The various operations to be carried out in the implementation of the budget are regulated in general in Law 47/2003, 26 November, General Budget and in the Budget Law for each financial year. Such regulation should be supplemented by the specification of operations and procedures to be carried out at the end of this financial year.

For this reason, it is necessary to determine the time limits for the processing of expenditure files to be audited and to intervene and for the remission of the accounting documentation necessary for the registration of the operations proper to the closure of the exercise, for the ordering of payments and realization of the same, as well as for the concreteness of different operations regulated in Law 47/2003, of November 26.

For the financial year 2016, certain deadlines for the processing of files and their mandatory accounting documents are brought forward, in order to follow the guidelines for the rest of the state administrative public sector, which is have anticipated to make effective the commitments made with the European Commission and to ensure compliance with the objectives of budgetary stability

As a matter of fact, at the initiative of the General Intervention of Social Security and on the proposal of the Secretary of State for Social Security, I have:

Article 1. Scope of application.

The provisions of this order are applicable to the entities of the Social Security system within the meaning of Article 2 (1) (d) of Law 47/2003 of 26 November, General Budget, and are intended to to regulate the actions to be carried out by the managing bodies of the said entities in order to close the budgetary and non-budgetary accounts for the financial year 2016.

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

1. The managing bodies of the entities subject to the intervention agency shall have as a deadline for the submission to the prior audit of the dossiers of approval of the expenditure to the interventions delegated to the central services and participations Territorial delegates (hereinafter referred to as delegated interventions) on 4 August.

Current and subsequent financial year expenditure authorisation documents A shall have as the date of entry into the accounting offices of all entities within the scope of this Regulation. order on August 12.

2. The managing bodies of the entities subject to the intervention agency shall have as their deadline for the submission of the dossiers for the purchase of expenditure commitments to the assistance delegated on 16 August. This same period shall apply in the case where files are sent to be audited in which the expenditure is included in a single administrative act.

Current and subsequent financial year expenditure commitment documents D shall have as the date of entry into the accounting offices of all entities falling within the scope of this Regulation. order on 24 August. This same period shall be calculated for the submission of the AD documents.

3. The managing bodies of the entities subject to the intervention function shall have as their deadline for the submission of the dossiers for the recognition of the obligations to be sent to the interventions delegated on 15 December. The same period shall apply in the case of the submission of files to be audited and to intervene where approval, commitment of expenditure and recognition of the obligation are included in a single administrative act.

Accounting documents that include the recognition stage of the obligation, as well as the remaining accounting documents other than those indicated in the preceding paragraphs, will have an entry deadline at the accounts of the managing bodies and joint services on 30 December and 31 December for the accounting offices located in the mutual partners with the Social Security and their joint authorities.

4. Except for the time limits laid down in paragraphs 1 and 2 above, the records and accounting documents resulting from compliance with laws or regulations, those authorised and approved by the Council of Ministers, shall be the subject of of contracts concluded by institutions specifically intended for the provision of health and care assistance, those resulting from the recognition of the right to benefits, which are necessary to implement the amendments (a) the budget and the adjustment of annuities, which relate to staff expenditure, obligations for previous years, for the adjustment of VAT, to be managed by means of the advance processing procedure, the derivatives of the agreements concluded with the autonomous communities for the control of temporary incapacity and those that are derived from the actions provided for in the additional decision of the 19th and in paragraph 4 (a) of the 21st additional provision of Law 47/2003 of 26 November.

Similarly, except for the time limit laid down in paragraph 3 of this Article, for the purposes of prior intervention, all the records for the recognition of obligations arising from those whose approval and commitment of expenditure have been exempted from the time limits laid down in paragraphs 1 and 2 above, and the corresponding accounting documents, duly filed and authorised, must be entered in the accounts, with a deadline of 30 December 2016.

5. In addition, the files processed for the approval of the administrative act concerned and the documents to be issued for the accounting formalisation of the documents are exempted from the time limits laid down in paragraphs 1, 2 and 3. the following transactions to be charged to the financial year 2016:

(a) Costs of benefits by delegated payment deducted in contribution settlements.

b) Expenditure on reinsurance and contributions to common services.

c) Unpaid, rollbacks and reintegrals paid by financial institutions.

d) Final application of expenses and income related to the settlement of contributions.

e) Final application of the acquisition, disposal and other management actions relating to the Social Security Reserve Fund.

In these cases, the managing bodies must make available to the accounting offices the relevant information and, where appropriate, send the accounting documents of these operations, having as their deadline entered on the same day on 6 March 2017, and all formalities and supporting documents resulting from those operations shall be rolled back to 31 December 2016.

6. The last day to make payments with material outflow of funds will be on the 30th of December 2016, resuming the same on the first working day of January 2017, for which, the managing bodies of the provincial addresses, as well as of the central services of the General Treasury, and mutual partners with Social Security, shall forward to the accounting offices, in good time, the documents relating to the orders and the materialisations of the payment of the proposals made.

7. The payment proposals "to be justified" issued by appropriations from the 2016 expenditure budget shall have as their date of entry into the accounting offices on 15 December, except the proposals for payment " to be justified in the " The date of the end of the month shall be 12. Only obligations of the financial year may be met by such bookkeeping, with the exceptions provided for in Article 79.3 of Law 47/2003 of 26 November.

Article 3. Formalisation of operations, payments from the fund for manoeuvre and payments to be justified.

1. Both the General Treasury of Social Security and its provincial addresses, as well as the mutual partners with Social Security shall issue and send to the accounting offices the documents "P", "EPO", "R" and "FRPGs" corresponding to formalisation operations from the financial year 2016, before the close of the business of the day 30 December 2016, with the exception of operations related to benefits whose materialisation of the payment is carried out in the financial year next as a centralized payment financial operation.

2. In relation to those operations which, generated in the managing entities and common services, assume budgetary revenue to be counted as resources by the General Treasury of Social Security, the managing bodies of the same send to the accountancy offices the documents OEK.700, in formalisation, which will provide for the transfer of this type of operations in good time to enable them to be registered, before the end of the working day of 30 December of 2016, the correlating documents OEP.800 and R. 809, and FI.300, of accounting summary formalization of realized revenue.

3. The administrative units responsible for the operating fund shall take the necessary measures to ensure that all accounting documents relating to payments made from the operating fund and its final application to the expenditure budget shall be recorded in the accounting information system before the end of the day of 28 December 2016. These operations shall not be carried out after further payments from the exercise of the financial year 2016.

4. The administrative units responsible for processing the payments 'to be justified' shall take the necessary measures to ensure that the accounting documents relating to payment transactions are duly justified. registered in the accounting information system before the end of the day of the day of December 28, 2016. These operations entail the realization of the reintegrations of the amounts freed to justify that they are not invested in the exercise, of which the care centers abroad of the Social Institute of the Navy are excepted, in accordance with the provisions of the fifth additional provision of Law 47/2003 of 26 November 2003 and in Article 2 of Royal Decree 938/2005 of 29 July laying down rules on the monitoring and accounting application of the funds available in services abroad.

Similarly, before the 28th of December 2016, the Administrative Units responsible for processing the payments "to justify", must send to the accounting offices the relation of the payments made in the financial year with funds to be used to justify for which the relevant supporting account is to be approved for that date. All this in order to ensure that budgetary expenditure is adjusted in the current financial year with its corresponding asset allocation.

Article 4. End-of-exercise operations.

1. Before 28 February 2017, the managing bodies shall send the following information to the accounting offices of the institutions of the system:

(a) Obligations arising from expenditure incurred or goods and services actually received in the financial year 2016 for which they have not been implemented on a budget basis, by drawing up documents O.603, O.604 and O.606.

However, the managing bodies of the managing bodies and the common services of social security shall not send information on those obligations for which the relevant documents have been recorded on that date. ADOK, OK, PFM or PFML for application to the budget for the financial year 2017, with the characteristics to be determined by the General Intervention of Social Security.

(b) Obligations that have been imputed to the budget for the financial year 2016 and which, corresponding to accrued expenses or goods and services received in previous years, were not the subject of a patrimonial record in the year of origin of the accrual.

(c) Expenses that are settled for periods affecting two or more accounting years by referring, for such purposes, the corresponding O.605 documents, as well as information relating to the reporting of revenue.

(d) Advance expenses and revenues, i.e. those accounted for in the financial year 2016 but whose accrual occurs in 2017.

Those expenses and income associated with the settlement of social contributions, whose information will be provided by the managing bodies when they have knowledge of effective collection, are excepted from the deadline set. of the contributions due in the last month of the financial year 2016.

2. Also, before the end of February 2017, the managing bodies shall send information to the delegated interventions on those legal acts or businesses whose implementation is conditional on the existence of the General Budget of the State of adequate and sufficient credit in the cases referred to in the last paragraph of Article 47a of Law 47/2003 of 26 November.

3. The communication of the information referred to in this Article shall be made in accordance with the instructions given by the General Intervention of Social Security.

Article 5. Outstanding obligations to propose payment from previous years.

In order to ensure that the balances of existing closed exercise obligations in the management entities and common services of the Social Security, which must have a character, are regulated before 31 December 2016. residual, the management centres shall individually justify the balances corresponding to the existence of a real obligation, when the corresponding 'K' documents for the payment proposal are issued, where appropriate.

For cases where the existence of a real obligation is not currently accredited, the accounting documents O/ for cancellation or O.602 for their prescription must be issued.

Article 6. Payment proposals pending ordering and payment orders pending completion.

In the management centers of the General Treasury of Social Security, the payment proposals to be ordered and payment orders pending for completion generated in the financial year 2016 or earlier will be reviewed. analyse the causes of the delay, requesting, where appropriate, the relevant clarifications from the management centres of the expenditure budget.

In cases where the limitation period for the obligations underlying the proposed payment orders and orders has elapsed, the corresponding prescription file must be initiated in accordance with the provisions of the in the current regulations for Social Security.

Article 7. Information to be provided to financial actors in relation to resources affected by the implementation of specific expenditure.

1. The General Treasury of Social Security shall draw up the information to be provided to the financing agents in relation to the resources which, in accordance with the rules in force, are affected by specific expenditure. The information expressed, comprehensive of the revenue and expenditure incurred and the resulting initial and final positions, shall be authorised by the Director-General and shall be forwarded to the financing agents through the General Intervention of the Social Security.

2. The managing bodies and the common social security services which have incurred expenditure with the financing concerned shall certify their amount by certification which, approved by the Director-General concerned, shall be forwarded to the General Treasury of Social Security for the purposes set out in the previous paragraph, which may request from such entities and services as many clarifications as they deem necessary in relation to the allocation of expenses incurred.

Single additional disposition. Actions of the General Treasury of Social Security.

By the General Treasury of Social Security, the precise measures will be taken to ensure that the information referred to in Article 2.5 of this order, as well as all the information it has to supply to the other entities that make up the the social security system at the time of the end of the financial year, on the basis of the services to be received in each case before the 17th of February 2017.

Final disposition first. Application and development powers.

The Secretary of State for Social Security is empowered to issue the instructions necessary for the execution and development of the provisions of this order.

Final disposition second. Accounting operative.

The accounting record of all transactions referred to in this order, as well as those relating to the regularization and closing of the financial year 2016, shall be carried out in accordance with the criteria that the intervention will dictate. General of Social Security, pursuant to Article 125.3 of Law 47/2003, of November 26.

Final disposition third. Entry into force.

This order shall enter into force on the day of its publication in the "Official State Gazette".

Madrid, July 26, 2016. -Minister of Employment and Social Security, Fatima Banez García.