Key Benefits:
The General Law on Social Security (recast text adopted by Decree 2065/1974 of 30 May), 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 establishes that the Management Entities, General Treasury and Mutual Insurance and Occupational Diseases of Social Security shall send 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.
Royal Decree 3261/1976, of December 31, for which the General Plan of Accounting of the Social Security System was approved, establishes as documentation to be held annually, the following:
Budget settlement accounts, current operations management account, capital account, treasury account and situation balance sheet.
However, the plural management of the Social Security system and the complexity of the economic operations it originates, make it necessary, on the one hand, to unify accounting criteria in order to be able to formulate accounts and consolidated statements reflecting such management and the assets situation as a whole and, on the other hand, requesting additional information to enable the analysis and assessment of the activity carried out in the exercise by the system's agents.
The Court of Auditors is also interested in the Ministry of Labour and Social Security, certain additional documentation and clarifications to the accounts and balance sheets, for which it is necessary to establish the channel. appropriate.
As a matter of fact and on a proposal from the General Secretariat for Social Security, I have:
Article 1. Scope:
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 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 Costs of benefits by delegated payment deducted in settlement of contributions in the Management Entities and General Treasury.
The documents and The basic information for these actions must correspond to the one obtained from the settlement of quotas that have been accounted for in the 1992 financial year. 2.1.2 Banking transactions.-As the whole of the bank setbacks paid by the financial institutions in the course of 1992 will be issued, 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 1992, so that in the end of the year the quantities for which the relevant OE.K document has not been issued in favour of the (a) to be applied to the Member State in which it has been established; 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 shall correspond to and justify the nominal value of the payment proposals issued. (OE.K documents), in favour of creditors who have not fallen in their right, who in the end of the financial year are still to be paid. 2.1.3 Investment expenses. -They will apply to the 1992 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 1992 budget will also be applied to the obligations incurred by acquisitions of goods, which have been received in accordance with the date of 31 December. 2.1.4 Treasury Applications. -In this account, the concept The concept 2.1.5 Current Surplus. -Article 51, 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, the Management Entities and the different Working and Occupational Accidents Mutuals, before proceeding to the regulation and closing, shall reconcile the balances of their relationship accounts with each other. Such a 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 the closure of the budget accounts for the various 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 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 and payment of budget management documents derived from proposals for payment or refunds and non-budgetary payments made in the last few days of December. 3.2.1 Generally, the General Treasury and its Provincial Directorates will not satisfy any payment that involves material outflow of funds on the 28th and following December, except for cases of urgency appreciated by the Common Service, the payment of the outstanding books to be met shall be resumed on the first working day of January 1993. It shall, however, take account of the receipt of the payment proposals within the 1992 financial year. 3.2.2 These offices will issue and validate the , Likewise, the issuance of the precise documents to collect the operations referred to in paragraphs 2.1.1 and 2.1.2 of this Order will be rolled back to December 31. 3.2.3 Documents Pager boxes must validate documents , 3.3 Nominal relationships of creditors.-The accounting offices of the managing entities and the General Treasury shall make a nominal relationship of creditors, classified by functions, groups of programs, 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, with a distinction between the obligations to be proposed for payment, the obligations to be ordered by the payment and ordered payments pending materialization, which shall serve as a justification for the accounts of the Entity and for which the General Treasury is required to pay due to the budget balances outstanding. Three copies of the aforementioned nominal relations of creditors will be sent to the General Treasury of Social Security. Two copies of the said relations shall be joined to the final expenditure accounts, for the purposes of justifying the respective balances which are shown in the statements of the budget. The column of outstanding obligations to propose the payment will also justify the account of 3.4 Closed Budgets. -Documents and 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. Accounting for recognised obligations transferred to closed budgets shall be kept separate from each financial year and open the corresponding tokens in which the balance of obligations shall be grouped together. recognized in all the concepts of each managing entity and General Treasury, and to which the payment proposals, ordered payments and corresponding payments made will be charged. 3.5 Vigency of budget documents relating to phases . Those issued on their day with imputation to the 1992 financial year that have not been satisfied by 31 December of the same year, will retain their full validity until the moment they are effective to the creditors, they are cancelled or declare your prescription. 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 Accounts for bookies.-The payment documents for the 1987 financial year and, where applicable, previous payments, which are included in the outstanding bookkeeping accounts, shall be cancelled in the cases where they are the legal and regulatory requirements laid down for this purpose. With regard to the supporting relationships of the pending bookings, the provisions of paragraph 3.3 of this Order will apply, which will apply to closed budgets. In any case, the following groups of bookings will be distinguished: 1. Bookings for the financial year 1992. 2. Bookings for the financial year 1991. 3. Bookings for the 1990 financial year. 4. Bookings for the 1989 financial year. 5. Bookings of the 1988 and previous years. Art. 4. Accounting treatment of documentation collected in offices of the financial system or in dependence on the General Treasury of Social Security until 31 December 1992. The amount of the collection, corresponding to the month of December, will be the one that results from the treatment of the quotation documents actually received until the last day of that month. Art. 5. Depurging of the accounts of debtors and creditors. In accordance with the provisions of the Resolutions of the General Secretariat for Social Security of 26 February 1990 and 6 June 1990, the appropriate dossiers will have been dealt with in order to discharge the non-performing rights and non-enforceable obligations, including those referred to as prescribed by debtors for services provided in Social Security Institutions, debtors for economic benefits and, in general, all those to which the provisions laid down in Article 43 of Royal Decree 1517/1991, of 11 May 1991, are applicable (b) October, as well as the obligations referred to in Article 46 of the recast of the General Budget Law and other applicable rules in each case. These operations must be recorded in the accounts that are appropriate. Art. 6. End-of-year operations. 6.1 The operations of regularisation and closing of the accounts in all accounting figures shall be carried out in accordance with the provisions of Article 10 of the Order of 5 March 1992 and with the instructions which the effect dictates, where appropriate, the General Intervention of Social Security. 6.2 The appropriations which the last day of the financial year are not affected by the fulfilment of obligations already recognised shall be cancelled. Therefore, the last day of the financial year shall be cancelled, for each and every one of the budgetary applications, the balances of authorisations and the balances of provisions as provided for in paragraph 10.2 of the Order. 6.3 Central Interventions shall send to the Directorate-General for Social Security Planning and Economic Planning a certification of the remaining appropriations which are cancelled on the last day of the financial year, distinguishing those who are committed to the closure of the financial year for which they are not. This certification shall be issued without prejudice to those necessary to justify the incorporation of credit. Art. 7. Accounts, Balances and other documentation for the financial year 1992, to be submitted to the Ministry of Labour and Social Security. 7.1 The accounts and other comprehensive documentation of the results of the budgetary and economic management, to be provided by the agents detailed in paragraph 1.1, shall be as follows: 7.1.1 Memory of budget execution. The 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. 7.1.2 Budget Settlement Account (Expenses and Dotations, 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 the link of appropriations laid down in Article 59 (2). 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 of article 150 of the same Law, and will be the one that results once the imputations have been carried out recognised obligations and settled rights for the financial year, taking into account the content Article 2 (2), and in which the balances, at the end of the financial year, of the various budget headings, shall appear before being cancelled by account 016, . The expense settlement shall contain the detail, developed up to the level of concept or sub-concept or item, if any, of each and every group of programs that make up the budget of each managing agent, in the Article 3 (3) of the Order of 5 March 1992 is provided for in paragraph 3.4.3. 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 the 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, 7.1.3 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 accounts representing assets that mean assets, whether they are fixed or working assets, inventory of assets, with an indication of the date of acquisition and their price. (b) 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. The inventory of the representative accounts of rights accrued for services provided in Social Security Institutions and debtors for economic benefits shall contain the nominal ratio of debtors. 7.1.4 Management Account for Current Operations. You must be reconciled to the . Thus, the expenses and revenue of the Management Account will coincide with the total of recognized obligations and resources made, chapters 1 to 5 and 7, of the Accounts for the Settlement of Expenditure (except for 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 7 May 1991, but duly authorized. b) For the rights and obligations set aside. 7.1.5 Capital Operations Account. You will need to be reconciled with the . The total of the The totals of the The rest of the operations will be logged in the 7.1.6 Treasury Account. 7.1.7 Breakdown by exercises, economic and functional applications of the expenses charged to the current budget, under the cover of article 150.4 of the General Budget Law. 7.2 Statistical information for program execution. To complete the Budget Settlement Account, details, by programmes, of the achieved objectives and means used in relation to the initial forecasts, will be provided, quantifying the indicators of the activity. carried out in the financial year. This information would 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. 7.3 Complementary documentation to be provided by the Working Accidents and Professional Diseases Mutuals: 7.3.1 Enumeration and justification of the endowments, applications and regularisations carried out in each and every one of the obligatory reserves and special funds. 7.3.2 Investment Annex. Must contain, grouped by provinces, the identification data of the investments made, individualizing the data of more than 2,000,000 pesetas and grouping the remaining ones under the heading 7.3.3 Staff Annex. It will reflect staff and staff costs and their comparison with those of the previous year, classified by groups of professional programs and categories. 7.3.4 State concerning the income earned in the Centers or Services for the general purposes of prevention and rehabilitation. 7.3.5 Individualized and valued ratio of claims to account balance 116, 7.3.6 State on the implementation of the social assistance plans at the disposal of the Social Assistance Fund (account 122), in which the class, type and amount of each of the benefits will be recorded. 7.3.7 Protected population, associated enterprises and fees collected for invalidity, death and survival, for each province of the included in its scope of action. 7.3.8 Membership of statutory bail. 7.3.9 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. 7.3.10 Dotation, activity and cost of operation relating to each of the Care Centers managed by the Entity. 7.3.11 Detailed detail of the composition of the own heritage of the Occupational Accidents and Occupational Diseases. 7.3.12 Detail of revenue and expenses generated by the same. Art. 8. Time limit for the submission of the 1992 financial year to the Ministry of Labour and Social Security. The accounting documentation referred to in Article 7. it must be sent to the Directorate-General for Planning and Economic Management for Social Security by 30 June 1993, by completing the standard forms and models which will be provided in due course. Art. 9. Formalities for the submission to the Court of Auditors of the accounts and balances for the financial year 1992 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 entities, 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 Accounts, with the expression of the dates of referral, to the Directorate-General for Planning and Economic Management of Security Social and General Social Security Intervention, who will draw up the summary report of the system, in relation to each of these Units, with its field of competence. ADDITIONAL PROVISIONS First. -For the General Treasury and the Management of Informatics, the precise measures will be taken to ensure that the information referred to in paragraph 2.1.1, as well as the information corresponding to the banking setbacks, is in the hands of the Accounting offices of the corresponding Management Entities before the 16th of March 1993, and must be counted, also, before the 31st of the month of the month. Second. -The General Secretariat for Social Security is empowered to issue resolutions requiring the execution and development of the provisions of this Order. Third.-The calculation of the maximum limit for the costs of administering the Mutual Insurance and Occupational Diseases of the Social Security in the 1992 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 such 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 has expressly authorized on 31 December 1992. Fourth.-The standard models in which the presentation of accounts must be carried out shall be designed, or, where appropriate, the provision and content of the information media containing the information shall be authorised. economic accounting as referred to in the preceding precepts. Madrid, 30 November 1992. MARTINEZ NOVAL 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.
