Advanced Search

Order Tin / 3293 / 2011, Of 30 Of November, By Which Is Regulate The Operations Of Closing Of The Exercise 2011, For The Entities That Integrate The System Of It Security Social.

Original Language Title: Orden TIN/3293/2011, de 30 de noviembre, por la que se regulan las operaciones de cierre del ejercicio 2011, para las entidades que integran el sistema de la Seguridad Social.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.


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.

Therefore, it is necessary to determine the time limits for the processing of the accounting documentation, the accounting of the transactions, the ordering of payments and the execution of the same, as well as the concreteness of different operations regulated in Law 47/2003 of 26 November.

Furthermore, it is necessary to require, from the various entities in the system, certain additional information to enable the analysis and assessment of the activity carried out in the financial year.

As a matter of course, on the initiative of the General Intervention of Social Security and the Directorate-General for 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 apply to the managing entities and common services of the Social Security and to the mutual accidents of work and occupational diseases of the Social Security.

References that are made in this order to the mutual work accidents and occupational diseases of the Social Security shall be understood as being made equally to the centers and entities that have been constituted by them.

Article 2. Presentation and processing of accounting documents.

1. The managing bodies of the entities within the scope of this order shall present, in the accounting offices, the accounting documents, duly drawn up, together with the supporting documents and made, where appropriate, by the relevant prior audit, with the deadline of entry on 30 December at the same time.

2. Both in the field of the management bodies and in the common services of social security and in the field of mutual occupational accidents and occupational diseases, are exempted from the period laid down in the previous paragraph. documents to be issued for the accounting formalisation of the following transactions to be charged for the financial year 2011:

(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.

In these cases, the managing bodies will have to send the accounting documents of these transactions to the accounting offices, having as their deadline of entry into the accounts on 5 March 2012, roll back to 31 December 2011 all the formalities and supporting documents resulting from those operations.

3. The last day to make payments with material outflow of funds shall be 30 December 2011, resuming the same on the first working day of the month of January 2012, for which, the managing bodies of the provincial addresses, as well as of the central services of the General Treasury, and mutual occupational accidents and occupational diseases of Social Security, shall forward to the accounting offices, in good time, the documents relating to the orders and the materialisation of the payment of the proposals made.

4. The payment proposals "to be justified" issued by appropriations from the 2011 expenditure budget shall be as the deadline for entry into the accounting offices on 19 December, except for proposals for payment "to be justified on the outside". whose deadline will be the 15th of that month. 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, General Budget.

Article 3. Accounting for year end.

1. Both the General Treasury of Social Security and its provincial addresses, as well as the mutual occupational accidents and occupational diseases of Social Security shall issue and transmit to the accounting offices the documents "P", "EPO", 'R' and 'FRPGs' which correspond to formalisation operations from the financial year 2011 proposed until 30 December 2011, prior to the closure of the operations of that day, with the exception of operations related to benefits As a result of Law 13/1982 of 7 April 1982 on the social integration of the disabled, for which your centralized payment is planned.

2. 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 the day 30 December 2011. These operations shall not be carried out after further payments from the exercise of the financial year 2011.

3. 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 30, 2011. These operations entail the completion of the refunds of the amounts paid to justify that they are not invested in the financial year, with the exception of the CASE of the Social Institute of the Navy, in accordance with the provisions of the In the case of the Court of Justice of the European Union, the Court of Justice held that the Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Union outside.

In the same way, before 30 December 2011, 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.

Before 13 January 2012, the managing bodies must refer to the accounting offices of the institutions of the system, in accordance with the provisions laid down by the General Intervention for Social Security, details of the obligations arising from expenditure incurred or goods and services received, classified by creditors and epigraps from the budget of expenditure, for which no application has been made to the budget for the financial year 2011; from this.

In the same way, before the date indicated, the managing bodies must send to the accounting offices the information they request in relation to the income and expenditure of the year.

Article 5. Outstanding obligations arising from previous financial years.

In order to ensure that before 31 December 2011, the balances of the obligations of closed exercises in the management entities and the common services of the Social Security, which must have a character, are regulated. 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 precise accounting documents for cancellation or limitation must necessarily be issued.

Article 6. Proposals and payment orders pending completion.

In the management centers of the General Treasury of Social Security, the proposals and orders for payment outstanding with more than six months of seniority will be reviewed and the causes of the delay will be analyzed, requesting, where appropriate, the relevant clarifications from the management centres of the expenditure budget.

In cases where the limitation period for the referred proposals and the payment orders has elapsed, the corresponding prescription file must be initiated in accordance with the provisions of the rules in force for the Social Security.

Article 7. Information to be sent to the Directorate-General for Social Security Management.

Mutual occupational accidents and occupational diseases shall be referred to the Directorate-General for the Management of Social Security in the form specified in the following additional documentation:

(a) Protected population and associated enterprises in each province of those within its scope of action.

b) Detail of financial investments to check the materialization levels of the various reserves and provisions in liquid funds and public and private fixed income securities.

c) Detail, by provinces, of the economic benefits to which they are entrusted.

(d) Information on the composition of the mutual assets of the mutual work accident and occupational diseases of the Social Security and the details of the expenses and income attributed to it during the financial year.

e) Detailed information about the outcome, the surplus and its distribution, corresponding to the management of the different contingencies and benefits that are entrusted to it.

(f) Resources, activity and cost of operation relating to each of the administrative, health care, management of the temporary incapacity situation and the preventive nature managed by the institution, as well as as an activity developed on them with their own means.

g) Concerts for the provision of services to their protected workers with foreign media, as well as developed activity and services dispensed through them.

(h) Staff Annex, which shall reflect the staff and staff expenditure, in detail of professional programmes and categories.

i) Information about the complementary administration of the direct. Summary, by entities, provinces and contingencies, of the management carried out by the external partners in relation to the associated enterprises and the self-employed workers, with details of collaborators, contributions and compaprstations.

The centres and entities of mutual associations of occupational accidents and occupational diseases of social security shall only forward the supplementary documentation referred to in paragraphs (b), (f) and (h). taking into account that, due to the specific characteristics of their management, in the case of paragraph (b), the information shall be understood as referring to the reserves and funds corresponding to those institutions and institutions and paragraph (f) shall be understood as referring to the information inherent in your activity.

Article 8. 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 the financing concerned shall prove 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 2.2 of this order, as well as all the information it has to supply to the other entities that make up the the system of social security at the end of the financial year, on the basis of the services to be received in each case before the 17th of February 2012.

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 corresponding to the regularization and closing of the financial year 2011, 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 following that of its publication in the "Official State Gazette".

Madrid, 30 November 2011. -Minister of Labour and Immigration, Valeriano Gómez Sánchez.