Secretary of Finance General DIRECTION OF FINANCE Organization and Functions

DECEMBER 7.267

Bs. As., 15/9/64.

VITO the provisions of article 25 of Decree-Law No. 10.582/62, as amended by No. 2.931/63 and in accordance with the provisions proposed by the Ministry of State of Finance, in accordance with the competence accorded to it by the aforementioned legal norm, and

CONSIDERING:

That the General Directorate of Finance, which is responsible for the formulation of the General Budget of the Nation and for the movement of funds and public debt, constitutes within the Ministry of Finance one of its principal agencies;

That these functions are complemented by those that are within the competence of the General Treasury of the Nation that depends on the General Directorate;

That to the extent that the functions of the State have expanded, the volume of resources and expenditures has increased and consequently the complexity of the tasks that they do to the financial administration of the State;

That the budget should constitute an instrument that would enable the decisions of the administering Power;

That the structure of the Directorate-General should be adjusted by placing its functions in order to its importance;

That's why

The President of the Argentine Nation Decreta:

Article 1 - Approve the body of attached provisions that constitute the organization and functions of the General Directorate of Finance of the Ministry of Finance.

Art. 2° presente This decree will be endorsed by the Minister Secretary in the Department of Economics and signed by the Secretary of State of Finance.

Art. 3° . Contact, publish, give to the General Directorate of the Official Gazette and Printers and go to the Ministry of State of Finance for its purposes.

ILLIA. . Juan C, Pugliese. . Carlos A, García Tudero.

BASIC ORGAN STRUCTURE OF THE GENERAL DIRECTION OF

The Directorate-General for Finance is the agency responsible for advice on matters related to State finance.

It is responsible for the formulation of the general budget of the National Administration (expenditures and property investments and public works plan), including State enterprises, as well as for the movement of funds and public debt; research and financial studies; analysis of the implementation of the Budget.

These functions are complemented by those within the competence of the General Treasury of the Nation, which is dependent on this agency.

The direction and driving is exercised by the Director General, who is seconded by the Deputy Director General and the Treasurer General of the Nation. The Director-General has the authority to assign or delete functions in accordance with the rules in force to the maximum category of Class B Group I, including to the staff of its distribution. The Deputy Director-General is the natural substitute of the Director-General in the event of absence or impediment and will perform the functions delegated to him, in the same way the Assistant Treasurer-General will act with respect to the Treasurer-General

General Treasury of the Nation:

It is within the competence of the General Treasury of the Nation:

(a) Centralizing the rec movement of resources generates from the State;

(b) Fulfilment referred to in article 32 of the Accounting Act;

(c) To safeguard the titles and values of ownership of the State or of terce ros, which shall be entrusted to it;

(d) Regular payments according to Fund availability;

(e) Attend the emerging payments of the opening of documentary and debt credits. public:

(f) Review in its final process the 1 strokes that will be rotated for its timely and correct fulfillment:

I.

He's in charge:

1. Final verification of the waivers upon their entry to Treasury to be paid to their legitimate creditors,

2. Communication or citation to credit creditors subject to deadlines.

3. Registration of signatures; of social powers and contracts.

4. Registration of embargoes emanates from the Judiciary against State creditors.

5. Registration of items of commerce and assignments of credits notified in legal form, for compliance.

6. Certification of signatures in receipts (article 48 of the Accounting Act),

7. Preparation of checks and orders for the delivery of required titles or values for the fulfillment of the payouts or decrees in Treasury.

8. Debt cancellation process.

II . Accounting Service.

They are in charge;

1. Conciliation bank account.

2. Constabilization of income and income by Bank.

3. Accounting of income and income by Fund.

4. Processing of documentary credits and their consequent impact on deliveries.

5. Class operations

6. Movement and daily balance of Caja.

7. Comparative state with previous periods of the fund movement.

III - Service Funding Movement.

He's in charge:

1. Reception of all income and payment and delivery of funds.

2. Return or surrender of the values deposited in warranty or in custody which, regularly ordered, must be made by the Treasury

3. Cash count.

4. Execution of deposits in cash and securities in the official bank account.

5. Perception of amounts for other concepts and other operations entrusted to it.

IV . Libration Service.

He's in charge:

1. Receipt and registration of deliveries, and payment, rotated by State agencies.

2. Trend of non-payments and monitoring of compliance with article 32 of the Accounting Act (transfer)

3. Daily state of unpaid wages, by concepts and exercise (Requirable debt in Treasury).

4. Receipt records and reports of the records relating to deliveries to the Treasury.

6. Referral of the files processed by this Division to the respective Public Service units

V . Servicio de Giros y Depósitos Judiciales.

He's in charge.

1. Reception of requests from Giros

2. Giros Management and Realization of Deposits and Bank Transfers

3. Judicial deposits.

4. Expedition of the correspondence of the Treasury.

BUDGET DIRECTION AND FINANCIAL CONTRALOR

It is within the competence of this Directorate:

(a) Study of the plans of action and the budget of State enterprises, and updated maintenance of the amounts corresponding to the main and partial items that integrate them.

(b) Up-to-date recording of the staff plant analysis of the remuneration of the senior staff.

(c) Consideration of the changes to the labour conventions, by analysing them from the budgetary point of view, considering their impact on the results of the exploitation of the enterprises (increase in deficit and decrease in surplus).

(d) Consideration of amendments to the organic statutes of State enterprises in relation to the provisions of the respective law, their regulation and other legal provisions, Analysis of the budgetary order

(e) Updated recording and comparison of the balance sheets and demonstrative table of losses and profits; determination of coefficients related to profit margin of capital, inventory rotation, credit policy, liquidity, indebtedness, solvency, etc.

(f) Monitoring compliance with the legal and regulatory provisions relating to different budgetary aspects.

(g) The tasks set forth concern all enterprises of the State and the distribution of them, by jurisdiction, are as follows:

I : First Jurisdiction:

Argentine State Railroad Company, Fluvial Fleet of the Argentine State General Administration of Ports, Company Shipping Lines of Buenos Aires (in liquidation), Subterranean of Buenos Aires.

II : Second Jurisdiction:

Airlines Argentinas, Dirección Nacional de Fabricaciones e Investigaciones Aeronáuticas, Seguros Aeronáutico, Empresa Nacional de Telecomunicaciones, Instituto Nacional de reaseguros.

III. Third Jurisdiction:

Fiscal Petroliferous deposits, Fiscal Carboniferous Deposits, State Gas, Electrical Water and Energy.

IV. Fourth Jurisdiction:

Naval Repair Workshops Villalonga Furlong (in liquidation), National Transport Company (in liquidation), Shipyards and State Naval Factorys.

DIRECTION OF FINANCIAL STUDIES AND INVESTIGATIONS:

It is the responsibility of the study, research and analysis of the finances of the legislation concerning this matter and of the insurance according to the following division of functions:

I-Jurisdiction Financial Investigations:

1. Analysis and conduct of critical and comparative studies on expenditures, resources and financial results of central administration and decentralized agencies.

2. Information, analysis and studies on provincial and municipal finances.

3. Preparation of the message and report of the Ministry of State of Finance

4. Preparation of the annual financial report (In version Account).

II s Jurisdiction Official Insurance and Miscellaneous Affairs:

1. Regime, application, modifications and other issues related to the system of "Obligatory Life Insurance for State Personnel", (Acts Numbers 113, 14.003 and 14.864), "Official Automotive Insurance" (Decree numbers 5,162149 and 12,369149), and "State Staff Guarantee Insurance" (Decree No. 8.271149), and

2. Preparation of the annual report of the Secretariat.

III : Jurisdiction Coordination and Studies:

1. Conducting and coordinating special studies and research entrusted to it.

2. Study and report on issues dealt with and not within the specific competence of other jurisdictions of the Directorate-General.

IV : Jurisdiction Legislation and Parliamentary Information:

1. Compilation, analysis and tabulation of executive decrees.

2. Background collection of cases handled by the General Directorate.

3. Miscellaneous backgrounds related to provinces and municipalities.

4. Compilation of all matters of concern in the areas of competence of the Secretary.

3. Ordering and filing of any parliamentary matter (messages and bills of the executive branch, legislators, requests for reports and appeals, etc.).

6. Information on the offices produced by the Houses of the Honorable Congress of the Nation and analysis of the parliamentary discussions, compilation and correlation thereof.

7. Recording of the measures taken by the Executive Branch of which the Honorable Congress of the Nation should be aware, and

8. Submission of supplementary or related regulatory provisions to national laws. Update of national legislation on matters.

DIRECTION OF PUBLIC FOND AND DEUDA MOVEMENT:

It is up to the Bureau for the Movement of Funds and Public Debt to advise on the following matters:

(a) Public Credit, Resource Arbitrary through short- and long-term, documented and banking operations.

(b) Annex to the Public Debt and Gas cough and State Patrimonial Investment Resources for the General Budget of the Nation.

These tasks and their complementary work are carried out through the following Jurisdictions:

I - Jurisdiction First:

1. Expenditures and Resources of the General Budget of the Nation and approval of its analytical investment.

2. Contributions, contributions, subsidies and extraordinary credits covered by independent general income resources. Advances of Treasury.

Real estate. Intervention in the process that makes its property look.

II : Second Jurisdiction:

1. Credit operations,

2. Annex to the Public Debt of the General Budget of the Nation.

3. Financial services for advances in the Treasury.

4. Spicy loans

5. Bank sanitation voucher.

III : Third Jurisdiction:

1. Box Balance - Real movement and forecasts.

2. Official accounts that provide resources for the Treasury.

3. Investment Account . Public Debt Chapter.

4. Processing of transfers abroad and opening irrevocable credits.

IV : Fourth Jurisdiction:

1. Provincial Finance - Anticipes to Provinces . Services of the same. Statistics.

2. Distribution of casino utilities.

3. Analysis of financial developments, provinces and municipalities.

BUDGET DIRECTION AND FINANCIAL CONTRALOR

The Budget and Financial Control Authority advises and fulfils the functions mentioned below:

A. Study and preparation of the General Budget of the National Administration, which includes the following tasks:

(a) Collaboration in the preparation of the Central Administration Resource Calculation.

(b) Rules for the preparation and presentation of budgets.

(c) Analysis of the needs, projects and project plans submitted by the Ministries, State Secretariats, decentralized agencies and other divisions that integrate the executive, legislative and judicial branches.

(d) Studies of the regimes, budgets and resource calculations of the services of "special accounts".

(e) Organizational letters, budgets, resource calculations and needs plans of the "decentralised organizations" and the entities that function as "para-states".

(f) Preparation of the General Budget Message and Bill of the National Administration.

(g) Extra, ordinary credits; Excess of investment; Thousands of accounts analysis; Comparison of the mulversions; Regulations and regulations in general; Scales of salaries; Interpretation of the Accounting Act and others; Creation of new services; Amendments to existing regulations and regime changes.

(h) Budget developments, both in terms of credit and resources and the number of charges.

(i) Monthly financial balance.

B - Organization and budget development.

(a) Mechanical integration of the budget of the National Administration in order to keep the credit authorizations updated for each jurisdiction or agency.

(b) Permanent statistics on the budget, in all its aspects.

(e) Classification of receivables by destination.

C - Related complementary tasks:

(a) Organizational structures, functional groupings, ladders and other measures that involve an impact on public expenditures, and scales of roads, compensations, on allocations relating to, the different jurisdictions of the National Civil Service.

(b) General Committee on Entry and Exiting of messages and draft laws, drafts and draft decrees and resolutions. The functions referred to above are carried out by the different jurisdictions by the Principal Advisers, in accordance with the following detail:

I - Jurisdiction First:

1. Central Administration and Special Accounts Services: National Defense - War - Navy . Aeronautics . Supreme Court and Lower Courts . Obligations by the Treasury, including grants .

2. Decentralized agencies

Territorial Defense Fund - Military Geographic Institute - Charter Law No. 12.696 - Institute of Financial Aid for the Payment of Retirements and Military Pensions - National Registry of Persons - General Directorate of Military Manufactures Argentine Antarctic Institute

II - Jurisdiction 2

1. Central administration and special account services:

Presidency of the Nation - Congress of the Nation - Interior - Economy - Hacienda Tribunal de Cuentas de la Nación

2. Decentralized agencies:

National Atomic Energy Commission - National Scientific and Technical Research Council Instituto Superior de la Administración Pública - Consejo de Reconstrucción ele San Juan ­ Caja de Retiros, Jubilaciones y Pensions de la Policía Federal - Fondo Nacional de las Artes - Comisión Nacional do Hipódromos Decree-Law No. 5 602/63 - Banco Central de la República Argentina - Banco de la Nación Argentina - Banco Hipotecario Nacional

III. Third Jurisdiction:

1. Central administration and special account services:

Work and Social Security - Public Works and Services - Public Works Transport.

2. Decentralized agencies:

National Provident Funds for Personnel: Banking and Insurance - of the Industry - of the Navigation - of the Commerce and Civil Activities - of Public Services of the State Ferroviary National Fund ele Provision for: Journalists and Charts - Rural Workers - Independent Workers - National Provident and Social Security Fund for: Professionals - General Directorate of Personal Loans and with Real Guarantee - National Institute of Social Security

IV. Fourth Jurisdiction:

Central administration and special account services:

Education and Justice - Agriculture and Livestock.

2. Decentralized agencies:

Universidad Nacional de: Buenos Aires - Córdoba - Cuyo - La Plata. - Tucumán. Universidad Nacional del: Sur - Litoral - Nordeste - Universidad Tecnológica Nacional - Comisión Ley 11.333 - Article 6° - Fundación Miguel Lillo - Consejo Nacional de. Child Protection - National Council of Technical Education - National Institute of Cinematography - National Board of Carnes - National Board of Grains - National Board of Cotton National Agricultural Council . General Directorate of National Parks- Corporación Nacional de Olivícola . Instituto Nacional de Tecnología Agropecuaria . Mercado Nacional de Hacienda.

V. Fifth Jurisdiction:

1. Central administration and special account services:

Foreign Affairs and Worship . Social Welfare and Public Health . Communications . Trade . Industry and Mining . Energy and Fuels.

2. Decentralized agencies:

National Commission for the Rehabilitation of the Lisian . National Institute of: Microbiology . Mental Health . Viticulture . Industrial Technology - Productivity Decree-Law number 12.623/57 . Regulatory Commission for the Production and Trade of the Yerba Mate . Law No. 12.236 . National Directorate of Energy and Fuel Exchange . National Directorate of Geology and Mining .

VI : Sixth Jurisdiction:

1. Collaboration in the preparation of the calculation of resources: Monthly information - Project to elevate H. Congress.

2. Budget Credit Evolution: Monthly Information Adjustment Movement.

3. Evolution of charges: Update (Scalaphon Decree No. 9 530/58 et al.)

4. Personal Retributions of the Public Administration: Background to existing regimes Update and evolution.

6. Statistics.

VII : Seventh Jurisdiction:

1. Codification: Analysis and preparation of numerical grids for the purpose of encoding, drilling and numerical listings of the modifications that are operating during the exercise.

2. Mechanization: Mechanical integration of the budget of the National Administration in order to keep up-to-date for each jurisdiction or agency.

Senior Advisers:

Counseling. Major, in the number of three, have specialization tasks and collaborate directly with the Director General and the Directors.

They're in charge:

(a) Analysis, forecast trends, structures, etc., of public income and expenditure, of financial results, of public debt, etc.

(b) Analysis and trends in financial circumstances (Movement of funds)

(e) Conjunctual and structural influences of public finance in the national, internal and external economy.

(d) Analysis of the budgetary incidence gives the salary policy regarding the staff of the Public Administration.

(e) Special studies entrusted to him.

Administrative Service:

The Administrative Service collaborates directly with the Director-General and is responsible for:

1. Comptroller, licences and standard-setting to which the agents of the Directorate-General should adjust.

2. Liaison with the Directorate-General for Accounting and Administration regarding the Controller and staff reports.

3. General inventory of furniture and utilities - Control and maintenance of machines and tools in use.

4. Pre-trial or settlement proceedings, for termination of payments to the State, when such functions are assigned to the General Directorate.