LAW 21 OF 1992
Official Journal. No.40.658, of 9 November 1992
Whereby the Revenue Budget and Capital Resources and Appropriations Act for fiscal year from 1st decreed. January to 31 December 1993 Summary
CONGRESS OF COLOMBIA DECREES
BUDGET INCOME AND CAPITAL RESOURCES.
ARTICLE 1o. Fíjanse computations budget of revenues and capital resources of the National Treasury for the fiscal year from 1st. January to 31 December 1993, in the sum of ELEVEN BILLION THREE HUNDRED THOUSAND SIX HUNDRED SEVENTY-EIGHT MILLION FIVE HUNDRED THIRTY SIX THOUSAND SEVEN HUNDRED EIGHTY PESOS M / CTE. ($ 11.378.606.530.987.oo), according to the detailed budget of revenues and capital resources for 1993, as follows:
. EXPENDITURE BUDGET APPROPRIATIONS ACT OR. Lay hold to meet operating costs, investment and service the public debt of the General Budget of the Nation during the fiscal year from 1st. January to 31 December 1993, an amount worth: ELEVEN BILLION THREE HUNDRED THOUSAND SIX HUNDRED SEVENTY-EIGHT MILLION FIVE HUNDRED THIRTY SIX THOUSAND SEVEN HUNDRED EIGHTY PESOS ($ 11.378.606.530.987) LEGAL CURRENCY according to detail.
The budget figures should consultare Printed in the Official Gazette No. 40,658 of November 9, 1992>.
ARTICLE 3. The General Provisions of this law are complementary to the Organic Law of the General Budget of the Nation and be applied in harmony with it.
CHAPTER I. THE SCOPE.
ARTICLE 4. The general provisions governing the legislative, executive and judicial order National Public Power, the Electoral Organization, the Attorney General, the Comptroller General of the Republic, the Inspectorate of the Treasury and the National Public Establishments. these provisions will be extended to industrial and commercial state enterprises and mixed economy companies that have the state more than 90% of its share capital, governed by rules of industrial and commercial enterprises of the state, only about the resources entered in the General Budget of the Nation destined for them.
Funds without legal status, or called Special Account, created by law or with your express permission, are a system of account management of the assets or resources administered by agencies and entities of the National Public Administration, they are subject the rules and procedures established in the Constitution and the Organic Statute of the General Budget of the Nation, in this Act and the regulations. The collection of revenues and payment of commitments and obligations made under the direct command or delegate and the responsibility of authorizing spending agencies which depend on it financially.
OF INCOME AND CAPITAL RESOURCES.
The 5th ITEM. In accordance with Article 338 of the Constitution and article 7 of the Organic Statute of the General Budget of the Nation, the budget income contains estimates of current revenue expected to be collected during the fiscal year, capital resources, the parafiscal revenue collected by the state or by individuals under contract and administered by them, and; lso resources administered by public institutions of national order.
Not included in the General Budget of the Nation payroll contributions that should not be managed directly or indirectly by the state.
ARTICLE 6o. The moneys collected or perceive agencies and entities that article 4 of this law should be incorporated into the General Budget of the Nation, under I estblecido by Article 345 of the Constitution of Colombia concerns.
ARTICLE 7. All current revenues of the Nation shall be recorded in the Treasury General Directorate of the Republic by the agencies and entities responsible for their safekeeping.
Article 8. The collection of contributions or contributions in favor of the Superintendents must be made directly at the Treasury General Directorate of the Republic.
Article 9. Para-fiscal resources of the National Coffee Fund, will continue to be levied and administered in the same way as has been done under the contract concluded between the Nation and the National Federation of Coffee Growers.
ARTICLE 10. The auditaje share to be borne by public institutions in the funds managed by them, shall be recorded in the Treasury General Directorate of the Republic no later than 30 May 1993. The resources that
nation transferred to the departments, districts and municipalities may not be used as the basis for calculating quotas auditaje territorial comptrollers.
ARTICLE 11. The product of refunds of surplus recorded in the Treasury General Directorate of the Republic, on account Resources Unsuitable not have specific destination in accordance with Article 359 of the Constitution and will serve basis for the provision of additional appropriations in the General Budget of the Nation.
ARTICLE 12. The product of refunds of surplus recorded in the Treasury General Directorate of the Republic, on account Resources Unsuitable not have specific destination in accordance with Article 359 of the Constitution and will serve as a basis for the provision of additional appropriations in the General Budget of the Nation.
ARTICLE 13. The TES class "B" used to finance budgetary appropriations and to make temporary treasury operations that treat the 4th and the 6th articles of the law 51 of 1990 and Article 17, paragraph 3rd of the law 6, 1992, they will not have joint guarantee of the Bank of the Republic and the amount of the issue or issues in the first event will be limited to the amount of the budget appropriation to be financed with this resource. In the case of TES "B" to make temporary Treasury operations the issue amount is fixed by the decree that authorizes it.
Service debt securities referred to in this article, be appropriate in the General Budget of the Nation.
CLAUSE: The TES class "A" will continue to be governed by the provisions of the law 51 of 1990 and regulations that develop it.
ARTICLE 14. The budget will be based on the annual program and monthly cash expenditures agreements, approved in accordance with the provisions of the Organic Budget Law and its implementing regulations.
ARTICLE 15. Amendments to the Annual Program Fund not to change the total values for operating expenses, debt service and investment will be approved by the Ministry of Finance - Directorate General of Budget.
ARTICLE 16. Any administrative act affecting the General Budget of the Nation require for their validity and enforceability of payment, prior registration of the respective budget Budget Office, or dependence in its stead, to ensure the existence of remedy enabling meet the commitments.
Therefore no authority to incur obligations on non-existent appropriations in excess of the available balance, in advance of the opening of additional credit corresponding, charged to credit resources whose contracts are not found perfect, or without the authorization of compromise future years approved by the Superior Fiscal Policy Council -CONFIS- or his delegate. The official who do respond personally and financially d elas contract obligations.
PARÁGRAFO. The obligations intending to acquire violating this article will have no value.
ARTICLE 17. The ministries, administrative departments, national public establishments, superintendents, special administrative units and the Funds Unincorporated make annually a comprehensive program of detailed purchases of goods, services and other elements required for its operation and organization and he was subject to approval by the Ministry of Finance - General Directorate of the budget, according to the terms established in decree 767 of 1988, in the judgment of the State Council of 17 April 1991 and in the instruction manual programming Budget prepared by the Directorate General of Budget, and other instructions that for the purpose by the Ministry of Finance and Public Credit.
Legislative and Judicial Branches, Electoral Organization, the Attorney General, the Comptroller General of the Republic and the Treasury Veeduría presented a comprehensive program of purchases of goods requiring for its operation, in order to submit it for approval Ministry of Finance - Directorate General of Budget.
PARÁGRAFO. Failure ordered in this Article shall be grounds for the Ministry of Finance and Public Credit General -Director of Budget- refrain from processing agreements allocations expenses related to the overall procurement plan, without prejudice to actions to any place in accordance with existing legislation.
ARTICLE 18. Payments for taxes and other costs of nationalization, differences in the exchange rate on remittances abroad and other inherent in the operation performed budget costs are covered from the budget appropriation that originates. These payments must be taken into account in determining the costs of the respective agencies and entities. The same procedure should be followed with value added tax - IVA when it caused.
ARTICLE 19. The establishment and operation of smaller boxes and using advances in the agencies and entities of the General Budget of the Nation, require regulation by the Ministry of Finance - General Directorate of the budget, the which must be issued no later than 15 February 1993.
ARTICLE 20. No officer shall accrue simultaneously dollar salary and allowances, except for those belonging to the diplomatic and consular service or are legally authorized to do so.
agencies and entities may make distributions in the budget of income and expenses, without changing its destination or amount, by signed by the head of the respective body if it comes to contributions of the Nation, or by agreement or resolution resolution of the Boards or Boards of Directors for the resources managed by the Public establishments of the national order. Such administrative acts required for validity of the approval of the Ministry of Finance and Public Credit - Directorate General of Budget.
In the case of assignments that correspond to the investment budget it will require the prior approval of the National Planning Department.
PARÁGRAFO. distributions of income and expenditure budget through which regional breakdowns are made, which do not require countersignature of the Directorate General of Budget, provided they do not change their destination or are exempted amount. However, agencies and entities must report such distributions to the Directorate General of Budget of the Ministry of Finance and Public Credit, within the month following the distribution.
ARTICLE 22.- When the agencies and entities that are part of the General Budget of the Nation, industrial and commercial state enterprises and companies of mixed economy national subject either to the distributions made them some of the concepts spending or enter into contracts with each other, affecting their budgets, make adjustments by orders of the Chief of the body if it is national resources or agreement or resolution of the Boards or Boards of Directors in other cases.
The procedure provided for in this Article shall also apply when contracts with regional and local government entities are held.
These budgetary operations require the prior approval of the National Planning Department for capital expenditure. The Ministry of Finance - General Directorate of the budget countersign the acts of bodies and resolutions or agreements boards or Boards of Directors, which must be submitted for these accompanied by the corresponding certificate of budgetary availability effects and its economic justification in which point to the object, value and duration of contracts.
ARTICLE 23. The official universities (departmental, district and municipal) that receive contributions of the Nation assignments executed prior compliance with the performance agreements and subject to the appropriations provided in the Annex to Decree in Liquidation.
Agreements Monthly expenditure may only be developed prior compliance with this article.
ARTICLE 24. Government National Universities of order that have funds or special accounts management, but not incorporated in the budget shall comply with what is stated in Article 345 of the Constitution and therefore incorporate these resources in the budget. Its distribution will require the countersignature of the Ministry of Finance - Directorate General of Budget.
ARTICLE 25. Running appropriated for the Regional Education Funds -FER- and sectional health services should be made according to the amounts provided for in Annex settlement decree.
ARTICLE 26. Sectional Health Services in programming, implementation and control of the budget funded with tax and National located revenues ceded under legal rules are governed by the Organic Law of the General Budget of the Nation. Therefore, budgets and their amendments shall be jointly endorsed by the Minister of Health and the Director General of Budget of the Ministry of Finance and Public Credit. The Ministry of Health sent budgets to the Directorate General of Budget, before 30 January 1993. PARAGRAPH 1.
. The Ministry of Health and the Sectional Health Services can not change their plans charges without the respective certificate of budgetary availability, issued by the chief budget of the Ministry of Health or his substitute, stating that there is sufficient ownership for payment of wages, benefits and other expenses until December 31, 1993 and the certificate of viability budget issued by the Directorate General of Budget of the Ministry of Finance and Public Credit. PARAGRAPH 2.
. Entities of the national health system that receive funds from the National Budget, in accordance with the provisions of Law 4 of 1992, observed in collective bargaining guidelines and policies established by the CONPES, without prejudice to fully respect the right to collective bargaining subjecting themselves to the existing budget availability. the violation of this article will generate personal financial liability of the entity lso managers and their boards or directors if there are tips.
ARTICLE 27. The Ministry of Finance and Public Credit to countersign budgets funded from tax revenues, will consider that local authorities have complied with the distribution of resources in terms of Law 10 of 1990 and other regulations the amending or building, and with them preferentially personal services and fund transfers.
ARTICLE 28. The charges to be created in the sectional or local health departments, other than those received by acts of orderly decentralization law 10 of 1990, will be financed exclusively with departmental, district or municipal revenues, as the case .
ARTICLE 29. Regional Educational Funds -FER-, as units of the Ministry of Education, in the programming, implementation and control of the budget is governed by the Organic Law of the General Budget of the Nation.
ARTICLE 30. Teachers Development Funds Services and Pilot Experimental Centers, administered by the Regional Education Funds FER, shall be incorporated in the General Budget of the Nation. Therefore, the Ministry of Education must request from the Ministry of Finance and Public Credit General-Directorate of the budget the corresponding budgetary changes.
ARTICLE 31. FER Regional Education Funds may not incur expenditure destined for publicity and propaganda. The resources from the national budget should be handled in authorized by the Treasury Department of the Republic accounts. The Deputy Minister of Education will ensure timely payment of obligations. Breach of this provision shall be grounds for misconduct.
ARTICLE 32. The treasurers of the Regional Education Funds are required to give Fulfilment the timely payment of payroll and under no circumstances may leave any accounts, the funds received from the Treasury Directorate General of the Republic for this purpose for more than five calendar days.
Before February 28, 1993 FER treasurers should be sent to the Treasury General Directorate of the Republic a detailed account of the number of accounts handled, average monthly balance and unused resources at December 31, 1992 . breach of this provision shall be grounds for misconduct.
ARTICLE 33. The budgetary appropriations to finance salaries and other personal services, the Colombian Family Welfare Institute, the National Social Insurance Fund, the National Apprenticeship Service, the National Savings Fund, the Institute of Social Insurance , the Industrial and Trade Schools Schools, to the compensation funds and appropriations for pensions will not contracreditarse, unless any diminished the value of the factors that detemrinan its calculation basis or the director General of Budget of the Ministry of Finance and Public credit authorized.
Applications according to expenditure appropriations referred to in this Article shall only be made based on the cost of payroll to pay.
payments for medical care services and pension to be made by social welfare institutions corresponding to the fiscal year 1992 can be covered with the resources of the fiscal year 1993.
ARTICLE 35. In order to ensure the economic conditions of notaries and their employees, the National Notary Fund transferred to the Social Security Fund of Notaries and Registration - FONPRENOR-, surplus product features of their income once discounted their operating costs and investment in order to constitute pension reserves or cover the payment of these.
budget availability certificates required for additions to the national budget will be requested by the Director General of the Budget to the Comptroller General of the Republic, while entering the performance of their duties Accountant General of the Republic.
Certificates availability of resources administered by public establishments shall be issued by the Head of Budget or his substitute and computer spending of the respective entity.
ARTICLE 37. In accordance with Article 122 of the Constitution and Article 76 of Decree 1042 of 1978, for linking official workers is necessary for the jobs that will occupy are provided for in the staffing.
The links intended to be done outside of the provisions of this Article, they are invalid and do not create acquired rights.
ARTICLE 38. Linking laborers to carry out occasional or temporary work for more than three (3) month periods shall be authorized by resolution signed by the Head of the respective agency.
All payments to entitled laborers for wages and benefits are charged to Jornales category.
Resources for training programs and social welfare can not be used to create or increase wages, allowances, bonuses, premiums, benefits, social, extralegal remuneration or occasional monetary stimulus that the law has not been established for public employees, or serve to provide benefits in cash or in kind or through direct subsidized loans, except in cases of domestic calamity. The computer will respond to authorize these expenses for such administrative and disciplinary offenses in accordance with legal regulations.
ARTICLE 40. Except
express legal authorization, amendments plant personnel agencies and entities that article 4 of this Act involving increased value of the costs of the plant refers to, will be effective only from 1 January 1994.
ARTICLE 41. Unless expressly legal authorization may not make changes to the structure of the ministries, administrative departments and other national administrative bodies until there is legal implementation of Article 189, paragraph 16 of the Constitution.
ARTICLE 42. Any proposed amendment to staff plants require for consideration and processing by the Ministry of Finance and Public Credit - General of the budget the following requirements:
1. Budget availability certificate signed by the Head of Budget respective agency or entity, indicating whether the operating expenditure or investment resources will be addressed when the express legal authorization the plant should come into force during 1993. The availability must ensure
the existence of resources throughout the fiscal year.
3. Comparative costs and expenses of the existing plant and proposed, presented in formats designed by the Ministry of Finance - Directorate General of Budget.
4. Analysis of current expenditure on goods and services that will be incurred with the modification.
5. Effects on investment spending.
6. the prior approval of the National Planning Department if it comes to investment costs. PARAGRAPH 1.
. The Administrative Department of the Civil Service approve modifications to plants personnel agencies and entities, if they have stocked the proceedings before the Ministry of Finance - Directorate General of Budget. PARAGRAPH 2.
. No plant modifications may be made when the resources which would be financed have been suspended in accordance with Articles 63 and 64 of Law 38 of 1989, unless it is to reduce them. PARAGRAPH 3.
. The process of modifying plants will not require personal concept of the Control Committee of Public Expenditure for Personal Services.
ARTICLE 43. Boards or Boards of Directors and Councils for the descentralizadaas national entities may not issue decisions or resolutions to increase salaries, bonuses, allowances, entertainment expenses, travel expenses, overtime, credits or benefits, or with work orders authorize the extension partially or lso total costs of plants and payroll personnel.
Article 44. As provided in the Organic Statute of the General Budget of the Nation, when it is essential to provide staff vacancies will require the existence of sufficient budgetary appropriation for any item until December 31, 1993, certified by the respective head of Budget or his substitute.