The various operations to be carried out in the implementation of the budget are generally regulated in Law 47/2003 of 26 November, General Budget, and in the Budget Law for each financial year. Such regulation should be supplemented by the specification of operations and procedures to be carried out at the end of this financial year.

For this reason, it is necessary to determine the time limits for the processing of expenditure files to be audited and to intervene and for the remission of the accounting documentation necessary for the registration of the operations proper to the closure of the exercise, for the ordering of payments and realization of the same, as well as for the concreteness of different operations regulated in Law 47/2003, of November 26.

As a matter of fact, at the initiative of the General Intervention of Social Security and on the proposal of the Secretary of State for Social Security, I have:

Article 1. Scope of application.

The provisions of this order are applicable to the entities of the Social Security system within the meaning of Article 2 (1) (d) of Law 47/2003 of 26 November, General Budget, and are intended to to regulate the actions to be carried out by the managing bodies of the said entities in order to close the budgetary and non-budgetary accounting for the financial year 2014.

Article 2. Submission and processing of records and accounting documents.

1. The managing bodies of the entities subject to the intervention agency shall have as a deadline for the submission to the prior audit of the dossiers of approval of the expenditure to the interventions delegated to the central services and participations Territorial delegates (hereinafter referred to as delegated interventions) on 3 November.

Expenditure Authorization documents shall have as their date of entry into the accounting offices of all entities within the scope of this order on the 14th of November.

2. The managing bodies of the institutions subject to the intervention agency shall have as their deadline for the submission of the dossiers for the purchase of expenditure commitments to the assistance delegated on 25 November. This same period shall apply in the case where files are sent to be audited in which the expenditure is included in a single administrative act.

The expenditure commitment documents D shall have as their date of entry into the accounting offices of all entities within the scope of this order on 5 December. This same period shall be calculated for the submission of the AD documents.

3. The managing bodies of the institutions subject to the financial controller shall have as their deadline for the submission of the dossiers for the recognition of the obligations to the interventions delegated on 19 December. The same period shall apply in the case of the submission of files to be audited and to intervene where approval, commitment of expenditure and recognition of the obligation are included in a single administrative act.

Accounting documents that include the recognition stage of the obligation, as well as the remaining accounting documents other than those indicated in the preceding paragraphs, will have an entry deadline at the accounting of all entities within the scope of this order on 30 December.

4. Except for the time limits laid down in paragraphs 1 and 2 above, the records and accounting documents resulting from compliance with laws or regulations, those authorised and approved by the Council of Ministers, shall be the subject of recognition of the right to benefits, which are necessary to implement the budgetary changes and readjustment of annuities, those relating to staff expenditure, to the obligations of previous years, to the adjustment of VAT, those that are managed through the advance processing procedure and those that generate commitments on multiannual expenditure, the derivatives of the agreements concluded with the autonomous communities for the control of temporary incapacity and those resulting from the actions provided for in the additional provision nineteenth of Law 47/2003 of 26 November.

Similarly, except for the time limit laid down in paragraph 3 of this Article, for the purposes of prior intervention, all the records for the recognition of obligations arising from those whose approval and commitment of expenditure have been exempted from the time limits laid down in paragraphs 1 and 2 above, and the corresponding accounting documents, duly filed and authorised, must be entered in the accounts, with a deadline of 30 December 2014.

5. In addition, the documents to be issued for the accounting formalisation of the following transactions to be charged for the financial year 2014 are exempted from the time limits set out in paragraphs 1, 2 and 3:

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

b) Expenditure on reinsurance and contributions to common services.

c) Unpaid, rollbacks and reintegrals paid by financial institutions.

d) Final application of expenses and income related to the settlement of contributions.

In these cases, the managing bodies will have to send the accounting documents of these transactions to the accounting offices, having as their deadline of entry into the accounts on 6 March 2015, roll back to 31 December 2014 all the formalities and supporting documents resulting from those operations.

6. The last day to make payments with material outflow of funds shall be 30 December 2014, resuming the same on the first working day of January 2015, for which, the managing bodies of the provincial addresses, as well as of the central services of the General Treasury, and mutual occupational accidents and occupational diseases of Social Security, shall forward to the accounting offices, in good time, the documents relating to the orders and the materialisation of the payment of the proposals made.

7. The payment proposals "to be justified" issued by appropriations from the 2014 expenditure budget shall have as their date of entry into the accounting offices on 19 December, except the proposals for payment "to be justified on the outside". whose deadline will be the 15th of that month. Only obligations of the financial year may be met by such bookkeeping, with the exceptions provided for in Article 79.3 of Law 47/2003 of 26 November.

Article 3. Formalisation of operations, payments from the fund for manoeuvre and payments to be justified.

1. Both the General Treasury of Social Security and its provincial addresses, as well as the mutual occupational accidents and occupational diseases of Social Security shall issue and transmit to the accounting offices the documents "P", "EPO", 'R' and 'FRPGs' which correspond to formalisation operations from the financial year 2014, prior to the closure of the operations of the day 30 December 2014, with the exception of operations related to benefits, the materialisation of which payment is made in the following year as a centralized payment financial operation.

2. The administrative units responsible for the operating fund shall take the necessary measures to ensure that all accounting documents relating to payments made from the operating fund and its final application to the expenditure budget shall be recorded in the accounting information system before the end of the day of 26 December 2014. These operations shall not be carried out after further payments from the exercise of the financial year 2014.

3. The administrative units responsible for processing the payments 'to be justified' shall take the necessary measures to ensure that the accounting documents relating to payment transactions are duly justified. registered in the accounting information system before the end of the day of the day of December 26, 2014. These operations entail the realization of the reintegrations of the amounts freed to justify that they are not invested in the exercise, of which the care centers abroad of the Social Institute of the Navy are excepted, in accordance with the provisions of the fifth additional provision of Law 47/2003 of 26 November 2003 and in Article 2 of Royal Decree 938/2005 of 29 July laying down rules on the monitoring and accounting application of the funds available in services abroad.

In the same way, before 26 December 2014, the administrative units responsible for processing the payments "to justify", must send to the accounting offices the relation of the payments made in the financial year with funds to be used to justify for which the relevant supporting account is to be approved for that date. All this in order to ensure that budgetary expenditure is adjusted in the current financial year with its corresponding asset allocation.

Article 4. End-of-exercise operations.

Before 13 February 2015, the managing bodies shall forward to the accounting offices of the system institutions the detailed information on the obligations arising from expenditure incurred or on goods and services. in fact received in the financial year 2014, classified by creditors and epigraps from the expenditure budget, for which its implementation on a budget has not occurred.

On the same terms, the managing bodies shall report on the existence of obligations which have been imputed to the budget for the financial year 2014 and which, corresponding to accrued expenses or goods and services received in previous financial years, they were not the subject of a property registration in the accrual year.

In the same way, before the date indicated, the managing bodies shall send to the accounting offices the information relating to the reporting of revenue and expenditure for the financial year.

Those expenses and income associated with the settlement of social contributions, whose information will be provided by the managing bodies when they have knowledge of effective collection, are excepted from the deadline set. of the contributions due in the last month of the financial year 2014.

Also, the managing bodies, before the end of February 2015, will send information to the delegated interventions on those legal acts or businesses whose execution is conditional on the existence in the General State of credit adequate and sufficient in the cases referred to in the last paragraph of Article 47a of Law 47/2003 of 26 November.

The communication of the information referred to in this article shall be made in accordance with the instructions given by the General Intervention of Social Security.

Article 5. Outstanding obligations to propose payment from previous years.

In order to ensure that the balances of existing closed exercise obligations in the management entities and common services of the Social Security, which must have a character, are regulated before 31 December 2014. residual, 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.

Article 6. Payment proposals pending ordering and payment orders pending completion.

In the management centers of the General Treasury of Social Security will proceed to review the payment proposals pending order and payment orders pending completion with more than six months old and to analyze the reasons for the delay, requesting, where appropriate, the relevant clarifications from the management centres of the expenditure budget.

In cases where the limitation period for the obligations underlying the proposed payment orders and orders has elapsed, the corresponding prescription file must be initiated in accordance with the provisions of the in the current regulations for Social Security.

Article 7. Information to be provided to financial actors in relation to resources affected by the implementation of specific expenditure.

1. The General Treasury of Social Security shall draw up the information to be provided to the financing agents in relation to the resources which, in accordance with the rules in force, are affected by specific expenditure. The information expressed, comprehensive of the revenue and expenditure incurred and the resulting initial and final positions, shall be authorised by the Director-General and shall be forwarded to the financing agents through the General Intervention of the Social Security.

2. The managing bodies and the common social security services which have incurred expenditure with the financing concerned shall certify their amount by certification which, approved by the Director-General concerned, shall be forwarded to the General Treasury of Social Security for the purposes set out in the previous paragraph, which may request from such entities and services as many clarifications as they deem necessary in relation to the allocation of expenses incurred.

Single additional disposition. Actions of the General Treasury of Social Security.

By the General Treasury of Social Security, the precise measures will be taken to ensure that the information referred to in Article 2.5 of this order, as well as all the information it has to supply to the other entities that make up the the social security system at the time of the end of the financial year, on the basis of the services to be received in each case by the date of 16 February 2015.

Final disposition first. Application and development powers.

The Secretary of State for Social Security is empowered to issue the instructions necessary for the execution and development of the provisions of this order.

Final disposition second. Accounting operative.

The accounting record of all transactions referred to in this order, as well as those relating to the regularization and closing of the financial year 2014, shall be carried out in accordance with the criteria that the intervention will dictate. General of Social Security, pursuant to Article 125.3 of Law 47/2003, of November 26.

Final disposition third. Entry into force.

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

Madrid, October 28, 2014. -Minister of Employment and Social Security, Fatima Banez García.