LAW 88 OF 1993
Official Gazette No. 41,121, of 30 November 1993
"Whereby the Revenue Budget and Capital Resources and Appropriations Act it enacts Fiscal effect from 1st. January to 31 December 1994 "Summary
THE CONGRESS OF COLOMBIA DECREES: PART I.
BUDGET OF INCOME AND CAPITAL RESOURCES ARTICLE 1.-
Fíjanse computations Revenue Budget and Capital resources of the Treasury nation for the fiscal year from January 1 to December 31, 1994, in the sum of fourteen billion nine hundred fifty-six thousand nine hundred sixty-three million two hundred sixty-seven thousand and twenty-three pesos ($ 14.956.963.267.023.00) m / cte. , according to the detailed budget of revenues and capital resources for 1994, as follows:
. EXPENDITURE BUDGET APPROPRIATIONS ACT OR. Lay hold to meet operating costs, investment and servicing of the public debt of the General Budget of the Nation during the fiscal year from January 1 to December 31, 1994, a sum worth fourteen billion nine hundred and fifty ys eis in 1960 and two hundred sixty-three million and seven thousand and twenty-three pesos ($ 14,956,267,023) legal currency at the detail found in the decree:
PART III. GENERAL PROVISIONS
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 SCOPE
ARTICLE 4. The general provisions governing the Legislative Branches, Executive National and Writ of Public Power, the Electoral Organization, the Attorney General, the Comptroller General of the Republic, the Inspectorate of the Treasury, the National Public Establishments and independent autonomous entities created by law .
These provisions be extended to the Industrial and Commercial State and Mixed Economy Societies governed by the rules of the Industrial and Commercial State, on the resources entered in the General Budget of the Nation destination to them, and the rules expressly mention them.
Unincorporated funds shall be established by law or by their express authorization and subject to the rules and procedures established in the Constitution, the Organic Statute of the General Budget of the Nation, this law and other rules regulate the body or bodies to which they belong. CHAPTER II
OF INCOME AND RESOURCES
The 5th ITEM. The income budget contains estimates of current income and resources administered by public institutions that are expected to raise during the fiscal year, capital resources and payroll contributions.
Not included in the General Budget of the Nation payroll contributions that are managed by different bodies to mecnionados in the previous article, unless otherwise provided by law. Effective Jurisprudence
ARTICLE 6o. The commitments and obligations of the relevant public establishments appropriations financed contractual rents may only be made when they have perfected the contracts that give rise to the action.
ARTICLE 7. The public servant who receives a garnishment order on the resources entered in the General Budget of the Nation, is required to make the appropriate arrangements so requested by the corresponding, the constancy of the quality of these resources to the Directorate General of Budget national, in order to carry out the replevin.
When members of the Judicial Branch ordered the seizure of indefeasible resources, the Comptroller General of the Republic may open accounts tax lawsuit to recover the monies seized on behalf of the heritage of the official who ordered the embargo.
Article 8. Transfers that makes the Nation to local authorities by way of revenue sharing fiscal and current revenues of the Nation are unalienable.
Article 9. The organs of the national order to establish the levels of fees and contributions must obtain prior opinion of the General Directorate of National Budget to modify their values. the amounts set by the Board of Health Sector Rates are excepted.
ARTICLE 10. The organs of the national order should dispose of assets that are not necessary for the performance of their duties. The resources originate and be free allocation in the General Budget of the Nation. Effective Jurisprudence
ARTICLE 11. The resources that the nation should be transferred to the departments, districts and municipalities may not be used as the basis for calculating quotas auditaje of Territorial Comptrollers.
ARTICLE 12. The Government may issue securities Treasury TES Class B based on the faculty of Law 51 of 1990 according to the following rules: will be without the joint guarantee of the Bank of the Republic; the estimated revenue of product placement will be included in the General Budget of the Nation as capital resources, except for those from the temporary placement of securities for treasury operations; their performances will be met from the General Budget of the Nation; redemption will be addressed under the resources of the General Budget of the Nation, with the exception of temporary treasury operations whose issue amount is fixed in the decree which authorizes; They may be administered directly by the Nation; They may be denominated in foreign currency; It requires only issue the decree to authorize and fix its financial conditions; issue will not affect the indebtedness quota and will be limited to those to finance budgetary appropriations in the amount thereof.
ARTICLE 13. The Directorate General of Public Credit shall inform the Directorate General of National Budget and the various bodies refinement dates and disbursement of internal and external credit of the Nation, and hired foreign credit resources by the Public and Commercial Industrial and state and Societies of Mixed Economy with the regime of those establishments, when it any place.
The National Government, through the National Treasury, may purchase as a temporary investment of liquidity the public debt securities issued by the Nation, without in such events operate the phenomenon of confusion. Such securities so acquired shall be held past due by the issuer redeeming in advance, or be placed in the secondary market during the term of its validity. These operations may be conducted in the form of distribution.
ARTICLE 14. The Nation may capitalize directly or indirectly, to the public national entities. Within that capitalization may include contributions made or have been made by the Nation.
Capitalizations or cancellations of obligations to be made by the Nation entities of public law, may be made by the liquidation of assets of the nation.
The Government may participate as a shareholder in companies that believe in development of electric projects expansion plan approved by the Conpes. Effective Jurisprudence
ARTICLE 15. The management of credit and liquidity Treasury National Treasury will be responsible for Confis. Also, determine the investment policy of surplus liquidity the National Treasury projected periodically in accordance with the Annual Program Fund and the management of the National Single Account.
ARTICLE 16. The current revenues of the nation and those contributions in legal rules has not authorized its management to another body shall be entered in the National Treasury, for those who are responsible for their safekeeping.
ARTICLE 17. The financial returns arising with resources from the national budget, including trust business, must be entered in the National Treasury in the following month of collection. resources for the National Institute of Social Housing and Urban Reform Inurbe, and the Caja de Credito Agrario, Industrial y Minero for subsidized social housing is exempted; and others authorized by law to manage otherwise.
ARTICLE 18. Financial income on investments with resources related to severance and pension public servants, be used exclusively in the establishment of technical reserves for the payment of such benefits.
ARTICLE 19. The product of refunds of surplus entered in the National Treasury in account no appropriate resources will not have specific destination and can serve as a basis for the provision of additional appropriations in the General Budget of the Nation.
If the object is completed, the amount contained in the respective local authority treasury, will be invested for the purpose of speaking Law 60 of 1993.
Effective Decisions Legislation Previous
tax contributions of the National Coffee Fund, will be collected and administered in the same way as has been done under the contract concluded between the Nation and the National Federation of Coffee Growers.
CHAPTER III. EXPENDITURE
ARTICLE 23. All administrative acts affecting budget appropriations must have the certificate of budgetary availability and previous record, in which the value and the execution time indicated.
Therefore no authority to incur obligations on appropriations nonexistent or in excess of the available balance, in advance of the opening of additional credit corresponding, or charged to credit resources whose contracts are not found perfect, or without authorization of commitments for future years by the Cosnejo Superior Fiscal Policy, Confis, or his delegate. The official do it personally and financially liable for the obligations arising.
Obligations under the Treasury acquired with violation of this provision, will have no value.
This article Industrial and Commercial State Companies and Societies of Mixed Economy with those arrangements will apply.
ARTICLE 24. The budget costs associated with operation performed must be taken into account in determining the value of commitment and involvement may be charged to the budget item that directly originates.
Prohíbese process or legalize administrative acts or obligations affecting the spending budget when you do not meet the legal requirements or are configured as faits accomplis. Computers respond disciplinary charges, fiscal and criminal for violating the provisions of this rule.
ARTICLE 26. When staff vacancies are provided the existence of sufficient budgetary allocation is required for any item until December 31, 1994, certified by the respective Head of Budget or his substitute.
ARTICLE 27. Any provision of employment of public servants should correspond to jobs expected in the staffing, including the linkages of state workers. All charges provision is made in violation of this mandate is void and create acquired right. (Sic)
Linking supernumerary, for periods longer than three months must be authorized by order signed by the head of the respective body.
In lso contracts for the provision of services, including Working Units Senators and Representatives, shall not agree social benefits.
ARTICLE 28. The proposed amendment to staff plants require for consideration and processing by the Ministry of Finance and Public Credit General -Director of Budget Nacional- the following requirements:
2. Comparative costs and expenses of existing and proposed plants.
3. Analysis of current expenditure on goods and services incurred with the modification, such as new physical space, equipment and utilities.
4. Effects on investment spending.
5. previous concept of the National Planning Department if the investment costs are affected.
Paragraph 1. The Administrative Department of Public Service approve the proposed modifications to the plant personnel, they have obtained the viability presupuetal Ministry of Finance and Public Credit - Directorate General of Budget Nacional-.
PARAGRAPH 2. For all legal purposes as a means for personal services limit the amount of the budget appropriation.
PARAGRAPH 3. The bodies referred to in the first paragraph of article four of this law may not modify their plants staff, if the value of this change and its financing until the end of the fiscal year exceeds the corresponding appropriation to the item of "payroll staff salaries" that appears in each of these organs.
The same prohibition applies to the use of the data for "temporary assistance", "fees", "remuneration technical services" and "wages" items.
ARTICLE 29. The Boards or Boards of Directors and Councils for Decentralized Entities and university authorities may issue decisions or resolutions to increase salaries, bonuses, allowances, entertainment expenses, travel expenses, overtime, credits or benefits, or with work orders authorize the expansion in partial or total plant costs and payroll personally.
These Boards or Councils may set the wage increase state workers who do not have collective agreement, within the limits of contracts, set by the national government and the laws; those with collective agreement shall be subject to the provisions of Article 9 of Law 1992. 4a
ARTICLE 30. Unless expressly legal authorization, modifications of plant personnel of organs that article 4 of this Act involving increased value of the plant costs to be financed with resources of the General Budget refers to of the nation shall take effect only from 1 January 1995.
ARTICLE 31. The obligations for health-care and pension services can be paid with the resources of the fiscal year 1994, whatever the time of causation.
ARTICLE 32. The bodies retroactively cancel severance pay shall include in the application of the annual program cash, plus actuarial studies establishing the cost of canceling pending, a special payment schedule in which they attend priority in the cancellation of the final.
resources for training programs and social bienesgtar can not be used to create or increase wages, allowances, bonuses, premiums, social benefits, salaries or occasional extralegal monetary stimulus that the law has not been established for servers public, nor serve otrogar direct benefits in cash or in kind, or through subsidized loans.
Training programs may include serial numbers of the officials who will turn directly to educational establishments; its execution will be under internal regulations of the respective organ.
Programs Social Welfare trying Articles 7, 8 and 9 of Decree 752 of 1984 may include the elements necessary to carry them out, except for alcoholic beverages.
ARTICLE 34. No officer shall devemgar simultaneously dollar salary and allowances, except for those who are legally authorized to do so.
Article 35. Revolving Funds under the Ministry of Defense may not charge more than one percent to the Armed Forces for the provision of services.
ARTICLE 36. The establishment and operation of smaller boxes and using advances in the bodies that make up the General Budget of the Nation, require regulation by the Ministry of Finance and Public Credit General -Director of Budget National-.
ARTICLE 37. When the bodies listed in the 1st paragraph of Article 4 of this law requiring purchase vehicles must obtain prior authorization from the Directorate General of National Budget. To this must include a justification that the vehicle inventory and replacement program detailing. Excepted Presidents of the Branch executive other than Public Power.
ARTICLE 38. No body may enter into commitments involving the payment of fees to international organizations under the General Budget of the Nation, without there being a law approving public treaties or that the President has authorized its provisional application under the terms of Article 224 of the Constitution.
The contributions and contributions from Colombia to the International Financial Institutions will be paid from the General Budget of the Nation, except in those cases in which contributions are counted as international reserves, which will be paid in accordance with the provisions of the Law 1992 31 and previous standards.
ARTICLE 39. The commitments appropriations available under that cobijen the next fiscal year, do not require authorization Confis. To this end, they must be established budgetary reserves.
When there is budget appropriation in the public debt service may be made advances in the payment of the loan contracts. They may be addressed under the current term obligations of external public debt in January 1995.
Article 40 when an organ requires celebrate commitments covering several fiscal years, must comply with the requirements of the regulation expdida by the Superior Fiscal Policy Council, Confis. The resources needed to develop these actrividades should be incorporated in the draft budget for the fiscal year. Effective Jurisprudence
ARTICLE 41. The organs that article 4 of this law are authorized to make substitutions in the portfolio of public debt, as long as the change improves the time, interest or other conditions of the same concerns, and the result of these operations do not increase the net endeudameinto during the fiscal year. These operations require authorization from the Ministry of Finance and Public Credit and prior opinion of the Interparliamentary Commission of Public Credit, will not affect the indebtedness quota and have no budgetary impact.
ARTICLE 42. The shares for the collection of interest and principal amount of Public Debt shall prescribe the term of four (4) years from the date of its enforcement.
ARTICLE 43. The current distribution of national income for fiscal year 1994 will be considered valid and reported municipalities created the National Planning Department Development -Hard territorially until June 30, 1993 .
the municipalities created after these dates will only be taken into account for the distribution of the fiscal year 1995.
When there is doubt about the creation of municipalities the General Directorate of National budget would the Ministry of Finance and Credit public will follow the concept on the subject issued by the Ministry of Government.
For purposes of the distribution of population indicators are used, unsatisfied basic needs, poverty and service coverage DANE, based on the census of 1985.
A new municipalities duly reported, will be applicable those same indicators which divided out. DANE must certify its people and the values of its indicators of unsatisfied basic needs.
ARTICLE 44. The resources of the municipalities, from participation sales tax at the close of the fiscal year 1993 are not committed or executed, should be allocated in fiscal year 1994, for the purposes under Law 60 of 1993.