The Ministry of Labour and Social Affairs, under Royal Decree 1600/2004 of 2 July, has, among its functions, the proposal and implementation of the Government's policy on planning and regulation. basic recognition of the right to a personalised support for all dependent persons, ensuring a universal, integrated and uniform system of services; the promotion of social services, taking into account the state competences in the areas of social welfare, and the promotion of cooperation with non-governmental organisations and promotion of social volunteering; the direction, planning, coordination and evaluation of actions in the field of protection and promotion of families and children and the prevention of situations of social difficulty in these groups; the framework of state competences; the impetus and coordination of sectoral policies on disability, as well as the programming of actions aimed at the attention and support of people with disabilities in the framework of the State powers and the exercise of the State's guardianship with regard to the care entities They are not members of the government and the government's protectorate of the welfare-welfare foundations. It is the responsibility of the Institute of Older and Social Services for the complementary services of the benefits of the Social Security system. 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. This Order of Regulatory Bases is adapted to the provisions of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure (hereinafter LRJ-PAC) and Law 4/1999, of modification of the previous one. The regulation of the legal system of grants by Law 38/2003 of 17 November, General of Grants (B. O.E of Day 18), makes it necessary to adapt this Order to the aforementioned Law, thus introducing a greater rationalisation as regards 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 Law 38/2003, of 17 November, General of Grants (hereinafter: L.G.S.), provides that the Ministers shall establish the appropriate regulatory bases for the grant of grants. In its virtue, prior report of the State Advocate in the Department and the Delegation of the General Intervention, I have:

Article 1. Scope and object.

This Order establishes the regulatory basis for the granting of grants under the general scheme of grants from the Department of Social Services, Families and Disabilities of the Ministry of Labour and Social and Social Affairs. Institute of Senior Citizens and Social Services, with only the calls referred to in Article 2 of this Order being included in the scope of application.

The aim of these grants will be the realization of social programs aimed at promoting social inclusion and supporting the associative and foundational movement of the elderly, people with disabilities, families, children, gypsy people and volunteering.

Article 2. Convocation.

The corresponding calls shall be made on the basis of competitive competition, in accordance with the provisions of Article 22.1 of the L. G. S by Resolutions of the Directors General of Social Services and Dependency; of Families and Children, of Coordination of Sectoral Policies on Disability and of the Institute of Older and Social Services, in accordance with their respective fields of competence. Such calls shall determine the minimum content set out in Article 23.2 of the L.G.S., except for those already contained in this Order. In particular, they shall determine the budgetary appropriations to which the corresponding grants are to be charged and shall contain the programmes to be supported, their prescriptions, requirements and priorities, and may distribute the appropriations for programmes and determine the maximum ceilings for grants to be granted, depending on the nature, characteristics and degree of social implementation of the applicant organisations and organisations.

The Resolution in which the call is made must contain the description of the logo of the convening body and will be published in the "Official State Gazette". If, after the award of the grants, credit remains are remaining, additional calls may be made.

Article 3. Applicant entities and organisations.

Non-governmental entities or organizations that participate in the corresponding calls must meet the following requirements: (a) To be legally constituted and duly registered in the corresponding Register administrative.

b) To have a state-wide scope of action, according to its constitutive title. c) Carishing for profit. For these purposes, non-profit entities shall also be considered to be engaged in activities of a commercial nature, provided that the profits resulting therefrom are fully invested in the performance of their business. institutional, not commercial. (d) Those who are specifically determined in the calls referred to in Article 2 of this Order, in relation to the purposes of the grants called, the own of the requesting entities and organizations established in its Statutes, as well as its degree of implementation. In any event, the applicant organisations or entities shall have as primary institutional purposes the performance of the activities to which the respective call resolutions relate. (e) To be kept abreast of the tax and social security obligations. (f) There should be sufficient justification, if appropriate, of the economic aid received prior to the Ministry of Labour and Social Affairs, before the Ministry of Social Affairs (G), to provide sufficient structure and capacity to guarantee the Compliance with the objectives, demonstrating the operational experience necessary for this. (h) Not to be incurred in the remainder of the prohibitions which, in order to obtain the status of beneficiary of grants, are laid down in Article 13 (2) and (3) of the L.G.S. They shall not be understood to be included within the typology of these organizations. Non-governmental entities governed by public law, universities, political parties, professional associations, civil societies and other entities with similar purposes and nature as those mentioned above.

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

1. Competent bodies for the management and instruction of the procedure: The competent bodies for the management of the procedure are the Directive Centres convened and the competent ones for their instruction are the Evaluation Committees.

2. Composition of the Evaluation Committees: The assessment of the applications will be carried out by an Evaluation Committee established in each of the Directive Centres convened. The Evaluation Commission shall be chaired by the Deputy Director/General responsible for the matter of the Steering Centre convenor and shall form part of the same two vowels appointed by the President and a vowel appointed by the Executive Director. Secretary of State for Social Services, Families and Disability. He/she shall act as a Secretary/to an official of the Steering Steering Centre, appointed by the Chairman of the Evaluation Committee. When the President/President considers it necessary, officials of the Centers or Units of the Department with competence in the areas to be affected by the evaluation may be incorporated into the Commission, with a voice but without a vote. 3. Competences of the Evaluation Commissions: It is the responsibility of the Evaluation Committees, in accordance with the provisions of Article 24 of the L.G.S., to carry out, on its own initiative, any actions it deems necessary for the determination, knowledge and verification of the data on the basis of which the decision is to be taken. In particular, it shall have the following privileges:

Request how many reports you deem necessary to resolve and those required by the rules governing the grant, as set out in Article 8 of this Order.

Evaluate the applications in accordance with the assessment criteria set out in Article 7 of this Order. To formulate the motion for a resolution referred to in Article 9 (1) of this Order.

4. Bodies responsible for the resolution: The bodies responsible for the resolution shall be the Directors-General for Social Services and Dependence, the Families and Children and the Coordination of Sectoral Policies on Disability, in which the exercise of this competence is delegated, and the Director/General of the Institute of Senior and Social Services.

5. The collegiate body referred to in Article 22.1 of the L.G.S. shall be composed of three officials of the convening Steering Center, one of whom shall preside.

In accordance with Article 24 (4) of the L.G.S., the Collegiate Body shall issue a report specifying the outcome of the assessment carried out by the relevant Assessment Board. "

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

1. Application 1.1 Model and submission of applications: Grant applications will be formalized in a single instance model, which is listed as Annex I to this Order, and all programs for which the entity is required to be requests the grant.

The printed models may be collected at the headquarters of the Ministry of Labour and Social Affairs, C/Agustin de Bethencourt, n. 4, 28003 Madrid, and the Institute of Older and Social Services, as well as in the Government delegations and the Provincial Work and Social Affairs Offices. The applications, addressed to the Directors-General of Social Services and Dependence, of Families and Children, of Coordination of the Sectoral Policies on Disability and of the Institute of Older and Social Services, that have the notice referred to in Article 2 of this Order may be lodged in the offices and addresses referred to in the preceding paragraph, as well as in the registers and offices referred to in Article 38.4 of the LRJ-PAC. 1.2 Deadline for Presentation: The deadline for submission shall be 30 calendar days from the day following that of the publication in the Official Journal of the State of the corresponding calls.

2. Memories

2.1 The application must be accompanied by an explanatory memorandum of the applicant entity's substantial characteristics, as well as another memory for each of the programmes for which the grant is requested. Such memories shall be formalised in the models which are attached as Annexes II and III to this Order and which may be collected in the places provided for in paragraph 1.1 of this Article. 2.2 The specific requirements of the programmes set out in Annexes I to the respective call resolutions which are not accredited through the documentation referred to in point (f) of paragraph 3 of this Article, as the data not completed in the models referred to in the previous paragraph, may not be taken into account for the purposes of their assessment.

3. Documentation to be accompanied by the application and the memoirs: The application, in addition to the aforementioned memories, must be accompanied by the documentation indicated below, taking into account that the verification of the existence of In accordance with the conditions laid down in Article 1 (1) of Regulation (EU) No 688/2000, the Commission may, in accordance with Article 1 (1) of Regulation (EU) No 688/Euratom, provide for the application of this Regulation. derived:

(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 or copy with the character of authentic or 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 shall demonstrate the presentation of such data in the corresponding administrative register. (f) Aquella which, where appropriate, is expressly determined in the calls provided for in Article 2 of this Order, in relation to the purposes and actions of the entities, scope of implementation of these and the nature of the programmes to be subsidisation. (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 (B.O.E. of the 30th) and of 25 November 1987 (B. O.E. 5 of ). For these purposes, it must be borne in mind that the reference to the order of 28 April 1986 in Article 2 (c) of the Order of 8 July 1978 makes the annual income and payments ratio referred to in Royal Decree 1913/1978 (B O.E of 12 August 1978). made to the annual declaration or relationship of transactions with third parties referred to in Royal Decree 2027/1995 of 22 December 1995 (B.O.E. of the 27th), as amended by Royal Decrees 536/1997 of 14 April 1997 (B.O.E. on 24 and 25), 2281/1998 of 23 October (B.O.E. of 14 November) and 1082/2001 of 5 October (B.O.E. of Day 6). The above documentation shall provide proof that the institution is aware of these obligations during the 12 months preceding the date of submission of the application. The documentation required in the preceding paragraph shall not be required when the requesting entity expressly states its consent to the data to be collected by the Convening Steering Center, according to the model to be provided by the same. The accreditation of the Tax on Economic Activities shall be done by means of the presentation of the photocopy of the discharge in that tax and of the supporting evidence, if any, of having paid the last period payable by the same. In the event that the entity is exempt from the said tax, the legal representative of the entity in which the tax is established shall provide a responsible declaration. In the event that the institution is not subject to or is exempt from the obligation to make a statement for tax purposes or is not required to discharge into the Social Security, it shall submit a statement responsible for the the institution in which it is established that the institution itself is not obliged to discharge itself for tax or social security purposes, in addition to the corresponding administrative certifications, referring to the lack of constancy of the entity in the respective Tax payers ' records to the public and affiliated treasury and high in the social security system. In addition, where the applicant entities are federations, confederations, unions or similar legal persons integrating several entities into their own bodies, they shall also provide a responsible declaration that the entities to which they propose as the implementers of the programs are in the current of their respective tax and social security obligations, committing them to credit it at any time in that it is required by the grant organ of the grant. h) Statement responsible for the legal representation of the applicant Entity, granted to an administrative authority or public notary, that both the same and the member entities it proposes as the executors of the programs are not incurred in the prohibitions in order to obtain the status of beneficiaries of grants provided for in Article 13 (2) and (3) of the L.G.S.

For the effective enforcement of the rights recognized in Article 35 (c) of the LRJ-PAC, the requesting entities and organizations shall accompany a copy of the original documents they provide, in order to be immediately returned by the registration offices, once the copy has been certified and linked 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.

It shall not be necessary to present the documents required in points 3.a) to 3.e) where the documents have not been modified and are held by any organ of the acting administration, in which case the applicant may benefit from the provisions laid down in 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 no more than five have elapsed, are recorded in writing. years from the end of the procedure to which they correspond. In the case of material impossibility of obtaining the document, the competent body may require the requesting entity to submit, or in the absence thereof, the accreditation by other means of the requirements referred to in the document, with prior to the formulation of the motion for a resolution. 4. Subhealing of errors: If the request for initiation does not meet the identification data, both of the grant requested and of the requesting entity and/or any of those provided for in Article 70 of the LRJ-PAC, the entity will be required the applicant organisation, in accordance with the provisions of Article 71.1 of the aforementioned Law, in its wording given by Law 4/1999 of 13 January, so that, within ten working days, the faults or accompanying documents are to be remedied, indicating that if it does not do so, it shall be given the withdrawal of its request after notification of the a decision to be taken in the terms provided for in Article 42 of the same Law, in its wording given by Law 4/1999. Without prejudice to the foregoing, at any time, the applicant organisation or organisation may be urged to complete the necessary requirements, as provided for in Article 4. 76 of the LRJ-PAC, granting to that effect a period of ten working days 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 applicant entities shall complete the paragraph referred to in the budget, which is contained in the report on each of the programmes submitted, specifying the estimates of expenditure they deem necessary for the implementation of the different activities carried out by the content of the programme, differentiating between current expenditure and investment expenditure.

To this effect, they shall take into account that the current costs attributable to the grant are subject to the following limitations:

1. The remuneration of the labour force attached to the implementation of the subsidised programme may be the subject of a grant only up to the amount of remuneration fixed per day of work for the relevant 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 1998), except for the direct application of Other Collective Agreements of the sector correspond to higher amounts. Only the remuneration payable for the activity carried out in the respective programmes may be charged to the grant.

2. The remuneration of staff employed in the service leasing scheme, which is always exceptional, shall be admissible only where, by reason of the special nature of the programme, it is not appropriate the development of the specific activities in question by the staff subject to the current labour law. These remuneration will also be affected, in general, by the limitations set out in the preceding paragraph, with exceptions to these limitations, due to the nature of the activity, in the Justification to be given for this purpose by the competent Steering Centre. 3. The subsidy shall not be charged to the costs incurred in connection with the activities carried out under the conditions of the members of the Boards of Directors or the Boards of Directors of the entities, except in the maintenance and operation of the and supporting the associative movement. 4. Diets 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 of the sector, corresponding higher amounts.

Article 7. General assessment criteria.

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: 1. General criteria for the assessment of the applicant Entities: a) Implementation: The territorial scope of the actions and programmes carried out by the entity, as well as the number of partners and affiliates.

The confederations, federations or similar groupings that present integrated programmes will have a priority assessment. (b) Antiquity: that the institution is constituted at least two years before the date of publication of the call, with the exception of the newly formed confederations and federations, which shall be composed of a majority of federations or associations whose seniority is more than two years. c) Specialization: That the specialization of the entity be accredited in 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. (d) Structure and management capacity: that the structure of the entity is appropriate to manage the activities provided for in the programmes presented, providing evaluation and quality systems that contribute to the achievement of the objectives intended. (e) External audit: It will be particularly valuable for the institution to submit its management to regular controls. (f) Budget and financing: The volume of the institution's budget in the last year, its assets, as well as the financing obtained from other institutions and their capacity to mobilize resources from other public and/or private entities, will be valued, (a) to those who have a private financing capacity of at least 10 per 100 of their total revenue budget. (g) Social participation and volunteering: That the entity 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 of incorporation of these/as to the activities of the entity. (h) Human resources equation: The lines of action of the entity in the field of human resources management that are attached to the different programmes shall be assessed, 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.

i) Compliance with the obligations arising from grants received from the Ministry: the accuracy of the performance of the obligations contracted with the Ministry of Labour and Social Affairs-before, Ministry The Committee on Social Affairs-on the grants awarded in previous calls. 2. General criteria for the evaluation of the programmes: The respective calls shall establish the criteria for the evaluation of the programmes because of the purpose, nature and characteristics of the programmes.

Article 8. Reports.

In order to facilitate the best evaluation of the applications, the Evaluation Committees may require the requesting entities and organizations to extend the information contained in the reports, as well as to request the technical reports that they deem necessary for the Directive Centres and Organisms that are competent for the reasons of the matter.

The time limit for the issuance of the reports shall be ten working days, unless the Evaluation Committees, in accordance with the provisions of Article 24.3 (a) of the L.G.S., take account of the characteristics of the requested report or of the the procedure itself, request that it be issued within a shorter or longer period, without the latter being able to exceed two months.

Article 9. Resolution.

1. The Evaluation Committees, in the light of all the actions and reports of the respective collegiate bodies, will formulate the appropriate motion for a resolution.

This proposal, as set out in Article 24 (4) of the L.G.S., must express the relationship of the applicant entities for which the grant of the grant and its amount is proposed, specifying its assessment and the the assessment criteria followed to carry out the assessment. For the determination of the individual amount of the grant, account shall be taken of the characteristics of the applicant entities and of the programmes submitted which are relevant for the purpose of the grant of the grant. purpose. 2. The Directors-General of Social Services and Dependence, Families and Children and the Coordination of Sectoral Policies on Disability, in whom the exercise of this competence is delegated, and the Director General of the Institute of Senior Citizens and Social Services, after audit of the files, when required, shall adopt the resolutions that they have obtained.

The resolutions shall be reasoned, in any event the basis of the resolution to be adopted shall be accredited, in accordance with the provisions of Article 25 (2) of the L.G.S.

Resolutions shall be issued and notified to the applicants within the maximum period of six months from the date of publication of the respective calls, as provided for in 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, as amended by Law 4/1999, agreement to the applicant entities. Such decisions shall bring an end to the administrative procedure, with the possibility of bringing proceedings against the same powers of replacement within a period of one month, or being directly challenged in the context of the judicial-administrative judicial order in the the form and time limit laid down in the regulatory law of that jurisdiction. After the maximum period laid down and no express decision has been given, the application for administrative silence may be understood to be dismissed, in accordance with the provisions of Article 25.5 of the L.G.S. granted shall be made public in the Official Gazette of the State, in the terms laid down in Article 18.1 of the L.G.S. The amount of the grants awarded under no circumstances may be such that, in isolation or in competition with grants, grants, revenue or resources from any public or public authorities or Private, national of the European Union or international bodies, exceeds the cost of the activity to be carried out by the entity or beneficiary non-governmental organization. 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 attached, to award grants in the following financial years. similar programmes.

Article 10. Payment of the subsidy.

The subsidised entities must credit prior to the collection of the grant, in accordance with the provisions of Article 34.5 of the L.G.S., which are in the current of their tax and security obligations. Social, as laid down in Article 5 (3) (g) of this Order.

If, by reason of the nature of the activities of the subsidised programme, its subcontracting has been authorised, evidence of the specialisation of the entity with which the programme is contracted will be provided. the activities, in the subject matter of such recruitment, as well as the fact that this entity is aware of its tax and social security obligations. In addition, it must be established, by means of a declaration responsible for the legal representation of the said entity, that the other prohibitions are not incurred in order to obtain the status of beneficiary of subsidies established in the Article 13 of the L.G.S. and which does not contain any of the causes provided for in Article 29.7 (b), (c), (d) and (e) of that legal text. In addition, in those programmes for which the intervention of voluntary staff has been or is envisaged, they must prove that they have an insurance policy for accidents and sickness and for civil liability in favour of such staff, For the purpose of this, the confederations, federations, unions and similar legal persons who do not have a general policy for all the volunteers participating in the subsidised programmes, must submit a declaration responsible for the representative of the entity in which the executing entities are related of the programmes in which the voluntary staff participates, as well as a copy of the policies and the corresponding receipts of the same. They must also have sufficiently justified the economic aid received prior to the Ministry of Labour and Social Affairs-before the Ministry of Social Affairs. The payment of the subsidy will be made in one or two instalments, depending on the of the nature of the grant. This payment shall be made in advance in accordance with the provisions of Article 34.4 of the L.G.S. The resolution 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 authorities 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 L.G.S.

The subsidised entities or organisations may request, on an exceptional basis, the modification of the content of the subsidised programme, as well as the form and time-limits for their implementation and the justification of the relevant programmes. expenditure, where circumstances arise which alter or hinder the development of the programme. Requests for amendment must be sufficiently substantiated by such alteration or difficulty and must be made immediately to the appearance of the circumstances justifying them and, in any event, prior to the time when the deadline for the implementation of the subsidised programme is finalised. The applicant organisations or organisations 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 directed by the Organs, in accordance with the provisions of Article 42.4 of the LRJ-PAC, as amended by Law 4/1999. The resolutions of the requests for amendment shall be made by the Directors-General for Social Services and Dependence, the Families and Children and the Coordination of the Sectoral Policies on Disability, in which the exercise of this competence, and the Director/General of the Institute of Senior and Social Services, and shall be notified, within the maximum period of three months from the date of filing of those in the said Registry. Such decisions may be terminated by the administrative route, with the right to appeal against such a replacement within a period of one month, or be directly challenged in the context of the judicial-administrative judicial order, in the form and the time limit laid down by the regulatory law of that jurisdiction. After the maximum period laid down and no express resolution has been given and notified, the application shall be deemed to be deemed to have been applied, in accordance with the provisions of Article 43.2 of the LRJ-PAC, as amended by Law 4/1999, the effects of the final administrative act of the proceedings and without prejudice to the obligation to issue a confirmatory express decision. Also, the Directors General of Social Services and Dependence, Families and Children and Coordination of the Sectoral Policies on Disability, by delegation of the Minister of Labour and Social Affairs, and the Director/ General of the Institute of Older and Social Services, shall dictate the decisions which come when the amount of the grant is to be reduced, on the grounds that the grants, aid, revenue or resources for the same purpose, from any public or private national or public authorities, or from the Union The total cost of the subsidised activity, as provided for in Article 19.3 of the L.G.S., is exceeded, as a whole, by the total cost of the subsidised activity, by reintegrating the excess in accordance with the provisions of the Article 17.1, final paragraph, of this Order.

Article 12. Obligations of the entity or organisation benefiting from the grant.

Non-governmental entities or organizations benefiting from the grants, in addition to those provided for in Articles 13, 14 and 15 of this Order, and those that are generally listed in Article 14 of the L.G.S., (a) Enter the total amount of the grant into an open bank account exclusively for the income and payments made from the grant received.

To entities that have adapted their accounts to the General Accounting Plan or who have chosen to use the accounting records system, prepared by the General Intervention of the State Administration in collaboration with The Directorate-General for Social Services and Dependence shall not apply to them the obligation referred to in the preceding paragraph. (b) to carry out the activity which is based on the grant of the subsidy in the form, conditions and time limit laid down for each programme and, failing that, before 31 December 2006, without prejudice to the possibility of authorisation for an extension. (c) to justify to the Steering Center the fulfillment of the requirements and conditions, as well as the performance of the activity and the fulfillment of the purpose that determined the grant or the enjoyment of the grant. (d) to manage and carry out directly those activities which constitute the main content of the programmes for which they apply for grants, with the exception of those activities which, by their very nature, and which are always authorised; must be subcontracted, without exceeding 50% of the amount of the subsidised programme. Subcontracting will be adjusted as soon as Article 29 of the L.G.S. is available. e) 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 Intervention General of the State Administration. (f) Communicate, as soon as is known, to the Grant Centre and in any event prior to the justification of the grant, the obtaining of grants, aids, income or resources for the same purpose from any other Public or private authorities, national authorities, the European Union or international bodies, as well as their amount and the application of such funds to the activities supported. (g) to incorporate in a visible form the material used for the dissemination of the subsidised programmes a logo to identify the origin of the grant, according to the model established in the call. (h) To have an insurance policy for accident and sickness insurance and for civil liability in favour of the voluntary staff involved in the subsidised programmes, in accordance with the requirements of Articles 6. (d) and 10 of Law 6/1996, of 15 January, of the Volunteering. (i) to keep the original supporting documents for the application of the funds received, including electronic documents, as long as they may be the subject of checks and inspections by the granting body and, where appropriate, of the financial control actions corresponding to the General Intervention of the State Administration and those provided for in the legislation of the Court of Auditors in relation to the grants awarded. (j) Any revenue generated by the subsidised programmes or other financial returns generated by the funds provided to the beneficiaries shall be reinvested in any of the programmes supported. If it is not applied to the alleged point, the Authority responsible for resolving the requests for amendment, as provided for in Article 11, on a proposal from the contracting organisation or entity, may authorise its application to other purposes. The social security scheme, which is the subject of the same call, is being returned in any other case. (k) In the programmes in which the construction of buildings or the adaptation of premises is proposed during the period of implementation provided for in the calls, the applicant entity or, where appropriate, the performer of the programme shall hold the ownership (a) sufficient information on the relevant land or premises and the provision of the respective licences to enable the works for which the subsidy is requested to be carried out. (l) the applicant entities or, where appropriate, the implementers of the programmes, must allocate the buildings or immovable property which they have acquired for the particular purpose for which the grant was granted for at least 20 years; may be disposed of or taxed without the prior authorization of the Department. These limitations must be stated in the corresponding public deed, to which a representative of the Administration must attend. In the case of change of destination of the property, the return shall be made, in the amount corresponding to the value of the property at the time of the change of destination. In the case of the acquisition of inventoried goods which are not registered in a public register, they must be used for the particular purpose for which the grant was granted for at least three years. (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 Center any variation produced, from the date of its presentation, in the statutes or in the composition of the Board of Directors or governing body, contributing its registration in the corresponding register.

Also, if the Steering Center that resolves so requests, they will be obliged to present a new memory of the subsidized programs adapted to the content of the grant resolution.

Article 13. Monitoring, monitoring and evaluation.

In accordance with Articles 14.1.c) and 32.1 of the L.G.S., the entities or organizations benefiting from the grant shall be subject to the verification, monitoring and evaluation actions to be determined by the Grant Management Centres, providing all the information required in order to verify the correct implementation of the programmes supported.

Likewise, such entities or organizations shall be subject to financial control actions corresponding to the General Intervention of the State Administration and those provided for in the legislation of the Court of Auditors. in relation to the grants awarded. The eligible institutions or organisations shall regularly provide the degree of compliance with the programmes, in accordance with the timetable and follow up instructions given for these purposes by the relevant Directorate-General.

Article 14. Justification of expenditure.

1. The subsidised entities or organisations are required to justify the costs incurred in respect of the grant received, within one month from the date of completion of the period for the implementation of the activity referred to in the Article 12 (b), in accordance with the instructions given by the granting of the Directive.

The supporting documentation of the costs incurred by the grant shall be submitted for each of the programmes supported, and must be accompanied by a supporting statement for each approved expenditure concept, that is, differentiating the current expenses of the investment expenses. Each of these relationships shall specify the different spent items classified as follows:

a) Current expenses: Staff retributions.

Maintenance and activities. Travel allowances and expenses.

b) Investment expenses:

Acquisition of Real Estate.

Works. Equipment.

2. In no case shall the justification of the current expenditure in the part exceeding or in so far as they do not comply with the limitations referred to in Article 6 of this Order be accepted.

3. No compensation shall be permitted between current and investment expenditure, each of these concepts being limited by the amount allocated in the decision to grant, without prejudice to any subsequent authorised amendments, where the call it, and of the assumed deviation rates to be established in the Manual of Justification Instructions to be drawn up by the grantor Steering Center. 4. In all cases, the retention and entry into the Delegation of the State Administration of Tax Administration of the corresponding amounts by income from work, income from 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. Also in the case of remuneration of employed persons, the income of the contributions in the General Treasury of Social Security must be credited. 5. In the case of acquisition or construction of immovable property, the public deed of sale or, where appropriate, new work, in which the limitations specified in Article 12 (l) of the Treaty, must be recorded, must be submitted. This order, as well as the incorporation of the acquisition or, where appropriate, of the work done to the inventory of the entity. In cases of acquisition of buildings, together with this documentation, a certificate issued by an independent appraiser duly accredited and registered in the corresponding official register must also be provided. 6. Original invoices or receipts shall be provided to justify the expenditure incurred in the activities carried out for the implementation of the subsidised programme. These documents must comply with the requirements laid down in Royal Decree 1496/2003 of 28 November 2003 on the Regulation governing the invoicing obligations and amending the Value Added Tax Regulation. The expenditure Justification Instructions shall contain the specific exceptions or specifications for any other documentation deemed appropriate in order to rationalise the justification of the expenditure. 7. Revenue, as well as the financial returns referred to in Article 12 (j) of this Order, shall be justified on the basis of the subsidised programmes to which they have been charged, in accordance with the corresponding Instructions for Justification. 8. In accordance with Article 3 (1) of the L.G.S., the eligible expenditure shall be the expenditure which is in accordance with the nature of the activity supported and which is carried out during the year 2006 and is actually paid before the completion of the period of justification provided for in paragraph 1 of this Article. In no case shall the cost of these expenses be higher than the market value. 9. In no case shall the depreciation costs of the inventoried goods be eligible. 10. 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 aforementioned Law shall be made. 11. 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 from the date of completion of the actual implementation of the programme supported in the previous call shall be eligible for the grant. 12. Where the activities have been financed, in addition to the grants awarded under the calls made in accordance with this Order, with own funds or with other grants, aid, income or resources, from any public or private authorities, national, European Union or international bodies, the amount, the provenance and the application of such funds to the activities shall be credited to the justification subsidised. 13. If the period of justification expired, the entity would not have presented the corresponding documents, it will be required to contribute within twenty days, communicating that, after the same without attending to the requirement, it will be the obligation to justify, with the consequences provided for in Articles 30.8 and 37 of the L.G.S.

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

1. The subsidised entities or organisations must submit, before the convening body, a justification for the application of the grants awarded and explanatory to the implementation of each supported programme, within one month of from the completion of the actions of each programme, and in any event within the time limit provided for in Article 14 (1), for the purposes of the accounts, unless, for justified reasons, the time limit is amended in accordance with the provided for in Article 11 of this Order.

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

1. Entity.

2. Name of programme 3. Collective of attention. 4. Brief introduction to the content of the programme. 5. Period of implementation of the programme. 6. Economic summary: subsidised amount; state of liquidation of the programme, broken down by source of funding and by concepts of expenditure, as set out in paragraph 12 of the previous Article. 7. Number of direct users. 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 beneficiary entities or organizations will be subject to the responsibility and sanctioning regime that on administrative violations in the field of grants establishes Title IV of the L.G.S. They shall also be subject to the provisions of Title IX of the LRJ-PAC, as amended by Law 4/1999, and in Royal Decree 1.398/1993of 4 August, approving the Rules of Procedure for the exercise of power sanctioning.

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) Failure to comply with the obligation of justification or insufficient justification; the terms laid down in Article 30 of that Law and in Articles 14 and 15 of this Order. For these purposes, the existence of a subsidy remainder which has not been invested 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 those cases where the grant of the subsidy has been withheld as a result of a judicial mandate in which it had been ordered, However, the Commission has taken the view that the aid granted by the Commission is not a matter for the Commission.

(b) Not to give adequate publicity to the public nature of the financing of the programme, in accordance with the terms laid down in Article 12 (g) of this Order. (c) Failure to comply with the conditions imposed on the beneficiaries and the undertakings given by them on the basis of the grant of the grant. For these purposes, the application of the subsidy to expenditure concepts other than those established, without authorisation from the Authority, as well as programmes implemented by entities or in the Member States, shall be understood as non-compliance. Autonomous Communities not listed in point 5 of the programmes ' memories at the time of the application. Furthermore, failure to comply with the obligation of destination laid down in Article 12 (l) of this Order shall be a cause of drawback.

In the case referred to in the last paragraph of Article 11 of this Order, the excess obtained over the cost of the developed activity shall be recovered.

2. The procedure for the reimbursement shall be governed by the provisions of Articles 41 to 43 of the L.G.S. and its provisions of development, as well as those provided for in this Order, being competent for the processing and resolution of the Organs following:

(a) For their initiation, ordination and instruction: the Directors-General of Social Services and Dependence, of Families and Children, of Coordination of Sectoral Policies on Disability and of the Institute of Major and Social Services.

(b) For its resolution: The Secretary of State for Social Services, Families and Disability, in whom the exercise of this competence is delegated with respect to the grants corresponding to the areas of Social Services and Dependency, Families and Children and Coordination of Sectoral Policies on Disability, and the Director/General of Major and Social Services, in the area of its competence.

The declarative procedure for non-compliance and the origin of the refund will be initiated on its own initiative as a result of the Authority's own initiative, once the supporting documentation of the expenditure of the grant and not found complete and compliant in whole or in part, or in the face of the detection of any of the remaining 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 Intervention of the State Administration. 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 replacement of the potestative remedy within one month or be directly contested before the the judicial-administrative court order, in the form and time provided for by the law of that jurisdiction. Judgment shall be delivered by the end of the proceedings and the proceedings shall be filed if the institution concerned voluntarily reintegrates the amounts whose application is incorrect, and thus accredit it to the holders of the Centres. Managers at any time in the proceedings 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 authority for the initiation of the appropriate sanctioning procedure. The amounts to be reintegrated will have the consideration of income from public law, resulting in the application of the provisions of the General Budget Law. 3. Where compliance by the beneficiary is closely approximated to total compliance and is demonstrated by a performance unequivocally to the satisfaction of its commitments, the amount to be reintegrated shall be determined, in response to the proportionality criterion, by the volume and degree of non-compliance with the conditions imposed for the grant of the grant. 4. The interest of the applicable delay in the matter of grants shall be the legal interest of the money increased by 25%, unless the General Budget Law of the State establishes a different one.

Additional disposition first.

By way of derogation from Article 3 of this Order, institutions or non-governmental organizations whose territorial scope of action is to be involved may participate in the same, in the attention of their special circumstances. Ceuta or Melilla, provided that it is provided for in the relevant call.

Additional provision second.

As not provided for in this Order, the provisions of Law 38/2003, of 17 November, General of Grants, in Royal Decree 2225/1993 of 17 December 1993, approving the the procedure for the Concession of Public Grants, as soon as it is not opposed to the provisions of the aforementioned Law, and in Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

Single end disposition

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

Madrid, 17 March 2005.

SANCHEZ-CAPTAIN BOILER

Mrs. Secretary of State for Social Services, Families and Disability. Mr. Director General of Social Services and Dependence. Ms. Director General of Families and Children. Mr. Director General for the Coordination of Sectoral Policies on Disability. Mr. Director General of the Institute of Older and Social Services.

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