ACT 88 OF 1993
Official Journal No. 41.121 of 30 November 1993
" For which the Capital Resources and Resources Budget and the Law of Appropriations for the Fiscal Term of the 1o are enacted. January to 31 December 1994 "
REVENUE AND CAPITAL RESOURCES BUDGET
ARTICLE 1o.-Note the computes of the Budget of the Treasury of the Nation for the fiscal life of January 1 to December 31, 1994, in the sum of fourteen billion pesos. nine hundred and fifty-six thousand nine hundred and sixty-three million two hundred and sixty-seven thousand twenty-three pesos ($14.956.963.267.023.00) m/cte., according to the detail of the income and capital resources budget for 1994, as follows:
ARTICLE 2o. SPENDING BUDGET OR APPROPRIATIONS DECREE. Apropriate to address the operating, investment, and public debt service expenses of the General Budget of the Nation during the fiscal period from January 1 to December 31 1994, a sum worth fourteen billion nine hundred and fifty-six hundred and sixty-three million two hundred and sixty-seven thousand twenty-three pesos ($14,956,267,023) legal currency according to the detail found in the decree:
ARTICLE 3o. The general provisions of this law are complementary to the Organic Law of the General Budget of the Nation and should be applied in harmony with this Law.
ARTICLE 4. The general provisions govern the Legislative Ramas, Executive of the National and Judicial Order of Public Power, the Electoral Organization, the Public Ministry, the Comptroller General of the Republic, the Treasury Veeduria, the National Public Establishments and independent autonomous entities created by law.
The present provisions will be extended to the Industrial and Commercial Companies of the State and to the Companies of Mixed Economy that are governed by the norms of the Industrial and Commercial Companies of the State, on the resources incorporated in the General Budget of the Nation for them, and the rules that expressly mention them.
The funds without legal status must be created by law or by their express authorization and will be subject to the rules and procedures established in the National Constitution, the Organic Statute of the General Budget of the Nation, the This law and the other rules governing the body or organs to which they belong.
OF RENTS AND RESOURCES
ARTICLE 5o. The revenue budget contains the estimate of current income and resources administered by public establishments that are expected to be collected during the fiscal year, capital and parafiscal contributions.
Do not include in the General Budget of the Nation the parafiscal contributions that are administered by different organs to the patrons in the previous article, except legal disposition to the contrary.
ARTICLE 6o. The commitments and obligations of the public establishments corresponding to the appropriations financed with contractual income can only be assumed when the contracts that source the resource.
ARTICLE 7o. The public server that receives an embargo order on the resources incorporated in the General Budget of the Nation, is obliged to carry out the corresponding procedures to be requested by who corresponds, the constancy about the quality of these resources to the Directorate General of the National Budget, in order to carry out the embargo.
When the members of the Judicial Branch order the embargo of inembargable resources, the Comptroller General of the Republic will be able to open the tax trial of accounts to recover the money seized on behalf of the official's estate. which ordered the embargo.
ARTICLE 8o. The transfers made by the Nation to the territorial entities by way of tax and participation in the current income of the Nation are inembargable.
ARTICLE 9o. The national law enforcement bodies that establish the levels of the fees and contributions must obtain a prior concept from the General Directorate of the National Budget to modify their values. The amounts to be set by the Health Sector Tariff Board are excepted.
ARTICLE 10. The national order organs must dispose of assets that are not required for the performance of their functions.Resources thus originated will be free allocation in the General Budget of the Nation
ARTICLE 11. The resources that the Nation must transfer to the departments, districts, and municipalities may not be used as a basis for the calculation of the audit fees of the Comptroller's Office. Territorial.
ARTICLE 12. The National Government will be able to issue Treasury, TES, Class B securities on the basis of the law of Law 51 of 1990 in accordance with the following rules: they will not have the solidarity guarantee of the Bank of the Republic; the estimate of the income resulting from its placement shall be included in the General Budget of the Nation as capital resources, with the exception of those arising from the placement of securities for temporary treasury operations; returns will be attended by the General Budget of the Nation; its redemption will be attended with the exception of temporary treasury operations, the amount of which will be fixed in the decree authorizing them; they may be administered directly by the Nation; they may be The issuance will only require the decree authorizing it and setting its financial conditions; its issuance will not affect the debt quota and will be limited, for those intended to finance the budgetary appropriations. for the amount of these.
ARTICLE 13. The General Directorate of Public Credit will inform the Directorate General of the National Budget and the different bodies of the dates of the improvement and disbursement of the credit resources. The Government of the Republic of Colombia, the State of the Republic of Mexico, and the external credit resources contracted by the Public Institutions and the Industrial and Commercial Enterprises of the State and the Companies of the Mixed Economy with the regime of those place.
The National Government, through the National Treasury Department, will be able to acquire as a temporary liquidity investment the Public Debt Titles, issued by the Nation, without the fact that in such events the phenomenon of confusion will operate. Such acquired securities may be declared as a time limit by the issuer redeeming in advance, or placed on the secondary market for the duration of its term. These operations can be performed under cast mode.
ARTICLE 14. The Nation will be able to capitalize, directly or indirectly, the public entities of the national order. Within this capitalization, contributions that are made or have been made by the Nation may be included.
capitalizations or cancellations of obligations to be performed by the Nation to entities governed by public law may be effected through the liquidation of assets of the Nation.
National Government will be able to participate as a shareholder in companies that believe in the development of the electrical projects of the expansion plan approved by the Conpes
ARTICLE 15. The Treasury's management of the Treasury and the liquidity of the National Treasury will be in charge of the Trust. In addition, it will determine the investment policy of the surplus liquidity that the National Treasury Department will periodically project according to the Annual Cash Program and the management of the National Single Account.
ARTICLE 16. The Nation's current income and those contributions that have not been authorized in the legal norms to another organ, must be entered in the National Treasury Department. who are in charge of your collection.
ARTICLE 17. Financial returns originating from National Budget resources, including trust businesses, should be entered in the National Treasury Department in the following month. of his collection. The exception is the resources allocated to the National Institute of Housing of Social Interest and Urban Reform, Inurbe, and the Agricultural, Industrial and Mining Credit Fund for the housing allowance of social interest; and the other that the law authorizes to manage otherwise.
ARTICLE 18. The financial returns that generate investments with the resources of the public servants corresponding to cesanties and pensions will be used exclusively in the constitution of technical reserves for the payment of such social benefits.
ARTICLE 19. The product of the reintegrals of surplus stocks entered in the National Treasury Department in the account of Non-Appropriate Resources will not have specific destination and may serve as a basis for the opening of additional appropriations in the General Budget of the Nation.
In case the object has been concluded, the amount shown in the respective treasury of the territorial entity will be invested for the purposes of the Law 60 of 1993.
ARTICLE 22. The parafiscal contributions of the National Coffee Fund, will be collected and administered in the same way that has been done, under the contract concluded between the Nation and the National Federation of Cafeteros.
ARTICLE 23. All administrative acts that affect the budget appropriations must have the previous availability certificate and budget record, indicating the value and the execution time.
Consequently, no authority may contract obligations on non-existent appropriations, or in excess of the available balance, in anticipation of the opening of the corresponding additional credit, or from credit resources whose contracts they are not perfected, or without the authorization to commit future vigencies by the Superior Cossnejo of Fiscal Policy, Confis, or by whom this delegate. The official who does so shall be personally liable and pecuniary from the obligations arising out of it.
Public Treasury obligations that are acquired in violation of this precept will have no value whatsoever.
This article will apply to the Industrial and Commercial Companies of the State and Companies of Mixed Economy with the regime of those.
ARTICLE 24. The costs inherent in the budget operation to be carried out shall be taken into account in determining the value of the commitment and its affectation may be made from the The budget that directly originates them.
ARTICLE 25. Prohibit to process or legalize administrative acts or obligations that affect the expense budget when they do not meet the legal requirements or are configured as completed facts. Expense computers will respond to disciplinary, fiscal, and criminal charges for breaching the rule in this rule.
ARTICLE 26. When staff vacancies are provided, the existence of sufficient budget appropriation shall be required until 31 December 1994, certified by the respective Chief of Staff. Budget or who does its times.
ARTICLE 27. Any provision of public servants ' employment must correspond to the jobs provided for in the personnel plant, including the links of State workers. Any provision of charges that are made in violation of this mandate will lack validity and will create acquired right. (sic)
The connection of supernumeraries, for periods exceeding three months, must be authorized by resolution signed by the head of the respective body.
On service delivery contracts, including those of the Senators and Representatives Work Units, no social benefits can be agreed.
ARTICLE 28. The proposed modification to the personnel plants will require for consideration and processing by the Ministry of Finance and Public Credit-General Directorate of the Budget National-the following requirements:
1. Explanatory statement
2. Costs and comparative expenses of existing and proposed plants.
3. Analysis of expenditure on current goods and services incurred by the modification, such as new physical spaces, equipment and public services.
4. Effects on investment expenditure.
5. Previous concept of the National Planning Department if investment expenses are affected.
PARAGRAFO 1. The Administrative Department of the Civil Service will approve the proposals for modifications to the personnel plants, when they have obtained the budgetary feasibility of the Ministry of Finance and Credit Public-General Directorate of the National Budget.
PARAGRAFO 2. For all legal purposes, the amount of the budget appropriation is understood as the limit value for personal services.
PARAGRAFO 3. The organs referred to in the first article of the fourth article of this law may not modify their personnel plants, if the value of this modification and their financing until the end of the term Tax, exceeds the appropriation corresponding to the "payroll of payroll staff" that appears in each of these organs.
The same ban will apply for the use of the items for "supernumerary staff", "fees", "remuneration for technical services" and "wages".
ARTICLE 29. The Boards or Councils and Senior Councils of the Decentralized Entities and university entities may not issue agreements or resolutions that increase wages, premiums, bonuses, representation expenses, viatics, overtime, credits or social benefits, nor with work orders to authorize the extension in part or all of the costs of the plants and payroll of staff.
These Boards or Councils may set the salary increase for workers of the State who do not have a collective agreement, within the limits of the contracts, those set by the national government and by the legal provisions; they have collective convention shall be subject to the provisions of Article 9or Act 4a of 1992.
ARTICLE 30. Except for the express legal authorization, modifications of the personnel plants of the organs referred to in Article 4 of this Law that imply an increase in the value of the costs of the plant to be financed with resources from the General Budget of the Nation, will come into force only from 1 January 1995.
ARTICLE 31. The obligations for medical-care and pension services can be paid with the resources of the fiscal year 1994, whatever the moment of their causation.
ARTICLE 32. Organs that cancel cesanties with retroactive effects should include in the application of the annual cash program, in addition to actuarial studies that establish the cost of the to cancel, a special payment schedule in which the final cancellation of the final payments is given priority.
ARTICLE 33. Resources for training programs and social welfare programs cannot be designed to create or increase wages, bonuses, bonuses, premiums, social benefits, extralegal remuneration or occasional pecuniary stimuli that the law has not established for public servants, nor serve to other direct benefits in money or in kind, or by means of subsidized credits.
Training programs will be able to understand the license plates of the officials, which will be turned directly to the educational establishments; their grant will be made under the internal regulations of the respective organ.
Social Welfare programs that deal with Articles 7, 8, and 9 of Decree 752 of 1984 may include the elements necessary to carry them out, with the exception of alcoholic beverages.
ARTICLE 34. No official will be able to devemate in dollars at the same time salary and viatics, with the exception of those who are legally authorized to do so.
ARTICLE 35. The Rotary Funds attached to the Ministry of Defense may not charge more than one percent to the Armed Forces for the provision of services.
ARTICLE 36. The constitution and operation of smaller boxes and the use of advances in the organs that make up the General Budget of the Nation will require regulation by the Ministry of Finance and Public Credit-Directorate General of the National Budget.
ARTICLE 37. When the organs listed in paragraph 1 of Article 4or of this law require the purchase of vehicles, they shall obtain prior authorization from the Directorate-General for the National Budget. This should include a justification in which the vehicle inventory and its replacement programme are detailed. Except for the Presidents of the Public Power Branch other than the executive.
ARTICLE 38. No body will be able to enter into commitments that involve the payment of quotas to international organizations under the General Budget of the Nation, without the approval of treaties law. public or that the President of the Republic has authorized its provisional application in the terms of Article 224 of the Political Constitution.
The contributions and contributions of Colombia to the International Financial Organizations will be paid from the General Budget of the Nation, except in those cases where the contributions are counted as international reserves, which will be paid in accordance with the provisions of Law 31 of 1992 and previous rules.
ARTICLE 39. The commitments acquired from the available appropriations that cover the following tax validity do not require the authorization of the Confis. For this purpose, budget reserves should be set up.
When there is a budget appropriation in the service of the public debt, advances may be made in the payment of the borrowing contracts. The obligations of the external public debt of January 1995 may be covered by the current term.
ARTICLE 40. When an organ requires commitments to cover several fiscal vigencies, it must comply with the requirements of the regulations expunged by the Superior Council of Policy. Prosecutor, Confis. The resources needed to develop these actions must be incorporated into the budget projects of the corresponding fiscal life.
ARTICLE 41. The organs referred to in Article 4or this law are authorized to make substitutions in the public debt portfolio, provided that the change improves the time, interest or other conditions of the change, and that the result of these transactions does not increase the net debt during the tax period. These operations require authorization from the Ministry of Finance and Public Credit and prior concept of the Inter-Parliamentary Public Credit Commission, will not affect the debt quota and will not have budgetary effects.
ARTICLE 42. Shares for the collection of the interest and capital of the Public Debt Titles shall be prescribed in the term of four (4) years from the date of their enforceability.
ARTICLE 43. In the distribution of the Nation's current income for the fiscal period of 1994, the municipalities created validly and reported to the National Department of Planning-Territorial Development Unit-until June 30, 1993.
Municipalities created after these dates will only be taken into account for the distribution of the fiscal year of 1995.
When there are doubts about the creation of municipalities, the General Directorate of the National Prespost of the Ministry of Finance and Public Credit will abide by the concept that the Ministry of Government will issue.
For the purposes of distribution, population indicators, the unmet basic needs, poverty and service coverage of DANE, based on the 1985 census, will be used.
To the new municipalities duly reported, they will be applied the same indicators of those of which they were disallowed. The DANE shall certify its population and the values of its unsatisfied basic needs indicators.
ARTICLE 44. The resources of the municipalities, from the participation of the sales tax, which, at the end of the fiscal year 1993, are not committed or executed, will have to be allocated in the fiscal year 1994, for the purposes provided for in Law 60 of 1993.