Key Benefits:
The General Law of Social Security (recast text approved by Decree 2065/1974 of 30 May 1974), in its Article 5., drawn up again in the twenty-fifth additional provision of Law 50/1984, of the General Budget of the State for 1985, provides that the managing entities, General Treasury and Mutual Insurance and Occupational Diseases of Social Security, shall forward to the Ministry of Labour and Social Security the accounts and balance sheets of the financial year prior to the Court of Auditors ' integration and subsequent referral to the Court of Auditors.
The Order of this Ministry of 11 February 1985 approving the General Plan of Accounting of the Social Security System, and the Resolution of 29 December 1992 of the General Secretariat for Social Security, approving its adaptation to the Management Entities and the Common Services of Social Security, determine the annual accounts to be paid, integrated by the balance sheet, the current account of the financial year, the account of the extraordinary results, the result count of the securities portfolio, the change account of rights and obligations of previous financial years, the account of the results of the financial year in the System Entities, the profit and loss account for the 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.
Finally, the implementation of the new accounting plan includes the implementation of the sub-budget operations subsystem, and it is therefore necessary to present the corresponding demonstrative statements for the financial year. This type of operation.
On the other hand, Royal Decree 3261/1976, of December 31, for which the General Plan of Accounting of the System of Social Security was approved, currently in force for the Mutuals of Accidents of Work and Diseases Social Security professionals, establishes as documentation annually the following: account of the settlement of the budget, management account for current operations, capital account, treasury account and balance sheet.
In the light of the above mentioned regulations and notwithstanding the plural management of the Social Security system and the complexity of the economic operations originating, 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 of another, to request additional information that makes the analysis and assessment of the activity possible 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 Management Entities, the General Treasury of Social Security, and the Mutual Insurance and Social Security Workers.
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.
Art. 2. Accounting criteria.-The criteria set out in the Order of 5 March 1992 on the accounting and budgetary monitoring of social security, and in particular those detailed below, shall be followed.
2.1 Accounting for accounting of certain expenditure and revenue operations.
2.1.1 Expenditure on benefits per delegated payment deducted on listing settlements.
In the Managing Entities and General Treasury the documents and The baseline information for these actions should correspond to the one obtained from the settlement of quotas that were accounted for in the 1993 financial year. 2.1.2 Banking transactions: When all the bank setbacks paid by the financial institutions are known in the course of 1993, the precise accounting documents will be issued to comply with the provisions of the Financial Institutions. in paragraphs 5.2 and 5.4 of the Order of 5 March 1992, by bringing its date of issue back to 31 December 1993 so that in the end of the year the quantities for which the corresponding document was not issued 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 (documents 2.1.3 Investment expenses: They will be applied to the 1993 budget, and within their respective credits, all the obligations contracted by works carried out until 31 December, which have the corresponding Regulatory certification. The 1993 budget will also be applied to the obligations of purchases of goods, which have been received in accordance with the date of 31 December. 2.1.4 Definitive application of revenue made through listing settlements. The IF documents will be issued, corresponding to the revenue made up to 31 December 1993, by rolling back, if necessary, their issue to this date, after the information on the the definitive application, obtained from the processing of the collection documentation (process TG02) or other media. 2.1.5 Treasury Applications: The concept of "Treasury Applications to Finance Current Operations", Article 56 of the budget of resources and applications of the Mutual Work and Occupational Accident Mutuals, collect as The concept 2.1.6 Current surplus: Article 52, 2.2 Accounting and reconciliation of expense and income, exit, or entry operations, which constitute internal transfers or service capabilities between System Entities. The General Treasury and the different Working and Occupational Accidents Mutuals, before proceeding to regularisation and closing, shall reconcile the balances of their relationship accounts with each other. Such conciliation shall be credited 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 on their balance sheets. 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. Art. 3. Rules for closing the accounts corresponding to the different Management Entities and General Treasury. 3.1 Accounting Document Expedition: 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 Accounting documents to be issued up to that date shall in each case meet the following conditions: a) Documents with phase , b) The documents with phase (c) Documents with phase (d) The documents 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 Joint Service or referred to in paragraph 3.2.3. The payment of the remaining items to be paid shall be resumed on the first working day of January 1994. However, the receipt of the payment proposals shall be taken into account in the 1993 financial year. 3.2.2 These offices will issue and validate documents , 3.2.3 Documents Payboxes must validate documents , 3.3 Nominal relationships 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 Entity. 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. Notwithstanding the above, the accounting offices of the Centers 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 relationship 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 appearing in the relevant demonstrative states. 3.4 Closed budgets: 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. Regarding the nominal relationships of outstanding creditors and debtors will be in accordance with paragraph 3.3 of this Order, which will apply to closed budgets. In any case, they will be classified in homogeneous groups according to the year of origin. 3.5 Vigence of documents pending payment: Those issued on their day who have not been satisfied by 31 December 1993 shall remain in full force until the time when the creditors are made effective, the prescription is declared. The General Treasury will review the documents in its possession that are pending payment more than six months old and analyze the causes of the delay, requesting, where appropriate, the relevant clarifications of the organ that issued them. 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 31 December 1993: The amount of the collection for the month of December shall be the one 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 The General Intervention of Social Security will, if necessary, dictate. 3.7.2 The Central Interventions shall send to the Directorate-General for Economic Planning and Management of Social Security a certification of the remaining appropriations which, as provided for in paragraph 10.2 of this Article 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. Art. 4. Accounts, balance sheets and other documentation for the financial year 1993, 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 General Treasury shall be as follows: 4.1.1 Budget Execution Memory: Budget settlement 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 that renders 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 will correspond to the information provided by the Monitoring of Indicators and Objectives (SIO) process 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, at the end of the financial year, of the various budget headings, shall appear before they are 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 insolvency and other causes and total and the rights to be charged. 4.1.3 Situation Balances: 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 representative accounts of outstanding items of application, 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 or succinct explanation of its nature and amount. 4.1.4 Account of results to include: a) The current results account for the financial year. b) The account of extraordinary results. c) The value account for the securities portfolio. d) The account of modification of rights and obligations of previous years. e) The exercise results count in the System Entities. f) The account of the results of the exercise in Social Security. 4.1.5 Annual financing table. 4.1.6 Breakdown by exercise, economic and functional applications of the obligations applied to the budget appropriations 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) The 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 originally envisaged and 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 the 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 status of outstanding items of application of debtor origin. 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 the period. 4.1.8.4 Demonstrative state of 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 balances at the end of the 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 Demonstrative State of the Treasury 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 The accounts and other comprehensive documentation of the results of the budgetary and economic management to be carried out by the Working Accident and Occupational Diseases Mutuals of Social Security, shall be as follows: 4.2.1 Budget Execution Memory: Budget settlement 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 that renders 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 will correspond to the information provided by the Monitoring of Indicators and Objectives (SIO) process at the end of the financial year. 4.2.2 Budget settlement account (expenses and endowments; resources and applications). This account shall be adapted to the budgetary structure approved for each managing agent, the respective headings of which shall be developed at least up to the level of link of appropriations laid down in Article 59 (2) of the General Law. Budget, according to recast text approved by the Royal Legislative Decree 1091/1988, of 23 September, in line with the number 1 of article 150 of the same Law, and will be the one that results once the imputations by obligations recognised and settled rights of 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 account 016 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 authorized in the concepts of Function 1 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 the Function 4, 4.2.3 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 respresentative accounts of rights or 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. 4.2.4 Current Operations Management Account: It must be reconciled with the . Thus, expenditure and revenue in the management account shall coincide with the total of recognised obligations and the resources made, Chapters 1 to 5 and 7, of the expenditure clearance accounts (except Article 51), and of 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. 4.2.5 Capital Operations Account: You will need to be reconciled with the . The totals of the capital account's The totals of the The rest of the operations will be recorded in the 4.2.6 Treasury Account. 4.2.7 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. 4.2.8 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) The 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. 4.2.9 Documentation referred to in paragraphs 4.1.3, 4.1.4, with the exception of the one referred to in point (f), and 4.1.5, following the criteria and designations provided for in the adaptation of the General Accounting Plan Social Security to the Management and Services Entities approved by the Resolution of 29 December 1992 of the General Secretariat for Social Security, in order to make it possible to obtain the consolidated statements of the Social security, provided for in the third provision of that rule. 4.2.10 Supplementary Documentation: 4.2.10.1 Enumeration and justification of the endowments, applications and regularisations carried out in each and every one of the compulsory reserves and special funds. 4.2.10.2 Investment Annex: It shall contain, grouped by provinces, the data for the identification of the investments made, individualizing those of an amount greater than 2,000,000 pesetas and grouping the remaining ones under the heading 4.2.10.3 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. 4.2.10.4 State concerning the income earned in the centres or services for the general purposes of prevention and rehabilitation. 4.2.10.5 Individual and valued ratio of claims that amenable the balance of account 116, 4.2.10.6 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. 4.2.10.7 Protected population and associated enterprises for each province of the included in its scope of action. 4.2.10.8 Listing Annex, with the development of the previous section. 4.2.10.9 Composition of regulatory bail. 4.2.10.10 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. 4.2.10.11 Allocation, activity and cost of operation relating to each of the care centres managed by the Entity. 4.2.10.12 Detailed detail of the composition of the own heritage of the Occupational Accident and Occupational Accidents. 4.2.10.13 Detail of revenue and expenses generated by the same. 4.2.10.14 Relation of properties managed by the Entity. Art. 5. Time limit for the submission of the documentation for the financial year 1993 to the Ministry of Labour and Social Security. The accounting documentation referred to in Article 4. (a) to be sent to the Directorate-General for Planning and Economic Management of Social Security before 30 June 1994, in order to complete the standard forms and models which will be provided in a timely manner. Art. 6. Procedures for the submission to the Court of Auditors of the accounts and balance sheets for the financial year 1993, and supporting annexes thereto. The referral to the Court of Auditors of the comprehensive documentation of the results of the budgetary management and As well as the complementary one that could be requested, it will be done directly by the Management Entities, General Treasury and by the Mutual Accidents of Work and Occupational Diseases of the 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 the General Intervention of Social Security, who will draw up the summary report of the system, in relation to each of them, with their field of competence. ADDITIONAL PROVISIONS First. -For the General Treasury and the Management of Informatics, the precise measures shall 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 relevant Management Entities before the 16th of March 1994. Second.-The accounts and other comprehensive documentation of the results of the budgetary and economic management, rendered by the Social Security and Occupational Accident Mutuals, must be submitted to a later conversion process, as a result of the different accounting plans applicable, in accordance with the rules in force, in order to make the consolidated accounts of the Social Security system. For these purposes, the General Secretariat for Social Security, on the proposal of the General Intervention of Social Security, will give the necessary instructions, with the necessary advance, so that the Entities to which it refers the preceding paragraph may provide the documentation provided for in paragraph 4.2.9 of this Order within the time limit laid down in Article 5. of the same. Third.-The calculation of the maximum limit for the administrative expenses of the Mutual Work and Occupational Diseases of Social Security in the 1993 financial year shall be carried out in accordance with the provisions of the Article 27 of Royal Decree 1509/1976 of 21 May 1976 and Article 1. of the Order of 8 May 1977, taking into account the amendment made in paragraph (a) of the Order of 8 May 1977, by Order of 2 October 1985, and the Order of 15 March 1990, on measures relating to this type of expenditure in the case of Mergers and removals of Mutual Work and Occupational Diseases. For these purposes, and as long as the necessary rules are issued that take into account the modification introduced in Article 203 of the General Law of Social Security, by the additional provision of Law 4/1990, 29 June, the scope of action to 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 Entity expressly authorized at 31 December 1993. Fourth. -It is authorized by the General Secretariat for Social Security to issue resolutions requiring the execution and development of the provisions of this Order. Fifth.-The standard models in which the presentation of accounts will have to be made, or where appropriate, the provision and content of the computer media containing the economic information, shall be designed. accounting as referred to in the preceding precepts. Madrid, 25 November 1993. 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 Messrs. Presidents of the Mutual Working and Occupational Diseases of the Social Security.
