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 Management Entities and the Common Services of Social Security and to the Mutual Insurance and Occupational Diseases of Occupational Safety and Occupational Diseases, 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 Management Entities and the 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 the General Budget Law. 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 the Common Services of Social Security, and to the Mutual Work and Occupational Accidents of Social Security.

The references that in this order are made to the Mutuals of Occupational Accidents and Occupational Social Security Diseases will be understood to be made equally to the Centers Mancomunados by them constituted. 2. Receiving 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 30 December.

2.2 In the context of the Management Entities and the Common Services of Social Security, the documents to be issued for the accounting formalisation of the following are excepted from the deadline set out in paragraph 2.1 above. Operations to be charged for the financial year 2005:

(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 10, 2006, and must be rolled back to December 31, 2005, all the paperwork and supporting documents derived from the aforementioned documents. operations.

2.3 In the field of Mutual Insurance and Occupational Accident and Occupational Diseases, documents to be issued for the accounting records of the Member States are 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 date of entry into the accounting offices on 10 March 2006, and all formalities and supporting documents resulting from those operations shall be rolled back to 31 December 2005. 2.4 The Financial Controller delegates to the central services of the Management Entities and the 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 function, in the field of the Mutual Insurance and Occupational Diseases of Social Security, shall take particular care to comply with these rules, by abstaining, unless expressly authorized 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 2005 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 under Law 13/1982, on the 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 financial year 2005 proposed until 30 December 2005, 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 their amount, as well as the final implementation thereof, shall be validated in the accounts before the end of the financial year. The day of the morning of 30 December 2005, for the purposes of the Director of the Centre concerned and the Financial Controller in the central services of the institution or in the territorial services of the General Security Intervention Social, as appropriate, must take the necessary measures together to this end. These operations may not be carried out after further payments from the 2005 financial year.

4. End-of-year operations.

4.1 Before 17 January 2006, 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 2005.

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 various Mutual and Occupational Accident and Occupational Diseases of Social Security, before proceeding to regularisation 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 fact is also known to the Commission to agree on what is appropriate. 4.2.2 The mutual associations of accidents at work and occupational diseases of social security and the joint centres in which they have a participation shall also reconcile their mutual 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 be settled 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 shall be carried out in accordance with the instructions that the General Intervention of Social Security will dictate. 5. Outstanding obligations arising from previous financial years.

5.1 In order to ensure that the balances of the obligations of closed exercises in the management and common services of the social security services, the General Intervention of the Social Security, are regulated before 31 December 2005. Social Security, through the Social Security Accounting Information System, will provide the accounting offices of all management centers, the corresponding relationships of existing creditors.

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 current legislation 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 correspond 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.

For the purposes of Article 127 of Law 47/2003, of November 26, General Budget, the Social Security Management Entities, the General Treasury of Social Security and the Accidents of Accidents Once they have been formulated, they will make their accounts available to the General Intervention of Social Security before 31 March 2006. In addition to this and within the time limit set out above, the Mutual Insurance and Labour Accidents of Occupational Safety and Occupational Diseases shall send a copy of the accounts to the General Social Security Intervention The Court of Auditors shall, for the purposes of Article 168 of that Law, subscribe to the Court of Auditors.

6.2.1 In accordance with the provisions of Articles 125.3 and 139 of the General Budget Law, the Social Security Management Entities, the General Treasury of Social Security and the Mutual Work Accident and Occupational diseases of social security shall, before 31 July 2006, send the accounts to the Court of Auditors, in triplicate copies, to the General Intervention of Social Security.

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 the General Budget Law and The final audit report issued by the Social Security Committee shall be accompanied by the final audit report issued by the Committee of the Regions for Occupational Accidents and Occupational Diseases.

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, General Budget shall be provided by the managing 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 that the Social Security and General Treasury Management Entities 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 of the Mutual Labour and Occupational Safety and Occupational Accident and Social Security Accidents, and those which are to 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 2005 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 of Social Security shall refer to the Directorate-General for Social Security Management, in the form indicated by it, 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 of the same: (a1) Management relative to the professional contingencies of employees of the associated enterprises and the economic performance of temporary incapacity arising from professional contingencies of 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.

Also, information will be provided regarding the allocations and applications made of the various reserves and the levels of their constitution.

(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) the protected population and associated enterprises in each province of those covered by 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 the Occupational Accident and Occupational Accident Mutua. (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 Occupational Accidents and Occupational Diseases of Social Security shall only forward the supplementary documentation referred to in the preceding headings (a), (b) and (e) above, taking into account that, due to the specific characteristics of their management, in the case of information under heading (a), the differentiation of the contingency referred to above shall not apply to them; in the case of heading (b), the classification of information in accordance with programmes and, finally, in the case of heading e), the information shall be understood as referring to the reserves and funds set out in its Statute.

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 the Financial Controller in the Central Services, and shall be forwarded to the staff funding through the General Intervention of Social Security.

7.2.2 The managing entities and the common services of social security who have incurred expenditure with the financing concerned must certify the amount of the same, by certification that, authorized by the Director General and by the Financial Controller in the Central Services, shall be referred to the General Treasury of Social Security for the purposes referred to in the preceding paragraph, which may apply to such entities and services as (a) to be considered 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 necessary measures shall be taken to ensure that the information referred to in points (a) and (b) of paragraph 2.2 of this order, as well as any information required by the General Treasury the other entities which are part of the social security system on the occasion of the end of the financial year, on the basis of the services to be received in each case before the 24 February 2006.

Additional provision second. Approval of annual accounts.

The provisions of Article 33 (3), point 2. of the Regulation on the Partnership of the Mutual Insurance and Occupational Diseases of Occupational Safety and Health, approved by Royal Decree 1993/1995 of 7 December 1995; in relation to the approval of the annual accounts by the General Board, the accounts to be rendered to the Court of Auditors shall be understood. 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, General Budget.

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 aforementioned 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.

Final disposition first. Powers of implementation and development.

The Secretary of State for Social Security is empowered to issue the necessary instructions for the implementation 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, 16 December 2005.

Caldera Sanchez-Capitan

Mr. Secretary of State for Social Security and Messrs. Director-General for Social Security Management, General Manager of Social Security, Directors-General of the Social Security and Social Security Management Entities, Messrs. Presidents of the Mutual Economic and Social Security and Social Security Occupational Accidents and Messrs. Presidents of the Joint Centres of Occupational Accidents and Occupational Diseases of Social Security.