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law n °.-1178 law of July 20, 1990
JAIME PAZ ZAMORA PREDIDENTE CONSTITUTIONAL OF THE REPUBLIC
For the Honorable National Congress, it has sanctioned the following Law: THE NATIONAL CONGRESS, D E C R E T A: ADMINISTRATION LAW AND GOVERNMENT CONTROL CHAPTER I PURPOSE AND SCOPE Article 1. This law regulates the systems of administration and control of state resources and their relationship with national systems of planning and public investment, with the object of:
Schedule, organize, execute and control the The effective and efficient use of public resources for the timely implementation and adjustment of public sector policies, programs, services and projects;
Dispose of useful, timely and timely information reliable ensuring the reasonableness of reports and financial statements;
Achieve everything public servant, without distinction of hierarchy, assumes full responsibility for his actions by paying account not only of the objectives to which the public resources that were entrusted to him were destined, but also of the form and result of his application,
Develop the administrative capacity to prevent or identify and check the incorrect handling of state resources.
Article 2. The systems that are regulated are: a) To schedule and organize activities:
-Operations Programming. -Administrative Organization.
-Budget. b) To execute the programmed activities:-Personnel administration. -Administration of Goods and Services. -Treasury and Public Credit. -Integrated Accounting. c) To control the management of the Public Sector:-Government Control, integrated by Internal Control and External Control
Article 3. The systems of administration and control will be applied in all the entities of the Public Sector, without exception, being understood by such the Presidency and Vice Presidency of the Republic, the ministries, the administrative units of the Comptroller General of the Republic and of the Electoral Courts; the Central Bank of Bolivia, the Superintendents of Banks and Insurance, the Development Corporations and the state entities of financial intermediation; the Armed Forces and the National Police; departmental governments, universities and municipalities; institutions, agencies and companies of the national, departmental and local governments, and any other legal entity where the State has the majority of the assets.
Article 4. The Legislative and Judicial Powers shall apply to their administrative units the same rules as provided for in this Law, in accordance with their own objectives, plans and policies, in the framework of the independence and coordination of powers. Article 5. Any person not covered by Articles 3 and 4, regardless of their legal nature, which receives State resources for investment or operation, benefits from subsidies, grants, benefits or exemptions, or provides services public not subject to free competition, according to the regulations and with the exceptions by the amount indicated by it, shall inform the competent public entity about the destination, form and results of the management of the public resources and privileges and shall provide it with duly audited financial statements. Qualified and independent opinion may also be required on the effectiveness of some or all of the management and control systems it uses. CHAPTER II ADMINISTRATION AND CONTRACT SYSTEMSL Article 6. The Operations Programming System will translate the objectives and strategic plans of each entity, consistent with the plans and policies generated by the National Planning System, in concrete results to be achieved in the short and medium term; in specific tasks to be performed; in procedures to be used and in means and resources to be used, all in function of time and space. This programming will be of a comprehensive nature, including both the operations of operation and the execution of pre-investment and investment. The investment programming process should correspond to projects that are compatible with sectoral and regional policies, in accordance with the rules of the National Public Investment System. Article 7. The Administrative Organization System will be defined and adjusted based on Operations Programming. It will avoid duplicity of objectives and attributions through the adequacy, merger or suppression of the entities, following the following precepts:
It will be centralized in the sector head of the different levels of government, the functions to adopt policies, issue standards and monitor their execution and compliance; and the implementation of policies and management of management systems will be deconcentrated or decentralized.
All public entities will organize internally, depending on their objectives and the nature of their activities, the systems of administration and internal control of what this law is all about.
Article 8. The Budget System will provide, according to the priorities of government policy, the amounts and sources of financial resources for each annual management and its allocation to the monetary requirements of the Operations Programming and of the Administrative Organization adopted. It will be subject to the following general precepts:
Government entities that have resources from taxation, social security contributions, and other contributions, royalties, or transfers from the state's treasures, will be subject to its total expenditure on the availability of its resources, the conditions of the financing duly contracted and the budgetary legal limits, not being able to transfer investment expenditure to operation. Entities with management and wealth autonomy whose income comes exclusively from the sale of goods or services, will finance with such income their operating costs, the own contribution of the financing for their investments and the service of their debt. Their spending budgets are indicative of their operating and investment operations. The expenditure budgets of the Central Bank and of the public financial intermediation entities submitted to the government's monetary program and the supervision of the Superintendency of Banks are indicative of their operating operations and of non-financial investment. The implementation of the expenditure budgets of the entities referred to in points (b) and (c) of this Article is subject, in accordance with the rules, to compliance with government policies and rules related to the nature of their activities, including those referred to modifications, transfers and transfers
within its budgets, as well as the availability of its effective income after servicing and providing compliance with its obligations, reserves, capital increases, net worth and other mandatory contributions. The transfer of investment expenses or surplus of budgeted revenue to operating expenses will not be permitted.
Article 9. The System of Administration of Personnel, in order to achieve efficiency in the public service, will determine the jobs effectively necessary, the requirements and mechanisms to provide them, will implement evaluation and remuneration systems work, develop the capabilities and skills of the servers and establish procedures for the removal of the servers. Article 10. EThe System of Administration of Goods and Services will establish the form of contracting, handling and disposal of goods and services. It will be subject to the following precepts:
It will require the availability of funds that will compromise or define the required financing conditions; it will differentiate the privileges to request, authorize the start and carry out the procurement process; simplify the procedures and identify those responsible for the procurement decision in relation to the quality, timeliness and competitiveness of the price of the supply, including the effects of the payment terms. The entities shall use the goods and services they employ for the purposes specified in the Operations Programming and shall carry out preventive maintenance and safeguard the assets, identifying those responsible for their handling. The regulation shall establish mechanisms for the timely reduction or sale of the goods taking into account the specific needs of the owning entities. The sale of shares of mixed-economy companies and the transfer or liquidation of companies of the State shall be carried out after specific or generic legal authorization, with due publicity, during and after these operations.
Article 11. The Treasury and Public Credit System will manage revenue, financing, or public credit and schedule commitments, obligations, and payments to execute the spending budget. It shall apply the following general provisions:
Any internal or external public debt with a term equal to or greater than one year shall be incurred by the highest authority of the State Treasury System, on behalf of the National Treasury or the entity the recipient who assumes responsibility for the service of the respective debt. Public debt with a term of less than one year shall be incurred by each entity subject to the financial programming established by the highest authority of the State Treasury System. They will be enforced by public sector entities, policies and norms established by the highest authority of the State Treasury System for the management of funds, securities and indebtedness.
Article 12. The Integrated Accounting System will incorporate budgetary, financial and heritage transactions into a common, timely and reliable system, destination and source of data expressed in monetary terms. Based on the financial and non-financial data it will generate relevant and useful information for the decision making by the authorities that regulate the progress of the State and of each of its entities, ensuring that:
The specific accounting system for each entity or set of similar entities, respond to the nature of the same and its operational and management requirements while respecting the principles and rules of general application,
Integrated Accounting identifies, when relevant, the cost of the State's actions and measures the results obtained.
Article 13. Government Control will aim to improve efficiency in the collection and use of public resources and in the operations of the State; the reliability of the information generated on them; the procedures for all the authority and executive gives timely account of the results of its management; and the administrative capacity to prevent or identify and check the inadequate management of the State resources. Government Control will be applied to the operation of the public resources management systems and will be integrated by:
The Internal Control System which will comprise the pre and post control instruments incorporated in the organization plan and in the procedures and procedures manuals of each entity, and internal audit; and
The System of External External Control that will be applied through the external audit of the operations already executed.
Article 14. The prior internal control procedures shall be applied by all the units of the entity prior to the execution of their operations and activities or that their acts cause effect. It includes the verification of compliance with the rules that regulate them and the facts that support them, as well as their convenience and opportunity according to the purpose and programs of the entity. The exercise of prior checks by persons, units or entities of different or external entities or entities to the executing unit of the operations shall be prohibited. Nor can a special unit be created that assumes the direction or centralization of the exercise of previous controls.
The subsequent internal control will be practiced:
By the higher managers, with respect to the results achieved for operations and activities under its direct competence; and By the internal audit unit.
Article 15. The internal audit shall be carried out by a specialised unit of the institution itself, which shall carry out the following activities in a separate, combined or comprehensive manner: assess the degree of compliance and effectiveness of the administration and the internal control instruments incorporated therein; determine the reliability of the financial records and statements; and analyze the results and efficiency of the operations. The Internal Audit Unit shall not participate in any other operation or administrative activity and shall depend on the maximum executive authority of the institution, whether or not it is a collegiate body, formulating and implementing the programme of its own activities. All of his reports shall be sent immediately after the completion of the maximum collegiate authority, if any; to the maximum authority of the entity that exercises the hearing on the audited entity; and to the Comptroller General of the Republic. Article 16. The external audit shall be independent and impartial, and at any time it may examine the operations or activities already carried out by the institution in order to qualify the effectiveness of the internal control and administration systems; reliability of accounting and operational records; rule on the reasonableness of financial statements; and evaluate the results of efficiency and economics of operations. These subsequent external audit activities may be executed separately, in combination or in a comprehensive manner, and their recommendations, discussed and accepted by the audited entity, are mandatory. CHAPTER III RELATIONSHIP WITH NATIONAL PLANNING AND PUBLIC INVESTMENT SYSTEMS Article 17. National Public Planning and Investment systems will define government strategies and policies that will be implemented through the Administration and Control systems that regulate this law.
Article 18. For the annual operation of the Operations Programming, Administrative Organization, Budget and Treasury and Public Credit systems, the national systems of Public Planning and Investment will reconcile and integrate the objectives and strategic plans of each entity and public investment projects which
will have to execute, with the medium and long-term plans, the monetary policy, the income achieved and the financing available, maintaining the unitary and integral character of the formulation of the budget, the treasury and the public credit. Article 19. The Internal Control and External Control Systems, in addition to ensuring the efficiency of the management systems, will evaluate the outcome of the management taking into account, among other criteria, the defined government policies by the national systems of public planning and investment. CHAPTER IV INSTITUTIONAL POWERS Article 20. All the systems covered by this Law will be governed by decision-making bodies, whose basic functions are:
Issue the basic rules and regulations for each system;
Set the deadlines and conditions for drawing up the rules secondary or specialised systems and the progressive implementation of systems;
To support or assess, as appropriate, the specific provisions to be drawn up by each entity or group of entities carrying out similar activities; of its nature and basic normativity; and
To monitor the proper functioning of
Article 21. Specific systems are either de-concentrated or decentralized and integrate the information generated by them.
Article 21. The governing body of the National Systems of Public Planning and Investment is the Ministry of Planning and Coordination, which will also ensure the integration of the standards and procedures of these systems with the Government Administration and Control. It will also have the following responsibilities and responsibilities:
Set the medium and long-term framework for formulating the operating programs and budgets of public entities, based on economic policy guidelines and social development, developed by the Planning and Public Investment Systems. Ensure the compatibility of the objectives and strategic plans of public entities with the national strategic objectives and plans and with the Public Investment Plan. Develop, on the basis of the continuous generation of initiatives, the Public Investment Plan that will contain the pre-investment and investment projects approved by the sectoral and regional authorities. To negotiate, on behalf of the State and within the framework of the public credit policy established by the Ministry of Finance, to obtain any external financing, whatever its modality, origin and destination. Regarding the promotion of financing from bilateral relations, it will be supported by the Ministry of Foreign Affairs and Cult. To process before the authorities that corresponds to the commitment that the State assumes through the Ministry of Finance in the concertation of all external financing, and to perfect the bilateral agreements with the support of the Ministry of Foreign Relations and Cult. Program, for years of implementation, the Public Investment Plan, to evaluate its execution and to keep it updated based on the information generated by the Management and Control Systems.
Article 22. The Ministry of Finance is the fiscal authority and governing body of the Operations Programming Systems; Administrative Organization; Budget; Personnel Management; Administration of Goods and Services; Treasury and Public Credit; and Integrated Accounting. These systems will be deployed under the direction and monitoring of the
Ministry of Finance will participate in the design of economic policy and will be responsible for developing the government's public credit and fiscal policy. Article 23. The Comptroller General of the Republic is the governing body of the Government Control System, which will be implemented under his leadership and supervision. The General Comptroller of the Republic shall issue the basic rules of internal and external control; evaluate the effectiveness of the internal control systems; perform and supervise the external control and exercise the regulatory oversight of the systems Public Sector accountants in charge of the General Accounting Office of the State of the Ministry of Finance. In the same way, it will promote the establishment of the accounting and internal control systems and will conduct the training and specialization programs of public servants in the management of the systems in which this law is dealt with. Article 24. The Central Bank of Bolivia is the only monetary authority in the country and the governing body of any system for the collection of resources and financial intermediation and as such is responsible for the management of the monetary reserves. In addition to regulating and regulating the legal provisions relating to the operation of such systems, it shall propose and agree with the relevant organs of the Executive Branch the monetary, banking and credit policy and shall implement it autonomously, (i) the possibility of denying tax credit or credit to the financial system where it exceeds the limits set in the Monetary Programme. Non-Financial Public Sector entities shall conduct their operations with the Central Bank of Bolivia only through the Treasury General of the Nation. Article 25. The Board of Directors of the Central Bank of Bolivia will be constituted by the President of the Bank and five directors, who will be appointed as follows:
The President of the Central Bank of Bolivia will be appointed by the President of the Republic of a third party proposed by the Chamber of Deputies. He will last four years and can be re-elected. He will exercise the functions of the President of the Board, with the right to vote, plus a dirtier vote in the event of a tie.
Three dirtors will be appointed by the President of the Republic and confirmed or denied by the Senate. They will last for four years and may be again appointed for similar periods. However, these directors shall be appointed for the first time from the application of this Law for periods of one, two and three years respectively and may be later designated for other periods of four years.
Two directors they shall be appointed by the Ministries of Finance and Planning and Coordination, representing those Ministries, without having to exercise any other public function.
In the event of the resignation or disablement of both the President and the any of the directors referred to in the preceding subparagraphs shall be designated in the same This article, which shall perform its functions until the end of the period of the replacement, may be later designated for other periods of four years.
Article 26. The Superintendency of Banks is the governing body of the control system for the collection of public resources and financial intermediation of the country, including the Central Bank of Bolivia. To this effect, it will normalize the internal and external control of these activities and, without prejudice to the powers of the Comptroller General of the Republic, will exercise or supervise the external control, determining, and in its case, demanding the fulfillment of the legal provisions, technical and regulatory provisions for all public, private and joint entities operating in the territory of the Republic intermediation in the supply and demand of financial resources as well as natural persons or legal entities implementing ancillary activities of the financial system. On the basis of this, it will have to take a view on the effectiveness of the rules and regulations dictated by the Central Bank, on the operation of the financial recruitment and intermediation systems and, if necessary, make specific recommendations to the Central Bank. in respect.
The Superintendence of Banks, in agreement with the Central Bank of Bolivia, may incorporate the scope of its jurisdiction to other persons or entities carrying out financial operations, existing or to be created, when justified by reasons of Monetary policy and credit policy. Article 27. Each Public Sector entity shall draw up, within the framework of the basic rules laid down by the decision-making bodies, the regulations specific to the operation of the Internal Administration and Control systems governed by this Law and the Planning and Public Investment systems. It is the responsibility of the entity to be responsible for its implementation. To this effect:
Any decision that corresponds to a public entity with respect to another will include the promotion and monitoring of the implementation and operation of the systems of Planning and Investment, Administration and Internal Control. In the case of the Programming of Public Investment Operations, the exercise of the sectoral competence or the decision on another entity shall include the assessment of the relevant projects, prior to their inclusion in the Investment Programme. Public. The invention includes the ability to exercise the external external control, without prejudice to the attribution of the Comptroller, as well as the obligation to carry out the subsequent external control of the entities whose small number of operations and The amount of resources administered does not justify the operation of an internal audit unit of its own. Any entity, official or person who collects, receives, pays or custodians funds, securities or assets of the State, has an obligation to render account of the administration at its expense through the accounting system by specifying the documentation support and the conditions of your file. For later external control, the entities subject to Government Control must send to the Comptroller copy of their contracts and the corresponding supporting documentation within five days of having been perfected. Within three months of the end of the fiscal year, each entity with its own equity and financial autonomy shall compulsorily surrender to the entity which exercises its jurisdiction and to the General Accounting Office of the State, and shall make available to the General Comptroller of the Republic, the financial statements of the previous management, together with the notes that correspond and the report of the internal auditor. The highest collegiate authority, if any, and the superior executive of each entity shall respond to the Comptroller General of the Republic for the respect of the independence of the internal audit unit, and is for impartiality and quality professional of your work. The legal units of the Public Sector entities are responsible for the effectiveness in the fulfilment of the obligations related to the defense of the interests of the State. They shall report periodic reports to the Comptroller on the status of the administrative processes, payment requirements and the judicial actions in their capacity, in accordance with the provisions of this Law.
CHAPTER V RESPONSIBILITY FOR THE PUBLIC FUNCTION
Article 28. Every public servant will respond to the emerging results of the performance of the functions, duties and attributions assigned to his position. To this effect:
Administrative, executive, civil and criminal liability will be determined by taking into account the results of the action or omission.
The lawfulness of the operations and activities performed by any public servant is presumed, as long as it is not proven otherwise. The term? public servant? used in this Law, refers to dignitaries, officials and any other person who provides services in relation to dependency with state authorities, regardless of the source of their remuneration. The terms? authority? and? executive? are used in this Law as synonyms and refer to the public servants who, by their hierarchy and functions, are responsible for the administration of the entities they are part of.
Article 29. The responsibility is administrative when the action or omission contravenes the legal-administrative order and the rules governing the conduct of the public servant. It shall be determined by internal process of each entity which shall take into account the results of the audit if any. The competent authority shall, according to the seriousness of the fault, apply the penalties of: fine up to twenty per cent of the monthly remuneration; suspension up to a maximum of 30 days; or dismissal. Article 30. The liability is enforceable when the authority or executive does not give up the accounts referred to in Article 1 (c) and Article 28 ° of this Law; when it fails to comply with the provisions of the first subparagraph and points (d), (e) or (f) of the Article 27 of this Law; or where the deficiencies or negligence of executive management are found to be of such magnitude that they do not permit, within the existing circumstances, reasonable results in terms of effectiveness, efficiency and economy. In such cases, the penalty provided for in Article 42 (g) of this Law shall apply. Article 31. The liability is civil when the action or omission of the public or natural persons or private legal persons causes damage to the State valued in money. Their determination shall be subject to the following precepts:
The hierarchical superior who has authorized the misuse of goods, services and resources of the State or when such use is made possible by the deficiencies of the internal management and control systems feasible to be implemented in the institution. Natural or legal persons who are not public servants shall be liable to civil liability in the absence of public resources or to cause damage to the assets of the State and its entities. When several persons are responsible for the same act or the fact that it has caused damage to the State, they will be jointly and severally responsible.
Article 32. The state entity judicially condemned to the payment of damages in favor of public entities or third parties, will repeat the payment against the authority that will be responsible for the acts or facts that motivated the sanction. Article 33. There shall be no administrative, executive or civil liability when it is proved that the decision has been taken in pursuit of greater benefit and in the protection of the assets of the entity, within the own risks of operation and circumstances prevailing at the time of the decision, or when situations of force majeure originated the decision or prompted the final result of the operation.
Article 34. The responsibility is criminal when the action or omission of the public servant and of the individuals, is classified in the Penal Code. Article 35. Where the acts or acts examined present evidence of civil or criminal liability, the public servant or auditor shall forward them to the relevant legal unit and is through the competent legal authority directly requesting the to the appropriate judge, the precautionary and preparatory measures for the application of the action to be taken or to report the facts to the Public Ministry. Article 36. Any public servant or ex-public servant of State entities and private persons with contractual relations with the State whose accounts and contracts are subject to subsequent control, internal or external audit, are obliged to display the documentation or information necessary for the examination and to facilitate the copies
required, with the limitations contained in Articles 51 °, 52 ° and 56 ° of the Code of Commerce. The authorities of the Public Sector entities shall ensure the access of the former public servants to the relevant documentation that is required by the subsequent control. Those who fail to comply with this Article shall be liable to the penalties provided for in Articles 154 °, 160 ° and 161 ° of the Criminal Code, respectively. Article 37. The internal or external post-control shall not modify the administrative acts which have terminated the claims of the individuals and shall be specified in order to determine the responsibility of the authority which expressly authorized them or by default, if any.
Article 38. Professionals and other public servants are responsible for the reports and documents they subscribe to. Lawyers will also be responsible for the legal sponsorship of the Public Sector when the processing of the cause is carried out with procedural vices or when the resources are declared imparted by formal aspects. Article 39. The judge or tribunal that knows the cause at the time of the payment of the civil damage will update the amount of the debt considering, for the effect, the parameters that the Central Bank of Bolivia applies in the maintenance of the value of the financial assets in national currency. The administrative and judicial processes provided for in this Law, in none of its degrees and instances will result in the conviction of costs and professional fees, running these in charge of the respective parts of the process. Article 40. The judicial actions and emerging obligations of the civil liability established in this Law, will prescribe in ten years computable from the day of the fact that gives rise to the action or since the last procedural action. The limitation period shall be suspended or interrupted in accordance with the causes and in the form laid down in the Civil Code. For the initiation of actions for acts or acts that occurred before the validity of this Law, this term of limitation shall be computed from the date of such validity. CHAPTER VI OF THE REPUBLIC OF THE GENERAL CONTRACT OF THE REPUBLIC Article 41. The Comptroller General of the Republic will exercise the Post External Control with operational, technical and administrative autonomy. In order to ensure its independence and impartiality with respect to the administration of the State, the budget of the Comptroller's Office, prepared by it and based on its programming of operations, will be incorporated without modification by the Ministry of Finance to the draft General Budget of the Nation, for consideration by the National Congress. Once approved, the Ministry of Finance will carry out the disbursements required by the Comptroller's Office in accordance with the cash programs developed by the Ministry of Finance. Article 42. For the exercise of the External Control Post, the following powers are established:
The Comptroller's Office may contract the services of qualified and independent firms or professionals or order the Public Sector entities and the persons covered by Article 5 of this Law, the hiring of such services, pointing out the scope of the work, when it requires specialized external audit or advice or the necessary professional resources are lacking to execute the required works. In all cases, the contract will be subject to the regulation that will be issued by the Comptroller General.
Any internal or external audit report will be sent to the Comptroller's Office immediately after it has been completed, in the form and with the documentation that indicates the regulations.
The Comptroller may be able to know the programs, tasks and work papers of the audits carried out by public entities and independent firms or professionals, without affecting the responsibility for the same.
The Comptroller may at any time examine the records and operations made by entities subject to Government Control.
In the event of non-compliance with the deadlines and conditions for the progressive implementation of the systems in any of the entities, the Comptroller General of the Republic may order:
Freezing of Bank Current Accounts;
Suspension of the delivery of funds by the treasures of the State or by any financial institution. In the event of non-compliance with this Law by the public servant, the Comptroller General of the Republic of office or on the basis of the Governing Bodies or the authorities that exercise his or her the institution or the higher authority, imposes the appropriate sanction pursuant to Article 29 ° of this Law, without prejudice to the executive, civil and criminal liability to which it occurs.
In the case of executive responsibility determined by the Comptroller General of the Republic, may recommend to the highest collegiate address, always which is not involved in the deficiencies observed, and the higher authority which exercises the authority over the institution, the suspension or removal of the principal executive and, if appropriate, the collegiate management, without prejudice to the civil or criminal liability to occur, informing the respective committees of the H. National Congress.
For the case provided for in the last part of article 36 ° of this law, within twenty-four hours of the request of the Comptroller accompanied by a copy of the previous warning, the District Attorney in the Penal will issue Award warrants according to the Criminal Code and its Procedure.
Article 43. Without prejudice to the judicial actions that public entities will follow in due time against those who fail to comply with the obligations they have entered into, at the request of the entity or of the Office of the Comptroller General of the Republic on the basis of the reports The audit may issue an opinion on the responsibilities, in accordance with the following precepts:
The opinion of the Comptroller General of the Republic and the reports and documents supporting it shall constitute a pre-constituted test for the administrative, executive and civil action to take place. The opinion of the liability shall be notified to the persons responsible and shall be sent to the institution, on its own initiative, a copy of the action, to comply with the opinion and, if appropriate, to require the payment of the obligation to be determined. granting the debtor ten days to carry out the payment, under the terms of the legal action that it applies. If the relevant entity has not initiated the administrative process or the court action within twenty days of receipt of the opinion, the Comptroller General of the Republic or whoever represents the Comptroller in each capital of the department, where appropriate, shall instruct the person responsible for the dismissal of the executive and the principal legal adviser, initiating proceedings against them for the judicial action to be taken, in the alternative to the obligation of the new authorities for the processes which The president of the Council of the European Union, who is a former president of the United States.
Article 44. The Comptroller General of the Republic may sue and act in administrative processes, tax, civil and criminal co-assets related to economic damages to the State. Their representation will be exercised by the Comptroller General of the Republic or by those representing the Comptroller in each department capital, who will have the power to delegate these powers. Article 45. The Comptroller General of the Republic will propose to the Executive Branch, for its term by Supreme Decree, the regulations concerning Chapter V "Responsibility for the Civil Service" and the exercise of the powers that have been assigned in this law. Article 46. The Comptroller General of the Republic shall only perform the functions corresponding to his or her nature as a Higher Authority of Post-External Government Control as set out in this Law. To this effect, it will coordinate with the Executive Branch the elimination or transfer of any other competition or activity that has come up
exercising. CHAPTER VII
OF TAX COACTIVE JURISDICTION Article 47. Create the co-active tax jurisdiction for the knowledge of all the claims that are brought about by the acts of the public servants, of the different entities of public law or of the natural persons or private legal entities that have signed administrative contracts with the State for which civil liability is determined as defined in Article 31 of this Law. Administrative contracts are those relating to the hiring of works, the provision of materials, goods and services, and others of a similar nature. Article 48. It is not for the coactive jurisdiction of the public to take matters of a civil nature not referred to in Article 47 ° nor those of a criminal, commercial or tax character attributed to the ordinary and tax jurisdiction and those other than, although related to acts of public administration, are attributed by law to other jurisdictions. Article 49. The conflicts of jurisdiction that arise between the tax co-active jurisdiction and other jurisdictions or courts shall be settled as determined in the law referred to in Article 51 of this Law. Article 50. The tax co-active jurisdiction is unextendable due to territorial and inselectable jurisdiction. Your exercise by administrative or other authorities will give rise to the full nullity of your actions and resolutions.
Article 51. The Fiscal Coactive Court will be part of the Judiciary. Your organization and the Tax Coactive Procedure will be determined by express law, whose project must be presented by the Executive Branch within the first thirty sessions of the next Ordinary Legislature.
Article 52. The Decree Law 14933 of 29 September 1977, only in respect of the Coactive Fiscal Procedure, is raised to the rank of Law, which will govern as long as the law referred to in the previous article is in force, except for cases on appeal which will be known by the Fiscal Court of the Nation. CHAPTER VIII
ABROGATIONS AND DEROGATIONS Article 53. The following provisions are opened:-Organic Law of the Comptroller General of the Republic of May 5, 1928. -Budget, Accounting and Treasury Act, D.S. 08321 of 9 April 1968. -National Financial System, D.L. 09428 of 28 October 1970. -Fiscal Accounting Principles and Standards, D.S. 12329 of 1ro. of April 1975. -External Prior Control, Law 493 of 29 December 1979 and D. L. 18953 of 19 May 1982. Article 54. The following provisions are repealed:
-Organic Law of the Budget of 27 April 1928, except for Articles 7 °, 47 °, 48 °, 49 °, 50 ° and 51 °. -Organic Law of the Comptroller General of the Republic, with the exception of Articles 3 °, 4 ° without subparagraph (b) and 5 °; likewise the Law of the System of Fiscal Control, with the exception of Article 77 °, corresponding to D. L. 14933 of 29 September 1977. Article 55. The provisions contrary to this Law, contained in which they are indicated and in any other legal standard, are repealed:
-Organization of the Higher Institute of Public Administration, D.S. 06991 of 10 December 1964. -Law of Administrative Organization of the Executive Branch, D.L. 10460 of 15 September 1972. -Organic Law of the Ministry of Planning, D.L. 11847 of 3 October 1974. -Law of the System of Personnel and Administrative Career, D.L. 11049 of 24 August 1973 and the modifications
introduced by the D.S. 18850 of 5 February 1982. -Law of the National Planning System, D.S. 11848 of 3 October 1974. -Law of the National System of Projects, D.L. 11849 of 3 October 1974. -Organic Law of the Central Bank of Bolivia, D.L. 14791 of 1 ° August 1977. -Imprescibility of the debts to the State, D.L. 16390 of 30 April 1979. -Dollarization of State Accreances, D.S. 20928 of July 18, 1985.
-Supreme Decree 22106 of 29 December 1988. -Supreme Decree 22165 of 5 April 1989. I went to the Executive Branch for constitutional purposes. It is given in the Session Room of the Honorable National Congress, on the nine days of the month of July of a thousand nine hundred and ninety years. Fdo. Gonzalo Valda Cardenas, Fernando Kieffer Guzman, Jose luis carvajal Palma, Leopoldo Fernandez Ferreira, Enrique Toro Tejada, Luis Morgan Lopez Baspineiro. Therefore, it was enacted so that it has and will comply with the law of the Republic. Palace of Government of the city of La Paz, on the twentieth day of the month of July of a thousand nine hundred and ninety years. FDO. JAIME PAZ ZAMORA, David Blanco Zabala.
