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Order Of 22 December 1999 Which Regulates Operations Of Year-End 1999 To Agents Of The Social Security System.

Original Language Title: ORDEN de 22 de diciembre de 1999 por la que se regulan las operaciones de cierre del ejercicio 1999 para los agentes del sistema de la Seguridad Social.

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TEXT

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.

As a matter of course, on the initiative of the General Intervention of Social Security and the Directorate-General for 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 1994 to the Mutual Insurance and Occupational Diseases of the Social Security.

In addition to the criteria outlined in the preceding paragraph, all system agents will follow the following details:

2.1 Costs of benefits by delegated payment deducted in quotation settlements.

In the Social Security and General Social Security Management Entities, the "OK" documents in the form that they come from will be issued, as well as the "P" and "R" documents corresponding to them, its date of issue, if necessary, at 31 December 1999 when the information on the expenditure for the year satisfied by the delegated payment scheme, by voluntary or compulsory collaboration, obtained from the (a) a collection of fees for the settlement of shares to be charged to the 1999 financial year.

The basic information for these actions should correspond to the one obtained from the settlement of quotas that were imputed in the 1999 financial year.

2.2 Unpaid, back-downs and reintegrals paid by financial institutions.

When all the unpaid, back-and-back payments paid by the financial institutions in the course of 1999 are fully known, the precise accounting documents will be issued 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 1999, so that in the end of the year the quantities for which the 'OEK' document in favour of the respective creditors who did not fall under the right of recovery of the costs, as appropriate, to the budget for expenditure and appropriations or for resources and applications.

2.3 Investment expenses, and acquisition of goods and services.

They will apply to the 1999 budget, and within their respective credits, the totality of the obligations contracted by works carried out until December 31, which have the corresponding certification. The Commission shall, in the event of a request for a decision, request the Commission to take a decision on the matter referred to in paragraph 1.

The 1999 budget will also be imputed to the obligations incurred by acquisitions of goods which have been received in accordance with the date of 31 December, provided that the supporting documents for the obligation are have been received by the institution before 31 January 2000.

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 1999.

2.4 Definitive application of revenue made through listing settlements.

FI documents to be issued, corresponding to the revenue made up to 31 December 1999, shall be issued by rolling back, if necessary, their issue to that date, after the date of their application. final.

2.5 Data Reconciliation.

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. Such conciliation shall be evidenced inexcusably by a letter in which the agents concerned both the debtor and the creditor lend their conformity to the operations carried out.

In the case of a discrepancy that could not be resolved before the date of the submission of the accounts of the financial year to the General Intervention of Social Security, the data provided by the General Treasury of the Social Security.

2.6 Amorations and provisions.

The appropriations for the financial year for depreciation and provisions shall be quantified in accordance with the criteria laid down in the public accounting rules, in accordance with the rules which, where appropriate, the General Intervention of Social Security, in its capacity as the director of the accounting system of the Social Security System.

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

3.1 General aspects.

3.1.1 When the budgetary year and the settlement of the financial year coincide with the calendar year, documents of any nature to be issued by the managing bodies shall be entered in the accounting offices as a date. limit, the last working day of the financial year, with the exception of documents which, in accordance with the provisions of Article 2, are to be rolled back to 31 December, which shall be sent as soon as they can be completed.

3.1.2 The following documents will have to meet the following conditions in each case:

(a) Documents containing the "A" or "D" phases shall, respectively, refer to authorisations and provisions actually adopted during the financial year.

(b) Documents containing the "O" phase shall correspond to benefits, acquisitions, constructions or services in general which have been carried out until 31 December 1999, in accordance with the requirements laid down by the rules in force. Accordingly, the identification data of the creditor and those relating to the budgetary implementation may not be subject to amendment in subsequent years, and where appropriate, the respective obligations shall be cancelled.

(c) In general, the documents "KRPGs" shall correspond to unpaid and back-down, actually carried out in the course of 1999, resulting from payments made from the current expenditure budget, or respond to the requirements set out in paragraphs 5.1.4.2 and 5.3 of the Order of 5 March 1992. Where they affect the budget of benefits, they shall not have the above limitations and may also be liable to be reimbursements for undue payments.

(d) "DAAF" documents shall correspond to payment deferrals and instalments which are listed as outstanding, after the transactions referred to in paragraph 2.4 of this Order have been made, maturity date after 31 December 1999.

Social Security delegated interventions may claim as many background as necessary and carry out the examination of books, accounts and documents that are accurate in each case, for the purposes of compliance with these rules.

3.1.3 Before 31 January 2000, 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 has not been implemented.

3.1.4 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 expenditure of the financial year.

3.2 Processing of budgetary and extra-budgetary management documents issued in the last few days of December.

3.2.1 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 'FRPG', which correspond to formalisation operations proposed until 31 December, before the close of the operations of that day.

3.2.2 Management centres will not be satisfied with any payment from operating funds on 28 and following December, except for cases of urgency jointly appreciated by the directors and controllers of the management centres. Payments under these funds shall be resumed on the first working day of January 2000.

3.2.3 The documents "OK", "ADOK" and, where appropriate, "OEK" to be issued in order to give definitive application to the payments made from the maneuver funds until the 27th of December, must be validated in the different accounting offices before the end of the working day of that day and will understand all the payments made pending this procedure. The paying boxes shall validate the relevant 'P', 'EPO' and 'R' documents within the remaining days until the end of the financial year.

3.2.4 The documents "OK", "ADOK" and, where appropriate, "OEK" to be issued in order to give definitive application to the payments to be made from the operating funds in the period from 28 to 31 December, in accordance with the provisions of paragraph 3.2.3 above, shall be validated in the different accounting offices on the first working day of the year 2000, by rolling back its issue as at 31 December 1999. The payment boxes shall validate the relevant 'P', 'EPO' and 'R' documents from the year 2000.

3.3 Vigency of pending payment documents.

Those issued in their day, who have not been satisfied in December 31, 1999, will retain their full validity until the time they are effective to the creditors, they are cancelled or their prescription is declared.

For these purposes, the General Treasury of Social Security will review the documents in its possession that are pending payment more than six months old, analyzing the causes of the delay.

In the same way and for the same purpose, the management centres shall review the documents in their possession for which, in the course of the "O" phase of recognition of obligations, the proposal for payment has not been issued in the period of six months.

3.4 End-of-Exercise Operations.

3.4.1 The operations of regularisation and closing of the accounts in all the accounting offices will be carried out in accordance with the instructions that the General Intervention of Social Security will give to the effect.

3.4.2 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 Social Security Management a certification of the remaining 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 year 2000.

Article 4. Documentation to be submitted to the Ministry of Labour and Social Affairs.

4.1 Documentation to refer to the General Intervention of Social Security.

4.1.1 The Social Security Management Entities, the General Social Security Treasury and the Social Security Occupational and Occupational Accident Mutuals will form and render their compliance accounts. as provided for in the Resolutions of 3 July 1998 and 22 December 1998, of the General Intervention of the State Administration, and within the time limits laid down in Chapter I of Title VI of the recast of the General Law Budget, adopted by Royal Decree No 1091/1988 of 23 September 1988, for the purpose of all actions through the General Intervention of Social Security.

4.1.2 The accounts of the Social Security Management Entities and the General Treasury of Social Security shall be supported in the standard documents issued to the effect by the Integrated Accounting System of the Social security, with the exceptions established by the General Intervention of Social Security in relation to the content of the memory.

4.1.3 The accounts of the Occupational Accidents and Occupational Diseases of Social Security shall be supported in the standard documents issued for the purpose by the computer applications provided by them. the General Intervention of Social Security.

4.1.4 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.

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

4.2.1 The Social Security Management Entities, the Social Security General Treasury and the Social Security Occupational and Occupational Accident Mutuals will forward, within three months from the exercise closure, 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) A brief description of the objectives achieved and the activities carried out, in each and every one of the final programmes, making a brief analysis of the deviations between the initial 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.

(c) 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.

4.2.2 The Mutual Insurance and Occupational Accident and Social Security Diseases shall also send the following additional documentation to the Directorate-General for Social Security Management:

(a) Enumeration and justification of the envelopes, applications and regularisations carried out in each and every one of the mandatory reserves, provisions and special funds.

(b) 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.

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

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

e) 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.

(f) Resources, activity and cost of operation relating to each of the centres of assistance, management of the situation of temporary incapacity and preventive measures managed by the institution.

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

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

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

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

4.3 All accounts and other documentation to be sent to the General Social Security Intervention shall be sent in duplicate. The documentation to be sent to the Directorate-General for Social Security Management shall be sent in a single copy.

Article 5. Information to be provided to the financing agents, in relation to resources affected by the implementation of specific expenditure.

5.1 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 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.

5.3 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.

5.4 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 1999 financial year, which will form an annex to the report, will be drawn up by the Directorate-General for Social Security Management. Economic and Financial Committee to accompany the preliminary draft budget for social security for the financial year 2001.

Additional provision second.

By the General Treasury of Social Security and the Management of Social Security Informatics, within the scope of their respective competences, the precise measures will be adopted so that the information referred to by the Paragraphs 2.1 and 2.2 of this Order are held by the accounting offices of the Social Security Management Entities before 25 February 2000.

Additional provision third.

The calculation of the maximum limit for the costs of administering the Mutual Work and Occupational Health Accident Mutuals in the 1999 financial year shall be carried out in accordance with the provisions of the provision Eighth of the Regulation on the cooperation of the said Mutuae, approved by Royal Decree 1993/1995 of 7 December 1995.

Additional provision fourth.

The provisions of paragraphs 4.1.1 and 4.1.4 of this Order, in relation to the time limits for the submission of accounts and the obligation to forward them in computerised form, shall apply to those which must form the Foundations formed under the Law 15/1997, of April 25, on the empowerment of new forms of management of the National Health System.

Additional provision fifth.

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

Madrid, 22 December 1999.

PIPE SLES

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