Accounting Law Amendment - Full Text Of The Rule

Original Language Title: LEY DE CONTABILIDAD MODIFICACION - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
LAW OF CONTABILITY No. 88 Amend articles of this legal order.

Bs. As., 11/1/80

VISTO file 111.139/1979 of the Accounts General of the Nation and the need to update the amounts of articles 56, paragraphs 1 and 3 (a), 57, 58 and 62 of the Accounting Act and those set out in paragraphs 34, subparagraph (g) and 41, first paragraph of the regulation of article 61 and paragraph 2 of the regulation of article 22 of the said legal order, and


That the existing limits, established by the aforementioned legal norms, have been set by Decree 770 of 30 March 1979;

That the updating of the above limitations can be calculated based on the variation in the wholesale price index determined by the National Statistical and Census Institute;

That, having to update the respective jurisdictional regimes, it is appropriate to delegate to the Ministers and Secretaries of State the adequacy of the aforementioned restrictive guidelines, within their respective areas of competence;

That, in turn, it is necessary to update the amounts relating to the modalities of the guarantees and bonds required in the state contracting regime;

That there is a need to give greater flexibility to debt collection efforts in favour of the various agencies of the State, attentive to developments at the general price levels, adjusting the amounts at levels that justify the cost of processing;

That the Court of Accounts of the Nation has taken the intervention that is within its competence in accordance with article 61 of the Accounting Act;

That, however, the Inter-Ministerial Commission for the Reform of the Accounting and Organization Act of the Court of Accounts of the Nation and Accounts of the Nation is in operation, it is necessary to update the amounts determined in due course by the decree No. 770 of 30/3/1979, in order to allow for a smooth continuity in the provision of services by State agencies;

In accordance with article 143 of the Accounting Act, the executive branch is competent to modify the limits referred to in that rule;




Article 1 Artículo Amend the limits set forth in articles 56, subparagraphs 1 and 3, subparagraphs (a), 57, 58 and 62, second paragraph of the accounting law and those provided for in paragraphs 34, subparagraph (g) and 41, paragraph 1 of the regulation of article 61 of the said legal order, as indicated below.

Article 56, paragraph 1:

"In private tendering, when the estimated value for the operation does not exceed thirty-six million pesos ($36,000.000). "

Article 56, paragraph 3 (a):

"When the operation does not exceed one million eight hundred thousand pesos ($ 1,800,000). "

Article 57:

"The Executive Power will approve contracts exceeding one thousand eight hundred million pesos ($ 1,800,000) and the respective Ministry or Secretary of State within its jurisdiction, which exceed three hundred and sixty million pesos ($ 360,000). "

Article 58:

"The executive branch shall determine for each jurisdiction the officials authorized to authorize the contracts whatever their amount and to approve those that do not exceed three hundred and sixty million pesos ($ 360,000). "

Article 62, paragraph 2:

"When the alleged amount of recruitment exceeds three hundred and sixty million pesos ($ 360,000) the relevant announcements will be made for eight (8) days and twelve (12) in advance of the date of the respective opening. If the amount does not exceed that amount, the days of publication and anticipation will be two (2) to four (4) respectively. "

Article 61, paragraph 34 (g):

"When the amount of the guarantee does not exceed the sum of one million eight hundred thousand pesos ($ 1.800.000), with you pay in sight subscribed by those who have the use of the social reason or act with sufficient powers. "

Article 61, paragraph 41, first paragraph:

"The firms inscribed in the Register of State Providers with an antiquity in the same period of three (3) years, which had successfully fulfilled the commitments made with state agencies, may request the National Account to be exempted from the obligation to present the award guarantee, up to a maximum of thirteen million five hundred thousand pesos ($ 13,500,000) and to strengthen the sum of twenty-two thousand dollars of awards. "

Art. 2o o Amend the limits set out in the second regulation of art. 22 of the Accounting Act, as follows:

2nd) "They will not initiate debt collection processes that are less than three thousand pesos ($ 3,000), proceeding directly to their administrative-counting defect. In debts that are between three thousand pesos ($ 3,000) and fifteen thousand pesos ($ 15,000) they will try to collect in the domicile constituted by the debtor or in which it arises from proceedings carried out. If this management fails, its obligors will be declared without further processing. If the debts exceeded 15 thousand pesos ($ 15,000) their payment must be claimed with a time-frame and by means to ensure their notification to the debtor. Over the amount of seventy-seven thousand pesos ($ 77,000) such notification shall be made on the basis of a single notice and on the expectation of initiating the relevant judicial actions. In debts exceeding fifteen thousand pesos ($ 15,000) and these arrangements will be made prior determination of the identity and economic situation of the debtor. "

Art. 3o o The Ministries and Secretariats of State shall adjust their respective jurisdictional regimes in the field of authorization and approval of contracts, which shall, except for duly justified exceptions, fall on different officials, taking into account the new limits set out in this decree, maintaining the relative proportions existing in the existing regimes. To this end the resulting amounts will be rounded in multiples of a hundred thousand.

Art. 4o — Contact, post, give to the National Directorate of the Official Register and archvese.


José A. Martínez de Hoz.