Order Ess/2040/2013, 4 November, Which Regulates The Operations Of Year-End 2013, For Entities That Make Up The Social Security System.

Original Language Title: Orden ESS/2040/2013, de 4 de noviembre, por la que se regulan las operaciones de cierre del ejercicio 2013, para las entidades que integran el sistema de la Seguridad Social.

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The various operations to be carried out on the implementation of the budget are regulated in General in the Law 47/2003, of 26 November, General budget and in the law of budgets for each fiscal year. Mentioned regulation should be completed by specifying operations and procedures to be carried out at end of the year.

For this reason, it is necessary to establish deadlines for the processing of expense to tax records and for the remission of the necessary accounting documentation for the registration of operations typical of the end of the year, for the management of payments and implementation of them, as well as for the realization of various operations regulated in law 47/2003, of 26 November.

As above, at the initiative of the General intervention of the Social Security and the Ministry of the Social Security proposal, I have: article 1. Scope of application.

The provisions of this order are applicable to entities of the system of Social Security covered by article 2, paragraph 1.d), of law 47/2003, of 26 November, General budget, and are intended to regulate actions that required managers organs of these institutions to proceed with the closure of the financial year 2013 budgetary and non-budgetary accounting.

Article 2. Filing and processing of records and accounting documents.

1. them bodies managers of the entities subject to function interventora will have as date limit for the shipping to control prior of them records of approval of the expenditure to the interventions delegated in them services central e interventions delegated territorial (in it successive interventions delegated) the day 18 of November.

Them documents to of authorizations of expenditure of exercise running and of exercises later will have as date limit of input in them offices of accounting of all them entities included in the scope of application of this order the day 25 of November.

2 managers entities subject to teacher function body will have a deadline for dispatch to prior control of records acquisition of commitments of expenditure to interventions delegated on December 2. This same term is apply in the event that is send records to monitor in which in a unique Act administrative is include approval and commitment of the expenditure.

Them documents D of commitment of expenditure of exercise running and of exercises later will have as date limit of input in them offices of accounting of all them entities included in the scope of application of this order the day 10 of December. This same term computed for the shipment of those documents AD.

3 managers entities subject to teacher function body will have a deadline to send to previous intervention of the records of recognition of obligations to interventions delegated on December 19. This same term applies in the case that sent records to monitor and intervene to in a single administrative act include approval, expenditure commitment and recognition.

Accounting documents involving the recognition phase, as well as the rest of accounting documents other than those indicated in the preceding paragraphs will have a deadline of entry into the offices of accounting of all entities falling within the scope of this order on December 30.

4. exceptions to the deadlines set in paragraphs 1 and 2 above records and accounting documents arising from compliance with statutory or regulatory standards, the authorized and approved by Council of Ministers, arising from the recognition of the right to benefits, that are necessary to implement budget changes and adjustment of annuities, which relate to staff costs obligations for periods prior to the readjustment of the VAT, which are managed by early procedure, derived from agreements concluded with the autonomous communities for the control of the temporary disability and which are derived from the actions foreseen in the nineteenth additional provision of law 47/2003 of 26 November.

Must be understood in the same way, except the period established in paragraph 3 of this article, for the purpose of sending to previous intervention, all records of recognition of obligations that arise from those whose approval and commitment of expenditure have been exempted from the time limits laid down in paragraphs 1 and 2 above, and must have input accounting documents properly operated and authorized, in the offices of accounting, with deadline December 30, 2013.

5 likewise, except of the deadlines set in paragraphs 1, 2 and 3 above documents be issued to formalize the following accounting corresponding attributed to the year 2013: to) costs of benefits for executive pay deducted in payments of contributions.

(b) expenditure in respect of reinsurance and contributions to common services.

(c) unpaid, retrocessions and refunds paid by the entities financial.

(d) final application of expenses and income related to payments of contributions.

In these cases, management bodies shall send the accounting documents of these operations to offices of accounting, having as date entry in the same limit on March 5, 2014, and must roll back to December 31, 2013 all the paperwork and receipts arising from such operations.

6. the last day to make payments with material output of funds will be on December 30, 2013, resuming them the first weekday of the month of January, 2014, for which management bodies the provincial directorates, as well as the central services of the General Treasury, and the mutual of accidents and professional illnesses of the Social Security they must be sent to the offices of accounting, in good time, documents relating to the orders and the realizations of the payment of the proposals made.

7. proposals for payment "to justify" issued charged to appropriations of the budget from 2013 will have a deadline of entry into the offices of accounting on December 20, except the proposals of payment «to justify abroad» whose deadline is the day 13 of the month. Charged to the beltways may only meet obligations of the exercise, with the exceptions provided for in article 79.3 of the Law 47/2003, of 26 November.

Article 3. Formalization of operations, with charge to the working capital and payments to justify.

1 both the General Treasury of the Social Security and its provincial directorates, and the mutual of accidents and professional illnesses of the Social security issue and be sent to the offices of accounting documents «P», «EPO», «R» and «FRPG» corresponding to operations of formalization through the exercise of 2013, before the close of business of the day December 30, 2013 , except for operations related to benefits whose realization of payment is performed in the following year as financial operation of centralized payment.

2. the administrative units responsible for the working capital shall take specific measures in order to ensure that all the accounting documents relating to payments made by the Fund of maneuver and its final application to the budget of expenses, are recorded in the accounting information system before the end of the day on December 27, 2013. Carry out these operations, new payments not may be made subsequently by funds of maneuver of the year 2013.

3. the administrative units responsible for the processing of payments "to justify", accurate measures shall be taken in order to ensure that accounting documents relating to payments to justify, operations are duly registered in the accounting system before the end of the day on December 27, 2013. Such operations involve the realization of the reinstatement of the waged quantities to justify that they are not invested in the exercise, which except for the assistance centers abroad from the Social Marine Institute, in accordance with the provisions of the fifth additional provision of law 47/2003, of 26 November, and in article 2 of the Royal Decree 938/2005 , 29 July, whereby the rules on monitoring and accounting implementation of the funds available in services abroad.

Similarly, before the December 27, 2013, the administrative units responsible for the processing of payments "to justify", should be sent to the offices of accounting relationship of payments made in the year with funds left to justify that to that date are outstanding approve the corresponding justificatory account. All this with the end that budgetary spending tight in the current period with their corresponding asset allocation.

Article 4. End of year operations.


Before February 14, 2014, the management bodies shall send to the accountancy offices of the entities of the system, in accordance with the provisions laid down by the General intervention of Social Security, the detailed obligations of expenses or of goods and services received, rated by creditors and headings of expenditure budget, for which there has been applied to the budget for the period 2013 to be from this.

Similarly, before the deadline, management bodies must send to offices of accounting information concerning the accrual of income and expenditure for the financial year.

Likewise, bodies managers, before the end of February of 2014, will send information to interventions delegated acts or legal business whose execution is conditional on the existence of the State budget of appropriate credit and enough in the cases referred to in the last paragraph of article 47.bis of law 47/2003 , 26 November.

Article 5. Obligations outstanding from proposing the payment from of exercises earlier.

So that before the 31 December 2013 balances period obligations closed existing in the management entities and common services of the Social Security, which must have a residual character, are regularized management centres individually justified balances that correspond to the existence of an obligation to real, approving, where necessary, «K» documents of payment proposal.

For cases in which the existence of a real obligation is not currently accredited, necessarily be issued precise accounting documents for its cancellation or prescription.

Article 6. Outstanding management and realization pending payment orders payment proposals.

In the General Treasury of the Social security management centres shall be to review the proposals of payment pending order and payment orders pending completion with more than six months old and to analyze the causes of the delay, requesting, in his case, the relevant clarifications of productivity centers of expenditure budget.

In cases in which had passed the period of limitation of obligations underpinning the referred proposals and payment orders, corresponding prescription record should start with provisions in the existing legislation for Social Security.

Article 7. Information to supply the funding agents in relation to resources affected to the realization of specific expenses.

1. the General Treasury of the Social Security will prepare information to supply the funding agents, in relation to resources which, in accordance with the regulations, are affected to the realization of specific expenses. Expressed information, comprehensive income and costs carried out and final and initial positions, shall be authorized by the Director general, and shall be sent to the funding agents through the General intervention of the Social Security.

2. the managing bodies and common Social security services carried out affected financing expenditure must prove the amount, by means of certification, authorized by the relevant Director general, will be forwarded to the Treasury General of the Social Security to the intended effects in the previous section, which may request such entities and services many clarifications necessary in relation to the attribution of expenditures made.

Sole additional provision. Performances of the General Treasury of the Social Security.

Specific measures shall be taken by the General Treasury of the Social security so that the information referred to in article 2(5) of this order, as well as all that which must supply the rest of the entities comprising the system of Social Security on the occasion of the end of the year, held of the services which in each case shall receive it before on February 17, 2014.

First final provision. Application and development powers.

It empowers the Secretary of State of the Social Security to issue instructions for the implementation and development of the provisions of this order.

Second final provision. Operative accounting.

He record accounting of all them operations referred to in this order, as well as of them corresponding to the regularization and closing of the exercise 2013, is held in accordance with them criteria that to the effect dictate it intervention General of it security Social, under it established in the article 125.3 of the Law 47 / 2003, of 26 of November.

Third final provision. Entry into force.

This order shall enter into force the day following its publication in the "Official Gazette".

Madrid, 4 November 2013.-Minister of employment and Social Security, Fátima Báñez García.

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