The recast text of the General Law of Social Security adopted by Royal Decree-Legislative 1/1994 of 20 June, in its article 94 establishes that the managing entities of Social Security, General Treasury of Security Social and Mutual Economic and Social Security Accidents of Accidents of Work and Social Security shall send to the Ministry of Labour and Social Affairs the accounts and balance sheets of the preceding financial year, for the purposes of their integration and subsequent referral to the Court of accounts.

The Resolution of 16 October 1997, of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting, approved by the Order of the Ministry of Economy and Finance of 6 May 1994, to the managing bodies and common services of the Social Security, determines the annual accounts to be paid, integrated by the balance sheet, the account of the economic and financial result, the state of liquidation of the budget and the memory.

Royal Decree 3261/1976, of 31 December, approving the General Plan of Accounting of the Social Security System, currently in force for the Mutual Work and Occupational Diseases of Accidents Social Security, establishes as documentation to be held annually the following: Account of settlement of the budget, management account for current operations, account of capital operations, treasury account and balance sheet.

Furthermore, it is necessary to require the various system operators to provide additional information which makes it possible to analyse and assess the activity carried out in the financial year.

Finally, it is equally necessary to establish the criteria to be followed for the closing of the financial year, in compliance with the rules set out above and in accordance with Article 49 of the recast of the Law. General Budget, approved by Royal Decree-Legislative 1091/1988, of 23 September, according to the wording given to it by the first article of Law 11/1996, of December 27, of Measures of Budgetary Discipline.

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 apply to the managing entities of the 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.

The criteria established in general in the Resolution of 16 October 1997, of the General Intervention of the State Administration, will be followed by the General Administration of Social Security. The adoption of the General Plan of Public Accounting, approved by the Order of the Ministry of Economy and Finance of 6 May 1994, is approved by these entities.

In the Mutual and Occupational Accidents of Occupational Safety and Occupational Diseases, the criteria established in general in Royal Decree 3261/1976 of 31 December, for which the Plan was approved, will be followed. General of Accounts of the Social Security System, and in the Order of 5 March 1992, on accounting and budgetary monitoring of Social Security, as well as those introduced later by standards of equal or higher rank.

In addition to the criteria outlined in the preceding paragraphs, all system agents will follow those detailed below:

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 1997, when the information on the expenditure for the year satisfied by the delegated payment scheme, by voluntary or compulsory cooperation, obtained from the (a) a collection of fees for the settlement of shares to be charged to the 1997 financial year.

The basic information for these actions must correspond to the one obtained from the settlement of quotas that were imputed in the 1997 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 1997 are known, the precise accounting documents will be issued to comply with the provisions of the article. 1.o 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 1997, so that in the end of the year the quantities for which the "OEK" document, in favour of the respective creditors who have not been entitled to the right (a) to be charged, to be applied to the budget of expenditure and appropriations or of resources and applications, as appropriate.

2.3 Expenditure on investments and acquisition of goods and services.

They will be applied to the 1997 budget, and within their respective credits, the totality of the obligations contracted by works carried out until December 31 that have the corresponding certification regulations. (a) the date of the date of receipt of the contract, the date of the date of the receipt of the contract, and the date of the receipt of the request.

The 1997 budget will also be charged with the obligations incurred by acquisitions of goods and services which have been received in accordance with the date of 31 December, provided that the documents supporting the the obligation has been received in the entity before 31 January 1998.

The recognition of the obligations referred to in the preceding two paragraphs shall be made by rolling back, if necessary, the date of issue of the documents containing the 'O' phase as at 31 December 1997.

2.4 Definitive application of revenue made through listing settlements.

FI documents to be issued, corresponding to the revenue made up to 31 December 1997, shall be issued by rolling back, if necessary, their issue to that date, after the date of their application. final.

2.5 Cash and excess cash applications to be reported by the Working Accident and Social Security Occupational Mutuals.

2.5.1 The concept of "cash applications to finance current operations", included in Article 56 of the budget of resources and applications, shall include the applications of the funds concerned which are allocated to the exercise for the purposes of their constitution, as well as the cash-flow applications, in general, in order to achieve full coverage of the current expenditure of the financial year, where its financing cannot be achieved in full with the current income of that period.

2.5.2 The concept of "Cash applications for financing capital operations", included in Article 88 of the budget of resources and applications, should include the difference between expenditure and capital income (chapters 6 to 9 of the budget, excluding Article 88 of the resources referred to in this paragraph, if such a difference is positive.

2.5.3 Article 51 "Current surplus" of the expenditure and appropriations budget shall cover the difference between revenue and current expenditure (Chapters 1 to 5 of the budget, including Article 56 of the budget and excluding the budget). Article 51 of the expenditure referred to in this paragraph, if it is positive.

2.6 Data Reconciliation.

The General Treasury of Social Security and the various Mutual and Occupational Accidents 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.

2.7 Amorations and provisions.

2.7.1 The total amount of the financial year's endowments for depreciation may not exceed that specified in the Annex to this Order, for each managing body of the Social Security, General Security Treasury Social and Mutual of Occupational Accidents and Occupational Diseases of Social Security.

2.7.2 However, these institutions may propose to the Secretariat of State for Social Security a general plan of depreciation for the 1997 financial year, in which the need for greater allocations is justified. It may authorise the extension of the limits set out in the previous paragraph, which, after a report by the Directorate-General for Social Security and the General Intervention of Social Security, may authorise the extension of the limits laid down in the previous paragraph.

2.7.3 The amount to be provided by the General Treasury of Security and by the Mutual Insurance and Labor Accidents of Social Security to the provision for insolvencies, corresponding to debts with the Security In respect of which the executive period for recovery has been initiated, it shall be set at 50 per 100 of the balances referred to in Article 2 of the Order of 21 July 1995.

Article 3. Rules for the closure of the financial year in the management of social security and the general treasury of social security.

3.1 General aspects.

3.1.1 When the financial year coincides with the settlement of the financial year 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 above, 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 shall, in each case, meet the following conditions:

(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 1997 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 within the financial year 1997, 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 correspond to 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 1997.

(e) In the same way, "CPAD" documents relating to the provision and application of the provision for insolvencies shall be issued after the operations referred to in paragraph 2.4 have been carried out.

Social Security Interventions will be able to claim as many records 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 1998, the managing bodies will have to send to the accounting offices, in the form that determines the General Intervention of Social Security, 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 must send to the accounting offices the information they request in relation to the income and expenditure of the financial year.

3.2 Processing of budgetary and extra-budgetary management documents 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 its Provincial Directorates shall issue and validate the documents "P", "EPO", "R" and "FRPG", which correspond to formalisation operations proposed until 31 December, prior to the closure of such operations of that day.

3.2.2 Management centres will not be satisfied with any payment from operating funds on the 27th and following December, except in cases of urgency jointly appreciated by the Directors or Interventors of the same. Payments under these funds shall be resumed on the first working day of January 1998.

3.2.3 The documents "OK", "ADOK" and, where appropriate, "OEK" to be issued in order to give definitive application to the payments made with charges to funds of maneuver until December 26, must be validated in the different accounting offices before the end of the working day of that day and must 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 27 to 31 December, in accordance with the provisions of paragraph 3.2.2 above, they shall be validated in the different accounting offices on the first working day of the 1998 financial year, by rolling back their issuance as at 31 December 1997. The payment boxes shall validate the relevant 'P', 'EPO' and 'R' documents from the 1998 financial year.

3.3 Vigency of pending payment documents.

Those issued on their day, who have not been satisfied on 31 December 1997, will retain their full validity until the moment 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 the "O" phase of recognition of obligations has been formalised, 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 Central Interventions 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 financial year 1998.

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 Social Security and Social Security Management Entities will refer to the General Social Security Intervention the annual accounts established in the adaptation of the General Plan of Social Security Public Accounting for the management entities and common services of Social Security, approved by Resolution of 16 October 1997, of the General Intervention of the State Administration.

4.1.2 The Mutual Insurance and Labour Accidents of Occupational Safety and Occupational Diseases will also refer to the General Intervention of Social Security the annual accounts established by Royal Decree 3261/1976, 31 In December, the General Plan for Accounting for Social Security, currently in force for the Mutual Work and Occupational Diseases of Social Security, was approved.

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

4.2.1 Social Security Management Entities, the General Treasury of Social Security and the Mutual Work and Occupational Accidents of Occupational Safety and Occupational Diseases will refer to the Directorate-General for Management of Social Security 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 on the implementation of programmes in which the details, by programmes, of the objectives achieved and the means used in relation to the initial forecasts will be expressed, quantifying the indicators of the activity carried out in the financial year. This information shall contain at least the following:

c.1) Number and denomination that identify each program in the structure corresponding to the entity to be filled in.

c.2) Quantification of the objectives carried out in the exercise and comparison with the objectives, establishing the absolute and relative differences between the two.

c.3) Synthesis of the credits authorized and consumed in the period that is liquid and differences between each other, expressed, likewise, in absolute and percentage terms.

c.4) Quantification of the indicators collected in the budget type of each programme, with the expression of the values initially foreseen, and of the resulting from the management effectively carried out, establishing the difference between them, both in absolute and relative terms.

For the allocation of expenditure arising from the use of the material and human resources used for various programmes, the same criterion as the employee in his/her day for the preparation of the budget will be used, as for the quantification of targets and indicators.

The figures for these objectives, means and indicators should be derived from 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) Annex of investments, which shall contain, grouped by provinces, the identification data of the investments made, individualizing those of an amount exceeding 25,000,000 pesetas, and grouping the remaining ones under the 'other investments'; the dates of initiation and completion of the works or acquisitions; the amounts corresponding to each of the investments made; and, finally, the annual projection, in pesetas of 1997, of the recurrent expenditure arising from the operation of the services.

(c) Staff Annex, which shall reflect the staff and staff expenditure and their comparison with the previous year, classified by groups of professional programmes and categories.

(d) State relating to the income obtained in the centres or services for the general purposes of prevention and rehabilitation.

e) An individualized and valued relationship of the claims that amates the balance of the account 496 "Provision for Contingency in Processing".

(f) State on the implementation of the social assistance plans at the disposal of the social assistance fund (account 122), which shall include the class, type and value of each of the benefits.

g) Protected population and associated enterprises in each province of the included in its scope of action, and number of association agreements signed.

(h) 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.

(i) 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.

j) Endowment, activity and cost of operation relating to each of the assistive centres managed by the institution.

k) Detailed detail of the composition of the own heritage of the Occupational Accidents and Occupational Diseases.

l) Detail of revenue and expenses generated by it.

m) High and low of the exercise for real estate managed by the entity.

Article 5. Standard deadlines and models for accountability.

5.1 The accounts referred to in Article 4 (1) above shall be referred to the General Intervention of Social Security before 30 April 1998, who shall, in turn, refer them to the Court of Auditors. within two months of the date of its receipt by the Commission, accompanied by the observations which it has made, where appropriate.

5.1.1 The accounts of the Social Security and General Social Security Management Entities shall be supported in the standard documents issued for the purpose by the Integrated Security Accounting System. Social, with the exceptions established by the General Intervention of Social Security, in relation to the contents of the memory.

5.1.2 The accounts of the Social Security Occupational and Occupational Accident Mutuals will be supported on the forms and models that will be provided to them in a timely manner by the General Security Intervention Social.

5.2 The general account of the social security referred to in point (h) of paragraph 3 of Article 151 of the recast of the General Budget Law, approved by Royal Decree-Law No 1091/1988 of 23 December 1988, September, it shall be finalised before 31 August 1998 and shall be forwarded to the Court of Auditors within two months of its conclusion.

5.3 The documentation for the Directorate-General for Social Security Management referred to in Article 4 (2) must be submitted by 30 April 1998.

5.4 All accounts and other documentation to be sent to the General Social Security Intervention Office or to the Directorate-General for Social Security Management shall be sent in triplicate.

Article 6. Information to be provided to the financing agents, in relation to resources affected by the implementation of specific expenditure.

6.1 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.

6.2 The information, comprehensive of the revenue and expenditure incurred and the resulting initial and final positions, shall be authorised by the Director-General and the Central Controller and shall be forwarded to the staff funding through the General Intervention of Social Security.

6.3 The institutions that have incurred the expenditure with the financing concerned must certify the amount of the expenditure, by means of certification, which is authorised by the Director-General concerned and by the Central Financial Controller. forward to the General Treasury for Social Security, for the purposes set out in the preceding paragraphs.

6.4 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 1997, which will form an annex to the report, will be drawn up by the Directorate-General for Social Security Management. economic and financial sector accompanying the preliminary draft budget for social security for the financial year 1999.

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 Articles 2.1 and 2.2 of this Order are held by the accounting offices of the managing bodies of social security before 25 February 1998.

Additional provision third.

The calculation of the maximum limit for the costs of administering the Mutual Insurance and Occupational Diseases of Occupational Accidents in the financial year 1997 shall be carried out in accordance with the provisions of the provision Eighth of the Rules of Procedure on the cooperation of mutual benefit associations, adopted by Royal Decree 1993/1995 of 7 December 1995.

Additional provision fourth.

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, December 26, 1997.

BOCANEGRA SANDS

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 Social Security Management Entities, and Messrs. Presidents of the Mutual Working and Occupational Diseases of the Social Security.

ANNEX

Maximum amounts of the exercise for redemptions (art. 2.7.1)

Entities/Amount/-

Pesetas/Num. /Denomination

National Social Security Institute. /810,147,000

National Institute of Health. /9.137.568,000

Migration and Social Services Institute. /978,165,000

Social Institute of the Navy. /975.989,000

General Treasury of Social Security. /1.258.939,000

2/La Previsora. /5.621,000

4/Midat Mutua. /61,320,000

7/M. Montanesa. /81,249,000

10/M. Universal Mugenat. /255.442,000

11/Maz. /254,478,000

15/M. Valenciana Levante. /69,693,000

16/S. A. T./21.775,000

19/Reddis Union Mutual. /40.752,000

20/M. Vizcaya Industrial. /49.056,000

21/M. de Navarra. /8.845,000

25/Mupa. /30.660,000

35/Fimac. /45,326,000

38/M. de A. T. de Tarragona. /32,725,000

39/Intercomarcal. /48.764,000

48/Pakea. /11.753,000

61/Fremap. /1.802.090,000

72/Solimat. /164.034,000

85/Mutua Egara. /129,139,000

115/M. de Ceuta-SMAT. /49,686,000

126/Mutual Cyclops. /384,272,000

151/Asepeyo. /914.770,000

166/The Fraternity. /357,700,000

183/M. Balear. /72,836,000

201/M. Gallega of A. T./66,430,000

244/Mutuamur. /110,376,000

247/Gremiat. /21.133,000

263/Madin. /51.100,000

267/Union of Mutuals. /102,200,000

269/Muprespa-Mupag-Forecast. /188,348,000

271/Union Museba Ibesvico. /216.202,000

272/Mac. /36.792,000

273/Ibermutua. /195.905,000