The various operations to be carried out in the implementation of the budget are regulated in general in Law 47/2003, 26 November, General Budget and in the Budget Law for each financial year. The aforementioned regulation should be supplemented by the specification of operations and procedures to be carried out at the end of this financial year. For this reason, 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 the Law 47/2003, dated 26 November. Moreover, 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 result, on the initiative of the General Intervention of Social Security and the Directorate-General for Social Security and on a proposal from the Secretariat of State for Social Security, I have:

1. Scope of application. -The provisions of this order apply to the management 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 also to their centers and joint entities. 2. Presentation and processing of accounting documents.

2.1 The managing bodies of the entities within the scope of this order must present, in the accounting offices, the accounting documents, duly drawn up, accompanied by the corresponding supporting documents and, where appropriate, the relevant prior audit, with the date of dispatch on 30 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 2008:

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

b) Expenditure on reinsurance and contributions to common services. (c) Expenditure arising from the single payment of the single payment by birth or adoption of a child, established by Law 35/2007 of 15 November. (d) Unpaid, regressions and refunds paid by financial institutions. (e) Final application of the expenditure and revenue 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 6 March 2009, -on 31 December 2008, all formalities and supporting documents arising out of those operations.

2.3 The last day for making payments with material outflow will be 30 December 2008, resuming the same on the first working day of January 2009, 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 transmit to the accounting offices the documents "P", 'EPO', 'R' and 'FRPGs', which correspond to formalisation operations from the financial year 2008 proposed until 30 December 2008, prior to the closure of the operations of that day, with the exception of transactions related to (a) benefits under Law 13/1982 of 7 April on the social integration of the disabled, which is intended to be paid centrally.

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 The final application to the budget of expenditure shall be recorded in the accounting information system before the end of the day of the day of 30 December 2008. These operations may not be carried out after further payments from the 2008 financial year.

4. End-of-year operations. -Before 16 January 2009, 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 budget of expenditure, for which no application has been made to the budget for the financial year 2008.

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 financial year. 5. Obligations to be paid from previous financial years. -In order to allow for the adjustment of the balances of existing closed exercise obligations in the management and common services before 31 December 2008 In the case of the 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 the relevant 'K' documents shall be issued, where appropriate, proposal for payment. 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 payment orders 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 time limit for the prescription of such proposals and payment orders has elapsed, the corresponding prescription file must be initiated in accordance with the provisions of the current social security legislation. 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) Detailed information of the result obtained, differentiating the corresponding to the management of the contingencies and the benefits object of collaboration according to the following grouping: a.1) Management relative to the contingencies (a) professionals of the employed persons employed by the associated enterprises and the economic benefit of temporary incapacity arising from professional contingencies of the self-employed persons.

(2) Management relating to the economic performance of temporary incapacity arising from common contingencies of employees of the associated enterprises and of the self-employed persons, as well as to the the economic benefit of temporary incapacity for self-employed persons who are injured, of which there is no distinction of contingencies. Information on the allocations and applications made from the various reserves and their levels of constitution will also be provided.

(b) Staff Annex, which shall reflect the staff and staff costs and their comparison with those of the previous year, classified by professional programmes and categories.

c) Protected population and associated enterprises in each province of the included in its scope of action. (d) Annex to the contributions, with a breakdown of the fees charged and outstanding by the provinces covered by their scope of action, and the financial years to which they correspond. (e) Detail of financial investments to verify the levels of materialization of the various reserves and provisions in liquid funds and public and private fixed income securities. (f) Resources, activity and cost of operation relating to each of the administrative, health care, management of the temporary and preventive disability situation managed by the institution, as well as activity developed in them with their own means. (g) Information on the composition and management of the own heritage of mutual occupational accidents and occupational diseases. (h) Detail, by the 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 employed persons and to self-employed persons. (i) High and low levels of the financial year for buildings managed by the institution. (j) Concerts for the provision of services to their protected workers with foreign media, as well as developed activity and services provided through them.

The joint centres of mutual work accidents and occupational diseases of Social Security shall only forward the supplementary documentation referred to in paragraphs (a), (b), (e) and (f) above, taking into account that, due to the specific characteristics of their management, in the case of the information in subparagraph (a), the differentiation of the contingency referred to above shall not apply to them; in the case of subparagraph (b), the classification of information according to programmes; in the case of paragraph e), the information is It shall refer to the reserves and funds set out in its statutes and, finally, paragraph (f) shall be understood as referring to the information inherent in its 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 rules in force, are affected by specific expenditure. 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 clarifications deemed 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, on the basis of the services to be received in each case by 20 February 2009.

Final disposition first. Powers of implementation and development.

The Secretary of State for Social Security is empowered to issue the necessary instructions 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 2008, 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 26 November, 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 2008. -Minister of Labour and Immigration, Celestino Corbacho Chaves.