Order Ess/2197/2015, October 19, Which Regulates The Operations Of The Year-End 2015, For Entities That Make Up The Social Security System.

Original Language Title: Orden ESS/2197/2015, de 19 de octubre, por la que se regulan las operaciones de cierre del ejercicio 2015, para las entidades que integran el sistema de la Seguridad Social.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-11347

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 records of expenditure to monitor and intervene and remission of 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 Act No. 47/2003 , 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 budgetary and non-budgetary accounts for the year 2015.

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

1 managers entities subject to teacher function body will have a deadline for sending a prior inspection of files relating to approval of the expenditure delegated to the central services and territorial delegate interventions interventions (hereinafter delegated interventions) on November 2.

A. documents of expenditure authorizations will be closing date for entry into the offices of accounting of all entities falling within the scope of this order on November 13.

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 November 24. This same term applies in the case that sent to tax records in a single administrative act which include approval and commitment of the expenditure.

The documents D commitment of expenditure will be closing date for entry into the offices of accounting of all entities falling within the scope of this order on 4 December. This same period be calculated for sending 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 18. 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.

Exceptionally, in the year 2015 as provided for in the preceding paragraph shall not apply to the records of centralized procurement financed from the appropriations available for this purpose in the budget States concerned.

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 advance procedure and which generate commitments of multiannual character, 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 Act No. 47/2003 , 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 30 December 2015.

5 also, except of the deadlines set in paragraphs 1, 2 and 3 above the files kept for the approval of the corresponding administrative act and documents that should be issued to formalize the following accounting corresponding attributed to the year 2015: to) costs of benefits for executive pay deducted in payments of contributions.

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

(c) outstanding, retrocessions and refunds paid by financial institutions.

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

(e) definitive implementation of the operations of acquisition, disposition and other management actions related to the Social Security Reserve Fund.

In these cases, management bodies must make available to the offices of accounting information and, where appropriate, submit accounting documents of these operations, having as date entry in the same limit of March 4, 2016, and must roll back to December 31, 2015 all the paperwork and receipts arising from such operations.

6. the last day to make payments with funds material output will be day 30 of December 2015, resuming them the first weekday of the month of January 2016, for which management bodies the provincial directorates, as well as the central services of the General Treasury, and the mutual collaborators with 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 in 2015 will have a deadline of entry into the offices of accounting on December 18, except the proposals of payment «to justify abroad» whose deadline is the day 15 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 collaborators with the Social security issue and be sent to the offices of accounting documents «P», «EPO», «R» and «FRPG» corresponding to formalize operations financed by the year of 2015, before the close of business of the day 30 December 2015 , 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 of December 28 of 2015. Carry out these operations, new payments not may be made subsequently by funds of maneuver of the year 2015.

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 of December 28 of 2015. 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 December 28, 2015, 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 29 February 2016, productivity organs shall send to the accountancy offices of the entities of the system details of the obligations of expenses or of goods and services actually received in the year 2015, for which there has been no application to budget, through the preparation of documents O.603 O.604 and O.606.

However, managers the management entities and common services of the Social security bodies shall not forward information of those obligations so that, at that date, there had been ADOK, OK, PFM or PFML documents for their application to the budget for the year 2016, with the characteristics that determine the General intervention of the Social Security.

Also, before the designated date, management organs will inform about the existence of obligations that have been charged to the budget for the year 2015 and that corresponding to accrued expenses or goods and services received in previous years, were not subject to asset registration in the origin of the vesting year.

Similarly, management bodies should be sent to the offices of accounting before the indicated date, costs that are settled by periods affecting two or more exercises accounting reference, for such purposes, the O.605 documents, as well as information relating to the accrual of income also, management bodies must be sent within the same time limit information concerning expenditures and anticipated income , i.e., the recorded in the year 2015 but whose chargeable event occurs in 2016.

Is excepcionan of the term established those expenditures and revenues associated with the liquidation of social contributions whose information will be supplied by the management bodies when they have knowledge of the effective collection of contributions payable in the last month of the year 2015.

Finally, before the end of February 2016, productivity organs 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 that referred to in the last paragraph of article 47 bis of Act No. 47/2003 , 26 November.

The communication of the information referred to in this article shall be in accordance with the instructions issued by the General intervention of the Social Security.

Article 5. Outstanding obligations propose payment from previous years.

So that by December 31, 2015 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 the balances that are consistent with 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 must be issued to accounting documents o for its cancellation or O.602 for your 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 the day, February 16, 2016.

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 accountant.

The accounting register of the operations referred to in this order, as well as the corresponding to the regularization and year-end 2015, will be held in accordance with the criteria which dictate the General intervention of the Social Security, pursuant to article 125.3 of the Law 47/2003, of 26 November.

Third final provision. Entry into force.

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

Madrid, October 19, 2015.-Minister of employment and Social Security, Fátima Báñez García.