Economic and financial activity
The Spanish Nuclear Safety Council is part of the state administrative public sector, as stated in articles 2.1.g and 3.1.b of the General Budgetary Law 47/2003 of 26th November and it is subject to the accounting regime set forth in the General Public Accounting Plan and the Accounting Instruction for the Institutional Administration of the State.
Title V of the Statute of the Nuclear Safety Council establishes the property and budgetary regime and the accounting and economic-financial management control system.
The Spanish Nuclear Safety Council has its own equity, which is independent of that of the General State Administration. It comprises the assets and rights owned by the Council, which are listed below:
a) The assets and rights constituting the equity of the Council and the products and income produced by them.
b) The revenues from public prices and fees regulated by the Law 14/1999 of 4th May.
c) The relevant allocations established annually in the State General Budget Law.
d) Any other assets and rights that may be legally assigned to it.
The CSN draws its own economic resources from the fees it charges for the services it provides.
The CSN is responsible for the collection and management of the fees, public prices and other public resources whose tax management fall under its responsibility. The Council may use the administrative enforced collection procedure to effectively perform these activities.
The Spanish Nuclear Safety Council has an agreement with the State Tax Administration Agency for the management of the enforced collection.
Each year the Nuclear Safety Council draws up a preliminary draft budget subject to the General Budgetary Law. It submits the draft to the Ministry of Industry, Energy and Tourism, which forwards it to the Ministry of Finance and Public Administrations, which in turn submits it to the Government for its subsequent submission to the Spanish Parliament, as part of the State General Budget.
Accounting practices at the Spanish Nuclear Safety Council are governed by the General Budgetary Law and implemented according to the principles, rules and regulations set out in the General Public Accounting Plan. The CSN’s books give a faithful picture of its equity, financial situation, results and budget execution, and provide sufficient information on the costs of its activities to enable an accurate and efficient decision-making.
The control of the economic and financial activities is performed by the General Intervention Board of the State Administration (IGAE) and the Court of Auditors.