Financial Administration - Law 24156- - Full Text Of The Rule

Original Language Title: ADMINISTRACION FINANCIERA -REGLAMENTA LEY 24156- - Texto completo de la norma

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FINANCIAL AND CONTROL SYSTEMS OF THE NATIONAL PUBLIC SECTOR Decree 2666/92 Partial regulation of Act No. 24,156.

Bs. As., 29/12/92

VISTO Article 136 of Law No. 24.156, which states that the National Executive shall regulate it within NOVENTA (90) days of the date of its promulgation, and


That the law was promulgated on 26 October 1992 by Decree No. 1957/92.

That the application of article 133 of Act No. 24,156 shall make its provisions a principle of enforcement beginning on 1 January 1993 and therefore it is necessary to partially enforce regulations from that date.

That the present act is in exercise of the powers conferred by article 86, paragraph 2, of the NATIONAL CONSTITUTION.




Article 1. Approve Partial Regulation No. 1 of Law No. 24.156, which, as an Annex, forms part of the present, shall apply as of 1 January 1993. Article 2. Contact, post, give to the National Directorate of the Official Register and archívase.- MENEM.- Domingo F. Cavallo.



ARTICLE 1 . No regulation.

ARTICLE 2 . No regulation.

ARTICLE 3o . No regulation.

ARTICLE 4o . No regulation.

ARTICLE 5o . No regulation.


1. . The management and coordination of the systems that integrate the Financial Administration in the terms of Article 5 of the Law shall be carried out by the Ministry of Finance, assisted by the Undersecretaries for Budget and Financing of the Ministry of Economy and Works and Public Services.

2. . At the level of each Jurisdiction or Entity, the systems will be organized and operated within a Financial Administrative Service, integrated into its organizational structure. The person responsible for these functions shall be appointed by the holder of the respective Jurisdiction or Entity and shall exercise them without prejudice to the others that may correspond to him.

3. . When the characteristics of the agency make it advisable, more than one Financial Administrative Service may be organized in a given Jurisdiction or Entity.

4. La The Treasury Secretariat, after the opinion of the General Syndicature of the Nation, shall establish complementary rules regarding the competence and operation of the financial administrative services.

ARTICLE 7o . No regulation.

ARTICLE 8 . For the operation of its systems of financial administration and control, the National Universities, by virtue of their character as decentralized agencies, are covered by the provisions of the Law and of this Regulation, regardless of the budgetary treatment provided by the contributions provided by the National Treasury, and without prejudice to the provisions of Decree No. 1215/92 which maintains its validity.

ARTICLE 9o . No regulation.

ARTICLE 10. . No regulation.

ARTICLE 11. . No regulation.


1. Las Current, Capital and Financing Accounts should expose scheduled transactions with economic gravitation and financial incidence.

2. El Total Current Resources minus the total Current Expenditures will show the Saving of the Exercise, which may result with a positive or negative sign.

3. . This result, added to the Capital Income and deducted from the Capital Expenses, will allow to obtain the financial result, which will be called Superávit, if it is of a positive sign, or Deficit, in the opposite case.

4. La The Financing Account will present the Sources and Financial Applications.

5. . The production of terminal goods and services should be expressed at the level of the budget programmes and subprogrammes, while their subdivisions and equivalent categories should show the intermediate outputs necessary for the production of those goods.

ARTICLE 13. Without regulation.


1. El The cost budget of each of the agencies of the National Administration will be structured according to the following programmatic categories: programmes, subprogrammes, project, work and activity.

Each programme will describe the qualitative and quantitative linkage with national policies to which they contribute.

2. . The budgetary provisions of activities or projects that produce goods or provide services common to the various programmes of an agency shall not be included in programmes.

3. . In each of the programmatic categories, budgetary credits will group according to the classification by object of expenditure.

4. . Expenditure items may not be allocated to any programmatic category, when the characteristics of such items require.

5. . Budgetary credits will be expressed in numerical figures.

6. La The Treasury Secretariat will establish the special characteristics for the application of programming techniques in the Companies, respecting the basic elements defined in this article.

7. Los The resources will be presented sorted according to the following classifications:

7.1. . For items.

7.2. . Economic.

7.3. . By the origin of them.

8. de The following classifications will be used for cost presentation:

8.1. . Institutional.

8.2. . Gast object.

8.3. . Economic.

8.4. . Purposes and Functions.

8.5. . Sources of Financing.

8.6. . Geographic location.

8.7. Tipo Currency type.

ARTICLE 15. . No regulation.

ARTICLE 16. . No regulation.

ARTICLE 17. . No regulation.

ARTICLE 18. Las Units that perform budgetary functions in each of the Jurisdictions and Entities shall, in addition to those specified by the Law, have the following functions:

1. . Prepare the budgetary policy directives for their implementation in the Jurisdiction or Entity, based on the rules and guidelines determined by the National Budget Office.

2. . To advise the senior authorities and those responsible for each of the programmatic categories of the budget that they are responsible for, in the interpretation and application of the technical standards for the formulation, programming of the implementation, modifications and evaluation of the respective budgets.

3. . Prepare the preliminary draft budgets of the Jurisdiction or Entity, within the established financial limits and resulting from the analysis and compatibility of the proposals of each of the executing units of programmatic categories in the field of their performance.

4. . Keep the centralized physical execution records of the budget of the Jurisdiction or Entity.

ARTICLE 19. . No regulation.

ARTICLE 20. El Title I of the General Budget of the National Administration shall include at least the following classifications:

1. . Economics and resources.

2. . For purpose, function and economic classification of expenses.

3. . Jurisdictional and economic expenses.

4. . Economic and by object of expenditure.

5. . Jurisdictional and for purposes and functions of expenditure.

6. . By purpose, function and object of expenditure.

7. . Jurisdiction of spending according to the source of financing.

8. . Saving, Investment, Financing and its results.


The Central Administration should consider resources attributable to the budget period:

1. . Those who are estimated to collect during the period in any Jurisdiction or Entity authorized to receive money on behalf of the National Treasure.

2. Los The resources from public credit operations and donations represent or do not represent cash inflows to the National Treasury.

3. Las Transfers from decentralized agencies to the Central Administration.

4. Toda Any other transaction that represents an increase in liabilities or a decrease in financial assets.

ARTICLE 22. . In the decentralized agencies, the accrued approach to resource calculation will be followed. Those who come from contributions or transfers of the Central Administration shall be deemed to be accrued with the issuance of the payment order to effect such transfer or contribution.

ARTICLE 23. . No regulation.

ARTICLE 24. s For the purpose of setting the budget policy guidelines provided for by the Law, the Ministry of Economy and Public Works and Services shall:

1. . Develop a timetable with the activities to be fulfilled, those responsible for them and the time frames for their implementation.

2. . Creating the necessary technical and administrative mechanisms to coordinate the process that will lead to the establishment of budgetary policy.

3. . Request the Jurisdictions and Entities the information it deems necessary, which in turn will force them to provide the required data.

Once the budget policy guidelines are set, the Jurisdictions and Entities will prepare their budget proposals, in accordance with the rules, instructions and within the time frames established by the National Budget Office.

ARTICLE 25. El The General Budget Bill to be presented to the National Congress by the National Executive Branch will be accompanied by a Message with their respective consolidated tables and will consist of three titles:

I. . General provisions.

II. . Central Administration Budget.

III. . Decentralized Agency budgets.

1. El The Message will contain, in addition to the aspects mentioned in article 26 of the Law, an analysis of the country's economic-social situation, the main economic policy measures that framed the budget policy, the overall financial framework of the budget project, as well as the priorities contained therein.

The statistical tables and projections based on budgetary policy and those deemed necessary for the sake of budgetary policy will be incorporated as annexes.

2. El Title I, General Provisions, shall be structured according to the provisions of article 20 of the Law and shall contain the guidelines, criteria and characteristics of the approval of the budgets, as well as the specific rules governing the execution of the budgets during the respective exercise. These provisions shall be presented in chapters, which shall contain the general and specific rules relating to the Central Administration Budget and the Budgets of Decentralized Agencies.

3. El The content of the information to be presented in Title II of the General Budget Bill will be as follows:

3.1. The Central Administration Resource Budget Project and the Draft Legislative and Judicial Expenditures Budgets, the Presidency of the Nation and the Ministries and Secretariats of the National Executive.

3.2. The Resource Budget Project will be structured by headings and each of them will contain the gross amounts to be collected, without any deduction.

3.3. The Cost Budget Project will be structured with the programming category set out in article 14 of the Regulations and will have at least the information provided in articles 25 of the Act and 24 of these Regulations.

4. La The information that will contain Title III of the Draft Law, for each of the Entities that will be included in it, will be similar, in content and form, to the one established for the Central Administration by the previous numeral.

5. de In addition to the basic information provided by the Law, the General Budget Law Bill must contain, for all jurisdictions and entities, the following data, structured according to the criteria set out in the previous numerals:

5.1. . Goals and targets to be achieved.

5.2. . Number of charges and hours chairs.

5.3. . Physical and financial information of investment projects.

ARTICLE 26. . No regulation.

ARTICLE 27. . For adaptation to the limits of the adjusted budget, objectives and quantifications of the goods and services to be produced, the National Budget Office will communicate those limits to the jurisdictions and entities and request, of them, a physical programming compatible with the new figures.

ARTICLE 28. . No regulation.

ARTICLE 29. . No regulation.

ARTICLE 30. . No regulation.

ARTICLE 31. Las The main features of the moments of the transactions to register are the following:

1. de Regarding the implementation of the resource budget:

1.1. The resources are accrued when, by a legal relationship, a fee is established for the jurisdictions or entities of the National Administration and, simultaneously, an obligation to pay by natural or legal persons, which may be of a public or private nature.

1.2. . The perception or collection of resources occurs at the time the funds are entered or made available to a collection office, a national treasury agent or any other official entitled to receive them.

2. de In the execution of the expenditure budget:

2.1. El The commitment implies:

2.1.1. El The origin of a legal relationship with third parties, which will lead, in the future, to a possible outflow of funds, either to cancel a debt or to invest in a particular object.

2.1.2. . Approval by a competent official of the application of resources for a specified purpose and amount and of the administrative processing completed.

2.1.3. . The pre-emptive impact of the corresponding budgetary credit, on the basis of a concept and lowering the amount of the available balance.

2.1.4. La The identification of the natural or legal person with which the relationship that gives rise to the commitment is established, as well as the species and quantity of the goods or services to be received or, where appropriate, the nature of the expenses without contracting.

2.2. El Accrued expenditure implies:

2.2.1. . A qualitative and quantitative modification in the composition of the assets of the respective Jurisdiction or Entity, originated by transactions with economic and financial impact.

2.2.2. El The emergence of an obligation to pay for receipt in accordance with goods or services in a timely manner contracted for the completion of the administrative requirements for non-recovery charges.

2.2.3. . The liquidation of the expense and the simultaneous issuance of the respective payment order within the THREE (3) business days of the fulfillment of those provided in the previous numeral.

2.2.4. . The final impact of the corresponding budgetary provisions.

3. El The payment registration will be made on the date the check is issued, the transfer is formalized or payment is made for the delivery of cash or other values.

4. . In order to avoid unnecessary operating costs and improve efficiency in the use of resources, the Treasury Secretariat shall issue the technical rules for the implementation of a system of internal reserves, in the jurisdictions and entities, to record the processing prior to the formalization of commitments.

5. La The Treasury Secretariat will define, for each subsection, the main and part-time basis, the criteria for recording the different stages of expenditure execution and the description of the basic documentation to be supported by each of the registration operations.

6. . Based on the criteria set out in this article, the National Account shall set the procedures and prepare the necessary manuals for the jurisdictions and entities to carry the records of the execution of resources and expenses.

ARTICLE 32. . No regulation.

ARTICLE 33. . No regulation.

ARTICLE 34. . It is considered Ruled by Decree No. 1823/91.

ARTICLE 35. . It will be regulated separately.

ARTICLE 36. . No regulation.

ARTICLE 37. . When the administrative distribution of the Budget of Expenditure is decreed, the National Executive will establish the scope and mechanisms to carry out the changes to the General Budget, within the limits specified by the Law.

Requests for amendments to the General Budget of the National Administration should be submitted to the National Budget Office, through the referral of the proposed administrative act, accompanied by the corresponding justification and in accordance with the rules and instructions established by the National Office.

For cases in which the amendments are approved at the level of the jurisdictions and entities themselves, the Decree establishing the administrative distribution shall set the time limits and forms for communication, the National Budget Office, of the adjustments that have been made.

ARTICLE 38. . No regulation.

ARTICLE 39. . No regulation.

ARTICLE 40. Las The sums to be collected may be declared uncollectable by resolution of the Minister of Economy and Public Works and Services, after report of the Ministry of Finance.

ARTICLE 41. . No regulation.


1. . The financial administrative services are responsible for imputing to the provisions of the new budget the expenses committed and not accrued at the end of the previous year.

The General Account of the Nation shall set the deadlines for this reappropriation and the procedures for its implementation.

2. . When, for any circumstances, the requirement for the liquidation and management of payment of an accrued expense during the course of the exercise had been omitted at the end of the period, the reason for such omission and the eventual administrative liability should be determined. The Treasury Secretariat shall determine, in each case, the procedures to be used for the cancellation and imputation of the existing obligation, according to the status of the processing that gave rise to the expense.

3. El The budget result of an exercise will be determined, at the end of the exercise, by the difference between the resources collected and the expenses accrued during the period. If such a result is positive, this surplus may be incorporated into a new budget under implementation to finance the re-appropriation of the costs committed and not accrued at the previous closure.

The Treasury Secretariat shall issue the operating rules for the above adjustment.

ARTICLE 43. . No regulation.