BUDGET Decree 2405/91 Consider the provisions set out in Act No. 23.990 for programmes, provisions and public works projects.

Bs. As., 11/11/91

VISTO Act No. 23,990 approving the general budget for the period 1991; and

CONSIDERING:

In accordance with article 10 of Act No. 23.990, it is appropriate to distribute the provisions set out in the Act, by programmes, provisions and public works projects.

It is also appropriate to distribute the resources and funding for the services of Special Accounts and Decentralized Agencies to meet the respective spending authorizations.

At the same time, it is appropriate to amend, for compensation and for the expansion of financial possibilities, the budgetary provisions approved by the said law, in order to adapt their erogations to the needs of services arising from the development of their activities.

It is necessary to regulate the authorization given to the National Executive by articles 10 and 11 of Law 23,990 regarding the delegation of powers to ministers and secretaries for the introduction of changes in the distribution of credits.

It is desirable to issue by this measure rules relating to compliance by the services of Special Accounts and Decentralized Agencies with the provisions of Act No. 23.990 with regard to the impact of their genuine resources.

That the proposed measure is covered by the provisions of articles 8, 9, 10 and 11 of Act No. 23,990.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 Artículo Take into account the provisions established by law 23,990 in its articles 1o, 38, 40 and 41, in accordance with the working detail in tables annexed to this article. Art. 2o o Analytically disrupt the resources affected by the financing of the erogations of the services of SPECIAL CONTRIBUTIONS and DISCENTRALIZED ORGANIZATIONS, established by law 23.990 in article 2 of the Convention, as detailed in tables annexed to this article. Art. 3o o Distribbean by item the credits established by Act No. 23.990 in its article. 3rd to address the figurative erogations of NATIONAL ADMINISTRATION, in detail working on tables annexed to this article. Art. 4o — Discuss analytically, in accordance with the detail set out in tables annexed to this article, the financing for contributions and the financing for other than prior periods of the SPECIAL ACCOUNTS and DISCENTRALIZED ORGANIZATIONS, established by Article 3 of Law 23.990. Art. 5o o The credit authorizations set out in article 5 of Act No. 23,990 for debt repayment and advances to suppliers and contractors of the NATIONAL ADMINISTRATION, in accordance with the detail in tables annexed to this article, should be discontinued. Art. 6o o Analytically, according to working detail in tables annexed to this article, the financing of NATIONAL ADMINISTRATION, established by Article 6 of the Law 23.990. Art. 7o o Amend the General BUDGET OF NATIONAL ADMINISTRATION for 1991, approved by law 23,990, distributed and expanded by this decree, in accordance with the detail in tables annexed to this article. Art. 8o o Apply the analytical distribution by projects, according to working detail in tables annexed to this article, of the provisions for INCISO 42 - CONSTRUCTIONS OF THE GENERAL BUDGET OF NATIONAL ADMINISTRATION, for the year 1991 referred to the PLAN OF PUBLIC WORK, distributed by art. 1 and modified by art. 7th of this decree. Art. 9o o Credits, intended to cover expenses of expired periods, not included in passive wastes, which are provided for in the items approved by the present decree, may only be used for the payment of the concepts detailed in tables annexed to this article, upon recognition of the lawful subscription. Art. 10. Determine in tables annexed to this article, the imputation of those non-discriminatory expenses that are covered by the provisions of Judgement 91 - OBLIGATIONS TO THE CHARGE, included in articles 1 and 7 of this decree. Art. 11. For the exercise of 1991, the operating regimes of the SPECIAL ACCOUNTS in force at the date of this decree and, according to detail, are approved in planks annexed to this article which are amended. Art. 12. In accordance with the authorization granted by articles 9 and 10 of the Act, 23.990, a joint decision by the Minister of Economy and Public Works and Services may be made to restructure and modify credits, including change of purpose, function, jurisdiction and subparagraph, within the total amount set by the said Act and those authorized in accordance with article 8 of the Act.

Authorize the Minister of Economics and Public Works and Services to dictate the resolutions referred to in this article, for his ministerial jurisdiction and those corresponding to the jurisdictions 20 - NATIONAL PRESIDENCE, 90 - PUBLIC DEUD SERVICE and 91 - OBLIGATIONS TO CARGO DEL TESORO.

Art. 13. In accordance with the authorization granted by article 11 of Act No. 23.990, a joint decision by the Minister of Economics and Public Works and Services may be made on the amounts appropriated for the AMORTIZATION of DEUDS and the ADELANTOS A PROVEEDORES and CONTRATISTS of the items approved by this Decree, to the extent that they represent compensation between them. Art. 14. In accordance with the authorization granted by article 10 of Act No. 23.990, by joint resolution of the respective secretary, secretary-general of the NATIONAL PRESIDENCE, holders of equivalent charges and the secretary of the Treasury, modifications may be made to the distribution of credits approved by the present decree, insofar as they do not alter the amounts set for each purpose, function, jurisdiction and subparagraph.

Authorize the Treasury Secretary to dictate the Resolutions referred to in this article, for his jurisdiction and for those relating to the Jurisdictions 90 - SERVICE OF THE PUBLIC DEUDA and 91 - OBLIGATIONS A CARGO DEL TESORO.

Art. 15. The entities responsible for the SPECIAL ACCOUNTS and the DISCENTRALIZED ORGANIZATIONS included in the payroll of the grid annexed to article 12 of Law 23.990 shall enter into the General TESORERIA OF THE NATION, the amount of the resources affected according to the provisions of that legal provision, in two (2) equal quotas with maturity the first to ten days of the present payment (30) Art. 16. In accordance with article 8 of Act No. 23.990, please provide information on the current income of all SPECIAL ACCOUNTS and DISCENTRALIZED ORGANIZATIONS of ADMINISTRATION. NATIONAL collected from 2 January 1991, with the exception of those for national universities.

The amounts corresponding to the effects produced from the date mentioned in the previous paragraph and collected to the date of this decree will be made by the responsible entities, by depositing in Account No. 3855/19 "SECRETARIAT OF HACIENDA OR TESORERIA GENERAL" based in the Central House of the BANCO OF THE ARGENTINA NATION. Those produced later will be entered into the same Account, on a weekly basis.

It is established that the deposits made by the SPECIAL ACCOUNTS and DISCENTRALIZED ORGANIZATIONS reached by this article, depending on the extension of the budget for the current exercise (article 13 of the LAW of CONTABILITY), will be considered advances in the amounts appropriate to them.

Art. 17. In the event of non-compliance with articles 15 and 16 of the present decree, the SECRETARIAT OF HACIENDA is authorized to debit the corresponding amount in the bank accounts of the SPECIAL ACCOUNTS and OFFICIAL ORGANIZATIONS.

The General CONTADURY OF NATION is also authorized not to give way to the waivers in favour of those in which they have not complied with the provisions of this decree.

Art. 18. The Treasury Secretariat shall be the implementing body of articles 15, 16 and 17 of the present decree. Art. 19. The TRIBUNAL OF NATION ACCOUNTS shall control the correct application of the articles set out in article 18. Art. 20. Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.

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NOTE: The annexed tables are not published.