Whereby The Revenue Budget And Capital Resources And Appropriations Act For Fiscal Year From 1St Decreed. January To 31 December 1995

Original Language Title: Por el cual se decreta el Presupuesto de Rentas y Recursos de Capital y Ley de Apropiaciones para la vigencia fiscal del 1o. de enero al 31 de diciembre de 1995

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1994 ACT 168

(November 29)

Official Journal No. 41,619 of 30 November 1994

the full text is published in the Official Journal No.

41,619 of November 30, 1994 >

By which the Capital and Capital Resources and Resources Budget is enacted

Appropriations for the fiscal life of 1o. January to 31 December 1995





ARTICLE 1o. Fix the calculations of the Nation's Treasury Capital Resources and Resources for the fiscal life of the 1st. From January to December 31, 1995, in the sum of seventeen billion five hundred and seventy-five million five hundred and ninety-seven thousand three hundred and ninety-one pesos ($17,503,175,597,391.00) legal currency of the Budget of Rentas and Capital resources for 1995, as follows:

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Due to the length of this law its publication is omitted and the full text is reported to be published in Official Journal No. 41,619 of November 30, 1994.



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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.



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ARTICLE 4. The general provisions governing the Legislative Branch, the Executive of the National Order and the Judicial Branch of the Public Power, the Electoral Organization, the Public Ministry, the Comptroller General Republic, 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 present law and other rules governing the organs to which they belong.

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ARTICLE 5o. For the purposes set out in Article 264 of Law 100 of 1993, the budget of the national order organs, dedicated to security activities social, they are part of the General Budget of the Nation. The financial projections, as required by literals (b) and (c) of that article, are part of the Annex to the Social Public Expenditure referred to in the Political Constitution.



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ARTICLE 6o. The Rentas Budget contains the estimate of the current income and the own resources of the public establishments expected to be collected during the fiscal year, the capital resources and parafiscal contributions.

The parafiscal contributions that are administered by organs other than those mentioned in the previous article are not included in the General Budget of the Nation, except for legal provision to the contrary.

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ARTICLE 7o. The commitments and obligations of the public establishments corresponding to the appropriations financed with contractual income may only be assumed when the contracts that source the resource.

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ARTICLE 8o. The public server that receives an embargo order on the resources incorporated in the General Budget of the Nation, including the transfers made by the Nation to the Territorial Entities, is obliged to carry out the necessary formalities for the application of 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 in order to recover the money seized on behalf of the official's assets. ordered the embargo.

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ARTICLE 9o. The resources that the Nation must transfer to the departments, districts, and municipalities may not be used as the basis for the calculation of the audit fees of the Territorial Comptroller's Office.

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ARTICLE 10. The National Government will be able to issue Treasury Titles, TES, Class B based on the law of Law 51 of 1990 in accordance with the following rules: they will not count on the Bank's solidarity guarantee 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; their returns will be addressed to the General Budget of the Nation; their redemption will be shall be in charge of the resources of the General Budget of the Nation, with the exception of temporary treasury operations, the amount of which shall be fixed in the decree authorizing them; they may be administered directly by the Nation; be denominated in foreign currency; its 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 appropriations. budget for the amount of these.

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ARTICLE 11. 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. internal and external of the Nation. The external and internal credit resources contracted directly by the Public Establishments of the national order will be reported by these to the Directorate General of the National Budget.

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ARTICLE 12. 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 any such events operate the phenomenon of confusion. 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 reporting mode.

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ARTICLE 13. The Nation may capitalize, directly or indirectly, to public entities in the national order.

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ARTICLE 14. In case, during the 1995 budget, a society of mixed economy of the national order has obligations in favor of the Nation or another decentralized entity of the national order, these In order to cancel these obligations, they may choose to receive money or shares to be issued for the purpose. When the obligations with actions are canceled, there will be no place for budget operation.

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ARTICLE 15. The Ministry of Finance and Public Credit, in agreement with the Confis, will set the technical criteria for the management of the surplus of National Treasury liquidity according to the objectives monetary, currency, and long-term interest rate and currency.

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ARTICLE 16. The National Revenue of the Nation and those contributions that in the legal norms have not been authorized its management to another organ, must be entered in the National Treasury Department, by who are in charge of their collection.

The Superintendents will have to enter in the National Treasury Department, before December 31, the total value of the contributions incorporated in the General Budget of the Nation for 1995.

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ARTICLE 17. Financial returns originating from National Budget resources, including fiduciary business, should be entered in the National Treasury Department in the month following its raised. Except for the resources allocated to the National Institute of Housing of Social Interest and Urban Reform, Inurbe, and the Agricultural Credit Fund, Industrial and Mining, for the housing allowance of social interest; and the other that the law authorizes handle in another form.

The Tabacalero Fund may be administered through fiduciary business.

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ARTICLE 18. The organs and entities that are part of the General Budget of the Nation will be able to maintain their short-term treasury resources, in bank deposits of public financial institutions or private, ensuring adequate levels of service, efficiency and profitability.

These resources may only be kept in bank current accounts for up to 5 working days, from the moment they are available in the treasury of the body or entity at the end of which the institutions will reintegrate into the General Directorate of the National Treasury the resources not used and not invested in securities or accounts with guarantees their adequate performance.

The provisions of this article are without prejudice to agreements that as reciprocity to special services are agreed upon.

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ARTICLE 19. 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 reserves techniques for the payment of such social benefits.

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ARTICLE 20. 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 opening of credits in the General Budget of the Nation.

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ARTICLE 21. The parafiscal contributions of the National Coffee Fund will be collected and administered in the same way that it has been done, under the contract concluded between the Nation and the National Federation of Cafeteros.



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ARTICLE 22. All administrative acts issued by any competent authority, affecting the respective budget, will have to have the certificate of availability and budgetary registration, in the terms of the organic law of the budget and its regulations.

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 are not perfected, or without the authorization to commit future vigencies. The official who shall do so shall be personally liable and liable for payment of the obligations arising out of them.

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.

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ARTICLE 23. The affections to the budget shall be made taking into account the principal benefit arising from the commitments that are acquired and charged to this item shall be covered by the other inherent costs or accessories.

By means of the appropriations that each budget item implies, which will be affected by the initial commitments, the obligations arising from the unforeseen costs, adjustments and revision of moratorical values and interests will be met. these commitments.

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ARTICLE 24. 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.

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ARTICLE 25. When staff vacancies are provided, sufficient budgetary appropriation will be required for any concept until 31 December 1995, certified by the respective Chief of Staff. Budget or who does its times.

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ARTICLE 26. Any provision of public servants ' employment must correspond to the jobs provided for in the staff plant, including the links of State workers. Any provision of charges that are made in violation of this mandate will lack validity and will not create acquired right.

The connection of supernumeraries, for periods exceeding three months, must be authorized by resolution signed by the head of the respective body.

In service delivery contracts, including those of the Senators and Representatives Work Units, no social benefits can be agreed.

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ARTICLE 27. The proposed modification to the personnel plants will require for consideration and processing by the Ministry of Finance and Public Credit-Directorate General of the National Budget-the Following requirements:

1. Explanatory statement

2. Costs and comparative expenses of the current 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.

The General Directorate of the National Budget, in case of increasing the current costs of the personnel plants to be modified, will have to issue the budgetary feasibility necessary for the proposed modification to take effect.

For all legal purposes, the amount of the budget appropriation will be understood as the limit value for personal services.

Except for the express authorization of the law, the modifications of the plant of personnel of the organs referred to in Article 4. of this law shall enter into force only from 1. of January 1996.

The Administrative Department of the Civil Service will approve the proposals for modifications to the personnel plants, when they have obtained the budgetary viability of the Ministry of Finance and Public Credit-Directorate General of the Budget National-, if necessary.

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ARTICLE 28. The Boards or Boards and Senior Councils of the decentralized entities and university entities will not be able to 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.

The decentralized entities will agree to the salary increase of workers in the State that 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 agreements shall be subject to the provisions of Article 9or. of Law 4a. of 1992.

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ARTICLE 29. The obligations for health care and pension services may be paid with the fiscal year 1995 resources, whatever the time of their causation.

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ARTICLE 30. Organs that can legally cancel retroactive and partial injunctions must include in the application of the annual cash program, in addition to actuarial studies that establish the cost of to cancel, a special payment schedule in which the cancellation of the final payments is given priority.

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ARTICLE 31. Resources for training 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 grant direct benefits in money or in kind.

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 in accordance with the internal regulations of the respective organ.

Social Welfare and Training programs, which will authorize legal provisions, will include the necessary elements to carry them out, with the exception of alcoholic beverages.

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ARTICLE 32. No official may earn in dollars at the same time salary and duty, except for those legally authorized to do so.

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ARTICLE 33. 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.

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ARTICLE 34. The Directorate General of the National Budget will be responsible for issuing the resolution that will govern the constitution and operation of smaller boxes and the use of advances in the organs that make up the General Budget of the Nation.

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ARTICLE 35. The Purchasing Plan shall be deemed to be approved at the time of including the appropriations in the corresponding draft budget by the General Directorate of the National Budget and shall be understood modified when the appropriate appropriations are modified. In the case of a modification which does not affect the total of each budget item, it shall be carried out by the authorising officer of the respective expenditure.

When the organs listed in 1o. Article 4 (1) This law requires the purchase of vehicles, they must obtain prior authorization from the General Directorate of 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 Ramas other than the Executive.

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ARTICLE 36. 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 Act 31 of 1992 or those amending or adding to it.

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ARTICLE 37. The commitments made under the available appropriations that cover the following tax term do not require the authorization of future vigencies. For this purpose, the budget reserves must 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 1996 may be covered by the current term of office.

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ARTICLE 38. When an organ requires commitments to cover several fiscal vigencies, it must obtain authorization to commit future vigencies. The resources required to develop these activities should be incorporated into the corresponding fiscal year budget projects.

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ARTICLE 39. The organs referred to in Article 4. of this law are authorized to make substitutions in the portfolio of public debt, provided that the change improves the deadlines, interests or other conditions of the same, and that the result of these operations does not increase the indebtedness net 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.

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ARTICLE 40. In the distribution of the nation's current income for the fiscal period of 1995, the municipalities created validly and reported to the National Department of Planning will be taken into account. -Territorial Development Unit-until 30 June 1994.

The municipalities created and reported after this date were only taken into consideration for the distribution of the tax term of 1996.

When there are doubts about the creation of municipalities, the Territorial Development Unit will address the concept that the Ministry of Government will issue.

For the purposes of distribution, population indicators, unmet basic needs, poverty and DANE service coverage, based on the 1985 census and the financial information of the municipalities, as well as the Indigenous population statistics and extension of the bank of the municipalities of the Magdalena River.

To the newly reported municipalities, the distribution criteria set out in Decree 2680 of 1993 will be applied to them.

The Ministry of Finance and Public Credit will only rotate what is reported to you for this purpose by the corresponding Unit of the National Planning Department.

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ARTICLE 41. The resources of the municipalities, from the participation in the current income of the Nation that at the end of the fiscal life of 1995, are not committed or executed, they must be allocated in the 1996 tax period for the purposes laid down in Law 60 of 1993.

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ARTICLE 42. The percentage of the sale of the sales tax allocated to the Department of Social Security and the Social Security Fund of the Magisterium, to the payment of the cesanties (a) the final decision of the Court of Justice of the European Parliament and of the Court of Justice of the European Union;

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ARTICLE 43. In development of the provisions of Article 11 of Law 60 of 1993, and while the territorial entities assume these activities the Fiscal 1995 will guarantee, in constant terms, health and education services, based on the appropriations of 1994. For distribution, the data provided by the Ministries of Health and Education will be used.

In the education sector, the effect of promotions on the scale and staffing levels must be included in addition to wages and social benefits.

The Nation will not be responsible for any complaints based on the provision of the educational and health services and the corresponding obligations that are transferred to the territorial entities, nor of those that assume the latter with their own resources or resources from the participation of municipalities in the current revenue of the Nation.

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ARTICLE 44. The National Government will incorporate in the General Budget of the Nation of the fiscal year 1995 $103.733.35 million equivalent to 95% of the payment of social benefits of the teachers, the which will be distributed on the basis of the parameters set out in Law 60 of 1993.

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ARTICLE 45. Without prejudice to the technical and administrative intervention of the Nation through the respective Ministry of Law, which deals with Article 15 of Law 60 of 1993, in the case of the Special Districts, for the distribution of the competencies and responsibilities between these and the corresponding departments, must be concluded interadministrative agreements, through which the burdens will be established financial, the populations to attend and the institutions in charge of each institution territorial. For the conclusion of such agreements, the districts shall have a maximum period of six months, counted from the date of issue of this law and shall require the approval of the Ministries of Health and Education.

In such agreements, the most appropriate system of administration of resources will be available, which may consist of the organization of sub-accounts for the fiscal position corresponding to the districts, the Regional Educational Funds and the Health Sectional Services.

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