) Details of financial investments 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 provinces, the economic benefits derived from professional contingencies and management of temporary disability resulting from common contingencies with respect to employed persons and self-employed.

D) Information on the composition of own equity mutual accident and occupational diseases of Social Security and details of expenditure and revenue allocated to it during the year.

E) Detailed information about the result, surplus and its distribution, differing corresponding to the management of professional contingencies and common contingencies.

F) Resources, activity and operating costs related to each of the administrative centers, health care, management of temporary disability and preventive managed by the entity and activities carried out in them own.

G) Concerts for the provision of services to foreign workers protected media and activity developed and dispensed through them services.

H) Annex personnel, in which staff and staff costs, with details of programs and professional categories will be reflected.

Centers and institutions mutual joint industrial accidents and occupational diseases of Social Security should only refer to additional documents referred to in paragraphs b), f) and h) above, taking into account that, by the peculiarities own management, in the case of paragraph b), the information should mean reserves and funds established in their statutes and paragraph f) it shall relate to the information inherent in their activity.

8. Information to provide financing agents in relation to resources allocated to the implementation of specific expenditures.

8.1 General Treasury of the Social Security prepare the information to provide financing agents, in relation to resources, in accordance with current regulations, are allocated to the implementation of specific expenditures. The expressed information, understanding of revenue and expenditure and the resulting initial and end positions shall be authorized by the Director General, and financing agents will be forwarded through the General Intervention of the Social Security.
management entities and common services of the Social Security that have made financing expenses affected must prove their amount, through certification, authorized by the relevant Director General shall be forwarded to the General Treasury of the Social Security purposes referred to in the preceding paragraph, which may request services of such entities and any clarifications deemed necessary regarding the allocation of expenses made.

Sole additional provision. Proceedings of the General Treasury of the Social Security.

By the General Treasury of the Social Security the necessary measures will be taken to the information section 2.2 of this order refers to, and all that to be supplied to other entities that make up the security system social occasion of the end of the year, held by the services in each case are to receive it before 19 February 2010.

First final provision. Enforcement powers and development.

It empowers the Secretary of State for Social Security to issue the necessary instructions for the implementation and development of the provisions of this order.

Second final provision. accounting operations.

The accounting records of all transactions referred to in this order as well as those for regularization and the end of 2009, will be in accordance with the criteria that effect made by the General Intervention of the Social Security, under the provisions of Article 125.3 of Law 47/2003, of November 26, General Budget.

Final disposition third. Entry into force.

This order shall come into force on the day following its publication in the "Official Gazette" day.

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

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