Act 168 of 1994
Official Gazette No. 41619 of 30 November 1994
Whereby the Revenue Budget and Capital Resources Law and
Appropriations for fiscal year from 1st is decreed. January to 31 December 1995 Summary
CONGRESS OF COLOMBIA DECREES
BUDGET OF INCOME AND CAPITAL RESOURCES
ARTICLE 1o. It is fixed computations Revenue Budget and Capital Resources Treasury's Office for the fiscal year from 1st. January to 31 December 1995, in the sum of seventeen billion five hundred and three thousand one hundred seventy-five million five hundred ninety-seven thousand three hundred ninety-one pesos ($ 17.503.175.597.391.00) legal currency of the Revenue Budget and Capital Resources for 1995, as follows: Effective Jurisprudence
. EXPENDITURE BUDGET APPROPRIATIONS ACT OR.
Due to the extensive publication of this law is ignored and reported that the full text is published in the Official Gazette No. 41619 of 30 November 1994. PART II
. 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 OF
ARTICLE 4. The general provisions governing the Legislative Branches, Executive and Judicial Order National Public Power, the Electoral Organization, the Attorney General, the Comptroller General of the Republic, 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 regulating bodies to which they belong.
The 5th ITEM. For the purposes set out in Article 264 of Law 100 of 1993, the budget of the organs of national, dedicated to social security activities are part of the General Budget of the Nation. Financial projections, required by paragraphs b) and c) of that article, are part of the Annex to Social Public Expenditure referred to the Constitution.
OF INCOME AND RESOURCES
ARTICLE 6o. Revenue Budget containing the estimate of current income and equity of public establishments expected to be collected 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 listed in the previous section, unless otherwise provided by law.
ARTICLE 7. 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 8. The public servant who receives a garnishment order on the resources entered in the General Budget of the Nation, including transfers that makes the Nation to local authorities, is required to make the appropriate arrangements so requested by the corresponding constancy on the quality of these resources to the Directorate General of National Budget, 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 9. 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 10. The Government may issue Treasury securities, 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 those from the placement of securities for temporary 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 11. 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. The resources of foreign and domestic credit contracted directly by the Public Establishments of the national order will be reported by them to the Directorate General of National Budget.
ARTICLE 12. 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 repurchase.
ARTICLE 13. The Nation may capitalize directly or indirectly, to the public national entities.
ARTICLE 14. If, during the 1995 budgetary effect, a society of mixed economy national has obligations in favor of the Nation or other decentralized entity of national order, the latter may choose, in order to cancel these obligations, to receive cash or shares issued to the effect. When the shares are canceled obligations, there will be no place to budget operation.
ARTICLE 15. The Ministry of Finance and Public Credit, in accordance with the Confis, fix the technical criteria for the management of liquidity surpluses in line with National Treasury monetary, exchange rate objectives and interest rate short and long term.
current income of the nation and those contributions in legal rules has not authorized its management to another body shall be entered in the National Treasury, by those who are responsible for their safekeeping.
The superintendents must enter in the National Treasury, before December 31, the total value of contributions incorporated in the General Budget of the Nation for 1995.
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 subsidizing social housing are excepted; and others authorized by law to manage otherwise.
The Tabacalero Fund may be administered through trust business.
ARTICLE 18. The organs and entities that are part of the General Budget of the Nation may maintain its cash resources to short-term bank deposits of public or private financial institutions, ensuring adequate levels of service, efficiency and profitability.
These resources can only be kept in bank accounts up to 5 working days from the time they are available in the treasury of the body or entity at the end of which the entities paid back to the Directorate General of National Treasury resources unused and invested in securities or accounts with guarantees their proper performance.
The provisions of this Article shall be without prejudice to the reciprocity agreements as special services are agreed.
ARTICLE 19. 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 20. 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 opening credits in the General Budget of the Nation.
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 22. All administrative acts issued by any competent authority affecting the budget, will have to have the certificate of registration availability and budget, in terms of organic budget law and its regulations.
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. 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 the regime of those apply.
ARTICLE 23. The impact the budget will be made taking into account the main provision originated in the commitments acquired and under this heading the other inherent costs or accessories are covered.
With appropriations under each budget item involved that are affected by the initial commitments, obligations arising from unforeseen costs, adjustments and revision of values and default interest arising from these commitments will be addressed.
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 25. When staff vacancies are provided will require the existence of sufficient budgetary appropriation for any item until December 31, 1995, certified by the respective Head of the Budget or his substitute.
ARTICLE 26. 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 will not create acquired right.
Linking supernumerary, for periods longer than three months it must be authorized by order signed by the head of the respective agency.
In contracts for the provision of services, including Working Units Senators and Representatives, shall not agree social benefits.
ARTICLE 27. The proposed amendment to staff plants require for consideration and processing, by the Ministry of Finance and Public Credit General -Director of the national budget, 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.
The Directorate General of National Budget, should increase current costs of staff modified plants, shall issue the necessary budgetary feasibility to take effect the proposed amendment.
For all legal purposes, shall be deemed for personal services limit the amount of the budget appropriation.
Unless authorized by law, plant modifications personnel of the bodies that refers to article 4. of this law, shall become effective only from January 1. January 1996.
The Administrative Department of Public Service approve the proposed modifications to the plant personnel, they have obtained the budgetary viability of the Ministry of Finance and Public Credit General -Director of the national budget, should be required.
ARTICLE 28. 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.
Decentralized entities agree on 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. the 4th Law. 1992.
ARTICLE 29. The obligations for health care and pension services can be paid with the resources of fiscal year 1995, whatever the time of causation.
bodies legally can cancel and partial retroactive 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 treats as a priority the cancellation of the final.
resources for training programs and social welfare 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, or used to provide direct benefits in cash or in kind.
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.
Social Welfare Programs and Training, authorized by legal provisions, include the necessary elements to carry them out, except for alcoholic beverages.
ARTICLE 32. No officer shall accrue simultaneously dollar salary and allowances, except for those who are legally authorized to do so.
Article 33. Revolving Funds under the Ministry of Defense may not charge more than one percent to the Armed Forces for the provision of services.
ARTICLE 34. The Directorate General of National Budget shall be competent to issue the resolution governing the establishment and operation of smaller boxes and using advances in the bodies composing the General Budget of the Nation.
ARTICLE 35. The Procurement Plan shall be deemed approved at the time to include appropriations in the draft budget by the Directorate General of National Budget and shall be amended where appropriations that support them are modified. In case of an amendment that does not affect the total of each budget item it will be done by the computer for the expenditure.
When the bodies listed in paragraph 1o. of Article 4. of this law requiring purchase vehicles, they must obtain prior approval 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 different branches of the Public Power to the Executive.
ARTICLE 36. 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 or those which modify or add.
ARTICLE 37. The commitments appropriations available under that cobijen the next fiscal year, do not require authorization of future years. 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 1996.
ARTICLE 38. When an organ requires celebrate commitments covering several fiscal years, you must obtain authorization to commitments for future years. The resources needed to develop these activities should be incorporated into the draft budgets of the corresponding fiscal year.
ARTICLE 39. The bodies referred to in article 4 is concerned. 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 the same, and that the result of these operations do not increase the net debt 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 40. In the distribution of current revenues of the nation for the fiscal year 1995 will be considered valid and reported municipalities created the National Planning Department Development -Hard territorially until June 30, 1994 .
the municipalities created and reported after this date only taken into consideration for the distribution of the fiscal year 1996.
When there is doubt about the creation of municipalities Territorial Development Unit will serve the concept of the specific issues the Ministry of Government.
For purposes of population distribution indicators will be used, unsatisfied basic needs, poverty and service coverage DANE, based on the 1985 census and financial information from municipalities and indigenous population statistics and extension of the shore of the municipalities of the Magdalena river.
A new municipalities duly reported, will apply the distribution criteria established in Decree 2680 of 1993.
The Ministry of Finance and Public Credit, only turn what is reported for that purpose by the corresponding Unit the National Planning Department.
ARTICLE 41. The resources of municipalities, from participation in current revenues of the Nation that the end of the fiscal year 1995 are not committed or executed, should be allocated in fiscal year 1996, for the purposes specified in Law 60 of 1993.
ARTICLE 42. The percentage of the transfer of sales tax assigned to the Departmental Welfare Funds and Fund of Social Benefits of the Magisterium, bound to pay the final and pensions of teachers nationalized severance pay, continue to be paid taking basis of the agreements signed under the provisions of Law 91 of 1989.
ARTICLE 43. In furtherance of the Article 11 of Law 60 of 1993, and while regional authorities take fiscal support these activities for the year 1995 shall, in constant terms, health services and education , based on 1994 appropriations for distribution, the data supplied by the Ministries of Health and Education will be used.
In the education sector should be included, in addition to wages and social benefits the effect of promotions through the ranks and staffing.
The Nation shall not be liable for any claims based on the provision of educational and health services and the corresponding obligations are transferred to local authorities, or assume the latter with its own resources or with resources from participation of municipalities in the current revenues of the Nation.
ARTICLE 44. The National Government incorporated in the General Budget of the Nation of fiscal year 1995 $ 103.733.35 million, or 95% of the payment of social benefits of teachers, which will be distributed based on the parameters set in Law 60 of 1993.
ARTICLE 45. Without prejudice to the technical and administrative intervention of the Nation through the respective Ministry which Article 15 of Law 60 of 1993, in the case of Special Districts, for the distribution of powers and responsibilities between them and the relevant departments should be held inter-administrative agreements through which financial charges are established to serve populations and institutions in charge of each territorial entity. For the conclusion of such agreements districts have a maximum period of six months as from the date of issue of this law and will require the approval of the Ministries of Health and Education.
In such agreements, the most convenient resource management, which may consist of organizing located subaccounts for the tax that corresponds to the districts, the Regional Education Funds and Sectional Health Services system will be available.