Royal Decree 1891/1999, of December 10, amended the General Regulation of the Financial Management of Social Security, approved by Royal Decree 1391/1995 of 4 August, and, among other provisions, gave new Article 13 (2) of Regulation (EC) No 1367/2014 is to be used for the purposes of Article 13.

The new regulation of these funds carried out by that Royal Decree to set them up as provisions for extra-budgetary funds and to extend its scope to new expenditure by extending it to the (a) the total expenditure on goods and services in Chapter II of the Social Security System Expenditure and Dotations Budget, although setting ceilings for these funds, entails the need to give new and precise rules of The Committee of the European Parliament, the Committee on the Rules of the European Parliament, the Committee on the Rules of February 1996.

Therefore, a complete regulation of the constitution, modification and extinction of the operating funds, situation of their amounts, management procedure, responsible unit, disposition and replenishment of their amount, is now carried out. allocation of the expenditure paid from them and their control, in addition to a generic reference to the accounting standards.

On the other hand, the way to determine the business day referred to in Article 15 of the General Regulation of the Financial Management of Social Security is specified.

Therefore, in use of the privileges conferred on the sole final provision of the General Regulation approved by Royal Decree 1391/1995 of 4 August, I have:

Single item.

One. Article 13 (2) of the Order of 22 February 1996 for the implementation and development of the Financial Management Regulation on Social Security, adopted by Royal Decree 1391/1995 of 4 August 1995, is hereby amended as follows: following:

" 2. The operating fund provided for in Article 13 (2) of the Financial Management Financial Management Regulation, in addition to the provisions of that Article, shall be governed by the rules laid down in the following paragraphs:

2.1 For the purposes of the limit on the overall amount of the operating fund provided for in Article 13 (2) (b) of the General Regulation on the Financial Management of Social Security, a single expenditure may not be divided in various payments.

2.1.1 Through the operating fund, obligations arising from collaboration, administrative contracts and private contracts to be held by the Management Entities, General Intervention or the Common Service of Social Security, except in the following cases:

Minor contracts for supplies, consulting and assistance and services, referred to in Articles 176 and 201 of the recast of the Law on Public Administration Contracts.

Minor works contracts up to the amount of 2,000,000 pesetas (12,020,24 euros).

Contracts relating to the provision of health care on grounds of urgency, amounting to less than € 2,000,000 (EUR 12,020,24), as laid down in Article 158.3 of the recast of the Law on Contracts Public Administrations.

The others listed in Article 13 (2) (b) of the General Financial Management Financial Management Regulation.

2.1.2 In all cases, the payments to be made from the operating funds of each managing body shall not exceed the limit of availability of the respective account.

2.2 It is for the General Authorising Officer to determine, on his own initiative or on a proposal from the respective Gestora or General Intervention Entity, the management centres which may have the operating fund to which he refers this article, as well as its amount in each center. It shall also authorise the modifications and cancellations of that operating fund, without exceeding the maximum percentages specified in Article 13 (2) (a) of the General Financial Management Regulation. Social.

2.2.1 Proposals submitted to the General Payments Computer must contain:

(a) Numerical and nominative identification of the management centres which will have a wiggle room.

b) Amount of the wiggle fund that is proposed to be allocated to each management centre.

c) The number of accounts opened in financial institutions that require each management center.

(d) Application for authorisation for the existence of cash amounts in the management centre, with an indication of the person responsible for the custody of these funds.

(e) Budget concepts to which expenditure is to be charged to be met by means of the operating fund, in the Management Entity, General Intervention and the Common Service of Social Security, justifying the need for use of the same, as an alternative to the financial circuits for the payment of the General Treasury of Social Security.

The proposed proposals will have to be the subject of a favorable report by the Delegation in the central services of the Entity that makes the proposal. This report shall be limited exclusively to the verification of compliance with the limit set out in paragraph 2.1 of this Article.

2.2.2 In the case of the creation of a new management centre to which a wiggle room is to be provided, the establishment of a management centre shall be carried out in accordance with the provisions of the previous paragraph, where appropriate, where appropriate, amounts which were authorised for each management centre.

2.2.3 For the initial allocation of the operating funds or their extension, the Payment Authorizers of the General Treasury of Social Security will free up extra-budgetary payment orders.

2.2.4 Prior audit of the payment orders for the establishment or extension of the operating fund will be verified as prescribed by Royal Decree 706/1997 of 16 May, for which the control system is developed (a) the internal market and the internal market.

2.2.5 The deletion or minoration of the management centres ' operating fund shall be authorised by the General Authorising Officer, either on his own initiative or on a proposal from the corresponding Management Entity or General Intervention of the Social Security.

When the deletion or minoration of a wiggle fund occurs, the management centre to which it affects shall reintegrate the total or partial amount of that fund, as appropriate, into the Miscellaneous Resources account, opened in the name of the General Treasury of Social Security in the financial institution awarded to it, without the possibility of direct transfer of that amount to other different accounts.

2.2.6 In order to avoid excessive allocation, the general system of payments, either on its own initiative or on a proposal from the Commission, should be limited to the amount of money available. The corresponding Management Entity or General Social Security Intervention will determine the sentences to be performed.

2.3 The amount of extra-budgetary payment orders issued for the initial allocation or extension of the operating fund shall be paid by bank transfer to the specific account opened in the financial institution, to Name of the General Treasury of Social Security, in the respective management center. For these purposes, it is for the General Treasury of Social Security:

(a) The opening and cancellation of the accounts in which the operating funds are located. They shall be opened in the name of the General Treasury of Social Security under the name ' Maneuver Fund.

Payment Restricted Account ", from the appropriate management center.

(b) The award of the services of the "Special Account for Maneuver Fund" shall be made by the General Treasury of Social Security in favour of the financial institution, grouping or association which offers greater and better conditions for the Administration, in accordance with the law of contracts of the Public Administrations.

However, where there are causes to be justified, the General Authorising Officer may authorise the exercise facility allocated to a centre to be placed in open accounts in a number of financial institutions, as well as the existence of such funds. in the cash-in-cash management centre, which are members of the operating fund, in order to meet unforeseen needs and lower costs, the maximum authorised amount being fixed in the authorisation.

2.4 The costs and payments to be met through the operating fund must be followed by the legal procedure established in each case, according to the expenditure in question, and of which documentary evidence will be recorded.

2.4.1 The "paguese" of the holder of the relevant management centre shall be at least on invoices, receipts or any other supporting evidence reflecting the claim or right of the creditor.

2.4.2 Where there are shared costs between two or more management centres, the payment of the whole of the management centres shall be carried out by means of the operating fund of that centre which is obliged, in accordance with the rules of application or the legal businesses subscribed, in which case the other centres concerned must provide as a creditor in the budgetary accounting documents which they issue to the centre which anticipated the payment, which shall give rise to the repositions which proceed through the General Treasury of Social Security or its Provincial Directorates.

2.5 The administrative unit responsible for the management unit shall be designated in each management centre with a wiggle room.

2.5.1 In the Directorates-General of the Management Entities and the Common Service and in the General Intervention of Social Security, it will be competent to make the designation of the responsible administrative unit Director-General of the institution or the General Financial Controller.

In the Provincial Directorates or, where applicable, Territorial Directorates, this designation shall be carried out by means of a Resolution of the relevant provincial or territorial director.

In the case of management centres which are not dependent on the Provincial Directorate, this designation shall be the responsibility of the Director-General of the relevant Management Entity.

In the case of the Primary Care and Specialized Care Management, the aforementioned Resolution will be dictated by the Manager.

2.5.2 The administrative unit will perform the following functions:

(a) Register operations in the manner determined by the General Intervention of Social Security.

b) Practice the bank's archies and reconciliations.

c) To render the corresponding accounts, with the structure determined by the General Intervention of Social Security, in the terms of paragraph 2.7 of this article.

d) Keep and guard the checkouts and matrices of the checks or, where appropriate, the relations which would have served as a basis for their issuance by computer. In the case of cancelled cheques, it shall be used for inuse and storage for control purposes.

e) To verify that the proof provided for the justification of the expenses and subsequent payments are authentic and original documents and that they include the authorization of the payment of the corresponding organ.

f) Identify the personality and check the legitimacy of the creditors through the documentation from each case.

g) Make payments in accordance with paragraphs 2.4 and 2.6 of this Article.

(h) Require the justification for the application of the quantities delivered for advances (travel orders and similar deliveries).

i) Custodian of the liquid media that constitute the wiggle room.

j) Enter the interests that, if any, produce the bank accounts of the wiggle funds in the income accounts of the General Treasury of Social Security.

k) Those other than, if any, entrusted to you by the General Authorising Officer.

2.6 In payments made by way of manoeuvre, the means of payment set out in Article 11 of the General Financial Management Regulation of Social Security may be used.

2.6.1 Any provision of funds shall be authorised by means of the joint signature of the head of the administrative unit responsible for the operating fund and that of the head of the management centre or by the signature of the substitutes. that the administrative unit referred to in the previous paragraph has been designated for the purpose. The said functions may be the subject of delegation of powers or delegation of signatures in accordance with Articles 13 and 16 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Procedure Joint Administrative. The payment will always require the signature of two different natural persons.

2.6.2 The making of payments by transfer or check will not entail any expense for the General Treasury of Social Security, nor for the recipient of the payment.

A supporting document shall be retained for the transfer orders, with the date and signature of the receipt by the financial institution, or, failing that, the mechanical validation that replaces it.

2.6.3 For payments from the wiggle fund in no case may there be negative balances in the respective account.

2.7 The administrative units responsible for the operating funds shall provide supporting accounts of the expenses paid with that fund, as their cash needs give advice on the replenishment of the funds used. Such justification and application at budget shall be made at least once a month and necessarily at the end of the financial year.

2.7.1 The supporting account, accompanied by invoices and other original documents proving the application of the funds duly related, shall be approved by the holder of the management centre.

2.7.2 Taking into account the amounts justified in the accounts referred to in the preceding paragraphs, the accounting documents to be produced shall be issued by the managing body concerned.

Such documents shall be issued in favour of the management centre, with the allocation, where appropriate, of the budgetary applications to which the expenditure incurred corresponds.

2.7.3 The prior audit of the replacement of the operating fund and the intervention of the supporting account will be carried out in accordance with the Royal Decree 706/1997 of 16 May, for which the internal control is carried out exercised by the General Intervention of Social Security.

2.7.4 For the justified payments and once the payment proposals have been received, the corresponding paying box of the Provincial Directorates or the Central Services of the General Treasury of Social Security shall proceed to issue the corresponding payment orders in favour of the management centre and to replenish the funds used.

2.8 Referred to the last day of each month, the administrative units responsible for the operating fund shall carry out cash tonnage and bank reconciliations.

2.8.1 The respective Interventors, by themselves or by means of officials who are designated for the purpose, may at any time carry out the checks they deem appropriate.

2.8.2 To comply with the provisions of paragraph 2.2.6 of this Article, the General Treasury of Social Security shall carry out a monthly check of the available used in each of the accounts of the operating fund.

2.8.3 Within 15 days of the end of each quarter, the administrative units responsible for the management of the maneuver funds shall formulate state of affairs of the corresponding fund, referred to last quarter of the previous quarter, in terms of the General Intervention of Social Security.

2.9 The accounting of the operating fund and the structure of the supporting accounts shall be in accordance with the rules established by the General Intervention of Social Security.

2.9.1 No payment may be made from the operating fund that has not previously been registered with the Social Security Accounting Information System, except for those who do not exceed the individual amount. (EUR 150), in cash or by post, which shall be recorded before the end of the working day of the day in which they were effected.

Once recorded in the Social Security Accounting Information System, the payments shall be immediately executive, without prejudice to any reconciliations arising from the operations in progress at the end of a given period. period.

2.9.2 It will be a necessary condition for any payment by the wiggle fund to be carried out which the recipient is previously registered in the user database of the Security Accounting Information System. Social as well as the identification of the bank account when the payment is made by transfer.

For this purpose, in the case under which the recording is made, in the System of Accounting Information of the Social Security, the data of a particular recipient must be given a simple photocopy of the number of the tax identification of the recipient, which may be replaced in the case of natural persons by simple photocopy of their national identity document.

When the payment is to be made by bank transfer, in addition, in the case file, a simple photocopy of any document issued by the corresponding bank entity, that the interested party, in the the identification number of the account, with all the digits that make up the account, including the control characters.

2.9.3 In the case of payments for the operating fund to be made to the staff of the management centre or to pensioners of social security, the identifying data referred to in paragraph 2.9.2 above may be to be accredited by any means ensuring their proper registration, without the need to accompany the photocopies mentioned.

For these purposes, prior to the completion of the procedures that they will carry out, they may be incorporated into the database of recipients of the Social Security Accounting Information System from other information systems. the Social Security System is available.

2.9.4 For the purposes referred to in paragraphs 2.9.1, 2.9.2 and 2.9.3, the Directors of the management centres shall provide the necessary information to ensure that the administrative unit responsible for the operating fund is responsible for recording in the Social Security Accounting Information System of the precise data, in the form that the General Intervention of Social Security establishes, and in order that, prior to the registration of the payments, there are sufficient balances in the case of a bank account which is sufficient to bear or cash it, in the case of payments which are make by box or postal order. '

Two. A number 5 is added to Article 16 of the Order of 22 February 1996, with the following wording:

" 5. For the determination of the business day referred to in Article 15 of the Financial Management Financial Management Regulation, the provisions of Article 5 (3) of this Order shall be in accordance with Article 5 (3). "

Single transient arrangement.

Until the date on which the award provided for in paragraph 2.3.b (b) is made, the existing accounts for payments by way of manoeuvre shall continue to be used.

Single repeal provision.

1. Article 16 of the Order of the Ministry of Labour and Social Security of 5 March 1992 on the accounting and budgetary monitoring of social security is hereby repealed.

2. Similarly, any provisions of equal or lower rank shall be contrary to the provisions of this Order.

Single end disposition.

This Order shall enter into force on the 1st of the month following that of its publication in the "Official State Gazette".

Madrid, 12 July 2001.

APARICIO PEREZ

Excmo. Mr Secretary of State for Social Security and Ilmos. Mr General Directors of the General Treasury of Social Security, the National Institute of Social Security, the Social Institute of the Navy and the General Financial Controller.