The president of the Council of Accounts, Mario Amilivia, today transferred again to the Cortes the problem that has persisted year after year of “insufficient credit” to finance the obligations of the Regional Health Management.
Amivilia presented in the Economic and Finance Commission of the Courts the audit report of the General Account of the Community for the 2018 financial year, where it is verified that the Regional Health Management accounted for pending obligations to be allocated to the 2018 budget for 184 million euros (six from previous years), which represent an increase of 40 percent compared to 2017 when it was quantified at 132 million.
The health debt not charged to the budget reached its maximum amount in 2011 (1,169 million) and the year-on-year increase registered in 2018, said Amilivia, broke the downward trend that had been observed, since in 2014 it amounted to 487 million euros; in 2015 to 459 and in 2016 to 462.
Mario Amilivia also analyzed account 409 where there are pending obligations to be allocated to the budget at the end of the year, with an increase to 330 million, where the Health Management and the Junta de Castilla y León were the entities with the highest amount in said account for obligations relating to personnel and current transfers.
Amilivia highlighted that in the case of Management, it does not collect the entire amount as the obligations related to late payment interest are not recorded. In the case of the Board, they are basically limited to the Ministry of Education.
In this sense, he specified that the non-imputation due to lack of credit has occurred for several years; and it specified that the obligations correspond to expenses of liquidation of the quotas of the general scheme of the Social Security of the personnel of public and subsidized centers.
Likewise, the Chairman of the Board of Accounts highlighted that there are pending obligations to be allocated to the 2018 budget for an amount of 87 million euros and obligations from previous years unduly allocated to 2018 for 116 million.
Debt
Amilivia also found that the Community’s public sector as a whole as of December 31, 2018 reached a debt of 12,360 million euros, 4.1 percent higher than in 2017. Thus, the outstanding debt as of December 31 had increased by a decade by 374 percent, from 2.608 million in 2008 to 12.360.
The person in charge of the Community’s control body explained that when the economic crisis began in 2008, the public debt per inhabitant was 1,017 euros and in 2018 it was 5,151, 406 percent higher.
However, Castilla y León met in 2018 the debt limit established in the budget stability objective with a deficit of 0.2 percent of regional GDP, as stated by Ical. It also met the public debt targets reaching 21.1 percent of GDP and the spending rule, set at 2.4 percent, with a variation compared to 2017 of minus 1.8 percent.
Opinion
Mario Amivilia stated that the General Account was presented, in general, in accordance with the applicable accounting principles and standards, “reliably reflecting the economic-financial activity of the Community”, except for the breaches and exceptions included in six of the 75 conclusions of the report. In addition, it indicated that the 2018 account was rendered within the deadline, respecting the structure provided by the Community Finance and Public Sector Law, collecting the established information, there being, however, some “gaps” in the information provided.
Amilivia meant in his appearance that the approval in 2018 of the new General Public Accounting Plan of the Community will have effects progressively, in accordance with some of the recommendations reiterated by the Council of Accounts in the annual audit of the General Account of the Community.
Thus, with the changes introduced by the Tax, Financial and Administrative Measures Law published on February 25, from the 2021 account it is expected to modify the current structure of three accounts to be presented, as in the General State Account, a single consolidated account of all the entities that make up the autonomous public sector, which include companies and public foundations.
In this regard, the report presented today indicates that the aggregation made in the balance sheet and in the economic-equity result account is correct, but it implies duplications and, therefore, overvaluations in the accounting magnitudes that reflect the internal operations carried out between the various entities , specifically in current and capital transfers, and in the transfer and assignment of assets. For this reason, he added, the statement of liquidation of the rendered budget is not consistent with the financial information of the balance sheet and of the account of the economic-equity result, since it is presented consolidated and in these the information is aggregated.
The sum of the final budgets of the total entities included in the General Account of Public Sector Entities subject to the Public Accounting Regime was 15,349 million euros, experiencing a decrease of 144 million compared to the previous year, 0.9 percent. one hundred less. The obligations recognized by the group of entities totaled 10,504 million, 1.6 percent lower than in 2017, and the consolidated recognized rights 10,764, 2.1 percent more.
The Board proposes a negative adjustment of € 79 million in the consolidated budgetary result, placing the total figure at a negative amount of € 289 million. Regarding budget modifications, the initial consolidated budget was 10,854 million euros, having authorized modifications totaling 197 million and placing the final budget at 11,050 million.
Companies and foundations
In relation to public companies and foundations, the number of public companies remains at one (Somacyl) and the number of entities included in the general account of public foundations at ten. The foundation with the greatest specific weight in relation to the expenses for the year is Siglo (which represents 42 percent), followed by Hemotherapy and Hemodonation of Castilla y León (23 percent) and Natural Heritage (12 percent).
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