Spending proposals that exceed the current level will be considered as an additional level and must incorporate an improvement or extension of the services and services, in addition to being ordered according to their priority to facilitate the adjustment to the available funding.

In the framework described above, the budget policy of Social Security for 1994 will unfold in an austerity context in which the criteria for the allocation of resources will give priority to the commitments of expenditure covered by the subjective rights, while at the same time assessing efficiency and effectiveness in relation to other current expenditure.

In this line, the content of this Order is articulated, which once defined its scope, establishes the budgetary structure of the Social Security, according to the already traditional classification of the resources and expenditure from an organic and economic aspect, and in particular for the latter from a functional programme.

With regard to the quantification of the appropriations, it is available as a general rule that the same will be carried out in constant pesetas of 1993, without prejudice to the fact that as soon as the government makes explicit the macroeconomic variables in which it must The budget shall be entered in the framework of the various items of expenditure and resources.

Finally, the Order accurately addresses the procedure for the preparation and processing of the preliminary draft budgets of the respective managers and the Social Security System, and refers to the documents This is a key issue in which the budget information needs to be translated.

In its virtue, in the use of the powers conferred on me by Article 4. of the General Law of Social Security, it has had to dispose:

Article 1. -the preliminary draft budget to be integrated into the Social Security budget referred to in Article 147 of the recast text of the General Budget Law, adopted by Royal Decree No 1091/1988, 23 September, without prejudice to the provisions of the first paragraph of Article 148.1 of that Law, shall be drawn up in accordance with the rules and structure laid down in this Order. This formulation will therefore affect the preliminary draft budgets for 1994 of the Management Entities and the General Treasury of Social Security and of the Management Centres of which they are dependent, as well as those of the Accidents of Accidents of Work and Occupational Diseases of Social Security.

Article 2. Budgetary structure.

1. Budget for expenditure and appropriations.

The budget of expenditure and endowments of the Entes referred to in the previous article will be adjusted to a three-fold classification: organic, functional by programs and economic.

A) Organic classification.

Facilitate the knowledge of budget management and control and the determination of the costs of the services of each managing agent. To this end, the appropriations shall be identified and ordered in such a way as to bring together all the corresponding Ente.

Consequently, the first grade organic classification will be the following:

National Social Security Institute.

National Institute of Health.

National Institute of Social Services.

Social Institute of the Navy.

General Treasury of Social Security.

Mutual of Occupational Accidents and Occupational Diseases of Social Security.

B) Functional classification by programs.

The Managing Agents of Social Security will formulate their pre-draft budgets in functional structure by programs, understanding this as the framework that allows to express in a complete, orderly and systematic way the activities to be carried out in accordance with the contingencies to be covered or the benefits of the protective action to be granted, in which the functions, groups of programmes and programmes which serve quantified objectives and programmes will be phased out. (i) a clear definition of what is needed and what is to be followed and measured indicators in terms of means and results, so that in the execution of each group and programme the degree of effectiveness and efficiency achieved can be known, as well as an orientation on the quality of the services provided.

In Annex I of this provision the structure of this classification is developed.

C) Classification by economic categories.

The credits attributed to each function, group of programs and programs will be developed according to the economic nature of the components of the expenditure that makes possible the realization of the benefits and services integrated in those, according to the classification by chapters, articles, concepts, subconcepts and headings set out in Annex II.

2. Resource and application budget.

The budget of resources and applications will be adjusted to a double classification: organic and economic.

A) Organic structure.

The organic structure of the resource and application budget affects the following Entities:

General Treasury of Social Security.

Accidents at Work and Occupational Diseases of Social Security.

B) Classification by economic categories.

The resources and applications included in the revenue statements of the budget shall be ordered, according to their economic nature, according to the classification by chapters, articles, concepts, sub-concepts and items in the budget. Annex III to this Order.

Article 3. (i) the implementation of the budget of the European Parliament and of the Council of Ministers of the European Parliament and of the Council of Ministers of the European Parliament and of the Council of Ministers of the European Communities. the territorial distribution of the human and financial means that they incorporate.

Article 4. Quantification of budgets. -As a general rule, the budgets will be quantified in pesetas of 1993, without initially taking into account the behavior of the inflation rate nor the possible wage revisions, both of which will be taken into account once the government updates its macroeconomic picture for 1994. The assessment shall be carried out in accordance with the following criteria:

1. Expenditure.

A) Personnel expenses.

The appropriations for the remuneration of the staff to be provided in the 1994 financial year shall be calculated in accordance with the provisions of the General Budget Law for 1993. In turn, account shall be taken of the relations between the officials and the officials.

The credits that will cover the Social Security contributions will be calculated by applying the current rates on the current basis of contributions.

B) Other expenses.

(a) Current expenditure on goods and services.

The different costs of this nature of each programme, after the abolition of those which are not strictly justified as necessary for the achievement of the objectives to be achieved, will be determined as far as possible. quantifying the physical consumption and the valuation of its amount at current prices.

b) Financial expenses.

The interest of loans, borrowings and other debts or financial operations shall be estimated, in accordance with the conditions agreed in the contracts that govern them, as well as the expenses arising from their formation, modification or cancellation. Interest accrued on any assets to be borne by the respective managing agents shall also be included.

c) Current transfers.

They will be estimated according to the destination and the rules that regulate them. In the case of transfers to families, consisting of economic benefits to be provided to the beneficiaries of social security, it shall be submitted in order to determine the amount of the transfers to the families, in so far as it is applicable to them. evolution of the respective regulatory bases, calculating the fixed amount in accordance with the rules in force. However, the following criteria shall be adopted for the performance:

Pensions.

The credit for this type of benefit will be obtained by considering the number of pensioners provided for in 1994 in each scheme and pension class, the amounts of the respective pensions and the first payments, distinguishing contributions from non-contributory contributions.

Temporary incapacity for work.

The figure required to deal with the situations of incapacity to be considered will be recorded during 1994, justifying the figures to which it has been made on the basis of the wages in force, the forecast of the the number of cases, the duration of the proceedings and the rules in force on days entitled to allowance and percentage of compensation.

Provisional invalidity.

This benefit will be estimated in a way analogous to the temporary incapacity for work, based on the number and duration of the processes that entitle the corresponding subsidy and the amounts of the regulatory base.

maternity benefit.

The quantification of the credit will be carried out as a reference to the estimation of the number of persons who will be entitled to receive the maternity benefit and the average of the amounts of the regulatory base.

Family benefit.

The economic allocation per child will be calculated, based on the census of beneficiaries and their expected evolution in the exercise, differentiating the contributory benefit of the non-contributory.

Other benefits, allowances and single regulatory deliveries.

The estimated credit for this concept will be determined taking into account, for each of the benefits to be covered by the coverage, the number of allowances provided and their unit amount.

Unemployment.

The credit for unemployment protection must be estimated taking into account the evolution of the number of persons entitled to unemployment and the amount of benefits to be paid and the social security contributions of the beneficiaries of these benefits, either at the contributory level or in the care level, depending on the length of time and the bases and rates to be applied in accordance with the rules in force.

Pharmacy.

It will be quantified from the study in which both the number of prescriptions dispensed and their unit cost are recorded, distinguishing the active affiliate prescriptions from those corresponding to liabilities or affected by accidents at work or occupational disease, taking into account their different degree of participation in the cost of the same.

Other capabilities.

The amount of the other benefits will be adjusted to the actual needs, based on the numerical bases on which the requested credits are supported.

d) Amorations.

The depreciation of the goods which each Centre has attached to the various programmes must be established in the light of the useful life of the programmes, taking into account the depreciation which they normally suffer from their operation, use and obsolescence.

The determination of these credits will be the result of applying the corresponding annual percentage of depreciation to the value of the goods, in accordance with the respective repayment plans.

e) Real investments.

In the proposal will be the credits necessary for the investment projects to be carried out in 1994 for each Entity or Center, leaving constancy in each one of the dates of initiation and completion, the distribution temporary and economic cost and the running costs that will be generated by its implementation.

f) Financial assets.

It shall reflect the amounts intended for the acquisition of securities to materialize the cash surplus provided for in the financial year. The appropriations for advances and loans to staff and for the establishment of deposits and bonds shall also be made.

A balance will be sought between reintegrating and granting advances and loans to staff.

g) Financial liabilities.

It shall comprise the amounts intended for the cancellation of all types of debt due in the financial year, on the basis of, where appropriate, the relevant tables or plans for depreciation.

2. Resources.

(a) Social contributions.

Ordinary quotes will be estimated on the basis of the trading population for each scheme, according to the bases and types of contributions in force. In addition, account shall be taken of the additional contribution estimated to be available by way of business, management improvements or other causes, as well as the entry of deferred fees from previous years, and the appropriate separation of revenue from collection of the exercise. The estimate shall be made on the basis of the reductions and bonuses of legally established quotas which represent a minority of the same for social security or which are to be compensated by transfers from the National Institute of Employment.

B) Revenue from services provided.

The estimation of these resources will be made by reference to the collection derived from health care concerts of Social Security with Public Mutuals and other Entities and with the envisaged Conventions International Health Care.

C) Other income.

The revenue to be collected during 1994 for the general and supplementary discounts resulting from the purchase of medicinal products shall be estimated in this section, and the revenue shall also be entered in separate paragraphs. examination rights as well as those arising from the sale of printed matter and waste material and any other in favour of the institutions of the System.

D) Transfers.

Each and every one of the concepts for which the Social Security is received will be specified in detail, according to the Financial Agent and the purpose of the transfers.

E) Property income.

The different types of income will be estimated according to the nature and character of the source that generates them, specifying for the derivatives of the capital, the principal that originates the income and the interest rate known or and, for those of capital, the nature of the property and the price of the lease, in accordance with the contracts, agreements or types of performance to be provided for in each case.

F) Restored revenue.

They will be estimated according to the character of the same and the nature of the sources that depend on obtaining them.

Article 5. -The different managing agents will be able to propose for each and every one of the programs that integrate the structure of their budgets, two different options corresponding to the following levels of management:

1. Current level.

Implies a review of the expenses to be carried out in order to achieve the most favorable combination of means to maintain the level of management that the program plans to develop in the current exercise, eliminating those which are not justified as strictly necessary.

Expenses at this level should be unwrapped within the following maximum limits:

A) In personnel.

The amount of credit corresponding to the number of persons included in the payroll of January 1993, except for the number of staff employed, plus the high number provided for in that year from the offer of public employment, the sum of which shall be deducted from the estimated losses for the same year by retirement and other causes.

This credit may be increased with the amount corresponding to the eventual staff required for assistance in the care centers for licenses, holidays, holidays and other similar causes or for specific tasks Administrative centres: recovery of arrears and other similar ones.

B) In other current expenses.

The necessary amounts will be entered, which, for all the programmes of each Entity or Centre, do not exceed those of the 1993 budget for the same volume of services.

C) In real investments.

This level will include the annuities for 1994 of the multi-annual projects of new investments already awarded and those for urgent repositioning ordered from higher to lower priority.

2. Additional level.

Allows, after prior reconsideration of the expenditure to be carried out at the current level, an enhancement of its amount according to the financial needs of the programs, in relation to the objectives that they must achieve and the graduation of these according to the priorities that have been defined. It will necessarily require an increase or improvement of the management objectives offered at the current level.

Expenses at this level will be calculated by reference to the following criteria:

A) In personnel.

Collect the credit corresponding to the number of persons deemed strictly necessary to achieve the stated objectives, number in which the public employment offer places will be integrated not computed at the level The Commission has been informed of this.

B) In other current expenses.

The overall amount of these credits for all programs that affect the Entity or Center will be that which is justified by the additional objectives that are expected to be achieved.

C) In real investments.

Other proyctos of real investments included in the multi-annual planning may be added to those included in the current level, ordered in strict degressive ranking to facilitate the selection of those who can to be authorised according to the objectives to be achieved.

3. Redeployment of staff and appropriations.

The maximum limits indicated for the current level will allow, however, the redistribution of the human personnel and the credits between the different applications and programs that integrate the preliminary draft of each Agent manager.

The programmes, in each of their two levels of management, will include the overall proposals for appropriations, as well as the objectives to be achieved and the indicators of means and results to assess effectiveness and efficiency of the management in the financial year.

Where an additional level is proposed for the same programme and entity or Centre, the improvement in the efficiency and effectiveness of the programme and the economic performance of the programme should be justified, both from an economic point of view and from the social aspect of the the provision or service offered. Institutions shall not be taken into consideration for the additional levels of the Centres which do not comply with this requirement, except where such levels are imposed by the obligation to extend the services and services, which shall also be subject to be justified.

If it is not considered strictly necessary to extend the volume of activities and therefore of current means or credits of a given programme, the additional level will not be formulated, thus proposing only the level of current.

In the proposals of the programmes for the levels of management considered, the managing agents will set the list of priorities in which the current levels of all the programmes will be in first terms with the number of persons and the total amount of the credit proposed in each of them, and then the additional levels, if any, by the existing differences with the current level of the same program, so that the total of the list of priorities is equal to the sum of all the programmes in your highest level proposal.

Article 6. the work and processing of the budgets of the respective managers.

1. Of expenditure and appropriations.

A) Management centers.

The Management Centres will draw up their preliminary draft budgets so that all the objectives and activities of the Management Centres will be integrated into their respective programme structures and that the proposed appropriations will cover the costs to be incurred in the financial year; once the preliminary draft budget has been drawn up by each Centre, it shall forward it to the Central Services of the entity of which it is a party.

B) Managing entities and General Treasury.

Received the preliminary projects of the Management Centers in the Central Services of the managing entities and the General Treasury will proceed on its part to verify the correct application of the budgetary structure in its functional classifications for programmes and economics, and the content and quantification of the programmes shall be analysed and, where appropriate, the necessary adjustments to be made, both in the figures for appropriations and in the figures for objectives and indicators, eliminating the additional levels that are not warranted.

Analyzed and verified the respective projects of their Centers, each managing entity and the General Treasury, through an integration process, will prepare a preliminary draft budget that will include the global programs, with the corresponding management levels, in which the quantification of the objectives and indicators will be specified, will describe the activities to be carried out and the personal and financial means necessary for the (i) the attainment of the above objectives, first of all, before increasing the current means, their possible reallocation between programmes, in view of the results of the implementation of the current budget.

C) Mutual Accident of Work and Occupational Diseases of Social Security.

Each of the Working Accident Mutuals will formulate their preliminary draft in accordance with the management to be carried out by the set of Centers and dependencies in the territorial area to which its managing powers extend. To this end, they will draw up as many different programmes as they will apply to cover the benefits and services to be financed during 1994.

2. Of resources and applications.

The General Treasury of Social Security and the Mutual Working Party of Accidents shall draw up their preliminary draft budget for resources and applications in accordance with the criteria set out in Article 4 (2). of this Order.

In order for the General Treasury of Social Security to be able to encrypt the income for the provision of services, the different managing entities that generate these resources will forward to that, within the next fifteen days from the entry into force of this Order, an assessment that provides for the resources to be obtained for each type of service, by linking an explanatory memorandum that justifies the bases on which its estimation is based.

Article 7. (i) the working, processing and approval of the preliminary draft budget of the Social Security system. -Receipt of the institutions concerned with their preliminary draft budget, the Directorate-General for Planning and Economic Planning Social action will carry out its analysis and study requiring, where appropriate, those responsible for the preparation of the above projects for the additional information it deems necessary for the purpose of assessing the human and financial resources allocated to them. programmes and propose, where appropriate, the level of management assigned to each of them in accordance with the objectives to be achieved.

The outcome of such actions will be raised to the General Secretariat for Social Security that will decide the adjustment of the proposals to the available funding and submit them to the Minister of Labor and Security Social to establish the preliminary draft budgets of the different Managing Agents concerned, whose aggregation and consolidation will be carried out by the Directorate-General for Planning and Economic Management of Social Security, incorporating the Preliminary draft of the National Institute of Health to be received from the Ministry of Economy and Hacienda, to form the preliminary draft budget of Social Security, which, with the documentation provided for in Article 148 (2) of the recast text of the General Budget Law, shall be submitted to the Government for approval and inclusion in the draft general budget of the State to be presented in the Congress of Deputies for its examination, amendment and approval by the General Courts.

Article 8. Budget documentation.-The managing entities, the General Treasury and the Centers of which are dependent, as well as the Mutual and Occupational Accident and Occupational Diseases of the Social Security, will make up their respective projects in basis of the models set out in the instructions for the development of this Order, including the following:

A summary tab of each program where they are reflected for each level of management proposed, the objectives to be achieved and indicators that quantify them, as well as the human and financial means requested to achieve such objectives. objectives.

A model where each program is collected the smallest of the proposed expenses to each of the management levels, classified by economic categories.

The staff annexes to reflect the remuneration and the number of staff to be provided for each programme.

The precise annexes for the calculation of the Social Security contributions in charge of the Entity, in which the different bases and types of quotation are collected that justify the credit entered in the respective preliminary draft.

A descriptive annex of the numerical bases on which the amounts of the credits requested for each pension class are based on each scheme.

The explanatory annexes to the actual investments that reflect each and every one of the different projects to be developed and the temporary, economic and territorial distribution of their cost, as well as the current expenses that their operation.

A summary of programs where each and every one of the members of the managing agent's budget structure is included, with the expression of the credits requested for each level of management and the difference between these, if any.

A prioritization box that reflects the programs and management levels according to the order of preference granted by the Entity to its realization.

Each entity will also make a memory for each of the programs it formulates and another general of the ancestor it presents, as well as a demonstrative picture of the cost of the services they manage, with specification of standards for production units to be established in accordance with scheduled services.

By the Directorate-General for Planning and Economic Management of Social Security, summary tables may be required to enable the distribution of credits and human resources by the Centers, Provinces and Communities, the object of the possible determination of standard allocation modules by management levels, as well as to obtain the necessary reports and supporting statements to determine exactly the economic and financial reality of the managing agents included in the Budget. To this end, the Mutual Insurance and Occupational Diseases of Occupational Safety and Occupational Diseases must include in the general memory, in the detail required in the rules developed by this Order, information concerning contracts of address, pension supplements to their passive staff and retirement awards and persons involved in the supplementary administration.

Article 9. Time-limits for the preparation of the preliminary draft budgets.-The Management Entities, General Treasury and Mutual Insurance and Occupational Diseases of Social Security, shall forward their corresponding preliminary draft budgets for 1994 to this Ministry-Directorate-General for Planning and Economic Management of Social Security-within a maximum of one month.

On the other hand, the General Treasury of Social Security will draw up the corresponding preliminary draft of the Social Security resources budget for 1994, excluding those relating to the management assumed by the Accidents The Commission will have to submit a report to the General Directorate within the deadline.

Budget projects received either outside the deadline or which are not eligible to be integrated into the first budget of the Social Security budget for 1994 will be dealt with by independent law. If they are not approved before 1 January 1994, they shall be automatically extended for the financial year 1993, with the exception of appropriations which, by their nature, must be extinguished in the last year, until the approval and publication of the corresponding Law in the Official Journal of the State.

The time limits shall be counted from the day following the entry into force of this Order.

REPEAL PROVISION

The Order of 27 May 1992 is hereby repealed and the rules for drawing up the Social Security budgets for 1993 are laid down.

FINAL PROVISIONS

First. -The General Secretariat for Social Security is empowered to issue the instructions necessary for the correct application and development of this Order, as well as to develop and expand the structure budget for the needs of the benefits and services of the Social Security, on the proposal of the Entities entrusted with its management.

Second. -The Directorate-General for Planning and Economic Management of Social Security is empowered to design the models to conform to the preliminary draft budget of the respective Agents of the System of Social Security and to write the instructions for correct completion.

Third. This Order shall enter into force on the day of its publication in the Official Journal of the State.

Madrid, June 8, 1993.

MARTINEZ NOVAL

Ilmos. Mr Deputy Secretary of the Department, Secretary-General for Social Security, Director-General of Social Security Planning and Economic Planning and Directors-General of Legal Regime and Partners of Social Security, Managing bodies, the General Treasury of Social Security, the General Financial Controller and Mr Messrs. Presidents of Mutual Workers of Occupational Accidents and Occupational Diseases of Social Security.

(ANNEX OMITTED)