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Order Tas/3426/2003, Of December 5, Which Regulates The Operations Of Closure Of The Year 2003 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 Sec...

Original Language Title: ORDEN TAS/3426/2003, de 5 de diciembre, por la que se regulan las operaciones de cierre del ejercicio 2003 y el procedimiento para la presentación de las cuentas anuales y demás documentación que ha de rendirse por los agentes del sistema de la Seg...

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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 Order of the Ministry of Economic and Financial Affairs of 6 May 1994 to the Management Entities and the Common Services of Social Security and to the Mutual Insurance and Occupational Diseases of Occupational Safety, respectively, determine with 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 managing entities and services Social security.

Furthermore, it is necessary to require, from the various agents of the system, certain additional information to enable the analysis and assessment of the activity carried out in the financial year.

Finally, it is also necessary to establish the criteria to be followed for the closure of the financial year in compliance with the rules mentioned above and the one established by Article 49 of the recast of the Law. General Budget, according to the wording given to it by paragraph one of article 66 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures.

As soon as it comes to the initiative of the General Intervention of Social Security and the Directorate-General for Economic Management of Social Security, and on the proposal of the Secretary of State for Social Security, I have:

1. Scope of application.

1.1 The provisions of this Order are applicable to the Management Entities of Social Security, General Treasury of Social Security, and Mutual Insurance and Occupational Safety Diseases Social.

1.2 The procedures referred to in their content shall be carried out by the central, territorial or administrative departments of the various agents, as appropriate.

2. Receipt 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 December 30.

2.2 The documents to be issued for the accounting formalisation of the following transactions to be charged for the financial year 2003 shall be exempted from the period laid down in paragraph 2.1 above:

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

(b) Unpaid, downturns and reintegrals paid by financial institutions.

c) A definitive application of the income made through the settlement of quotation.

These documents will have as their deadline of entry into the Accounting Offices on March 10, 2004, and must be rolled back to December 31, 2003, all the paperwork and supporting documents derived from the aforementioned documents. operations.

2.3 The Interventors of the General Intervention of Social Security, in the field of the Management Entities and the Common Services of Social Security, and the Chief Accounting Officers or persons exercising their function, in the (a) the scope of the Mutual Insurance and Social Security Accidents of Accidents of Work and Occupational Diseases, shall be particularly careful to ensure compliance with these rules, with the exception of the express authorization of the General Intervention of Social Security, to account for those transactions whose accounting documents are received with after the dates set out in paragraphs 2.1 and 2.2 above.

3. Accounting for year end.

3.1 The Accounting Offices shall carry out the normal registration of all types of accounting documents to be charged for the financial year 2003 and have been received by them within the time limits set out 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 its Provincial Directorates shall issue and validate the documents "P", "EPO", "R" and "FRPG", which correspond to formalisation operations from the 2003 financial year proposed until 30 December 2003, prior to the closure of the that day.

3.3 All accounting documents relating to payments made from funds for manoeuvre, whatever their amount, as well as the final implementation thereof, shall be validated in the Offices of Accounts which, in each case, correspond before the end of the day of the morning of 30 December 2003, for the purposes of which the Director of the Management Centre and the Financial Controller shall jointly take the necessary measures to " These operations may not be carried out after further payments from the 2003 financial year.

3.4 The paying boxes will validate the "P", "EPO" and "R" documents, which correspond to final payments applications made from funds for manoeuvre before the end of the working day of the same day.

4. End-of-year operations.

4.1 Before 15 January 2004, 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 2003 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 The General Treasury of Social Security, and the various Mutual Working and Occupational Diseases of Social Security, before proceeding to regularisation and closure, shall reconcile their relations with each other. reciprocal, 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 Social Security Intervention, in which the agents concerned both the debtor and the creditor, shall give their conformity to the operations in which they are 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.

4.3 The operations of regularization and the closing of the accounting of the financial year in all the accounting offices will be carried out according to the instructions that the General Intervention of the Social Security will dictate.

5. Outstanding obligations arising from previous financial years.

5.1 With a view to the adjustment of the balances of existing closed exercise obligations in the management and common services of the social security system by 31 December 2003, the Social Security General Intervention, 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 centers 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, where appropriate, the relevant clarifications from the management centres of the expenditure budget.

In cases where the limitation period for the referred proposals and the payment orders has elapsed, the corresponding prescription file must be initiated in accordance with the provisions of the rules in force for the 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 Social Security a comprehensive list of all payment proposals received, corresponding 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, 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 2004.

In addition to this, and within the period mentioned above, the Mutual Work and Occupational Health Insurance Companies will send a copy of the accounts to the General Social Security Office. duly subscribed.

6.2 Accountability to the Court of Auditors.

6.2.1 In accordance with the provisions of Article 130 of the recast of the General Budget Law and Article 3 (2) of Royal Decree 508/2000 of 14 April 2000 on the structure of the Information System Accounting for Social Security and development, in the field of Social Security, Article 151 of the cited recast text, the Social Security Management Entities, the General Treasury of Social Security and the Mutual Accidents of Accidents Work and occupational diseases of social security shall, in triplicate, be sent to the General Social Security intervention, before 31 July 2004, 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 and General Treasury Management Entities are required to render to the Court of Auditors shall be borne in the standard documents issued for the purpose by the System of Social Security. Accounting Information of Social Security, with the exceptions established by the General Intervention of Social Security in relation to the contents of the memory.

6.3.2 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 purpose of the General Intervention of Social Security which may be issued by computer applications which, if necessary, are provided to them 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 in the General Intervention of Social Security.

7. Documentation for the financial year 2003 not included in the accounts for the financial year.

7.1 Documentation to be submitted to the Directorate-General for Economic Management of Social Security.

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

(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 Economic 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 on the result obtained, differentiating, on the one hand, the management of professional contingencies and the temporary incapacity of self-employed persons to be injured and, by (a) the management of the economic performance of temporary incapacity for the common contingencies of the protected workers, as well as of the allocations and applications made of the various reserves and the levels of their formation.

(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) Protected population and associated enterprises in each province of the included in its scope of action.

(e) Annex of contributions, with a breakdown of fees charged and receivable by provinces falling within their scope of action, and exercises to which they correspond.

f) Detail of financial investments to check the materialization levels 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 care facilities, management of the situation of temporary incapacity and of preventive character managed by the entity.

(h) Information on the composition and management of the own heritage of the Occupational Accidents and Occupational Diseases of Social Security.

i) Detail, by provinces, of the economic benefits arising from professional contingencies and the management of the situation of temporary incapacity arising from common contingencies with respect to workers for account The European Commission has also been working on this.

j) High and low of the year corresponding to real estate managed by the entity.

k) Detail by provinces, of the activity developed and services dispensed through the concerts with other means.

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.

7.2.2 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 forward to the financial actors through the General Intervention of Social Security.

7.2.3 The entities that have incurred the affected financing shall credit the amount of the same, by means of certification, which is authorized by the corresponding Director General and by the Financial Controller in the Central services shall be referred to the General Treasury for Social Security for the purposes set out in the preceding paragraphs.

7.2.4 The General Treasury of Social Security may request from the Entities that have made the expenses with financing affected the clarifications that it deems appropriate, in relation to its imputation to the accounts expressed.

Additional disposition first.

the report on the implementation of the Social Security budgets for the financial year 2003, which will form an annex to the report, will be drawn up by the Directorate-General for Economic Management for Social Security. Economic and Financial Committee to accompany the preliminary draft Social Security budget for the financial year 2005.

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 Entities that are part of the Social Security System when the financial year is closed, and the services that in each case must be received by 25 February 2004.

Additional provision third.

The provisions of Article 33 (3), point 2.o, of the Regulation on the Partnership of Mutual Accidents of Work and Occupational Diseases of Social Security, adopted 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.

Exceptionally, corrections may be made to the annual accounts formulated and made available to the General Intervention of Social Security pursuant to Article 128 of the Refused Text, (a) to make such corrections to the knowledge of the respective auditors, for the purpose of being considered in the issue of the relevant report.

Once the audit report of the annual accounts is issued by the General Social Security Intervention, they may not be subject to modification. Notwithstanding the 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, 5 December 2003.

ZAPLANANA HERNANDEZ-SORO

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