The Ministry of Labour and Social Affairs, under Royal Decree 1600/2004 of 2 July, has attributed, among its functions, the implementation of the Government's policy on basic planning and regulation of the recognition of the right to a personalised grant to any person in a situation of dependency, guaranteeing a universal, integrated and uniform system of services; the promotion of social services, taking into account the state obligations in the areas of social welfare and the promotion of cooperation with non-governmental organisations government and the promotion of social volunteering, as well as, among others, the programming of actions aimed at the attention and support of persons with disabilities in the framework of state competences, being attached to the Secretariat State of Social Services, Families and Disability, the managing body of Social Security, called the Institute of Older and Social Services (IMSERSO). It also has the task of promoting, developing, coordinating and monitoring the National Plan of Action for Social Inclusion of the Kingdom of Spain in accordance with the European Strategy for Social Inclusion. In order to be able to meet these objectives, the General Budget of the State will provide the appropriate appropriations. The regulation of the legal system of grants under Law 38/2003, of 17 November, General of Grants, (hereinafter LGS), makes it necessary to adapt this Order to the aforementioned Law, thus introducing a greater rationalisation of the criteria for the management and control of grants and the justification of expenditure, in line with the achievement of the objectives of the grant. Article 17.1 of the LGS provides that Ministers shall establish the appropriate regulatory basis for the award of grants. The Order of 19 November 2001 laying down the regulatory basis for the granting of State aid to persons with disabilities within the scope of the IMSERSO (BOE of Day 30), requires the adaptation to the new system of the In addition, the change in the name and the functions of the body responsible for the procedure for granting the LGS, which by Royal Decree 1600/2004 of 2 July 2009, for which the LGS is based, is based on the Basic organic structure of the Ministry of Labour and Social Affairs (BOE of Day 3), became known as Institute of Older and Social Services. In its virtue, prior to the report of the Central Delegate and Delegate Intervention, in the Central Services of the IMSERSO, I have:

Article 1. Scope and object.

This Order establishes the regulatory basis for the granting of grants under competitive competition, to senior citizens, persons with disabilities, and non-governmental organizations and organizations. In the field of competence of the Institute of Older and Social Services, as well as to the public institutions of the cities of Ceuta and Melilla competent for the development of programs of care to those persons, collectives.

The scope of this Order is limited to the cities of Ceuta and Melilla, as well as to the state centers for persons with disabilities whose ownership corresponds to the IMSERSO. The aim of the grants is to provide services and services to the elderly and people with disabilities, in a direct way to the individual physical persons, already through the services and programmes developed by the entities, non-governmental organizations and public institutions of the cities of Ceuta and Melilla, through the following types:

1. Individual grants. -They are personal and are intended for people with disabilities and elderly people living in Ceuta or Melilla. They are intended to provide the services listed in the catalogue set out in the Annex to this Order: 1.1 Subventions for Rehabilitation. -Its purpose is to enhance personal autonomy and development, recovery or maintenance of skills, through early stimulation, medical-functional recovery, and psychotherapeutic treatments.

1.2 Grants for specialized assistance. -Your objective is care at home or in specialized institutions of people who are unable to follow the rehabilitation processes outlined in the previous section. They include personal, home, residential, occupational or therapeutic assistance services, as well as the acquisition of technical resources and the elimination of barriers in the environment. 1.3 Additional grants for transport, dining and residence. -For travel expenses for rehabilitation, or specialist assistance, for persons with severe motor problems that make it impossible for them to use the media public transport. They also include the costs of food in centres, or places other than the usual address, where the person must receive, on a continuous or regular basis, one of the services mentioned in the above points, as well as the stay in centres residential for persons who are not domiciled, or in a serious family situation. 1.4 Grants for activities. -Their aim is the professional promotion and job integration of the person, through activities that enhance their skills in order to be able to perform a job. Individual grants shall be of exceptional or extraordinary nature where they are requested by the beneficiaries of State-owned persons with disabilities whose ownership corresponds to the IMSERSO. This same character shall be such as those which are not provided for in the above concepts or, where they are provided for, do not have any of the conditions laid down for granting them, provided that circumstances of serious or urgent need arise. social and are considered to be of interest to the attention of people with disabilities and elderly people, requested within or outside the established time limit.

2. Grants to non-governmental organisations and organisations for the care of older people and people with disabilities: The purpose of this is to promote the maintenance of the centres and services of non-governmental organisations and organisations in Ceuta and from Melilla, from regular attention to the elderly and people with disabilities, as well as to the promotion and support of the associative activities of social interest, derived from the attention to these people, from these organizations.

3. Grants to the public institutions of the cities of Ceuta and Melilla: They aim to promote the maintenance of centers and services for people with disabilities, as well as for the elimination of barriers. Architectural features in public buildings in both cities.

Article 2. Convocation.

The call will be made on a competitive competition basis, in accordance with the provisions of Article 22.1 of the LGS for Resolution of the Directorate General of the Institute of Older and Social Services, in accordance with its field of competence. This call shall determine the minimum content laid down in Article 23.2 of the LGS, in particular the budgetary appropriations to which the grants to be awarded are to be charged. It shall also contain the programmes to be supported, their requirements, requirements and priorities, and may distribute the appropriations for programmes and determine the maximum ceilings to be granted, depending on the needs of the natural persons to attend and the nature, characteristics and degree of social implementation of the applicant non-governmental organisations and organisations.

Article 3. Applicants.

3.1 Natural and legal persons who meet the requirements set out in Article 13 of the LGS, as well as those referred to in this Article and those who point out each call may be eligible for the call. 3.1.1 In any case, applicants who are eligible for the individual grants must meet the following requirements: (a) Have the usual residence in the City of Ceuta, or in the City of Melilla, or be a beneficiary of the State Centre for Care to persons with disabilities whose ownership corresponds to the IMSERSO.

b) In the case of older people, be 60 or older. (c) in the case of persons with disabilities, have a degree of disability equal to or greater than 33 per 100. However, individuals may apply for rehabilitation grants where, without reaching 33 per 100 degree of disability, they need, in the judgment of the Assessment and Guidance Team, measures to prevent or delay developments. Disability is unfavourable. (d) In the case of persons with disabilities, please specify, in the judgment of the Assessment and Guidance Team, the grant requested. (e) not to receive, or to receive at the lower level of another body or entity, the grant requested for the same purpose. (f) the subsidies received, where appropriate, in previous calls, have been justified. (g) Not to be subject to the prohibitions which, in order to obtain the status of beneficiary of public subsidies, are laid down in Article 13 (2) of the LGS.

3.1.2 Institutions and non-governmental organisations of usual care for elderly persons and persons with disabilities, with registered offices in Ceuta or Melilla, who are in attendance, must meet the following requirements:

(a) To be legally constituted and duly registered in the corresponding Administrative Records.

b) To have its scope of action limited to Ceuta and/or Melilla, according to its Statutes. c) Carishing for profit. For these purposes, non-profit-making entities and non-governmental organisations are also considered to be carrying out commercial activities, provided that they prove that the profits resulting from them are invested in their all in the fulfilment of its institutional, non-commercial purposes. (d) to dedicate themselves, in accordance with its Statutes, with a common character, to the attention of the elderly or persons with disabilities. (e) To be found in the tax and social security obligations. (f) Dispose of sufficient structure and capacity to ensure the achievement of the objectives, having the necessary operational experience to do so. (g) sufficient justification, if any, of the grants received prior to the IMSERSO. (h) Not to be involved in the rest of the prohibitions which, in order to obtain the status of beneficiaries of grants, are laid down in Article 13 (2) and (3) of the LGS.

3.1.3 The public institutions of the cities of Ceuta and Melilla must meet the following requirements:

(a) Having established action programmes for the groups of people whose attention is covered by this Order.

b) Submit a copy of the Government Council's Plenary Agreement authorizing the filing of the application.

Article 4. Competent bodies for the management, instruction and resolution of the procedure.

4.1 In the case of applications submitted by natural or legal persons resident in Ceuta and Melilla, in the case of applications of an ordinary, exceptional or extraordinary nature, the competent bodies for the instruction of the Procedure, evaluation of the applications and formulation of the motion for a resolution are the Management Units of the Provincial Directorates of the IMSERSO in Ceuta and Melilla.

The collegiate bodies responsible for issuing the report in which the results of the evaluation are carried out are the Provincial Boards of Management of the Provincial Directorates. In its operation, the provision for the collegiate bodies in the LRJ-PAC will apply to them. As far as the resolution is concerned, the competent bodies are the provincial directors of the IMSERSO in Ceuta and Melilla. 4.2 In the case of exceptional or extraordinary requests, submitted by beneficiaries of the State of care to persons with disabilities whose ownership corresponds to the IMSERSO: in the instruction of the procedure, evaluation of the applications and formulation of the proposal of the resolution will be competent the Unit of Management of Benefits of the General Directorate of the IMSERSO. In the issue of the report in which the result of the evaluation is carried out, the Central Board of Prstations is competent. In its operation it will be of application for the collegiate organs, in the LRJ-PA. The competent body for the resolution of these grants is the Director/General of the IMSERSO.

Article 5. Application, documentation, memory and error healing.

5.1 Applications: 5.1.1 Models and submission of applications: Applications for individual grants, whether they are ordinary, exceptional or extraordinary, as well as applications submitted by the institutions, the non-governmental organisations and the public institutions of the cities of Ceuta and Melilla will be formalised in the instance models which will be listed as Annexes in the corresponding calls for grants to older people and persons with disabilities, having to relate all types of disability services and programmes for which the interested parties apply for a grant.

Application models may be collected at the headquarters of the Directorate-General and the Provincial Directorates of the IMSERSO in Ceuta and Melilla. Requests addressed to the Provincial Directors/Directors or to the Director General of the IMSERSO may be submitted at their headquarters, as well as in the records and offices referred to in Article 38.4 of the LRJ-PAC. In the case of applications from beneficiaries of state centres of care to persons with disabilities whose ownership corresponds to the IMSERSO, the application shall be filed in the Register office of the Centre of Membership, which shall forward them to the Directorate-General within 10 working days from the date of receipt of the application, accompanied by the documentation set out in this Order and in the call, either original or photocopy of the original which, in this case, must be authenticated by that centre. 5.1.2 Deadline for presentation: It will be two months from the day following the publication in the Official Gazette of the corresponding call, made by Resolution of the General Directorate of the IMSERSO.

5.2 Documentation to be accompanied to the application: The original and/or authenticated documentation, which must accompany the application is, in addition to that established in this Ministerial Order, the one that establishes the (a) call, taking into account that the verification of the existence of data which is not in conformity with the reality, both in the application and in the memory or in the documentation provided, may, in the light of its importance, result in the refusal of the grant, without prejudice to any remaining liabilities that may arise.

For the effective enforcement of the rights recognized in Article 35 (c) of the LRJ-PAC, the individual, the entities and the applicant organizations shall accompany a copy of the original documents which they provide, they are immediately returned to them by the registration offices, once that copy has been certified and joined to the corresponding application. In the event that the original documents are required to be provided, the applicants shall be entitled to, at the time of their submission, duly completed with a stamp of the copy accompanying them.

5.2.1 Individual applications, whether ordinary, exceptional or extraordinary, shall be accompanied by the following documents: (a) DNI of the data subject. In the case of foreigners, document proof of the legal residence.

b) DNI of the legal representative, in the case of persons incapacitated judicially, or of the keeper of fact. (c) Accreditation, where appropriate, of legal representation. (d) Declaration, if any, of the keeper. (e) A document proving the declaration and qualification of the degree of disability as established by Royal Decree 1971/1999 of 23 December 1999 and, where appropriate, that of family members, up to the second degree of consanguinity, which coexist in the domicile of the applicant. (f) Family book, in the case of applicants who are economically dependent on the family of living together and who have their habitual residence in the family home. (g) Credit documents of the applicant's income. In the case that it depends economically on the family unit, the income of all the members who integrate the Economic Unit of Coexistence, up to the second degree of consanguinity, is also documented. (h) duly established budget or invoice to justify the cost of the subsidy requested. (i) Medical prescription, or report of the Social Services, or of the Assessment and Guidance Team that justify the need for the grant requested. (j) In the case of applicants who are beneficiaries of state-of-care facilities for persons with disabilities, whose ownership corresponds to the IMSERSO, the application must be accompanied by the medical-therapeutic and (a) the Centre's social security scheme, which justifies the need for the grant The application shall also be accompanied by the corresponding refusal decision, of the grant requested from the IMSERSO, issued by the competent authority of the Autonomous Community of residence of the applicant. If such a grant is not included in the catalogue of those granted by the Autonomous Community of residence of the applicant, such an end shall be given in the report of the social services of the centre which shall accompany the application. (k) Those who, where appropriate, are expressly determined in the calls for the purpose of the grants to be awarded.

5.2.2 Applications for grants, submitted by entities and non-governmental organisations for the care of older people and persons with disabilities, will be accompanied by the following documents:

(a) Proof of the applicant's personality, as well as the right to act in the name and representation of the applicant legal person.

b) Comppressed photocopy of the tax identification card. (c) Original, authentic copy, or certified photocopy of the duly legalized statutes. (d) Proof of the registration of the entity in the corresponding administrative register. (e) Certification showing the identification of the directors of the entity, members of its board or board, as well as the date of their appointment and choice. This certification must be accredited in the presentation of such data in the corresponding administrative register. (f) those documents which, where appropriate, are expressly determined in the convocation Resolutions, in relation to the purposes and actions, the scope of the implementation of those entities and non-governmental organizations and the nature of the services and programmes for which a grant is requested. (g) Supporting documentation of compliance with the tax and social security obligations laid down in the orders of the Ministry of Economic Affairs and Finance of 28 April 1986 (BOE of the 30th) and of 25 November 1987 (BOE of 5 March 1987). ). The abovementioned documentation must prove that the applicant is aware of these obligations during the 12 months immediately preceding the date of submission of the application. Where the non-governmental organisation or organisation is not subject to, or is exempt from, the obligation to make a statement for tax purposes, or is not required to discharge in the form of social security, it shall make a statement. responsible for the representative of the same person on the record that the said entity or organization is not obliged to discharge for tax or social security purposes, in addition to the corresponding administrative certifications, referring to the lack of of constancy of the entity or organization in the respective records of contributors to the Treasury Public and affiliated and high in Social Security. In the event of non-contribution of the documentation referred to in the preceding paragraphs, the applicant entity shall expressly express its conformity in order for the data to be collected ex officio by the convening body. To this end, it shall complete the relevant paragraph in the application model setting out the call. h) Statement responsible for the legal representation of the requesting non-governmental organization or organization, granted to an administrative authority or public notary, that it is not involved in the prohibitions to obtain the condition of beneficiary of grants provided for in Article 13 (2) and (3) of the LGS. The documents required in paragraphs 5.2.2 (a) and 5.2.2 (e) shall not be required where they have not been modified and are held by any organ of the acting administration, in which case the entity or organisation does not The applicant shall be entitled to apply the provisions of Article 35 (f) of the LRJ-PAC, provided that the date and the body or agency in which they were lodged or, where applicable, issued, and where they have not been submitted, are recorded in writing. more than five years after the completion of the procedure to which they correspond. In the case of the material impossibility of obtaining the document, the competent body may require the requesting entity to submit, or in its absence, the accreditation, by other means, of the requirements referred to in the document, with prior to the formulation of the motion for a resolution.

5.3 Explanatory notes to the substantial characteristics of the entity or non-governmental organization of care for the elderly and persons with disabilities or the public institution, as well as for each of the programmes for which a grant is requested. 5.3.1 The application for a grant must be accompanied by an explanatory memorandum on the substantial characteristics of the institution, or by the non-governmental organisation of care for the elderly and disabled and the programmes. which they present. In the case of applications submitted by the public institutions of the cities of Ceuta and Melilla, an explanatory note of the characteristics of the programmes requested must be accompanied.

5.3.2 The specific requirements set out in the non-accredited calls, as well as the data not completed in the application models, cannot be taken into account for the purpose of their assessment.

5.4 Subhealing of errors: If the initiation request did not gather the identification data, both the grant requested and the individual person, the entity, the non-governmental organization or the public institution of the City of Ceuta or Melilla applicant and/or any of those provided for in Article 70 of the LRJ-PAC, the applicant shall be required, in accordance with the provisions of Article 71.1 of the LRJ-PAC, to within ten working days, (a) to remedy the misconduct or to accompany the required documents, indicating that if they do not do so, the shall be withdrawn from its request, subject to notification of the decision to be made in accordance with the terms laid down in Article 42, of the same Law.

Without prejudice to the foregoing, the applicant may at any time be invited to complete the necessary requirements, in accordance with the provisions of Article 76 of the LRJ-PAC, granting to that effect a period of 10 days. (a) from the day following that of the notification, with an express warning that, if not so, it may be declared decayed in its right to such a procedure. However, the action of the person concerned shall be admissible and shall produce its legal effects if it occurs before or within the day on which the decision on the expiry of the period is notified.

Article 6. Budgeting of the programmes presented.

The entities, non-governmental organizations of care for the elderly and persons with disabilities and the public institutions of the cities of Ceuta and Melilla will complete the section referred to the budget that figure in the memory corresponding to each of the programmes submitted, specifying the estimates of expenditure necessary for the implementation of the activities constituting the content of the programme.

In the event that the total or partial subcontracting of the activity is proposed, it shall comply with the requirements and prohibitions laid down in Article 29 of the LGS. To this end, it shall be taken into account that the current costs attributable to the grant are subject to the following limitations:

6.1 The remuneration of the labour force attached to the fulfilment of the requested programme may be the subject of a subsidy up to the amount of the actual working time fixed for the corresponding professional groups in the Single Collective Convention for the staff of the General Administration of the State, published by Resolution of the Directorate-General for Work of 24 November 1998 (B.O.E. of 1 December), or in the table which prepare, where appropriate, by the Convening Steering Centre. This table shall be forwarded to the institution, non-governmental organisation or the requesting public institution together with the decision to grant it, except that, by direct application of other collective agreements of the sector to such employment staff, the Higher amounts. Only the remuneration payable for the activity carried out in the respective programmes may be charged to the grant.

6.2 The remuneration of staff employed in the service leasing scheme, which is always exceptional, will be allowed only in cases where, by virtue of the special characteristics of the (a) the development of the specific activities in question by the staff subject to the current labour law is not appropriate. 6.3 The costs incurred by the activities carried out in the condition of members of the Boards of Directors or the Boards of Directors of the entities or non-governmental organisations for the attention of persons shall not be imputed to the grant. (b) the elderly and people with disabilities, except in the maintenance and operation of the programmes and in support of the associative movement. 6.4 Allowances and travel expenses may be the subject of a grant in the amounts determined in the Single Collective Agreement for the staff of the General Administration of the State, and the reference to the Royal Decree must be understood. 236/1988, with its corresponding updates, referred to Group 2 of Royal Decree 462/2002, of 24 May, which repeals the previous one, as provided for in the Manual of Instructions for Justification, except that, by the direct application of other Collective agreements in the sector correspond to higher amounts.

Article 7. General criteria for assessment and determination of the amount of the subsidy.

7.1 For the award of grants, in addition to the amount of the overall budget included in the corresponding budget appropriations, which conditions, without the possibility of enlargement, the obligations to be contracted In addition, the assessment criteria to be taken into account will be as follows: 7.1.1 Individual grants: a) Economic situation: Family income per capita will be valued. For this purpose, all the economic resources of the family members, up to the second degree of consanguinity, which coexist in the same domicile of the applicant, including the economic resources of that person, shall be considered. In the event that the applicant resides at home other than the family member, but depends economically on the family unit, the income of all the members, up to the second degree of consanguinity, which integrates the unit, shall also be credited. family, including those of the applicant.

For the determination of family income per capita, all net economic resources, including income from work, capital income, business, professional or artistic activities, as well as pensions granted by public bodies or private entities, etc. The sum of the family resources will be divided by the number of members of the family unit. b) Personal situation: factors such as the total abandonment of the person by his family environment, the psycho-physical situation, as well as the total or partial orphanage will be taken into account. However, for the purposes of assessment, the orphan factor shall be taken into account only in persons under the age of twenty-six, except in the case of judicial training, where there is no age limit. (c) Family situation: This section will assess the degree of disability from 33 per cent, or permanent disability (in all grades), which may be suffered by family members, up to the second degree of consanguinity in the family. The person's home (excluding the person) is first taken by each person who has this circumstance. d) Social situation: Resources of the environment. The assessment of this paragraph shall be carried out by the Management Board of Prstations, taking into account the address of the person concerned and the resources and services available to the place of residence. (e) Other factors. This paragraph shall assess situations not referred to in the preceding paragraphs and which the Management of Benefits Unit considers it to be necessary to assess.

7.1.2 Grants to entities, non-governmental organizations for the care of the elderly and persons with disabilities and to the public institutions of the cities of Ceuta and Melilla:

a) Assessment of Social Need: The analysis or study of the social need and the proposed objectives will be taken into account in relation to existing public or private coverage.

b) Technical content: The technical content of the programme and its suitability for the objectives, the proposed actions and/or services, the number and characteristics of the beneficiaries, the means and the timetable shall be taken into account as well as the indicators for monitoring and evaluation of objectives in relation to the technical and material resources of the entity or non-governmental organisation of care for the elderly and persons with disabilities. c) Implementation: The territorial scope of the actions and programs carried out by the entity or non-governmental organization of care for the elderly and persons with disabilities, as well as the number of partners and affiliates, will be assessed. (d) Antiquity: It shall be assessed that the entity or non-governmental organization of care for such groups is constituted at least two years before the date of publication of the call. e) Specialization: That the specialization of the entity or non-governmental organization be credited to the attention to the collective to which the programs are directed, or that it is constituted as an association of the collective itself to which it represents. (f) Structure and management capacity: that the structure of the non-governmental organisation or organisation is sufficient and adequate to carry out the activities provided for in the programmes submitted directly and that its capacity and effectiveness (a) management is accredited, as well as the provision of assessment and quality systems that contribute to the achievement of the intended objectives. (g) External audit: It will be highly valued that the non-governmental organisation or organisation submits its management to regular controls. (h) Budget and funding: The budgeted cost and average cost per participant or beneficiary shall be taken into account. The amount of the budget of the non-governmental organisation or organisation in the last year, its assets, as well as the funding obtained from other institutions and their capacity to mobilise resources from other public and/or private entities, shall be assessed. (a) to those who have a private financing capacity of at least 10 per 100 of their total revenue budget. i) Social participation and volunteering: That the entity or non-governmental organization promote participation and social mobilization. It has a relevant number of volunteers for the development of its programs, prioritizing those that have a system of training of the volunteers and the incorporation of these to the activities. (j) The human resources equation: The lines of action of the entity or non-governmental organization in the field of human resources management that are assigned to the different programs shall be valued, taking into account:

1. The nature, characteristics and duration of the recruitment of pre-existing and newly incorporated salaried staff.

2. That the criteria for recruitment of staff contribute to the promotion of the employment integration of persons with disabilities, as well as other social groups on which there are special measures to promote employment. 3. The appropriate combination of the salaried staff with the voluntary staff, as well as the organisation according to the tasks which one and the other are assigned in consideration to the degree of specialization, dedication and stability that these tasks require.

k) Compliance with the obligations arising from grants received from the IMSERSO: The accuracy of the obligations incurred by the IMSERSO in respect of the grants awarded in previous years will be assessed. calls.

l) Continuity: The programmes in which the need to continue the need and having received a grant in the previous calls will be taken into account, have obtained a positive assessment of their implementation.

7.2 The grant of an individual grant will be incompatible with the free and simultaneous enjoyment of services covering the same assumptions and needs for which the grant was requested, either because it is provide directly by State or Social Security Agencies or by paid staff from their budgets, either by private institutions which are granted a public subsidy or operate under a convention.

Incompatibility is only partial when the services provided directly by the State, Social Security or Subsidised Entities Bodies do not have the same scope as those provided for in the Annex. on types of grant of this Order and, in the case of subsidised institutions, the allocation of which does not cover the total cost of the benefits they perform. In these cases grants may be awarded to cover the cost difference not covered by grants or by existing budget allocations. In general, the benefit of the same beneficiary of several individual grants, or of various services in charge of public or private institutions, shall be compatible where they are different in nature and serve different needs. 7.3 The granting of individual grants, given the limited nature of the appropriations for these payments, will be made in the light of the personal, family, social and economic circumstances of the applicants. 7.4 The granting of grants to non-governmental organizations and organizations for the attention of the elderly and persons with disabilities as well as to the Public Institutions of the Cities of Ceuta and Melilla, will be carried out in the conditions of the services, the amounts of the fees to be paid by the beneficiaries and the economic collaboration for the support of the Centre, Institution or Service or for the development of the activity in question. The grant of a grant to non-governmental entities and organisations and to the public institutions of such cities will be incompatible with other grants covering the same programmes for which the grant was requested. IMSERSO, either because they are provided directly by State Agencies, or by Social Security, or by paid staff from their budgets, either by private institutions which are granted a public subsidy or are operating under convention. Incompatibility shall be partial only if the programmes provided by the institutions and the institutions specified do not have the same scope as those provided for in this Order, or, in the case of an institution or an institution whose Do not cover the total cost of the programmes you make. In these cases grants may be awarded to cover the cost difference. In general, the benefit of the same beneficiary of various grants will be compatible when they are different in nature and meet different needs. 7.5 For the determination of the amount of the grant, the characteristics of the applicants shall be taken into account and the services and programmes presented are relevant for the purpose of the grant. In no case shall the amount of the grants exceed the actual cost of the needs to be covered.

Article 8. Reports.

In order to facilitate the best evaluation of applications, the Performance Management Units may require non-governmental entities and organizations for older persons and persons with disabilities to be eligible for assistance. extension of the information contained in the memoirs, as well as requesting the technical reports that they deem necessary to the Directive Centers and Organisms that are competent for reasons of the matter.

For these purposes, it is necessary to take into account the obligation of the programs presented to be accommodated in the regulations of general application in the field of the State, as well as to the one established in the territorial field where the activity is performed. The time limit for the issuance of the reports shall be ten working days, except that the Performance Management Units, in accordance with Article 24 (3) (a) of the LGS, shall take account of the characteristics of the requested report, or of the report itself. procedure, request that they be issued within a shorter or longer period, without the latter being able to exceed two months.

Article 9. Resolution.

9.1 The provincial performance management units, and where appropriate, the Performance Management Unit of the IMSERSO Directorate-General, in the light of all the actions, will formulate the appropriate proposal for a final resolution.

This proposal, as set out in Article 24.4 of the LGS, shall express the ratio of applicants for which the grant of the grant and its amount is proposed, specifying its assessment and the criteria for assessment followed to carry out the assessment. 9.2 The Provincial Directors and the Director/General of the IMSERSO, after audit of the commitment of the expenditure when it is mandatory in accordance with the provisions of Law 47/2003, of 26 November, General Budget, shall adopt the resolutions that proceed. The decisions shall be reasoned, and in any event the basis of the decision to be adopted shall be accredited in accordance with the provisions of Article 25 (2) of the LGS. The decisions shall be issued and notified to the applicants within the maximum period of six months from the date of publication of the respective calls, in accordance with Articles 25.4 and 26 of that Law. Exceptionally, an extension of the maximum time limit for resolution and notification may be agreed, in the terms and limitations set out in Article 42.6 of the LRJ-PAC, with the agreement being communicated to the applicants. Against decisions on the grant or, where appropriate, refusal of the grants to be awarded by the Director/Provincial, the interested parties may bring an appeal to the IMSERSO Directorate-General within one month. counted from the day following that of its notification. The decisions of the Director/General of the IMSERSO shall end the administrative route, and may be brought against the same replacement powers, before the Director/General of the IMSERSO within one month, or be challenged directly before the judicial-administrative judicial order in the form and period provided for in the Law of the Law of the Jurisdiction-Administrative Jurisdiction. After the maximum period laid down and no express resolution has been given and notified, the application may be understood to be dismissed, as provided for in Article 25.5 of the LGS, without this exemption from the legal obligation to resolve. The grants awarded shall be made public in the Official Gazette of the State, in accordance with the terms laid down in Article 18.1 of the LGS, with the limitation laid down in paragraph 3 (d) of that Article in respect of grants awarded to natural persons. The amount of the grants awarded under no circumstances may be such that, in isolation or in competition with other grants, aid, revenue or resources for the same purpose, from any government or entity public or private, national, European Union or international bodies, exceeds the cost of the aid or programme requested. The grant of a grant under this Order does not entail any obligation on the part of the Ministry of Labour and Social Affairs or its bodies to award grants in the following financial years. individual needs or similar programmes.

Article 10. Payment of the subsidy.

The beneficiaries will have to credit, in advance of the grant, in accordance with the provisions of Article 34.5 of the LGS, which are in the current of their tax and social security obligations, according to (a) the conditions laid down in Article 5 (2) (g) of this Order;

If, by reason of the nature of the activities of the subsidised programme, its subcontracting has been authorised, the evidence of the specialisation of the entity with which it is subcontracted shall be provided. the implementation of the activities of the subsidised programme; it shall also be established that the entity with which it is subcontracted is in line with its tax and social security obligations. In addition, it must be established, by means of a declaration responsible for the beneficiary, or, where appropriate, of his legal representative, that he is not involved in the other prohibitions in order to obtain the status of beneficiary of subsidies established in the Article 13 of the LGS, which does not contain any of the causes referred to in Article 29.7 (b), (c), (d) and (e) of that legal text. Similarly, in those programmes for which the intervention of voluntary staff has been or is envisaged, they must provide proof that they have an insurance policy for accidents and sickness, and for civil liability in favour of such insurance. personnel. The grant shall be paid in one or two instalments, depending on the nature of the grant, and payments may be made in accordance with Article 34.4 of the LGS. It is also expressly envisaged that advance payments will be made, which will involve the provision of funds prior to the justification, as the necessary financing to enable the actions inherent in the grant to be carried out. The decision shall provide, where appropriate, whether the advance is conditional or not on the lodging of a security.

Article 11. Variations in programmes or grants.

Any alteration of the conditions under consideration for the grant of the grant and, in any event, the concurrent obtaining of other grants, aid, income or resources for the same purpose, from any national, public or private authorities or entities of the European Union or international bodies may give rise to the amendment of the decision to grant, in accordance with the provisions of Article 19.4 of the LGS.

Entities and non-governmental organizations for the attention of the elderly and persons with disabilities, as well as the public institutions of the cities of Ceuta and Melilla, may request, exceptionally, the modification of the content and/or the amount of the service or programme covered by the grant, as well as its form and time limits for the implementation and justification of the expenditure concerned, where there is any eventuality affecting or hindering seriously the development of the programme or service. Requests for amendments must be sufficiently reasoned and must be made immediately to the appearance of the circumstances justifying them and, in any event, before the end of the period of implementation of the subsidised programme. The applicants shall be informed of the date on which the application has entered the Register of the respective Authority, from which the calculation of the time limit for resolution is initiated, by means of communication which shall be addressed to them by the referred to in Article 4 (4) of the LRJ-PAC, in accordance with the provisions of Article 42.4. The resolutions of the requests for modification shall be made by the Director/Provincial/General, and shall be notified within the maximum period of three months from the date of filing of those in the Register. Against the decisions handed down by the Director/Provincial, an appeal may be brought before the General Directorate of the IMSERSO, within one month from the day following that of its notification. Against decisions of the Director/General of the IMSERSO, the replacement of the right of replacement may be brought within one month from the day following that of the notification of the decision, in accordance with the provisions of the LRJ-PAC; or, directly, a judicial-administrative appeal within two months, counted from the day following that of the notification of the decision, in accordance with Law 29/1998, regulatory of the Jurisdiction-Administrative Jurisdiction. On the expiry of this maximum period of time, without the express decision being given and notified, the application shall be deemed to have been deemed to have been applied, in accordance with Article 43 (2) of the LRJ-PAC, with the effect of having regard to the (a) the administrative procedure which terminates the procedure, without prejudice to the obligation to issue a confirmatory express decision. In addition, the Director/Provincial/General shall give the decisions which come when the amount of the subsidy is to be reduced, on the grounds that the grants, aid, revenue or resources for the same purpose, from any national, public or private authorities or authorities of the European Union or international bodies have already received in isolation, already in concurrence for the same purpose, the total cost of the aid or of the the programme requested, in accordance with the provisions of Article 19.3 of the LGS, drawback of the excess, in accordance with the provisions of the final paragraph of Article 17.1 of this Order.

Article 12. Obligations of the beneficiaries.

The beneficiaries shall be obliged to fulfil the obligations which, as a general rule, points to Article 14 of the LGS, those provided for in Articles 13, 14 and 15 of this Order, and the following: (a) the granting of the grant in the form, conditions and time limit laid down for each type of service or programme and, failing that, before 31 December of the year following that of the call, without prejudice to the possibility of authorisation of extension.

b) Justify before the Steering Center that the requirements and conditions are met, as well as the performance of the activity and the fulfilment of the purpose to determine the grant or the enjoyment of the grant. (c) to manage and carry out directly those activities which constitute the main content of the programmes for which grants are requested, with the exception of those activities which, by their nature, must be subcontracted, without the percentage may exceed 30 per 100 of the amount of the subsidised programme. Subcontracting shall be adjusted as soon as Article 29 of the LGS is available. (d) Submit to the actions of verification, monitoring and inspection of the application of the grant, as well as to the financial control corresponding to the General Intervention of Social Security. (e) to communicate, as soon as it is known, to the granting Centre and, in any event, prior to the justification of the grant, to obtain other grants, aid, revenue or resources to finance the activities supported. f) In the case of entities and non-governmental organizations of care for the elderly and persons with disabilities, as well as in the public institutions of the cities of Ceuta and Melilla, the total amount of the grant in an open bank account exclusively for the income and payments made from the grant received. (g) such entities, organisations or public institutions shall, in a visible form in the material used for the dissemination of the subsidised programmes, incorporate the logo enabling the origin of the subsidy to be identified, according to the model to be established in the call. (h) to have an insurance policy for accident and sickness insurance and civil liability in favour of the voluntary staff participating in the subsidised programmes, as required by Articles 6 (d) and 10 of Law 6/1996 of 15 January 1996; Volunteering. (i) Dispose of the accounting records, completed records, documentary supports of the activities carried out and other documents duly audited in the terms required by the applicable mercantile and sectorial legislation, for the purpose of ensure the proper exercise of the powers of verification and control. (j) Keep the supporting documents for the implementation of the funds received, as long as they can be the subject of checks and inspections. (k) Any revenue generated by the subsidised programmes or other financial returns generated by the funds provided to the beneficiaries shall increase the amount of the grant awarded and shall apply to the subsidised activity. If it is not applied to the alleged case, the Authority competent to terminate the application for amendment, as provided for in Article 11, on a proposal from the beneficiary of the grant, may authorise its application to other social purposes. provided for in the same call, and their return in any other case. (l) In the programmes in which, following the agreement of the Council of the Autonomous Cities of Ceuta and Melilla, some of its public institutions receive grants for the removal of architectural barriers during the implementation period provided for in the call, the public institution must hold sufficient ownership of the land or buildings concerned, as well as have the respective licences to enable the works for which it is (a) (m) Proceed for the reimbursement of the funds received in the cases referred to in Article 17 of this Order. (n) Communicate to the Steering Centre any variation produced, from the date of its submission, in the statutes or in the composition of the Board of Directors or governing body of the non-governmental organisation or subsidised entity, by registering in the corresponding register. (o) To grant prior approval to the proposal for a decision on the granting of a concession to the current in compliance with its tax obligations and the social security system.

They will also be required to present a new memory of the subsidized programs, adapted to the content of the grant resolution, if the Steering Center so requests.

Article 13. Monitoring, monitoring and evaluation.

In accordance with Articles 14.1.c) and 32.1 of LGS, the grant beneficiaries shall be subject to the verification, monitoring and evaluation actions to be determined by the Provincial Directors/Directors and the Director/General of the IMSERSO, providing as much information as required in the Order to verify the correct execution of the activities supported.

Similarly, those beneficiaries of the grant will be subject to financial control actions corresponding to the General Intervention of Social Security and those provided for in the legislation of the Court of Auditors in (a) the extent to which the aid is granted, and shall regularly provide the level of compliance with the activities, in accordance with the timetable and instructions for monitoring.

Article 14. Justification of expenditure.

The beneficiaries of the grants are required to justify the costs incurred in respect of the grants awarded, within one month from the date of the end of the period for carrying out the activity. referred to in Article 12 (a) of this Order, in accordance with the instructions and requirements that the Provincial/General Directorates of the IMSERSO, as a grant agency, make to them. 1. The supporting documentation of the expenditure incurred by the grant shall be submitted for each of the activities, services or programmes supported.

2. In the case of entities and non-governmental organisations of care for the elderly and persons with disabilities, as well as in the public institutions of the cities of Ceuta and Melilla, beneficiaries of grants, justification shall be accompanied by a supporting statement for each of the concepts of expenditure included in the subsidised programme, such as:

(a) Staff assigned to the subsidised programme: Their remuneration may not exceed the maximum limit, established for each group, in the Single Collective Convention for the staff of the General Administration of the State, except the direct application of another collective agreement of the sector. The justification includes the following documents: Contract of work.

Payroll signed by each worker. TC1 and TC2 documents, receipts or quotas for Social Security and, where applicable, TC2/1 or TC2/2 (EC) bonus. Forms 110 and 190 of income per withholding of IRPF. Copy of the collective agreement of application, if applicable.

(b) In the case of the leasing of services of collective liberal professionals: the salary established for the category is regarded as the maximum limits for remuneration attributable to the justification of the subsidy Professional in the Single Collective Agreement for the staff of the General Administration of the State. The justification shall include the following documents:

Service Lease Contract.

Receipt of the amount accrued for the service, including name of the landlord, NIF, date and period of settlement. Document certifying discharge of the tax on Economic Activities and receipt of the amount due in the period. Printed 110 and 190 income from IRPF withholding tax. Application of VAT or IPSI where applicable. Receipt of the amount due for the collaboration, dated and signed by the preceptor, in which his name, surname and NIF, as well as his professional category, the concept of the collaboration provided, the total amount and the retention to be included position of the IRPF. Forms 110 and 190 of income per holding of IRPF.

c) Voluntary personnel: The expenses incurred in the exercise of their voluntary activity are included, in accordance with Law 6/1996, of 15 January, regulating the Social Volunteering. The costs associated with the compulsory insurance for civil liability of this staff are also included. They are not included in the expenditure to subsidise the bonuses to voluntary staff. The justification shall include the following documents:

Policy and corresponding receipt of accident insurance, sickness and civil liability, subscribed by the entity in favour of the voluntary staff involved in the subsidised programmes.

Nominal ratio and copy of the DNI of this staff.

d) Expenses derived from sporadic collaborations: To be provided by professionals, understanding these as a timely participation in the realization of some of the activities of the program that does not extend in time.

If the activity performed does not require high in the registration of the Economic Activities Tax, nor the formalization of written contract, it will be presented:

Receipt of the amount accrued, dated and signed by the recipient, in which the name, surname and NIF of the recipient must be included; professional category, collaboration provided and period of time accrued; total amount and retention carried out by the IRPF

Printed 110 and 190 income from IRPF holds.

The expenses incurred by the members of the Board of Directors or the Board of Directors of the entities arising from the development of this function may not be included in this concept.

In the case of staff layoffs, the expenses related to the compulsory liquidation are included; not the expenses generated by the assistance of lawyers or indemnities to satisfy. (e) allowance expenses: The maximum amount of each diet or travel expense shall be that established for the staff of the IMSERSO (Group 2 of the staff of the Administration) or, where appropriate, in the collective agreement of the sector for the case of application.

(f) Accommodation expenses: They shall be justified by invoice issued by the corresponding hotel establishment. No account shall be taken of the extra costs of telephone, mini-bar, etc. Invoices or receipts must include at least the following information: Name of establishment, NIF and address, stamp, customer's name, number of stays, unit price and total amount of the invoice.

VAT settlement or, where applicable, IPSI, date, received and signature of the establishment responsible.

g) Travel expenses: They shall be justified by means of transport tickets. In case of use of the services of a travel agency, the invoice justifying the expenditure by displacement shall specify the number of persons and days of stay, as well as the concepts that are the subject of the expenditure, with their unit prices.

The costs of taxi travel, documented by receipt, shall be admissible only if they correspond to those made up to or from railway stations, buses, ports and airports, unless justified by the entity of the need for its use. These receipts must be completed in full, indicating the service, the date, the amount and the name of the user.

3. In general, the supporting documents for grants awarded shall meet the following requirements:

Invoices or receipts: (a) Figures shall be issued in the name of the individual or recipient of the grant, specifying in detail the material supplied or the service provided. In the case of collective invoices, the corresponding certification of the entity in which the name of the users is recorded shall be submitted, as well as their contractual relationship with the entity and the subsidised programme.

b) Both invoices and receipts must be included:

Invoice number.

Identification data of consignor (name, name, name or social reason of the consignor, NIF and domicile). Identifying data of the recipient (name, NIF, address). In the case of entities benefiting from these grants, the invoices shall reflect the name of the subsidised entity, its registered office and its CIF. Detailed description and unit price of the operation and its total consideration. The corresponding VAT or the IPSI should be reflected where appropriate (where the fee is passed on within the price, the expression "VAT included" or "IPSI included" may be indicated). Place and date of issue (at this point, the date of issue shall be required to be within the time limit laid down in the rules of the concession). The invoice shall also be required to appear on the invoice (signature and stamp of the issuer of the invoice).

(c) The form of payment of the invoice shall be indicated: transfer, cheque (indicating the number) or cash. In the last case, and if the receipt is not included in the invoice, the issuer of the invoice will be presented with proof of the total consideration. Checks must always be nominative.

(d) Tickets issued by registered machines shall also be permitted provided that they meet the following requirements: date and number, DNI or NIF of the consignor, tax rate applied or the expression VAT or IPSI included and consideration total.

In all cases, the retention and entry, in the Delegation of the State Agency of the Tax Administration, of the amounts by income of the work, yields of economic activities or by the income from the lease or sub-lease of urban buildings, in accordance with the terms laid down in the rules governing the income tax of the physical persons.

Likewise, in the case of the remuneration of contract staff, the income of the contributions in the General Treasury of Social Security must be credited. Expenditure which, in a manner which is not in doubt, is in accordance with the nature of the activity supported, shall be eligible, as provided for in Article 31.1 of the LGS, in the year of the call, or in the year following that of the call, and shall be paid before the end of the period of justification laid down in the first paragraph of Article 14 of that Order. In no case shall the cost of these expenses be higher than the market value. 4. Expenditure shall be justified by original invoices and other documents with an equivalent probative value valid in commercial legal traffic or administrative efficiency. 5. In the case of execution of works or of supply of goods of equipment or provision of services by consulting firms or technical assistance, the provisions of Article 31.3 of the LGS shall be provided. 6. The subsidy received may be justified on the basis of the costs which, where appropriate, may have been incurred in the course of the year in which it was granted, provided that they relate to the actual costs of the activities included in the the programmes supported by the call. In the event that the subsidised programmes are of continuity, only the costs incurred since the date of completion of the actual implementation of the programme supported in the previous call shall be eligible for the grant. The Expenditure Justification Instructions shall contain the specific exceptions or specifications for any other documentation deemed appropriate, in order to further rationalise the justification for the expenditure. 7. Revenue and the financial returns referred to in Article 12. (k) of this Order, must be justified on the basis of the subsidised programmes to which they have been charged, in accordance with the relevant Instructions for Justification. 8. Where individual grants, or grants to entities, non-governmental organisations and the Public Institutions of the Cities of Ceuta and Melilla have been financed, in addition to the grants awarded under the the calls made in accordance with this Order, with own funds or other grants, or resources granted by other public or private authorities or entities, national or international, shall be credited to the justification, the amount, the provenance and the application of such funds to the activities subsidised. 9. If the period of justification expired, the person receiving the grant would not have submitted the corresponding documents, he will be required to contribute within twenty days, communicating that, after the same without attending the requirement to justify the requirement, with the consequences laid down in Articles 30.8 and 37 of the LGS.

Article 15. Supporting and explanatory memorandum on the implementation of the subsidised programme.

Entities, non-governmental organisations and the public institutions of the cities of Ceuta and Melilla shall submit, before the convening body, a supporting document for the implementation of the grants awarded and explanatory to the implementation of each programme, within one month of the completion of the actions of each programme, and, in any event, within the time limit laid down for the justification of the expenditure, unless, (a) the time limit for the application of Article 11 of this Regulation is amended; Order.

For these purposes, the minimum contents of such Memories shall be as follows:

1. Entity.

2. Name of the programme. 3. Collective attention. 4. Brief descriptive introduction of the content of the programme. 5. Period of implementation of the programme. 6. Economic summary: subsidised amount, broken down by source of funding and by concepts of expenditure; state of settlement of the programme. 7. Direct user numbers. 8. Requested modifications: analysis of their need. 9. Territorial location of the programme. 10. Methodology or instruments used. 11. Actuations made. 12. Planned objectives, quantified as far as possible. 13. Results obtained from the program, quantified and valued. 14. deviations from the intended objectives. 15. Conclusions.

Article 16. Responsibility and sanctioning regime.

The beneficiaries of the grants referred to in this Order will be subject to the responsibility and sanctioning regime which on administrative infringements in the field of grants establishes Title IV of the LGS. They will also be subject to the provisions of Title IX of the LRJ-PAC, and of Royal Decree 1398/1993 of 4 August, approving the Rules of Procedure for the exercise of sanctioning powers.

Article 17. Reintegros.

1. The sums collected and, where appropriate, the revenue generated by the programmes and interest accrued by the subsidy, as well as the requirement of the corresponding interest for late payment from the time of payment of the subsidy, shall be recovered. grant until the date on which the origin of the refund is agreed, in accordance with Articles 37 and 38 of the L.G.S., and in addition in the following cases: (a) Obtaining the subsidy by distorting the conditions required for this purpose or hiding those that would have prevented him.

b) Total or partial non-compliance with the objective, the activity, the project or the non-adoption of the behaviour underlying the grant of the grant. (c) Failure to comply with the obligation to justify, or insufficient justification, in the terms laid down in Article 30 of the LGS, and in Articles 14 and 15 of this Order. For these purposes, the existence of a subsidy remaining uninvested in the programme without justified cause shall be understood as non-compliance. It shall also be deemed to have been non-compliance, for the purposes of the origin of the refund, in cases where the grant of the subsidy has been withheld as a result of a judicial mandate, in order to ensure that the amounts are from the grant. (d) Failure to comply with the obligation to give adequate publicity to the public nature of the financing of the programme, investments or actions of any kind covered by the grant, in accordance with the terms laid down in Article 12. (g) of this Order. (e) Failure to comply with the conditions imposed on the beneficiaries and on the undertakings given to them for the grant of the grant. For these purposes, the application of the subsidy to concepts of expenditure other than those which were established, without the authorisation of the granting body, shall be understood as non-compliance. Furthermore, failure to fulfil the obligation of destination, by means of disposal or taxation of the goods covered by the grant, will be a cause of drawback. (f) Resistance, excuse, obstruction or refusal of the actions of financial verification and control provided for in the LGS. and in Article 13 of this Order, as well as the failure to comply with the accounting, registration or conservation obligations (i) documents where it is impossible to verify the use of the funds received, the fulfilment of the objective, the performance and regularity of the activities supported or the participation of grants, aid, revenue or resources to finance the subsidised activities from any public or private authorities, national authorities, the European Union or other international bodies. Similarly, in the case referred to in the last paragraph of Article 11 of this Order, the excess shall be recovered from the cost of the activity carried out, as well as the interest of the corresponding delay.

2. The procedure for reimbursement shall be governed by the provisions of Articles 41 to 43 of the LGS., as well as by the provisions of this Order, the following bodies being competent for their processing and resolution:

a) For their initiation, ordination and instruction, the Provincial Directorate of Ceuta and Melilla and the Directorate General of IMSERSO under its territorial scope.

b) For its resolution the Director/General of the IMSERSO in the case of grants to beneficiaries of State Centers for persons with disabilities, and in other cases, the Provincial Directors/Directors of the IMSERSO.

The declarative procedure for non-compliance and the origin of the refund shall be initiated ex officio at the initiative of the convening body, once the supporting documentation of the grant expenditure has been revised and not found complete and in full or in part, or in the event of the detection of any of the other causes of drawback.

It shall also proceed to the initiation of the procedure as a result of a higher order, of the reasoned request of other bodies having or not assigned powers of inspection in the matter, or of the formulation of a denunciation. It shall also be initiated as a result of the financial control report issued by the General Social Security Intervention. The processing of the procedure shall in any event ensure the right of the person concerned to the hearing. The maximum time limit for resolving and notifying the resolution of the refund procedure shall be 12 months from the date of the initiation agreement. That period may be suspended and extended in accordance with Article 42. 5 and 6 of the LRJ-PAC. If the time limit for resolving the case has elapsed without the express resolution being notified, the procedure shall be terminated, without prejudice to the continuation of the proceedings until the termination of the proceedings and without prejudice to the limitation of the actions carried out until the end of that period. The declaration of non-compliance and of the origin of the refund shall end the administrative route, and may be brought against the same appeal, within one month, before the General Directorate of the IMSERSO, if the was issued by the Provincial Directorate; or the right of replacement, within the same period of time, if the decision was given by the Directorate-General of the IMSERSO, or be directly challenged before the judicial-administrative judicial order, in the form and time limit laid down by the regulatory law of that jurisdiction. Judgment shall be delivered by the end of the proceedings and the proceedings shall be filed if the beneficiary voluntarily reintegrates the quantities for which the application is incorrect, and at any time in the proceedings. in the case of the Provincial Directorate, or the Directorate-General of the IMSERSO, by virtue of its scope, before the declaration of the declaration of non-compliance and the origin of the refund is given. If the procedure has been initiated as a result of facts which may constitute an administrative infringement, they shall be brought to the attention of the competent body for the initiation of the relevant sanctioning procedure. The amounts to be reintegrated will have the consideration of income from public law, resulting in application of the provisions of Law 47/2003, of 26 November, General Budget. 3. The interest of the applicable delay in the matter of subsidies will be the legal interest of the money increased by 25%, unless the General Budget Law of the State establishes a different one.

Single repeal provision. Regulatory repeal.

The Order of 19 November 2001 laying down the regulatory basis for the granting of public aid to persons with disabilities within the scope of the Migration Institute is hereby repealed. Social Services (IMSERSO), (Official Gazette of the State of 287, 30 November). In addition, the remaining provisions of equal or lower rank are hereby repealed, in so far as they are contrary to the provisions of this Order.

Single end disposition. Entry into force.

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

Madrid, 12 July 2005.

SANCHEZ-CAPTAIN BOILER

Secretary of State for Social Services, Families and Disability and Mr. Director General of the Institute of Older and Social Services.

ANNEX Grant Catalog

A) Individual grants:

1. Rehabilitation grants: 1.1 Early care: a) Physical therapy.

b) Psychoptricity. c) Language therapy.

1.2 Functional medical recovery:

d) Physical Therapy.

e) Psychoptricity. f) Language therapy. g) Orthoprosthetic medicine: Includes the acquisition or renovation of glasses or lenses and prostheses.

1.3 Psychotherapeutic treatments. 2. Specialist assistance grants:

2.1 Personal Assistance: (a) Maintenance: Includes food procurement services for special diets and the supply of processed food.

b) Personal development.

2.2 Home Assistance:

a) Temporary personal service provision: Includes laundry and ironing services, personal grooming (daily service) and temporary replacement of direct family members.

(b) Permanent provision of personal services: Includes the annual provision of the services referred to in the preceding paragraph, except temporary replacement of direct family members. c) Adaptation and functional repair of the home.

2.3 Institutional Assistance:

a) In residential centers for seniors or with disabilities.

b) In Occupational Care Centers.

2.4 Institutional Assistance in Specialized Care Institutions:

(a) Unitarian Social Services Grants: In boarding school.

On a half board basis.

2.5 Mobility and Communication:

a) Increased displacement capacity: Acquisition of wheelchairs.

Obtaining the driving licence. Acquisition and adaptation of motor vehicles.

b) Removal of architectural barriers.

c) Potentiation of relationships with the environment: Acquisition of technical resources.

3. Complementary grants.

3.1 Transport: a) Transport for rehabilitation and specialist assistance.

b) Special transport.

3.2 Dining:

a) Individual food grants in Centers.

b) Individual food grants in specific cases.

3.3 Residence:

a) Grants for residence in Centers, including dining room.

b) Grants for residency in individual cases.

4. Grants for professional activities:

4.1 Professional promotion: a) Professional recovery.

B) Grants for entities and non-governmental organizations:

1. Maintenance of Centers and Services: 1.1 Operation of Centers and Services.

1.2 Training and improvement of personnel.

2. Promotion and support of activities:

2.1 Scientific and technical activities.

2.2 Associative and community activities.

C) Grants to the public institutions of the cities of Ceuta and Melilla:

1. Maintenance of Centers and Services.

2. Removal of architectural barriers.