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 in the law of budgets for each fiscal year. 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. scope.-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 2008 (: 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 6, 2009, and must roll back of December 31, 2008 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, 2008, resuming them the first weekday of the month of January, 2009, 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.
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 2008 proposed by December 30, 2008 , before the close of business of that day, except for operations related to benefits derived from the Act 13/1982 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, 2008. Carry out these operations, new payments not may be made subsequently by funds of maneuver of the year 2008.
4. operations end of exercise-before January 16, 2009, management bodies shall send to the accountancy offices of the entities of the system, in the form determined by the General intervention of Social Security, the details of the 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 for the year 2008 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. outstanding obligations from prior years.-so before December 31, 2008 they are regularized balances period obligations closed existing in the management entities and common services of the Social Security, which must have a residual character, 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 pending completion of 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 General address of management of Social Security-mutual of accidents and professional illnesses of the Social Security shall send to the Directorate General of management of the Social Security, in the form is indicated by the following documentation: to) detailed information on the results obtained, unlike the corresponding to the management of contingencies and benefits collaboration according to the following group object (: a.1) management regarding occupational contingencies of the employees of the companies and the economic benefit of temporary disability for occupational contingencies of bonded workers on their own.
a.2) management relative to the economic provision of temporary disability arising from common contingencies of workers self-employed partner companies and the self-employed adhered, as well as the economic benefit for temporary disability of the supporting self-employed workers that there is no distinction of contingencies.
In addition, information concerning allocations and applications made of different stocks and their levels of Constitution shall be sent.
(b) annex to staff, which will reflect the template and the costs of staff and its comparison with those of the previous year, classified by occupational categories and programs.
(c) protected population and associated companies in each province of the misunderstood in its scope.
(d) annex of quotes, with breakdown of fees received and receivable by provinces within its scope, and exercises that correspond.
(e) details 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.
(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) information on the composition and the asset management of the mutual of accidents at work and occupational diseases from Social Security.
(h) 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.
(i) highs and lows of the year corresponding to properties managed by the entity.
j) concerts for the provision of services to their workers protected by other means, as well as activities and services through them.
Joint centres of mutual of accidents at work and occupational diseases from Social Security should only submit additional documents to paragraphs refer to), b), e) and f) above, taking into account that, by the peculiarities of its management, in the case of paragraph information to) not will be of application marked differentiation of contingencies; in the case of paragraph (b)), not will be of application classification of information based programs; ((in the case of paragraph e), the information is understood to refer to reserves and funds established in their statutes and, finally, paragraph (f)) shall be referred to the 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 before February 20, 2009.
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 2008, 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, November 25, 2008-the Minister of labour and immigration, Celestino Corbacho Chaves.