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Order Tas/4118/2004, Of 10 December, Which Regulates The Operations Of Year-End 2004 And The Procedure For The Presentation Of The Annual Accounts And Other Documentation That Has To Surrender By The Agents Of The System Of The Be...

Original Language Title: Orden TAS/4118/2004, de 10 de diciembre, por la que se regulan las operaciones de cierre del ejercicio 2004 y el procedimiento para la presentación de las cuentas anuales y demás documentación que ha de rendirse por los agentes del sistema de la Se...

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TEXT

Chapter I of Title VI of the Recast Text of the General Budget Law, approved by Royal Legislative Decree 1091/1988 of 23 September, regulates the process of accountability to the Court of Auditors by the agents that make up the State Public Sector. Resolutions of 16 October 1997 and 22 December 1998 of the General Intervention of the State Administration, approving the adjustments to the General Plan of Public Accounting, approved by the Order of the Ministry of Economics and Finance, of 6 May 1994, to the Management and Common Services of the Social Security and the Mutual Insurance and Social Security Services and the Social Security Occupational Diseases, respectively, determine in general terms the annual accounts to be held by the entities concerned. The Resolution of 3 July 1998, of the General Intervention of the State Administration, establishes the structure and composition of the General Account of Social Security and the accounts of the Management Entities and the Common Services of the Social Security. Moreover, it is necessary to require, from the various system operators, certain additional information to enable the analysis and assessment of the activity carried out in the financial year. Finally, it is also necessary to lay down the criteria to be followed for the closure of the financial year in compliance with the rules laid down above and the criteria laid down in Article 49 of the recast of the General Law. Budget. As a result, on the initiative of the General Intervention of Social Security and the Directorate-General for Social Security and on a proposal from the Secretariat of State for Social Security, I have:

1. Scope. -The provisions of this Order are applicable to the Management Entities and the Common Services of Social Security, and to the Mutual Work and Occupational Diseases of the Social Security.

The references in this Order are made to the Mutual Working and Occupational Diseases of Social Security. They will also be understood to be the same as the Mancomunados Centers for which they are constituted. 2. Receiving and processing of accounting documents.

2.1 The accounting documents, duly drawn up, accompanied by supporting documents and, where appropriate, the relevant prior audit, shall have as their date of entry into the offices of accounting on 30 December.

2.2 In the area of the Management Entities and the Common Services of Social Security, the documents to be issued for the accounting formalisation of the following are excepted from the deadline set out in paragraph 2.1 above. Operations to be charged for the financial year 2004:

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

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

These documents will have as their deadline of entry into the accounting offices on March 10, 2005, and must be rolled back to December 31, 2004, all the paperwork and supporting documents derived from the aforementioned documents. operations.

2.3 In the field of Mutual Insurance and Occupational Accident and Occupational Diseases, documents to be issued for the accounting records of the Member States are exempted from the period laid down in paragraph 2.1 above. the operations of which the General Treasury of Social Security is required to provide the information. These documents shall be as the date of entry into the accounting offices on 10 March 2005, and all formalities and supporting documents resulting from those operations shall be rolled back to 31 December 2004. 2.4 The delegates to the Central Services of the Management Entities and the Common Services of Social Security and the Territorial Services of the General Intervention of Social Security, and the Chief Accounting Officers or persons who exercise their function, in the field of the Mutual Insurance and Occupational Diseases of Social Security, shall take particular care to comply with these rules, by abstaining, unless expressly authorized by the General Intervention of the Social Security, accounting for those transactions whose accounting documents are are received after the dates set out in paragraphs 2.1, 2.2 and 2.3 above.

3. Accounting for year end.

3.1 Accounting offices shall carry out the normal registration of all types of accounting documents to be charged for the financial year 2004 and have been received by them within the time limits laid down in paragraph 2 above, with (a) the criteria used in each case to establish the General Intervention of Social Security.

3.2 Exception made from operations related to benefits under Law 13/1982, on the Social Integration of the Disabled, for which their centralised payment is planned, the General Treasury of Social Security and their provincial addresses shall issue and validate the documents 'P', 'EPO', 'R' and 'FRPGs', which correspond to formalisation operations carried out in respect of the 2004 financial year until 30 December 2004, before the end of the that day. 3.3 All accounting documents relating to payments made from funds for manoeuvre, irrespective of their amount, as well as the final implementation thereof, shall be validated in the accounts before the end of the financial year. Day 30 of December 2004, for the purposes of which the Director of the Centre concerned and the Financial Controller in the Central Services of the institution or the Territorial Services of the General Intervention of Security Social, as appropriate, must take the necessary measures together to this end. These operations may not be carried out after further payments from the 2004 financial year.

4. End-of-year operations.

4.1 Before 15 January 2005, the managing bodies must send to the accounting offices, in the form determined by the General Social Security Intervention, detailed information, classified by creditors and epigraps from the expenditure budget, the obligations arising from expenditure incurred or goods and services received, for which the implementation of the budget for the financial year 2004 has not been applied.

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

4.2.1 The General Treasury of Social Security, and the various Mutual and Occupational Accident and Occupational Diseases of Social Security, before proceeding to regularisation and closure of the accounting of the financial year, reconcile their reciprocal relations, expressed in terms of the accounting plan in force for the latter, in accordance with the models and supports to be determined by the General Intervention of Social Security, in which the agents concerned both the debtor and the creditor shall lend their conformity to the transactions in them reflected. A copy of these models, duly completed, shall be forwarded by the General Treasury of Social Security to the General Intervention of Social Security.

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

4.3 The operations of regularization and the closing of the accounting of the financial year in all the accounting offices shall be carried out in accordance with the instructions that the General Intervention of Social Security will dictate. 5. Outstanding obligations arising from previous financial years.

5.1 In order to ensure that the balances of existing closed exercise obligations in the Management Entities and the Common Services of Social Security are regulated by 31 December 2004, the General Intervention of Social Security, through the Social Security Accounting Information System, will provide the accounting offices of all management centers, the corresponding relationships of existing creditors.

The management centres shall individually justify the balances corresponding to the existence of a real obligation, when the corresponding 'K' documents for the payment proposal are issued, where appropriate. For cases where the existence of a real obligation is not currently accredited, the precise accounting documents for cancellation or limitation must necessarily be issued. 5.2 In the management centres of the General Treasury of Social Security, the proposals and orders for payment outstanding, with more than six months old, will be reviewed and the causes of the delay will be analyzed, requesting, in their the relevant clarifications of the management centres of the expenditure budget. In cases where the limitation period for the proposals and the payment orders has elapsed, the corresponding prescription file must be initiated in accordance with the provisions of the current legislation for social security. To facilitate these actions, the General Intervention of Social Security, through the Accounting Centre of Social Security, will provide the accounting offices of all the management centers of the General Treasury of the Social security a comprehensive list of all payment proposals received, which correspond to closed exercises, are pending payment.

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

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

For the purposes of Article 128 of the Recast Text of the General Budget Law, approved by Royal Legislative Decree 1091/1988 of 23 September 1988, the Social Security Management Entities, the Treasury The General Social Security and Occupational Safety and Occupational Health Insurance and Occupational Diseases (Social Security) Mutuals shall, once they have been formulated, make their accounts available to the General Intervention of Social Security before 31 March of 2005. In addition to this and within the time limit set out above, the Mutual Insurance and Labour Accidents at Work and Occupational Diseases of Social Security shall forward to the General Social Security Intervention a copy of the duly formulated accounts. subscribed. 6.2 Accountability to the Court of Auditors.

6.2.1 In accordance with the provisions of Article 130 of the recast text of the General Budget Law and Article 3 (2) of Royal Decree 508/2000 of 14 April 2000, the structure of the system of Information on Social Security and the development, in the field of social security, of Article 151 of the aforementioned recast text, the Social Security Management Entities, the General Treasury of Social Security and the Accidents at work and occupational diseases of social security shall, in triplicate, be sent to the General Social Security intervention, before 31 July 2005, the accounts to be delivered to the Court of Auditors.

6.2.2 The accounts to be submitted to the Court of Auditors must be subscribed once the time limits for the General Intervention of Social Security have elapsed in order to carry out the actions provided for in Articles 129 and 151 of the Treaty. Text Recast of the General Budget Law and must be accompanied, when they correspond to the Mutual Insurance and Occupational Diseases of Social Security, of the final audit report issued by the same.

6.3 Account Support.

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

6.3.2 Equally, both the accounts of the Mutual Labour and Occupational Safety and Occupational Accident and Social Security Accidents, and those which are to be submitted to the Court of Auditors, shall be borne in the documents (a) a standard setting for the General Intervention of Social Security, which may be issued by computer applications which, if necessary, are provided by the said centre. 6.3.3 The documentation referred to in the preceding paragraphs must also be sent in computerised form, in accordance with the instructions set out by the General Intervention for Social Security.

7. Documentation for the financial year 2004 not included in the accounts for the financial year.

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

Mutual Occupational Accidents and Occupational Diseases of Social Security shall refer to the Directorate-General for Social Security Management, in the form indicated by it, the following additional documentation:

(a) Statistical information of the implementation of programmes in which the details, by programmes, of the indicators of the activity carried out in the financial year, in the IT support and the format to be set by the Directorate-General for the Management of Social Security. The figures in these indicators shall be homogeneous with the information provided by the monitoring process for indicators and targets (SIO) at the end of the financial year.

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

(b1) Management relating to the professional contingencies of employees of the associated enterprises and to the economic performance of temporary incapacity arising from occupational contingencies of workers self-employed person.

(b2) Management relating to the economic performance of temporary incapacity arising from the common contingencies of the employed persons of the associated enterprises and of the self-employed persons, as well as to the the economic benefit of temporary incapacity for self-employed persons who are injured, of which there is no distinction of contingencies.

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

(c) Staff Annex, which shall reflect the staff and staff costs and their comparison with those of the previous year, classified by professional programmes and categories. (d) the protected population and associated enterprises in each province of those covered by its scope of action. (e) Annex to the contributions, with a breakdown of fees charged and outstanding by provinces falling within their scope of action, and exercises to which they correspond. (f) Detail of financial investments to check the levels of materialization of the various reserves and provisions in liquid funds and public and private fixed income securities. (g) Resources, activity and cost of operation relating to each of the administrative, health care, management of the temporary incapacity and preventive measures managed by the institution, as well as activity developed and services provided through concerts with foreign media. (h) Information on the composition and management of the own heritage of the Occupational Accident and Occupational Accident Mutua. (i) Detail, by the provinces, of the economic benefits arising from professional contingencies and the management of the situation of temporary incapacity arising from common contingencies in respect of employed persons and workers; self-employed persons. (j) High and low levels of the financial year for buildings managed by the institution. (k) High and low levels produced in the performance of concerts for the provision of services with means other than their protected workers.

The Joint Centres of Occupational Accidents and Social Security Occupational Diseases shall only forward the supplementary documentation referred to in the preceding headings (b), (c) and (f) above, taking into account that, due to the specific characteristics of their management, in the case of information under heading (b) they do not apply to them the differentiation of the contingency referred to; in the case of heading (c), the classification of information in accordance with programmes and, finally, in the case of heading (f), information shall be understood as referring to the reserves and funds set out in its Statute.

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

7.2.1 The General Treasury of Social Security shall draw up the information to be provided to the financing agents, in relation to the resources which, in accordance with the current regulations, are affected by the implementation of specific. The information expressed, comprehensive of the revenue and expenditure incurred and the resulting initial and final positions, shall be authorised by the Director-General and the Financial Controller in the Central Services, and shall be forwarded to the staff funding through the General Intervention of Social Security.

7.2.2 The Management Entities and the Common Services of Social Security who have incurred expenditure with the financing concerned shall certify the amount thereof, by means of certification which, authorized by the Director General and by the Financial Controller in the Central Services, shall be referred to the General Treasury of Social Security for the purposes referred to in the preceding paragraph, which may apply to such entities and services as (a) clarification is necessary in relation to the allocation of expenditure incurred.

Additional disposition first.

the report on the implementation of the Social Security budgets for the financial year 2004, which will form an annex to the report, will be drawn up by the Directorate-General for Social Security economic and financial sector accompanying the preliminary draft budget for social security for the financial year 2006.

Additional provision second.

By the General Treasury of Social Security, the necessary measures shall be taken to ensure that the information referred to in points (a) and (b) of paragraph 2.2 of this Order, as well as any information to be provided by the General Treasury the rest of the institutions which are part of the social security system at the time of the end of the financial year, on the basis of the services which, in each case, must be received by 25 February 2005.

Additional provision third.

The provisions of Article 33 (3), point 2. of the Regulation on the Partnership of the Mutual Insurance and Occupational Diseases of Occupational Safety and Health, approved by Royal Decree 1993/1995 of 7 December 1995; in relation to the approval of the annual accounts by the General Board, the accounts to be rendered to the Court of Auditors shall be understood. These accounts must therefore be accompanied by the audit report, issued by the General Intervention of Social Security, as referred to in Article 129 of the Recast Text of the General Budget Law, approved by Royal Decree Legislative Directive No 1091/1988 of 23 September 1988. By way of derogation, corrections may be made to the annual accounts drawn up and made available to the General Social Security Intervention pursuant to Article 128 of the recast text. corrections to the respective auditors ' knowledge, in order to enable them to be considered in the issue of the relevant report. Once the audit report of the annual accounts is issued by the General Social Security Intervention, they may not be subject to modification. Notwithstanding the foregoing, when, after the audit report is issued, the General Board considers it essential to introduce a correction in the audited annual accounts, it shall be indicated in an express manner, in due diligence proof of the approval of the accounts submitted to their knowledge, the reasons and effects on them.

Additional provision fourth.

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

Madrid, 10 December 2004.

Caldera Sanchez-Capitan

Excmo. Mr Secretary of State for Social Security and Ilmos. Mr Director-General for Social Security Management, General Manager of Social Security, Directors-General of the Social Security and General Social Security Management Entities, and Messrs. Presidents of the Mutual Accident of Work and Occupational Diseases of Social Security.