Budget Management. Income Budget. Personnel Management

Transcription

1 Personnel Management Income Budget Definitive income forecasts called for 1, million euros, and net recognised economic rights came to 1, million euros, to which must be added 6.01 million euros in surplus cash. The real income applied to fund the budget was therefore a total of 1, million euros and may be broken down as shown in TABLE No 89. TABLE No INCOME BUDGET IMPLEMENTATION STATUS Definitive Economic Rights ITEM Forecasts Applied to the % Budget (1) (2) (3)=(2)/(1) Charges and other revenues 20,646 22, Current transfers 947, , Income from property 902 2, Disposals of real estate 1 Capital transfers 71,488 71, Financial instruments 6,353 6, TOTAL 1,046,873 1,050, Monetary amounts given in thousands of euros. * This includes 6,010,000 euros in surplus cash used to fund the budget, but because of its economic nature, this sum is not listed as net recognised economic rights. Current and capital transfers comprise 97.3% of the definitive forecast revenues and 97.0% of the economic rights applied to the budget. The rest of the income budget primarily comprises charges and other revenues. Amongst the transfers, current transfers account for 90.2% of the economic rights applied to the budget and are made up of: transfers for operating expenses, transfers received as the Agency s share of taxes collected in assessments, transfers obtained as a reward for collecting European Union own resources, and lastly, transfers received in compensation for expenses caused by other services belonging, like the Tax Agency, to the Ministry of Finance (e.g. compensation for expenses caused by other organisations that have offices in the Tax Agency s buildings). Other current transfers come from other organisations to finance the Continuous Training Plan for Tax Agency personnel, and yet other current transfers are made from abroad, to be applied to joint programmes run with other European Union countries (TABLE No 90 and GRAPH XV). 131

2 TABLE No 90 INCOME BUDGET: TRANSFERS IN 2002 Net Recognised Economic Rights Definitive ITEM Forecast (1) % Amount (2) (3)=(2)/(1) Operating expenses 857, , Share in tax assessments 17,800 17, Compensation for expenses due to other services 3,332 3, Own resources collection reward 67,771 67, Autonomous organisations Abroad Current transfers 947, , Capital transfers 71,488 71, TOTAL TRANSFERS 1,018,972 1,019, Monetary amounts given in thousands of euros. GRAPH XV INCOME BUDGET: CURRENT TRANSFERS 0.35% 7.15% 1.88% 0.12% Operating expenses Share of taxes collected Compensation expenses other services 90.50% EU own resources collection reward Other The transfers made to pay the Tax Agency s share in the funds collected from assessments and collection management are handled through credit generations that have been calculated, as established in point five b) of article 103 of Act 31/1990 on 132

3 the 1991 National Budget, by applying a percentage (5%, set in article 19 of Act 23/2001 on the 2002 National Budget) to the amount collected. The grand total was 50 million euros, respecting the limitation established for the first time in article 19 of Act 23/2001. This money is listed as current transfers or capital transfers, depending on whether it is applied in the Expense Budget to current operations or capital operations. The money calculated as current transfers amounted to 17.8 million euros, and that counted as capital transfers, 32.2 million euros. Expense Budget Initially the Tax Agency s budget had a fiscal 2002 provision of million euros. Later, in application of article 19 of Act 23/2001 on the 2002 National Budget, this provision was complemented, basically by various credit generations backed by the Tax Agency s share in taxes collected in assessments and collection management, plus other budget amendments concerning smaller sums, so the final provision for the Tax Agency s budget in fiscal 2002 was 1, million euros, 7.5% more than in fiscal 2001 (TABLE No 91). TABLE No 91 BUDGET STRUCTURE AND DEVELOPMENT. FISCAL YEAR 2001 AND FISCAL YEAR 2002 CHAPTER 2001 % 2002 % % 2002 / 2001 Personnel costs 669, , Current expenses 243, , Interest expenses Current transfers Investments 59, , Financial instruments TOTAL 973, ,046, Monetary amounts given in thousands of euros Budget implementation was 98.2%, and acknowledged obligations made up 99.9% of the credit commitments (TABLE No 92 and GRAPH XVI). 133

4 TABLE No 92 BUDGET IMPLEMENTATION IN 2002 CHAPTER DEFINITIVE CREDIT (1) CREDIT COMMITMENTS AMOUNT (2) % (3) = (2) / (1) ACKNOWLEDGED OBLIGATIONS AMOUNT (4) % (5) = (4) / (2) Personnel costs 708, , , Current expenses 263, , , Interest expenses Current transfers 96 0, ,0 0.0 Investments 73,988 73, , Financial instruments TOTAL 1,046,873 1,027, ,026, Monetary amounts given in thousands of euros GRAPH XVI DISTRIBUTION OF ACKNOWLEDGED OBLIGATIONS CURRENT EXPENSES 25.13% REAL INVESTMENT 7.14% OTHER 0.04% PERSONNEL EXPENSES 67.69% 134

5 1. Personnel Expenses With a budgetary provision of million euros, expenditure commitments totalled million euros, 98.0% of the provision, and recognised economic obligations amounted to million euros. During 2002 an average of 27,571 people worked for the Tax Agency, 24,775 civil servants and 2,796 contract employees, for a total of 54 people less than the average for the year before. This variation can be attributed to the 29-person increase in the yearly average number of civil servants and the 83-person reduction in regular employees. In addition, from March to July an average of 355 temporary hirees (in annual terms) worked for the Tax Agency providing extra support for the personal income tax campaign. Recognised economic obligations went up 4.6% over fiscal 2001, basically because of the 2% wage increase set in the 2002 National Budget Act, increases in the number of bonuses paid per three-year span of service and at the bottom levels as a result of agreements with labour unions, and new civil servants taking up their first jobs. 2. Current Expenses of Goods and Services With a provision of million euros, expenditure commitments totalled million euros, 98.1% of the provision, and economic obligations worth million euros were recognised, which works out at 99.8% of the commitments. If we compare 2002 s recognised economic obligations with those of 2001, we find an increase of million euros (9.2%). Expenditure went up especially sharply in Letters and postage (listed in heading 1.C) and in dataprocessing expenses (more specifically, in Non-inventoriable data-processing complements and Technical studies and jobs ) (TABLE No 93). 135

6 TABLE No 93 EXPENDITURE DEVELOPMENT IN CHAPTER 2 CURRENT EXPENSES OF GOODS AND SERVICES EXPENSE % 2002 / EXPENSES DIRECTLY RELATED WITH COLLECTION OBJECTIVES 81,634 89, A Income tax campaign and wealth tax campaign 10,022 9, B Official manufactured goods and other tax forms 15,086 16, C Agency communications strategy campaigns, phone-in taxpayer assistance, letters and postage, legal affairs and litigation, valuations and expert reports, custody and deposits, per diems and operative travel expenses. 56,526 63, EXPENSES INDIRECTLY RELATED WITH COLLECTION OBJECTIVES 140, , A Recurrent building expenses (maintenance, supplies, cleaning, security) 49,400 50, B Office overhead (furniture maintenance, office supplies and telephone) 19,108 19, C Building rental 27,489 29, D Data-processing expenses (equipment rental and maintenance, non-capitalisable data-processing materials, electronic communications and technical 33,725 40, studies and jobs) 2.E Other 11,248 14, CUSTOMS SUPERVISION 13,569 14, TOTAL 236, , Monetary amounts given in thousands of euros 3. Investments With a budget of million euros, expenditure commitments came to a total of million euros, 99.8% of the budget, and acknowledged economic obligations amounted to million euros, or 99.2% of the expenditure commitment. The biggest investment was listed in dataprocessing equipment and applications, where acknowledged economic obligations totalled million euros or 38.2% of the investment total. This investment was used basically for the expansion of processing capacity and disk and cartridge storage capacity, channel extenders and Parallel Sysplex components at the central services of the Tax Data-Processing Department, the outfitting of local area networks, the purchase of 4,236 personal computers, new PDF code scanners, software product user s license payments, the purchase of 5,232 Office licenses, the 136

7 updating of the voice recognition units and the purchase of the necessary CISCO ICM software and hardware (for updating the Telephone Assistance Centre that handles queries in income tax campaign and equipping it to perform new functions). The investment in buildings and other constructions was also sizeable, a total of million euros or 30.8% of the acknowledged economic obligations for this chapter. The biggest items were the remodelling and enlargement of the Cartagena Bureau in Murcia, the work on the Centro Administration s building in Madrid (located at C/ Montalbán, 6), the construction of the new building for the San Bartolomé de Tirajana Administration in Las Palmas, the reinforcement of the frame of the first floor of the Badajoz Bureau s building and the construction of the new building for the Navarre Bureau. Another major investment item in 2002 was vehicles, which, with a total of 8.82 million euros, accounted for 12% of the recognised economic obligations. This money was used basically in the purchase of 26 automobiles, the purchase of an equipped two-turbine helicopter (third yearly payment), the modernisation of the CASA C s/n 247 airplane (first yearly payment), work to overhaul the Petrel patrol vehicle (first yearly payment), the purchase of a metre boat (first yearly payment), the purchase of two metre boats (first yearly payment) and the purchase of a gyrostabilised daytime and infra-red viewing system for the Gerifalte-I patrol vehicle (first yearly payment). Since many of these investments are nonrecurring, the year-on-year comparison of investment lacks the significance it has in other areas. Nevertheless, recognised economic obligations did go up million euros (30.8%) in investments in 2002 over investments in 2001 (TABLE No 94). TABLE No 94 INVESTMENT BREAKDOWN ITEM % 2002 / 2001 Land Buildings and other constructions 16,179 22, Machinery, facilities and tools 2,940 6, Vehicles 4,857 8, Furniture and fixtures 11,881 6, Data-processing equipment and applications 19,965 27, Other tangible fixed assets TOTAL 55,986 73, Monetary amounts given in thousands of euros 4. Other Expenses The Tax Agency s Expense Budget also showed a total of 701,000 euros in provisions under various headings: 111,000 euros for financial instruments, another 96,000 euros 137

8 in financial aid for education (in compliance with the agreement signed 25 November 1999 with Madrid Polytechnic University), and lastly 494,000 euros in reimbursable advances made to personnel working at the Tax Agency. Investment Committee The Investment Committee was created by the Tax Agency s Decision of 31 March 1998 establishing the rules for the Committee s organisation and operation. Under those rules, the Committee is chaired by the Director of the Human Resources and Economic Administration Department, with the Deputy Director of Economic Administration as Vice Chairman. On the Committee sits one representative from each department in the Tax Agency, the Legal Service, the Internal Auditing Service and the Directorate-General s Technical Advisory and Support Office. Measures passed by the Investment Committee are submitted to the Director- General of the Tax Agency for approval after they have been considered and analysed by the Standing Management Committee. In 2002 the Investment Committee studied and discussed the 2003 Investment Plan and potential amendments and revisions suggested by the bodies responsible for carrying the Plan out. The Committee also tracked the implementation of the investment budget and acquisition proceedings from