Chapter IV of Title V of Law 47/2003, of November 26, General Budget, regulates the process of accountability to the Court of Auditors by entities in the state public sector. Resolutions of 16 October 1997 and 22 December 1998 of the General Intervention of the State Administration, approving the adjustments to the General Plan of Public Accounting, approved by the Order of the Ministry of Economics and Finance, of 6 May 1994, to the managing bodies and common services of the Social Security and to the mutual associations of occupational accidents and occupational diseases of the Social Security, respectively, determine in general the annual accounts to be held by the entities concerned. The Resolution of 3 July 1998, of the General Intervention of the State Administration, establishes the structure and composition of the General Account of Social Security and the accounts of the managing entities and common services of the Social Security. 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. Finally, it is also necessary to lay down the criteria to be followed for the closure of the financial year in compliance with the rules laid down above and the rules laid down in Article 34 of Law 47/2003 of 26 November 2003. 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 which in this order are made to the mutual work accidents and occupational diseases of the Social Security shall be understood to be made equally to the centers that have been constituted by them.

2. Receipt and processing of accounting documents

2.1 The accounting documents, duly drawn up, accompanied by supporting documents and, where appropriate, the relevant prior audit, shall have as their date of entry into the offices of accounting on 29 December.

2.2 In the field of management and common social security services, the documents to be issued for the accounting formalisation of the following shall be exempted from the time limit set out in paragraph 2.1 above. Operations to be charged for the financial year 2006:

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

(b) Unpaid, downturns and reintegrals paid by financial institutions. (c) definitive application of the revenue made through the settlement of the quotation.

These documents will have as their deadline of entry into the accounting offices on March 9, 2007, and must be rolled back to December 31, 2006, all the paperwork and supporting documents derived from the aforementioned documents. operations.

2.3 In the field of mutual occupational accidents and occupational diseases, the documents to be issued for the accounting records of the Member States shall be exempted from the period laid down in paragraph 2.1 above. the operations of which the General Treasury of Social Security is required to provide the information. These documents shall be as the deadline for entry into the accounting offices on 9 March 2007, and all formalities and supporting documents resulting from those operations shall be rolled back to 31 December 2006. 2.4 The Financial Controller delegates to the central services of the managing bodies and common services of Social Security and the territorial services of the General Intervention of Social Security, and the Chief Accounting Officers or persons who exercise their role, in the field of mutual accidents at work and occupational diseases of social security, to take particular care of compliance with these rules, by abstaining, unless expressly authorised by the General Intervention of the Social Security, accounting for those transactions whose accounting documents are are received after the dates set out in paragraphs 2.1, 2.2 and 2.3 above.

3. Accounting for year end

3.1 Accounting offices shall carry out the normal registration of all types of accounting documents to be charged for the financial year 2006 and have been received by them within the time limits laid down in paragraph 2 above, with (a) the criteria used in each case to establish the General Intervention of Social Security.

3.2 Exception made from operations related to benefits arising from Law 13/1982, social integration of the disabled, for which their centralised payment is planned, the General Treasury of Social Security and their provincial addresses shall issue and validate the documents 'P', 'EPO', 'R' and 'FRPGs', which correspond to formalisation operations from the 2006 financial year until 29 December 2006, before the closure of the operations of the that day. 3.3 All accounting documents relating to payments made from funds for manoeuvre, irrespective of the amount, as well as their final application, shall be validated in the accounts before the end of the day of tomorrow. on 29 December 2006, for the purposes of which the Director of the Centre concerned and the Financial Controller delegated to the central services of the institution or the territorial services of the General Intervention of Social Security, as appropriate, they must take the necessary measures together to this end. These operations may not be carried out after further payments from the 2006 financial year.

4. End-of-exercise operations

4.1 Before 17 January 2007, the managing bodies must send to the accounting offices, in the form determined by the General Social Security Intervention, detailed information, classified by creditors and epigraps from the expenditure budget, the obligations arising from expenditure incurred or goods and services received, for which no application has been made to the budget for the financial year 2006.

In the same way, before the date indicated, the managing bodies will have to send to the accounting offices the information requested by them in relation to the income and expense of the year. 4.2 Data reconciliation.

4.2.1 The General Treasury of Social Security, and the different mutual accidents of work and occupational diseases of Social Security, before proceeding to the regularization and closure of the accounting of the financial year, reconcile their reciprocal relations, expressed in terms of the current accounting plan for the latter, in accordance with the models and supports to be determined by the General Intervention of Social Security, in which the institutions the debtor, as well as the creditor, shall lend their conformity to the transactions in them reflected. A copy of these models, duly completed, shall be forwarded by the General Treasury of Social Security to the General Intervention of Social Security.

In the case of discrepancy that could not be resolved before the date of sending the accounts of the exercise to the General Intervention of Social Security, by the General Treasury of Social Security will be put This is also the case in your knowledge to agree on what is appropriate. 4.2.2 The mutual associations of occupational accidents and occupational diseases of social security and the joint centres in which they have a participation shall also reconcile their reciprocal relations with each other, before proceeding to regularisation and (a) to close the accounts for the financial year and to submit any discrepancies which could not have been resolved between the parties to the consideration of the General Intervention of Social Security, the opinion of which shall be binding.

4.3 The operations of regularization and the closing of the accounting of the financial year in all the accounting offices will be carried out according to the instructions that the General Intervention of the Social Security will dictate.

5. Outstanding liabilities arising from previous financial years

5.1 In order to ensure that the balances of existing closed exercise obligations in the management entities and common services of the Social Security, which must be in place, are regulated by 31 December 2006. residual character, the General Intervention of Social Security, through the System of the Accounting Information of the Social Security, will provide to the offices of accounting of all the management centers the corresponding relations of creditors existing.

The management centres shall individually justify the balances corresponding to the existence of a real obligation, when the corresponding 'K' documents for the payment proposal are issued, where appropriate. 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. 5.2 In the management centres of the General Treasury of Social Security, the proposals and orders for payment outstanding, with more than six months old, will be reviewed and the causes of the delay will be analyzed, requesting, in their the relevant clarifications of the management centres of the expenditure budget. In cases where the limitation period for the proposals and the payment orders has elapsed, the corresponding prescription file must be initiated, in accordance with the provisions of the legislation in force for social security. To facilitate these actions, the General Intervention of Social Security, through the Accounting Centre of Social Security, will provide the accounting offices of all the management centers of the General Treasury of the Social security a comprehensive list of all payment proposals received which, corresponding to closed exercises, are pending payment.

6. Procedure to be followed for the submission and submission of annual accounts

6.1 Form of accounts and made available to the General Intervention of Social Security.

Before 31 March 2007, for the purposes of Article 127 of Law 47/2003, of 26 November, General Budget, the entities that make up the Social Security system, once formulated, will put in place their accounts at the disposal of the General Intervention of Social Security and, in addition, mutual occupational accidents and occupational diseases of Social Security shall send to the General Intervention of Social Security a copy of the the accounts, duly subscribed. 6.2 Accountability to the Court of Auditors.

6.2.1 In accordance with the provisions of Articles 125.3 and 139 of Law 47/2003 of 26 November 2003, the managing entities of Social Security, the General Treasury of Social Security and the mutual associations of accidents at work and occupational diseases of social security, shall send, in triplicate, to the General Intervention of Social Security, before 31 July 2007, the accounts to be submitted to the Court of Auditors.

6.2.2 The accounts to be submitted to the Court of Auditors must be subscribed once, by the General Intervention of Social Security, the actions provided for in Articles 125.3.h) and 168 of Law 47/2003, of 26 of November, and shall be accompanied, where they correspond to the mutual occupational accidents and occupational diseases of the Social Security, of the final audit report issued by the latter.

6.3 Information to be provided by management centres in relation to the monitoring of budgetary targets.

As long as the monitoring of budgetary objectives by the Social Security Accounting Information System is not assumed, the information referred to in Article 71 of Law 47/2003, of 26 November, will be provided by the management services of the entities belonging to the social security system, the procurement of which shall be carried out through their management systems. 6.4 Support of accounts.

6.4.1 The accounts which the Social Security and the General Social Security Agency are required to render to the Court of Auditors shall be borne in the standard documents issued for the purpose by the System of Social Security. Accounting Information of Social Security, with the exceptions established by the General Intervention of Social Security in relation to the contents of the memory.

6.4.2 Equally, both the accounts drawn up by the mutual work accidents and occupational diseases of the Social Security, and those which must be submitted to the Court of Auditors, shall be borne in the documents (a) a standard setting for the General Intervention of Social Security, which may be issued by computer applications which, if necessary, are provided by the said centre. 6.4.3 The documentation referred to in the preceding paragraphs must also be sent in computerised form, in accordance with the instructions set out by the General Intervention for Social Security.

7. Documentation for the financial year 2006 not included in the accounts for the financial year

7.1 Documentation to be sent to the Directorate-General for Social Security Management.

Mutual occupational accidents and occupational diseases shall be referred to the Directorate-General for the Management of Social Security in the form specified in the following additional documentation:

a) Detailed information of the result obtained, differentiating the corresponding to the management of the contingencies and benefits object of collaboration according to the following grouping: A1) 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.

a2) Management relating to the economic performance of temporary incapacity arising from the common contingencies of the employed persons of the associated enterprises and the self-employed persons, as well as 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 and services provided through concerts with foreign media. (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) High and low levels produced in the performance of concerts for the provision of services with means other than their protected workers.

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) and (e) 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 and, finally, in the case of paragraph e), the information (a) shall be understood as referring to the reserves and funds established in its statutes.

7.2 Information to be provided to the financing agents, in relation to resources affected to the performance of specific expenses.

7.2.1 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 by the Financial Controller delegated to the central services, and shall be forwarded to the funding through the General Intervention of Social Security.

7.2.2 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 relevant Director-General and by the Financial Controller delegated to the central services, the General Treasury of the Social Security shall be referred for the purposes referred to in the preceding paragraph, which may request from those entities and services any clarification it considers necessary in relation to the allocation of expenditure incurred.

Additional disposition first. 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 paragraphs (a) and (b) of paragraph 2.2 of this order, as well as all the information to be supplied to the the other entities which are part of the social security system when the financial year is closed, is in the hands of the services which, in each case, must be received by 23 February 2007.

Additional provision second. Annual accounts of mutual occupational accidents and occupational diseases in the field of social security.

The provisions of Article 33.3.2. of the Regulation on the cooperation of mutual accidents at work and occupational diseases of social security, adopted by Royal Decree 1993/1995 of 7 December 1995 on the the approval of the annual accounts by the General Board shall be understood as referring to the accounts to be paid to the Court of Auditors. Those accounts must therefore be accompanied by the audit report, issued by the General Intervention of Social Security, as referred to in Article 168 of Law 47/2003 of 26 November.

Exceptionally, corrections may be made to the annual accounts formulated and made available to the General Intervention of Social Security pursuant to Article 127 of the said Law, such corrections in the knowledge of the respective auditors, for the purpose of being considered in the issue of the relevant report. Once the audit report of the annual accounts is issued by the General Social Security Intervention, they may not be subject to modification. Notwithstanding the above, when, after the audit report has been issued, the institution considers it essential to introduce a correction into the audited annual accounts, it must bring this circumstance to the attention of the auditors, making available to them the amended accounts for the issuance of a new report referred to them, which shall be accompanied by their submission to the Court of Auditors. To this end, the amended annual accounts shall be joined by the Board of Directors of the institution in which the change is made, its reasons and its effects on the audited annual accounts.

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. Entry into force.

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

Madrid, 5 December 2006.-The Minister of Labour and Social Affairs, Jesús Caldera Sanchez-Capitan.