Chapter I of Title VI of the recast text of the General Budget Law, adopted 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, with the exceptions introduced for the financial year 2002 in the second provision of Law 23/2001, of 27 December, of General Budget of the State for the year 2002.

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:

Article 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.

Article 2. Criteria for action.

In the Social Security Management Entities and the General Treasury of Social Security, the criteria set out in the Resolution of 3 July 1998, of the General Intervention of the State Administration, will be followed. determining the structure and composition of the General Account of Social Security and the accounts of the Management Entities and the Common Services of Social Security.

The criteria set out in the Resolution of 22 December 1998, of the General Intervention of the State Administration, will be followed in the Mutual Work and Occupational Diseases of Social Security. approving the adaptation of the General Plan of Public Accounting to the Mutual Work and Occupational Diseases of Social Security.

In addition to the criteria outlined in the preceding paragraph, the following are the following:

2.1 Expenditure on benefits by delegated payment deducted in contribution settlements. -For the Social Security and General Social Security Management Entities the documents "OK" will be issued in formalization that they shall, as well as the 'P' and 'R' documents relating to them, take back their date of issue, if necessary, as at 31 December 2002 when the information on the expenditure for the financial year satisfied is, after that date, (a) a delegated payment scheme, by voluntary or compulsory cooperation, obtained from the the collection of fees for the settlement of quotas to be charged to the 2002 financial year.

The basic information for these actions should correspond to the one obtained from the settlement of quotas that were imputed in the 2002 financial year.

2.2 Impaid, setbacks and reintegrating paid by the financial institutions. -As the totality of the unpaid, regressions and reintegrals paid by the financial institutions in the course of 2002, the accurate accounting documents to comply with the provisions of Article 1 of Royal Decree 1299/1995 of 21 July 1995 and paragraphs 5.2 and 5.4 of the Order of 5 March 1992, bringing their date of issue back to 31 December 2002, so that in the end of the year the quantities for which the corresponding quantity has not been issued 'OEK' document in favour of the respective creditors who have not been entitled to recover them, shall be applied to the expenditure or revenue budget, as appropriate.

2.3 Expenditure corresponding to acquisitions, works, services, benefits or expenses in general carried out before the expiry of the financial year and from the respective appropriations. -They shall apply to the 2002 budget, and within their respective claims, all the obligations incurred by works carried out until the end of the financial year, which have the corresponding statutory certification, provided that the same has been received in the entity before 31 December 2002.

The obligations incurred by acquisitions, services, benefits or expenses in general, which have been received in accordance with the budget, shall also be charged to the 2002 budget, provided that the supporting documents the obligation has been entered into the entity before 31 December 2002.

The recognition of the obligations referred to in the preceding two subparagraphs shall be carried out by rolling back, if necessary, the date of issue of the documents containing the 'O' phase as at 31 December 2002.

2.4 Final application of the revenue made through the settlement of contributions.-The "FI" documents to be issued, corresponding to the revenue made up to 31 December 2002, shall be issued, if necessary, its emission to this date, when its definitive application is known after the same date.

2.5 Reconciliation of data.-The General Treasury of Social Security and the various Mutual Working and Occupational Accidents of Social Security, before proceeding to regularisation and closure, will reconcile whether 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 Social Security Intervention, in which the agents concerned, both the debtor as the creditor, shall lend their conformity to the transactions 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.

2.6 Appropriations, provisions and expenditure on expenditure and revenue.-The appropriations for the financial year for amortisation and provisions, as well as the expenditure and revenue expenditure, shall be quantified in accordance with the criteria established in the Resolution of 14 December 1999, of the General Intervention of the State Administration, which regulates these accounting operations.

Article 3. Rules for the closing of the financial year in the Social Security and General Social Security Management Entities.

3.1 Reception of documents in the accounting offices.-The accounting documents, duly drawn up, accompanied by supporting documents and, where appropriate, the relevant prior audit, shall be such as Entry limit dates in the accounting offices:

On December 30, 2002, with a general character.

On 8 January 2003 in the case of documents which, in accordance with the provisions of Article 2 (3) above, are to be rolled back to 31 December and the certificates or supporting documents of the the obligation to have been received by the entity between 23 and 30 December.

On 10 March 2003 in the case of documents which, in accordance with the provisions of paragraphs 1, 2 and 4 of Article 2, are also to be rolled back to 31 December.

The Financial Controller of the General Intervention of Social Security shall take particular care to comply with these rules by abstaining, unless expressly authorized by the General Intervention of Social Security, of record those transactions whose accounting documents are received after the dates set out in the previous paragraph.

3.2 Information to be sent to the accounting offices. -Before 15 January 2003, the managing bodies must refer to the accounting offices, in the form determined by the General Intervention of Social Security, detailed information, classified by creditors and epigraps of the expenditure budget, of the obligations arising from expenditure incurred or goods and services received, for which no application has been made on a budget which shall include, where appropriate, transactions which have not been the subject of an accounting record, in application of the provisions of paragraph 3.1 above.

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.

3.3 Processing of certain budget and extra-budgetary management documents.

3.3.1 Exception made from operations related to benefits arising from Law 13/1982, Social Integration of the Disabled, for which their centralised payment is planned, the General Treasury of Social Security and their Provincial Directorates shall issue and validate the documents 'P', 'EPO', 'R' and 'FRPGs', which correspond to formalisation operations from the 2002 financial year proposed until 30 December 2002, prior to the closure of the operations of that day.

3.3.2 The payments made from the operating funds on 31 December 2002 will be validated on 2 January 2003, with the date of issue being rolled back to 31 December 2002.

3.3.3 The documents "OK", "ADOK" and, where appropriate, "OEK", which are issued for the financial year 2002, in order to register and give final application to the payments made from the operating funds up to the 31st of In December, they must enter the various accounting offices with a deadline of 8 January 2003, by bringing back, where appropriate, the date of issue to 31 December 2002 and shall comprise all the payments made in respect of the these formalities.

3.3.4 The paying boxes will validate the "P", "EPO" and "R" documents, which correspond to final payment applications made from the operating funds received at the same time until 30 December 2002, before the end of the the end of the working day of the same day. Proposals for payment for this same concept received after the date indicated shall be paid by the paying boxes for the financial year 2003.

3.4 Vigency of pending payment documents.

3.4.1 Documents in which outstanding obligations are collected at the end of the financial year 2002 shall remain in full force until the time when the creditors are made effective, their prescription is cancelled or declared.

3.4.2 In order to ensure that the balances of existing closed exercise obligations in the managing entities and the common services of the social security system are regulated by 31 December 2002, the General Social Security intervention, through the Social Security Accounting Information System, will provide the accounting offices of all management centers with 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.

3.4.3 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.

3.5 Closing of the accounting year. -The operations of regularisation 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 intervention will dictate. General of Social Security.

Article 4. Procedure to be followed for the submission and submission of annual accounts.

4.1 Form of accounts and making 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 Decree Legislative 1091/1988, of 23 September, the Social Security Management Entities, the General Treasury of Social Security and the Mutual Work and Occupational Accident and Social Security Diseases, once formulated, will put in place their accounts at the disposal of the General Intervention of Social Security, before 31 March of 2003.

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.

4.2 Accountability to the Court of Auditors.

4.2.1 In accordance with Article 130 of the recast text 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 aforementioned recast text, the Social Security Management Entities, the General Treasury of Social Security and the Accidents of Accidents Work and occupational diseases of social security shall be sent, in triplicate, to the General Social Security intervention, before 31 July 2003, the accounts to be delivered to the Court of Auditors.

4.2.2 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. recast of the General Budget Law and shall be accompanied, where they correspond to the Mutual Insurance and Labour Accidents and Social Security Diseases, of the final audit report issued by the latter.

4.3 Account support.

4.3.1 The accounts that the Social Security and General Treasury Management Entities are required to render to the Court of Auditors shall be supported 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.

4.3.2 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.

4.3.3 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.

Article 5. Documentation for the financial year 2002 not included in the accounts for the financial year.

5.1 Documentation to be sent to the Directorate-General for Economic Management of Social Security.

5.1.1 The interventions delegated to the Central Services of the Management Entities and the General Treasury of Social Security shall send to the Directorate-General for Economic Management of Social Security a certification of the remains of appropriations which, in accordance with the provisions of paragraph 10.2 of the Order of 5 March 1992, have been cancelled on the last day of the financial year, distinguishing those committed at the end of the financial year for which they are not. This certification shall be issued without prejudice to those necessary to justify the credit additions which, where appropriate, may be carried out in the financial year 2003.

5.1.2 The Social Security Management Entities, the Social Security General Treasury and the Social Security Occupational and Occupational Accident Mutuals will refer to the General Management Directorate Economic of Social Security, before 31 July 2003, the following documentation:

a) Memory of budget execution referred to, at least, at the following ends:

a.1) Analysis and justification of deviations from the appropriations entered in the initial budget and those actually used in each of the functions and groups of programmes that make up the structure the budget of the entity giving the information.

a.2) The succinct exposition of the objectives achieved and the activities developed, in each and every one of the final programs, making a brief analysis of the deviations produced between the forecasts and the effective realizations, with an explanation of their causes.

(b) Breakdown by financial years, economic and functional applications of the obligations applied to the appropriations in the budget in force at the time of issue of the payment orders referred to in paragraph 150.4 of the General Budget Law, as amended by Article 18 of Law 4/1990 of 29 June.

5.1.3 The Mutual Insurance and Labour Accidents of Occupational Safety and Occupational Diseases shall also refer to the Directorate-General for Economic Management of Social Security, in the form indicated by it, as follows: supporting 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 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.

5.2 Information to be provided to financial actors in relation to resources affected by specific expenditure.

5.2.1 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.

5.2.2 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 at the Central Services, and shall be forward to the financial actors through the General Intervention of Social Security.

5.2.3 The entities that have incurred the affected financing shall be required to credit the amount of the same, by 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.

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

Additional disposition first.

the report on the implementation of the Social Security budgets for the financial year 2002, 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 budget for Social Security for the financial year 2004.

Additional provision second.

By the General Treasury of Social Security the precise measures will be taken so that the information referred to in paragraphs 2.1 and 2.2 of this Order, as well as all the information to be supplied to the rest of the The institutions which make up the Social Security System on the occasion of the end of the financial year, are held by the corresponding accounting offices before 25 February 2003.

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 for the General Intervention of Social Security pursuant to Article 128 of the recast text, and (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 has been issued, the Gene Board considers it essential to introduce a correction in the audited annual accounts, it must be stated 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, 3 December 2002.

ZAPLANANA HERNANDEZ-SORO

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