The Official Gazette of Extremadura (DOE) has published this Friday, February 7, the Order of the Minister of Finance and Public Administration, Elena Manzano, which sets the conditions and criteria for applying the extension of the General Budgets of The Community of Extremadura for 2024 in the exercise of 2025.

The order includes the regulatory framework in which the automatic extension of the budgets approved by law 1/2024, of February 5, of general budgets of the Autonomous Community of Extremadura is regulated by the year 2024 until they are approved, publish and enter in force the new by 2025.

This extension, as stated in the order, is adapted to the principles of “good regulation”, responding to the principles of “necessity, efficiency, proportionality, legal certainty, transparency and efficiency.”

Likewise, the criteria established in the norm allow “to guarantee the normal functioning of the Board of Extremadura and the attention of the needs of citizens.”

Specifically, the purpose of the order is to establish and regulate the criteria for the application of the automatic extension of the general budgets of the Autonomous Community of Extremadura by 2024 during the 2025 exercise, from January 1, 2025 to, in its Case, the approval and entry into force of the General Budget Law of the Autonomous Community of Extremadura by 2025.

The extension will enter into force, as stated in the second final disposition, the day following its publication in the Official Gazette of Extremadura.

The organic structure of the extended budget will adapt, without alteration of the total amount, to the administrative organization in force in the 2025 exercise, collected in the decrees of organic structures in force as of January 1, 2025.

The functional or programs structure and the economic income and expenses of the budget will be collected in the order of June 4, 2024 by which the rules for the elaboration of the general budgets of the Autonomous Community of Extremadura for the year are dictated for the year 2025.

In the event of organizational restructuring, the necessary adaptations in the budget structure will be carried out to adapt the credits to their purpose.

General criteria

Regarding the general criteria, it is established that the extended credits will be the initials approved by Law 1/2024, of February 5, on General Budgets of the Autonomous Community of Extremadura by 2024.

In any case, the total amount of the initial credits and endowments of the extended budget cannot be greater than those of the year 2024. The extension must allow the coverage of the duly acquired commitments of previous exercises, those derived from the processing of expenses of expenses multiannual or early processing, as well as those obligations that derive from norms with the rank of law to the limit of budgetary availability and in particular, compliance with articles 47 and 48 of Law 5/2007, of April 19, General of Public Finance of Extremadura.

If, for these cases, there was no proper credit, its qualification will be made by processing the corresponding budget modification, or making the “adaptations, adjustments and redistributions necessary”, in the terms provided in the Public Finance Law of Extremadura and rest of applicable regulations.

These operations will be financed, whenever possible, collect the order, charged to the available credits of the same budget section.

However, credits for expenses corresponding to programs or actions that have ended December 31, 2024 will not be extended. In this sense, credits that protect nominative grants will not maintain such a condition.

In any case, the execution of the extended budget will be “consistent” with the objectives of budgetary stability and financial sustainability set for the 2025 year, for which the Minister of the Treasury may propose to the Governing Council the accurate non -availability statements to guarantee the fulfillment of said objectives and those that are necessary as a result of the application of any regional or state measures that involve the alteration of public expenses or income.

Specific criteria

The specific criteria of the Order collect that the initial credits of Chapter 1 will be the subject of extension, that is, the personnel expenses, to which the credits derived from the economic valuation by 2025 of the budget staff in force in December will be added to December 31 of 2024; those of agreements and actions in the field of personnel authorized prior to December 31, 2024, which have an impact on exercise 2025.

Also the compromised places provision as a result of selection or provision processes in execution; the coverage of commitments on temporary or substitute personnel essential for the normal functioning of public services; and those other legal obligations that, due to their object and nature, extend its effects to exercise 2025.

All this in order to “deal with the obligations that represent the remuneration, contributions and social benefits and other expenses of all public employees.”

In accordance with the provisions of the Budget Law by 2024, the remuneration of the personnel to the service of the regional public sector will experience, with respect to those in force as of December 31, 2024, an increase in the maximum percentage that, where appropriate, is set in the regulations approved by the State.

For its part, the credits of chapters II ‘current expenses in goods and services’; VI ‘Real Investments’; VII ‘Capital Transfers’ and VIII ‘financial assets’ are extended, except those that refer to expenses related to services or programs that are finalists and whose temporal validity is limited to exercise 2024.

Those corresponding to satisfying the interests included in Chapter III “Financial Expenses’, and the amortization of the indebtedness of the community included in Chapter IX ‘Financial Liabilities’ of the current operations, will be understood extended in any case, by virtue of the forecasts real on the maturities of exercise 2025.

Chapter IV credits of ‘current transfers’ are also needed to meet the expense commitments contracted properly in previous exercises; those that guarantee financing transfers to other public administrations; those that support financing transfers to public sector entities. Also those that finance the functioning of services and those other legal obligations that, due to their object and nature, extend their effects to exercise 2025.

All credits of Chapter V ‘Budget Execution Contingency Fund’ are extended; While the credits financed or co -financed with resources from public or private entities will be extended by the amount approved in the 2024 Budget Law, provided that there is a record of its continuity and without prejudice to the commitments of the programming established by 2025.

Income status

Regarding the criteria of the income status, the initial forecasts of the 2024 budget are extended with the exception of those considered as “impossible to realize” and those that are modified depending on the forecasts that may derive from any title or Legal business

In any case, the necessary income to deal with the obligations derived from the indebtedness to be assumed will be provided.

WhatsAppFacebookTwitterLinkedinBeloudBluesky

Extremadura already has its extended budgets