" Article 1.o Introduce the following amendments to the Organic Act on Budgets N.o 4.520 of 3 January 1929:
Add under Article 5 or the following:
" Fixed oversalaries for years of service, by residence in certain areas and by family allowance unpaid as at 31 December of each year and whose right to receive them has been recognized by supreme decree, shall be cancelled by to the corresponding item in the Budget for the following year, without the need for a new decree or renewal of collection ".
"In addition, the unpaid accounts of the item 04" Variables " for years of service, by residence in certain areas, by family allowance and by family allowance, may be cancelled from the budget for the following year. move assignment. The unpaid bills of electricity, water, telephone, gas, and postage accounts for the last quarter of the year may be cancelled from the budget for the following year without special decree. The unpaid bills of real estate, travel, personnel mobilization, and in addition all expenditures not exceeding $1,000, incurred in December of each year, may be paid in the following year from the same items, "also without the need for renewal of collection or special decree".
" The Ministries may authorize the Services of their unit to rotate, without the need for supreme decree, in the months of January and February of each year, to a value equivalent to two tenths of the sums referred to in items (d) "Jornales" and/or i/1) "Rank or food", while the corresponding grant authorization decrees are processed ".
Add under Article 19 (2), as follows:
" They shall be consulted in separate numbers, within each item or letter, of the amounts corresponding to:
(a) The minimum standard costs for the normal operation of the Services;
(b) Those which correspond to all expenditure arising from acquisitions, works or work already initiated, and
"(c) The amounts required to be allocated to new plans or programmes".
Replace the third and fourth subparagraphs of article 21 with the following:
" The transfers referred to in the preceding paragraphs may be carried out only after verifying, in the respective Service, that the availability of the funds is sufficient. In addition, the request must be made through the Ministry of Finance, when it comes to transfers from one item to another, and when it comes to transfers between the letters of the item 04 "Variables", within a single chapter, the respective decree shall be endorsed by the Ministry of Finance ".
"The accounting records shall bear special books relating to the number, letter of each item and divisions of these same letters".
Article 27 becomes article 26.
Article 26 shall become Article 27 and shall be preceded by a special "title" which shall be referred to as the "Office of the Budget and Finance".
In Article 26, which becomes 27, point (d) is deleted, which reads: ' Designate, in agreement with the respective Ministers, responsible for the Budget, in the corresponding repartitionsand to form, equally in agreement with the Ministers, special commissions for research into possible economies in the public services, provided that these economies are compatible with the nature of the services and their legal and administrative independence.
Following Article 26, which becomes 27, the following Articles shall be given:
Article ... The Office of the Budget and Finance is obliged to report to the Office of the Comptroller-General of the Republic of any anomaly in the handling of funds in the Services.
Under the heading "From the staff", add the following articles:
" Article ... The Budget Officers referred to in Articles 5.o of Law 8.406 and Article 17 of Law 8,918 shall have the following obligations:
(a) To keep the details of the investment of the budget and its balances per day;
(b) To view any document relating to the investment of funds, taking particular account of the need for resources to meet the requirements throughout the year. If this condition is not met, they must be communicated to the Chief of the Service in good time.
(c) To report to the Chiefs of Services on the availability of funds from their respective Services;
(d) Communicate in a timely manner the termination of any contract or commitment that is being fulfilled by Treasury;
(e) To reply, through the head of the respective Service, to the reservations that the Comptroller General formulates and which are related to the administration of funds;
(f) To provide for the proposed budget for the expenses of the Service and to submit it to the respective head of staff; and
"(g) To propose any measures that may be reported to the Treasury in the cost of expenditure".
" Article ... Budget Officers shall represent in writing any order they receive from the Ministry or immediate bosses that contravene the existing legal provisions on investment of funds. Only by written order of the latter shall they comply with those orders, and in such case they shall report to the Office of the Budget and Finance, with which they shall be exempted from liability ".
" Article ... Budget Officers who do not comply with the provisions of the preceding article shall be jointly and severally liable with the Chief of the Service concerned for the damage caused to the Treasury by the failure to comply with the laws and regulations relating to the investment of fiscal funds ".
" Article ... No Budget Officer may open or maintain bank accounts in his name or that of the Service in which he or she is performing, without express authorization of the law or the Comptroller-General, which shall be granted in writing, under the Article 37 of the Organic Law of the Comptroller's Office ".
At the end of article 31 and after the words "Budget Law", the following sentence is added: "in which case the corresponding balloon may be created".
Replace Article 33 with the following:
" When a Ministry requires a supplement, it shall submit to the President of the Republic, through the Ministry of Finance, an exhibition which must contain the following data:
(a) Reason for the insufficiency of the original item; and (b) Detail of outstanding commitments and to be charged to that item ".