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Order Of December 5, 1994 Which Regulates The Operations Of Year-End 1994 And Determined The Accounting Documentation Has To Surrender By Officials Of The Social Security System.

Original Language Title: Orden de 5 de diciembre de 1994 por la que se regulan las operaciones de cierre del ejercicio 1994 y se determina la documentación contable que ha de rendirse por los agentes del sistema de Seguridad Social.

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TEXT

The recast text of the General Law of Social Security, approved by Royal Decree of Law 1/1994 of 20 June, in its article 94, establishes that the managing entities, General Treasury and mutual work accidents and occupational diseases of social security, shall send to the Ministry of Labour and Social Security the accounts and balances of the preceding financial year, for the purposes of their integration and subsequent referral to the Court of Auditors.

The Order of this Ministry of 11 February 1985 approving the General Plan for Accounting of the Social Security System, and the Resolution of 29 December 1992, of the General Secretariat for Security Social, which approved its adaptation to the management entities and common services of the Social Security, determine the annual accounts to be rendered, integrated by the Balance of Situation, the Account of Current Results of the financial year, the Account of Outstanding results, the Stock Portfolio Results Account, the change account for rights and obligations of previous years, the Account of the Results of the financial year in the institutions of the system, the Account of Results of the financial year in the Social Security and the annual financing table.

The Order of this Ministry of 5 March 1992 on the accounting and budgetary monitoring of social security, in turn, establishes the need to render the account of the settlement and closure of the security budget. Social in its aspects of income and expenditure.

On the other hand, Royal Decree 3261/1976, of 31 December, for which the General Plan of Accounting of the System of Social Security, currently in force for the mutual of accidents of work and diseases, was approved Social Security professionals, establishes as documentation to be held annually, the following: Account of settlement of the budget, management account for current operations, account of capital, treasury account and Balance of situation.

In the light of the above mentioned regulations and, however, the plural management of the system of social security and the complexity of the operations of economic character that originates, it becomes necessary, on one hand, to unify criteria accounting in order to be able to formulate consolidated accounts and statements reflecting such management and the assets situation as a whole and, on the other hand, to request additional information to enable the analysis and assessment of the activity performed in the exercise by the system agents.

As a matter of fact and on a proposal from the General Secretariat for Social Security, I have:

Article 1. Scope of application.

1.1 The provisions of this Order are applicable to the managing entities, the General Treasury of Social Security and mutual occupational accidents and occupational diseases of Social Security.

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. Accounting criteria.

The criteria set out in the Order of 5 March 1992 on accounting and budgetary monitoring of social security, and in particular those detailed below, will be followed.

2.1 Accounting for accounting of certain expenditure and revenue operations.

2.1.1 Expenditure on benefits by delegated payment deducted in contribution settlements. -In the managing entities and the General Treasury the "OK" documents will be issued in formalization that they proceed, as well as the documents "P" and "R" (a) the date of issue, if necessary, by 31 December 1994, when the information on the expenditure for the year satisfied by the delegated payment scheme is known after that date, voluntary or compulsory, obtained from the processing of the documentation retreading (process TG02) or other media.

The baseline information for these actions should correspond to the one obtained from the settlement of quotas that were accounted for in the 1994 financial year.

2.1.2 Banking transactions.-As all the bank setbacks paid by the financial institutions in the course of 1994 are known, the precise accounting documents will be issued to comply with the provisions of the in paragraphs 5.2 and 5.4 of the Order of 5 March 1992, by bringing its date of issue back to 31 December 1994, so that in the end of the year the quantities for which the corresponding OEK document has not been issued in favour of the (a) to be applied for in accordance with Article 1 (1) (a) of this Article; the budget for expenditure and allocations or resources and applications, as appropriate.

Consequently, the final balances presented by the extra-budgetary headings to which the regressions would initially have been imposed, will correspond to and justify the nominal value of the payment proposals. issued ('OEK ' documents), in favour of creditors who did not fall within their rights, and who are in the end of the financial year pending payment.

2.1.3 Investment expenses. -They will apply to the 1994 budget, and within their respective credits, all the obligations contracted by works carried out until 31 December, which have the corresponding Regulation (EU) No 79/2014

The 1994 budget shall also apply to the obligations incurred by acquisitions of goods which have been received in accordance with the date of 31 December.

2.1.4 The final application of the revenue made through the payment of contributions.-the "FI" documents to be issued, corresponding to the revenue up to 31 December 1994, shall be issued, by rolling back, if necessary, its issue at this date, when information on the final application, obtained from the processing of the data collection documentation (process TG02) or other media, is known after the date of the publication.

2.1.5 Treasury applications.-The concept of "Cash applications to finance current operations", Article 56 of the budget of resources and applications of mutual accidents at work and occupational diseases, 'Resources made' shall include the applications of the funds concerned which are intended for the financial year for the purposes of their constitution and which, as revenue, are reflected in the management account in headings 116 and 122. ' (a) contingency in proceedings "and" Social assistance fund for accidents at work ", as well as the reserve applications made to match the deficit produced in the financial year.

The concept of "Cash Applications to Finance Capital Operations", Article 88 of the budget of resources and applications of mutual work accidents and occupational diseases, shall be collected as "resources". (a) 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.

51 "Current surplus" of the budget for expenditure and allocations for the mutual benefit of occupational accidents and occupational diseases shall be taken as "recognised obligations", the difference between revenue and current expenditure (Chapters 1 to 5 of the budget, including Article 56 of the budget and excluding Article 51 of the expenditure referred to in this paragraph) if it is positive.

2.2 Accounting and reconciliation of expenditure and revenue operations, output or entry, which constitute internal transfers or services between entities in the system.

The General Treasury and the various mutual occupational accidents and occupational diseases, before proceeding to regularisation and closure, shall reconcile the balances of their relationship accounts with each other. 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 and, therefore, to the balances to be shown in their Balances.

In the event that there is a discrepancy of balances and it is not possible to resolve it before the date of submission to the Ministry of Labor and Social Security of the accounting documentation, the General Treasury shall prevail.

Article 3. Rules for closing the accounts for the different managing entities and the General Treasury.

3.1 Expedition of accounting documents.

3.1.1 When the financial year coincides with the settlement of the financial year with the calendar year, the accounting management documents in any of its phases shall be entered in the accounting offices as the final date, the last business day of the financial year.

3.1.2 The accounting documents issued to that date 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 1994 in accordance with the requirements laid down by the current rules. 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) The documents "KPRG" shall correspond to setbacks actually carried out within the 1994 financial year, or shall meet the requirements set out in paragraphs 5.1.4.2 and 5.3 of the Order of 5 March 1992.

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.

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

3.2.1 The General Treasury and its provincial directorates shall not satisfy any payment involving material outflow of funds on the 28th and following December of December, except in cases of urgency appreciated by that common service or referred to in paragraph 3.2.4. The payment of the outstanding bookings shall be resumed on the first working day of January 1995. However, the receipt of the payment proposals shall be taken into account in the financial year 1994.

3.2.2 Such offices shall issue and validate the documents "P", "EPO", "R" and "FRPG" which correspond to formalisation operations proposed until 31 December, prior to the closing of operations of that day.

3.2.3 Management centres will not be satisfied with any payment by way of manoeuvre funds on the 28th and following December. Payments under these funds shall be resumed on the first working day of January 1995.

3.2.4 The documents "OK", "ADOK" and, where appropriate, "OEK" to be issued, in order to give definitive application to the payments made from the operating funds, must be validated in the different accounting offices before the December 28, December 28, and will have to 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.

3.3 Nominal relations of creditors and debtors.

3.3.1 The accounting offices of the managing entities and the General Treasury shall formulate a nominal ratio of budgetary creditors, classified by functions, groups of programmes, chapters, articles, concepts, sub-concepts and items, as appropriate to the maximum breakdown of the economic classification, in which all the recognised obligations for which the payment has not materialised by 31 December shall be detailed, with a distinction to the obligations to propose payment, the outstanding obligations to order payment and payments ordered materialization, which shall serve as a justification for the accounts of the institution.

3.3.2 The accounting offices of the General Treasury shall make a nominal ratio of budget debtors classified by chapters, articles, concepts, sub-concepts and items, as appropriate to the maximum breakdown of the economic classification, in which all the rights recognized as on 31 December will be detailed, which will be used as a justification for their accounts.

However, the accounting offices of the institutions in which the debts are generated will be responsible for the confection of the corresponding partial relations of debtors, which will be integrated into the general as referred to in the preceding paragraph.

3.3.3 The accounting offices of the managing entities and the General Treasury shall make the corresponding relationships of debtors, creditors or outstanding items of application, as appropriate, in relation to the balances (i) final submission of the various extra-budgetary headings, with the level of development indicated in the relevant demonstrative statements.

3.4 Budgets closed.

3.4.1 Closed budget accounting will be developed with separation from the current budget. However, both revenue and payments which are applied to closed budgets must be implemented, authorised and justified with the same requirements as those required for the budgets for the financial year.

3.4.2 In the opening of this accounting, the rights to be recovered which, at the end of the 1994 financial year, present the concept of the budget of resources "Reintegration of the current budget" will increase, without the need for perform no accounting entry, the balance that is present on the same date as the 380 "Reintegrated exercise" concept.

3.4.3 With regard to the nominal relations of creditors and debtors for which payment or recovery has not been materialized by 31 December, the provisions of paragraph 3.3 of this Order shall be as set out in paragraph 3.3. will be applied to closed budgets. Such creditors and debtors shall be classified in homogeneous groups according to the year of provenance.

3.5 Vigency of pending payment documents.

Those issued on their day who have not been satisfied in December 31, 1994, will retain their full validity until the time they are effective to the creditors, they are cancelled or their prescription is declared.

The General Treasury will review the documents in its possession that are pending payment more than six months old and will analyze the causes of the delay, requesting, where appropriate, the relevant clarifications of the body that the expasking.

In the same way, 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 within six months.

3.6 Accounting treatment of the collected documentation received in offices of the financial system or in dependencies of the General Treasury of Social Security until December 31, 1994.

The amount of the collection corresponding to the month of December will be the amount resulting from the treatment of the contribution documents actually received until the last day of that month.

3.7 End-of-Exercise Operations.

3.7.1 The operations of regularisation and closing of the accounts in all the accounting offices shall be carried out in accordance with the provisions of Article 10 of the Order of 5 March 1992 and with the instructions that (i) the general intervention of the social security system.

3.7.2 Central interventions shall send to the Directorate-General for Economic Planning and Development of Social Security a certification of the remaining appropriations which, as provided for in paragraph 10.2 of that paragraph. Order, have been cancelled on the last day of the financial year, distinguishing those committed to the end of the financial year of those who are not. This certification shall be issued without prejudice to those necessary to justify the incorporation of credit.

Article 4. Accounts, Balances and other documentation for the financial year 1994, to be submitted to the Ministry of Labour and Social Security.

4.1 The accounts and other comprehensive documentation of the results of the budgetary and economic management to be delivered by the managing entities and the General Treasury shall be as follows:

4.1.1 Budget execution memory. -The budget execution memory will contain at least the following ends:

(a) 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.

b) 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.

These objectives and activities will correspond to the information provided by the monitoring process for indicators and objectives (SIO) at the end of the financial year.

4.1.2 Budget settlement account (expenditure and endowments; resources and applications).-This account shall be adapted to the budget structure approved for each managing agent, the respective headings of which shall be developed, as minimum, up to the level of binding of appropriations set out in Article 59 (2) of the General Budget Law, according to recast text approved by the Royal Legislative Decree 1091/1988 of 23 September, in line with the number 1 Article 150 of the same Law and it will be the one that results once the imputations have been carried out recognised obligations and the rights to be settled for the financial year, taking into account the content of Article 2 of this Order, and the balances shall appear at the end of the financial year of the various budget headings before being cancelled; by the closing process.

The expense settlement shall contain the detail, developed up to the level of concept, sub-concept or item, if any, of each and every group of programs that make up the budget of each managing agent, in the form provided for in paragraph 3.4.3 of the Order of 5 March 1992.

The settlement states of the resource budget will be two. One of them shall express the initial estimates of revenue, the updated forecasts, the net recognised rights, the liquid collection and the coverage percentages of the updated forecasts for rights and recovery. The second state shall contain the rights recognized, the rights annulled, in detail of the derivatives for the annulment of liquidations, the corresponding to returns of income and total; the net recognized rights; the rights cancelled, with details of collected rights, returns of income, liquid collection, losses due to insolvencies and other causes, and total, and the rights to be charged.

4.1.3 Situation Balance. -Two Balances will be presented. The first of these will relate to the situation of the entity before the regularization of the results and the second of the situation after such regularization, understanding as such the result after the passage of the results to the General Treasury, its imputation by the latter to the stabilization fund or to pending results of application, and the attribution to the Social Institute of the Navy of the part corresponding to its own stabilization fund.

The Situation Balance will be completed with detailed relationships of the balances of each of the accounts in the represented, according to the following criteria:

(a) In the case of representative accounts of assets, inventory of assets, with an express indication of their location, price and, where applicable, accumulated depreciation.

(b) In the case of representative accounts for the rights or obligations of the Social Security, the nominal ratio of debtors or creditors, as appropriate, in the manner provided for in paragraph 3.3 of this Order. (c) in the case of accounts representing outstanding items of application, a comprehensive relationship of the items, in the form provided for in paragraph 3.3.3 of this Order.

d) In the rest of the cases, details of each of the items that make up the balance of the account, in detail of the date on which the operation originated, concept and succinct explanation of its nature and amount.

4.1.4 Results Account, including:

a) The Current Results Account for the financial year.

b) The Account of Extraordinary Results.

c) The Result Account of the securities portfolio.

d) The account of modification of rights and obligations of previous years.

e) The Exercise Results Account of the system entities.

4.1.5 Annual financing table, prepared on the basis of the net variations of the different heritage masses.

4.1.6 Breakdown by exercise, 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.

4.1.7 Statistical information for the implementation of programmes. -To complete the account for the settlement of the budget, details, by programmes, of the objectives achieved and means used in relation to the initial forecasts, quantifying the indicators of the activity carried out in the financial year.

This information will contain at least the following ends:

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

b) Quantification of the objectives achieved in the exercise and comparison with those envisaged, establishing the absolute and relative differences between the two.

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

(d) Quantification of the indicators collected in the budget type of each programme, with the expression of the values initially envisaged, and of those resulting from the management actually carried out, establishing the difference between the same, 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.

4.1.8 Annexes.-In order to extend the information contained in the Balance Sheet, the following Annexes shall be accompanied:

4.1.8.1 Demonstrative state of extra-budgetary debtors. -It will collect for each of the concepts: Account with which it relates, balance in January 1, charges, total, credits and balance at the end of period.

4.1.8.2 Demonstrative state of extra-budgetary creditors. -It will collect for each of the concepts: Account with which it relates, balance in January 1, credits, total, charges and balance at the end of the period.

4.1.8.3 Demonstrative state of outstanding items of application of debtor origin. -Collection for each of the concepts: Account with which it relates, balance in January 1, credits, total, charges and balance at the end of the period.

4.1.8.4 Demonstrative state of the outstanding items of application of creditor origin. -It will collect for each of the concepts: Account with which it relates, balance in January 1, credits, total, charges and balance at the end of period.

4.1.8.5 In all the states included in paragraphs 4.1.8.1 to 4.1.8.4 above, the amounts corresponding to each account will be totaled.

4.1.8.6 State of the cash situation. -It constitutes the cumulative summary of the transactions and balances affecting each bank account and the cash account of the operating fund.

By columns, this status will express: Account identification, bank entity code, branch code, account number, bank entity name, branch name, balance on 1 January, revenue, payments and balance in end of the period, totalling by accounts of the plan to which the different bank accounts correspond.

4.2 Consolidated Statements.

On the basis of the data obtained from the accounts, the General Intervention of Social Security will formulate the following consolidated statements for the joint constituted by the managing entities and the General Treasury:

4.2.1 Balance sheet prior to the regularisation of results, after the removal of the representative accounts for internal relations, obtained at the time the results of the financial year are integrated, in accordance with the the current account plan, in the account 8900, results of the exercise in Social Security, management entities and common services.

4.2.2 Account of Results of the Exercise in Social Security, in which they will be made explicit by entities of origin.

4.2.3 Annual financing table. -Two tables will be drawn up. The first of these will be formed based on the net variations of the different heritage masses and, therefore, there will be to coincide with the sum of the net variations reflected in each of the tables made for the different entities, with the exception of items corresponding to internal relations, which shall not be reflected in this table. The second shall present the values of the duly adjusted assets referred to above, in which the resources obtained in the financial year are described, as well as their application or employment and the effect of such operations on the working capital.

4.3 The accounts and other comprehensive documentation of the results of the budgetary and economic management to be delivered by the Occupational Accidents and Occupational Diseases Mutuals will be as follows:

4.3.1 Budget execution memory. -The budget execution memory will contain at least the following ends:

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 budget structure of the entity giving the information.

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.

These objectives and activities are weighted with the information provided by the monitoring process for indicators and objectives (SIO) at the end of the financial year.

4.3.2 Budget settlement account (expenditure and endowments; resources and applications). -This account shall be adapted to the budget structure approved for each managing agent whose respective headings shall be developed, as minimum, up to the level of binding of appropriations set out in Article 59 (2) of the General Budget Law, according to recast text approved by the Royal Legislative Decree 1091/1988 of 23 September, in line with the number 1 Article 150 of the same Law, and it will be the one that results once the imputations have been carried out recognised obligations and the rights to be settled for the financial year, taking into account the content of Article 2 of this Order, and the balances shall appear at the end of the financial year of the various budget headings before being cancelled; on account 016, 'Budgetary management'.

The settlement of expenses shall contain the detail, developed up to the level of concept, sub-concept or item, if any, of any and all groups of programmes that make up the budget of each managing agent expressing the initial appropriations, their amendments, the final appropriations, the obligations recognised and the remainder.

The credits authorised in the concepts of function 1, "Economic benefits"; 421, "Contributions for the support of the common services"; 422, "Capital income", and 423, "Job accident reinsurance quotas" may be extended to the limit of the obligations to be contracted.

Such extensions shall be carried out in accordance with the provisions of paragraph 12.11 of the Order of 5 March 1992 on accounting and budgetary monitoring of social security.

In turn, when the current surplus of the financial year exceeds the envelope approved in Article 51 of function 4, "Treasury, IT and other common functional services", the entities concerned by such The situation may increase the allocation to the limit of the surplus actually obtained.

4.3.3 Situation Balance-The Situation Balance will be completed with detailed relationships of the balances of each of the accounts in the represented, which must contain the following information:

(a) In the case of representative accounts of assets, inventory of assets, with an express indication of their location, price and, where applicable, accumulated depreciation.

(b) In the case of representative accounts of rights and obligations, nominal ratio of debtors or creditors, as appropriate.

(c) In the rest of the cases, details of each of the items that make up the account balance, in detail of the date on which the transaction originated, concept or succinct explanation of its nature and amount.

Current operations management account. -You must be reconciled with the "Budget Liquidation" account.

Thus, the revenue and expenditure of the management account shall coincide with the total number of recognised obligations and the resources made, Chapters 1 to 5 and 7, of the expenditure clearance accounts (except Article 51) and of the resources (except for Article 56), respectively.

However, differences can occur between both accounts, in the following cases:

(a) For operations not covered by the budgetary structure approved by the Order of 27 May 1992, but duly authorized.

b) For the rights and obligations set aside.

4.3.5 Capital Operations Account. It shall be reconciled with the "Budget Liquidation" account.

The total of the columns "budgetary operations" of the capital account must and must be in line with the total of recognized obligations and resources made, chapters 6, 8 and 9, of the settlement accounts expenditure and resources, respectively (with the exception of Article 88 of the latter).

The totals of the "transfers between accounts" columns of the must and the must have to match each other, so that in those columns movements of capital accounts that have as counterpart movements of sign will be recorded in other accounts of the same nature.

The rest of the operations will be recorded in the "other operations" column.

4.3.6 Treasury Account.

4.3.7 Breakdown by exercise, 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.

4.3.8 Statistical information for the implementation of programmes.-To complete the account for the settlement of the budget, details must be provided, by programmes, of the objectives achieved and the means used in relation to the initial forecasts, quantifying the indicators of the activity carried out in the financial year.

This information will contain at least the following ends:

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

b) Quantification of the objectives achieved in the exercise and comparison with those envisaged, establishing the absolute and relative differences between the two.

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

(d) Quantification of the indicators collected in the budget of each programme, with the expression of the values initially envisaged, and those resulting from the management actually carried out, establishing the difference between the 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.

4.3.9 Balance sheet before distribution of results, results accounts and annual financing table in terms of the General Accounting Plan of the Social Security System adapted to managing entities and services The Committee on Social Security, which is currently in force, in accordance with the instructions given by the General Secretariat for Social Security, on a proposal from the General Intervention for Social Security, with a view to obtaining The aggregated accounts of the Social Security System.

4.3.10 Supplementary Documentation:

4.3.10.1 Enumeration and justification of the envelopes, applications and regularisations carried out in each and every one of the obligatory reserves and special funds.

4.3.10.2 Annex of investments. -It must contain, grouped by provinces, the data of identification of the investments made, individualizing those of an amount greater than 2,000,000 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 1994, of the recurrent expenditure arising from the operation of the services.

4.3.10.3 Staff Annex-It will reflect the staff and staff costs and their comparison with those of the previous year, classified by groups of professional programmes and categories.

4.3.10.4 State concerning the income obtained in the centres or services for the general purposes of prevention and rehabilitation.

4.3.10.5 Individualized and Valued Ratio of Claims that Amend the Balance of Account 116, "Reserve for Claims on Pending Settlement and Payment".

4.3.10.6 State on the implementation of social assistance plans at the disposal of the social assistance fund (account 122) in which the class, type and size of each of the benefits will be recorded.

4.3.10.7 Protected Pablation and associated companies for each province of the included in its scope of action.

4.3.10.8 Listing Annex, with the development of the previous section.

4.3.10.9 Composition of regulatory bail.

4.3.10.10 Detail of financial investments to check the levels of materialization of the various reserves in liquid funds and public and private securities of fixed income.

4.3.10.11 Endowment, activities and cost of operation relating to each of the care centres managed by the institution.

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

4.3.10.13 Detail of revenue and expenses generated by the same.

4.3.10.14 Relationship of properties managed by the entity.

Article 5. Deadline for submission of the 1994 documentation to the Ministry of Labour and Social Security.

The accounting documentation referred to in Article 4 above shall be sent to the Directorate-General for Planning and Economic Management of Social Security before 30 June 1995, supported by the documents (a) a standard issued for the purposes of the accounting system in the field of managing entities and the General Treasury, and in the case of the Mutual and Occupational Accidents and Occupational Diseases, by completing the forms and models which they provide be provided in a timely manner

Article 6. Formalities for the submission to the Court of Auditors of the accounts and balance sheets for the financial year 1994 and supporting annexes thereto.

The referral to the Court of Auditors of the comprehensive documentation of the results of the budgetary and economic management, as well as the additional one that could be requested, will be made directly by the managing bodies, General Treasury and the Mutual Insurance and Occupational Accident and Occupational Diseases of Social Security.

Such agents shall provide timely information on the documentation transferred to the Court of Auditors, with the expression of the dates of referral, to the Directorate-General for Planning and Economic Management Social and General Social Security Intervention, who will draw up the summary report of the System, in relation to each one of them, with its field of competence.

Article 7. Deferrals and payment instalments granted by the General Treasury of Social Security.

7.1 The deferrals and payments made by the General Treasury of Social Security, whatever the economic nature of the resources, will initially be charged to the financial year in which it is grant.

7.2 For the purposes of the preceding paragraph, the deferrals and payment instalments granted prior to the 1994 financial year shall be initially charged to the financial year in which they were granted.

7.3 The amounts deferred after the current financial year must be included in non-budgetary accounts in the form provided for in the General Plan for Public Accounting, approved by Order of 6 May 1994.

7.4 The amounts shown in the non-budgetary accounts referred to in paragraph 7.3 above which have their maturity in the current financial year shall be included in the budget accounts for the current financial year. in the form provided for in the General Plan of Public Accounts cited above.

7.5 The General Intervention of Social Security shall establish the precise accounting procedures for implementing the provisions of this Article.

Additional disposition first.

By the General Treasury and the Management of Informatics, precise measures will be taken to ensure that the information referred to in Articles 2.1.1 and 2.1.2 of this Order is held by the accounting offices of the corresponding management entities before the day 16 March 1995.

Additional provision second.

The calculation of the maximum limit for the costs of administering the Mutual Insurance and Occupational Diseases of Occupational Accidents in the financial year 1994 shall be carried out in accordance with Article 27 of Royal Decree No 1509/1976 of 21 May 1976 and Article 1 of the Order of 8 May 1977, taking into account the amendment made in point (a) of that Order by Order of 2 October 1985, and the Order of 15 March 1990, on measures (a) concerning this type of expenditure in the case of mergers and removals of Mutual Labour Accidents and Occupational Diseases.

For these purposes, and as long as the necessary rules are issued that take into account the provisions of Article 69 of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 In June, the scope of action which may be taken into account in the multiplying factor provided for in Article 1 (b) of the Order of 8 May 1977 shall be that which each institution has expressly authorized by 31 December 1994.

Additional provision third.

The General Secretariat for Social Security is empowered to issue resolutions requiring the execution and development of the provisions of this Order.

Madrid, 5 December 1994.

GRINAN MARTINEZ

Ilmos. Mr General Secretary for Social Security, Director-General of Social Security Planning and Economic Planning, General Social Security Controller, Directors-General of the Management Entities and General Treasury of Security Social and Economic and Social Security Council of Ministers of the European Communities.