Financial Management And Operating Control Systems Of Resources - Full Text Of The Norm


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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
FINANCIAL AND CONTROL SYSTEMS OF THE NATIONAL PUBLIC SECTOR Decree 2629/92 Please outline the rules to which the operation of the resources considered with specific impact should be adjusted, within the provisions of Act No. 24.156.

Bs. As., 29/12/92

VISTO Law 24.156 on Financial Administration and National Public Sector Control Systems, and


That article 23 (c) of the legal body mentioned provides for the existence of resources that will have specific impact.

It is necessary to determine the accuracy of the resources to be considered within the framework of the aforementioned legal standard.

On the other hand, it is appropriate to establish the rules to which the operator of the same should be adjusted in the light of their execution and accounting.

Norms should also be issued for the collection of such resources, their administration and registration.

On the other hand, it is necessary to determine the fate of the balances of such resources at the end of each period, in cases where there are no specific provisions in this regard.

That the present decree is issued, in use of the powers conferred upon it by article 86 inc. 2 of the NATIONAL CONSTITUTION.




Article 1 Artículo They constitute resources with specific impact, within the provisions of article 23 (c) of Law 24,156, where it is established by law to finance certain expenses.

Art. 2° . The implementation of these resources will comply with the existing rules regarding the programming of budgetary implementation in respect of the implementation of the assessed contributions of commitment and mandate to be paid. The Financial Administrative Services for the jurisdictions of the Central Administration shall be responsible for receiving the respective collections which shall be kept in bank accounts open for this purpose and against which all payments related to the aforementioned operator shall be made.

Art. 3rd s For the purposes mentioned in the previous article, the organizational units authorized to operate with these resources with specific impact and the corresponding Financial Administrative Services shall proceed to:

(a) To support the collections they make through the issuance of receipts numbered in a correlative form.

(b) To effect collections through bank deposits in accounts that operate central treasurys under article 78 of Law 24.156. In the event of receipt of cash income, the bank deposit must be made in the respective account within the subsequent business day.

(c) To effect the accounting records of the amounts collected in such a way as to allow to know the amounts received, the date of receipt, who has made the income and the concept thereof.

(d) Complete, with respect to the erogations to be covered by such resources, the same procedures and remedies that are made from funds received from the General TESORRY OF NATION. In cases where reciprocal contractions exist, each payment must be linked to the appropriate provision or provision.

(e) Refer to the General CONTADURY of NATION, regular regulatory communications on collections, commitments made, accrued expenses and those paid with the indication of the respective budgetary charges.

(f) Enter general incomes surplus balances that are incurred in resources with specific impact at the end of each exercise, except legal provision to the contrary.

Art. 4° . They will apply to these resources, the same rules as on control are defined and adopted for the realization of erogations financed from funds received from the treasure.

Art. 5° . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.