Law 51/2010, from June 30, extraordinary credit and credit charge to deal with investment and expenses at the University of Andorra for the 2010 tax year since the General Council in its session of June 30, 2010 has approved the following: Law 51/2010, from June 30, extraordinary credit and credit charge to deal with investment and expenses at the University of Andorra for the financial year 2010 preamble the Government must deal with this year in the costs of investment and of the University of Andorra.

Current expenditures include new activities and projects pertaining to the development of the doctoral programme, the development of the third course of bàtxelor in education, to aid in mobility, and to the increase of the contribution to the CASS, as a result of the entry into force of the law 17/2008.

The expenses provided for in investment concept corresponds to the acquisition of computer equipment and applications, in the play equipment, furniture for the classroom, and the adequacy of facilities to improve the security of the facilities.

These costs were included in the draft budget law for 2010. When the General Council does not approve the general budget Law, as in the case of this year, the Executive cannot deal with capital transfers, with the exception of the transfers in the Commons that the head of Government, with the prior agreement of the Government, be made effective in the Commons, in accordance with the general law of public finance. In this case, this law determines the extension of current spending budget of the preceding financial year and the effect of the credits approved by multi-annual character, in addition to the authorization to the Executive to make effective transfers in the Commons.

As a result, the Government does not have credits to cope with the cost of real investment already mentioned, which add up to a total of 69,666 euros or has insufficient credits to finance current expenditures, which are encrypted in 198,860 euros.

Seen that the character of urgency and necessity of these expenses is justified by the fact that the University of Andorra must have credits to meet the commitments and obligations and not provided for in the budget for the financial year 2009;

Seen that the obligation of payment of commitments cannot be postponed to next year due to the period of time in which the groups, fact that makes it necessary to have the credits urgently;

Seen the report of the General intervention;

Seen the governmental agreement of April 28, 2010;

Article 1 approves an extraordinary credit for an amount of 69,666 euros for the budget base higher education Department 580-581 area of University Affairs-78207 University of Andorra-0028 PROJ University of Andorra.

Article 2 approves an additional credit for an amount of 198,860 euros for the budget base higher education Department 580-581 area of University Affairs-University of Andorra 48207-0028 PROJ University of Andorra.

Article 3 This extraordinary credit and credit fee is financed by the budgetary following: 150-154 support Department services Centre and Switchboard-22200 telephone services-PROJ-0005 telephone support, for an amount of 100,000 euros 330 Dept. of Multilateral Affairs and cooperation-International Organisations service 331-10000 and Political Ambassadors-PROJ-0005 Mission Perm. OSCE and other RIGHT, for a total of 25,000 euros 420 Mobility Dept., exploitation of roads-road safety and Mobility area 420-22200 telephone services-PROJ-0014 National Center for traffic, for a total of 90,000 euros 710 Department of the Interior-administrative and General Services-Budget 716 22200 telephone services-PROJ-0001 general services of the Interior, for an amount of € 30,000 720 720-public safety Department Police Department and City proximity.-22200 telephone services-PROJ-0001 Direc. Gesture. Police Service, for a total of 20,000 euros 730 Prevenc. and Extinc. fire and rescue-730 org. Exec. Prev. Extin. Fire and Salv.-22130 Fuels for heating-PROJ-0001 Prev. and Ext. and rescue, for an amount of € 3,526.

Final provision this law enters into force on the same day to be published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 30 June 2010 Josep Dallerès Codina, General Syndic Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Nicolas Sarkozy Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra