1995 (December 20)
Official Gazette No. 42158 of December 20, 1995
Whereby the Revenue Budget and Capital Resources and Appropriations Act for fiscal year is decreed January 12 December 1996. Notes
Summary Effective 31
THE CONGRESS OF COLOMBIA,
DECREES: FIRST PART
BUDGET OF INCOME AND CAPITAL RESOURCES
ARTICLE 1o. It is fixed computations budget of revenues and capital resources of the National Treasury for the fiscal year from 1st. January to December 31, 1996, in the sum of TWENTY-THREE HUNDRED EIGHTY BILLION SIX HUNDRED AND TWENTY THOUSAND FOUR HUNDRED TWENTY FIVE MILLION FIVE HUNDRED NINETY THOUSAND PESOS LEGAL CURRENCY ($ 23.584.629.725.590.oo), according to detail Revenues Budget and Resources Capital for 1996, as follows: Effective Jurisprudence
Due to the extensive publication of this Act is omitted and reported that the full text is published in the Official Gazette No. 42158 of December 20, 1995 Effective Jurisprudence
ARTICLE 3. The amount of the expenditure financed by the resources for consideration by the Congress under the tax bill amounted to the sum of: FOUR HUNDRED TWENTY THREE THOUSAND FOUR MILLION PESOS ($ 429.403 billion) LEGAL CURRENCY, which are distributed in: FOUR HUNDRED THOUSAND THREE performances THREE MILLION PESOS ($ 203,403,000,000 = CURRENCY HUNDRED TWENTY-SIX LEGAL and investment BILLION PESOS ($ 226 billion) CURRENCY LEGAL and which are detailed in the annex.
PART THREE GENERAL PROVISIONS
the 4th ITEM the general provisions of this law are complementary to law 38 of 1989 and 179 of 1994 Orgánicas the General Budget of the Nation and be applied in harmony with these
CHAPTER I... | || tHE SCOPE.
article 5. 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 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.
Funds without legal Personaría 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.
OF INCOME AND RESOURCES.
ARTICLE 6o. Commitments and obligations corresponding to appropriations financed income from contracts or agreements may only be made when these have been improved public facilities.
ARTICLE 7. 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 nature of these resources to the Directorate General of National Budget, in order to carry out the replevin.
When judges ordered the seizure of income and resources entered in the General Budget of the Nation, 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. The Government may issue securities Treasury -TES- Class "B" based on the faculty of Law 51 of 1990 according to the following rules: they will not have the joint guarantee of the Bank of the Republic; the estimate of the revenue 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 9. The Directorate General of Public Credit Ministry of Finance inform the different organs refinement dates and disbursement of internal and external credit of the Nation. The resources of foreign and domestic credit contracted directly by public institutions of national order will be reported by them to the Directorate General of Public Credit Ministry of Finance.
ARTICLE 10. If, during the 1996 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 11. The Minister 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.
ARTICLE 12. The current revenues of the nation and those contributions and resources 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 monthly in the National Treasury, the total value of contributions established by law.
ARTICLE 13. Financial income originated with resources from the national budget, including trust business, they must be entered in the National Treasury in the following month of collection.
ARTICLE 14. Financial income on investments with resources relating to severance and pension public servants, be used exclusively in the establishment of technical reserves for the payment of such benefits.
ARTICLE 15. 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.
ARTICLE 16. All administrative acts affecting the budget, will have to have the certificate of registration availability and budget, under the terms of Law 38 of 1989 and 179 of 1994 organic budget and its regulations.
Therefore no authority to incur obligations on non-existent appropriations; 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 that have CONFJS authorization to commit resources before its completion; or without the 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 those arrangements will apply.
ARTICLE 17. 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 interests will be addressed moratoria ,. derived from these commitments.
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 19. When staff vacancies will be required to provide certification of its forecast in the budget for the fiscal year 1996. To this end, the Head of Budget ensure the existence of resources 1o. January to 31 December 1996. This will also apply to the Industrial and Commercial Enterprises of the State and semi-public companies governed by the rules of the Industrial and Commercial State.
ARTICLE 20. 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 must be authorized by resolution signed by the chief of the respective organ.
In contracts for the provision of services, including Working Units Senators and Representatives, shall not agree social benefits.
ARTICLE 21. The proposed amendment to staff plants require for consideration and processing, by the Ministry of Finance and Public Credit - Directorate General of 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 expenditures.
5. previous concept of the National Planning Department if investment expenditures are affected.
For all legal purposes, shall be deemed for personal services limit the amount of the budget appropriation.
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 - Directorate General of National Budget, should be required.
boards or boards and higher councils of decentralized entities and university authorities may not issue decisions or resolutions to increase wages., Bonuses, allowances, entertainment expenses, travel expenses, overtime, credits or benefits, or work orders authorize the extension partially or total plant costs and payroll personnel.
Decentralized entities agree on the salary increase of 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 the 4th Act. 1992.
under "Expenses Customs Operation", those costs shall be charged, according to Articles 106 and 107 of the 6th Act. 1992 and 41 of Decree 2117 of 1992, is required of the Tax and Customs for transportation, loading, unloading, packaging, inventory and other expenses necessary for the transfer of goods from the place of arrest to the place where they They must be deposited.
Also be attended by this I cover the expenses incurred by appraisals, analysis of goods, expert opinions, STORAGE OF MERCHANDISE whatever the year of accrual, and enlistment oriented expenditures, preparation, dissemination and implementation of the marketing or disposal thereof by amid the destruction or donation.
ARTICLE 24. The obligations for health-care services, pensions, compensation for vacation, fees arbitration courts, utilities, communications and transport and taxes, fees and fines can be paid with resources fiscal year 1996, whatever the time of causation.
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 26. No officer shall accrue simultaneously dollar salary and allowances, except for those who are legally authorized to do so.
ARTICLE 27. 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 28. The Procurement Plan approved means 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 the 1st paragraph of Article 5 of this law requiring purchase vehicles 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 branches of government.
If vehicles are acquired from the budget of capital expenditure, the previous concept of the National Planning Department will be required.
ARTICLE 29. 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 they will be paid in accordance with the provisions of Law 31 of 1992 or those that modify or add.
ARTICLE 30. The current distribution of national income for fiscal year 1996 will be considered valid and reported municipalities created the National Planning Department - Territorial Development Unit until June 30, 1995 .
the municipalities created and reported after this date will only be taken into account in the distribution of fiscal year 1996, in accordance with the provisions of Decree 2680 of 1993 and 638 1995. When there
doubts about the creation of municipalities Territorial Development Unit will follow the concept on the subject issued by the Ministry of the Interior.
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 population statistics indigenous and extent of the banks of the municipalities of the Magdalena river.
A new municipalities duly reported, will apply the distribution criteria established in Decrees 2680 of 1993 and 638 of 1995.
The Ministry of Finance and Public Credit will only turn what is reported for that purpose by Special Administrative Territorial Development Unit of the National Planning Department.
ARTICLE 31. The resources of the municipalities, from participation in the current revenues of the Nation and the Attorney Located turned to departments and districts, which at the close of the fiscal year 1996 are not found committed or executed , shall be allocated in fiscal year 1997 for the intended constitutional and legal purposes.
ARTICLE 32. 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 33. In furtherance of the Article 11 of Law 60 of 1993, and while regional authorities assume these activities, the fiscal support for 1996 shall, in constant terms, health services and education , based appropriations 1995. 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 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 they assume the latter with its own resources or resource s from the participation of municipalities in the current revenues of the Nation.
ARTICLE 34. The National Government incorporated in the General Budget of the Nation of fiscal year 1996 $ 157,512,000 equivalent to 100% of the payment of social benefits of the Magisterium, which will be distributed based on the parameters established in the Law 60, 1993. This figure includes $ 14,722,000 if approved the Tax Project which is submitted to Congress.
ARTICLE 35. 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 three months from the date of issue of this law, and require the approval of the Ministries of Health and Education.
In such agreements, the most convenient system management of resources which may extend to the organization of its accounts for the tax that correspond located the districts, regional education funds and sectional health services will be available.
ARTICLE 36. The bodies listed in the first paragraph of Article 5 of this Law shall be submitted to the National Planning Department before March 30, 1996, the investment budget duly regionalized including allocations which have been incorporated as Ios national and cofinanced projects with local authorities.
Similarly and in the same period must submit the regionalization of the total budget to the Directorate General of National Budget Ministry of Finance and Public Credit.
When modifications to the budget affecting regionalization are made, the different bodies must submit this information to the National Planning Department and the Directorate General of National Budget Ministry of Finance and Public Credit, in the month following the improvement of the operation .
may make distributions in the revenue budget expenditure v without changing your destination or amount, by order signed by the head of the respective organ if it is contributions of the Nation, or by agreement or resolution of the boards or boards of Directors for own resources of the Public establishments of the National Order. In the case of the Superintendents and Administrative Special Units, distributions will by the head of them done, or his substitute.
Such administrative acts required for validity of the approval of the Ministry of Finance and Public Credit - Directorate General of National Budget.
The heads of the bodies liable for the legality of the acts in question.
In the case of appropriations corresponding to the investment budget, it will require the prior opinion of the National Planning Department.
Distributions make their bodies sectional or regional, are exempt from approval, unless the budget appropriations so ordered.
ARTICLE 38. When the organs that are part of the General Budget of the Nation, the Industrial and Commercial State and Societies of Mixed Economy at the national regime subject to those made distributions of some of the concepts of spending or They enter into contracts with each other. with the exception of credit, affecting their budgets, will make adjustments by orders of Chief of the organ, if it comes to national resources, or agreement or resolution of the Boards or Boards of Directors in other cases. In the Superintendents and Special Administrative Units such adjustments must by the head of the same or person acting done.
The procedure provided for in this Article shall also apply when contracts with regional and local public bodies are held.
These operations require prior budgetary concept of the National Planning Department when they affect investment spending. The Ministry of Finance and Public Credit - Directorate General of National Budget, countersign the acts of bodies and resolutions or agreements Boards or Boards of Directors, which must be submitted for this purpose, accompanied by the corresponding certificate of budgetary availability and justification economic in which the object, value and duration of contracts stated.
The heads of the bodies liable for the legality of the acts in question.
ARTICLE 39. Corresponds to analyze and conceptualise CONFIS on tax applications the Annual Operating Plan Investment prior to its submission to CONPES.
ARTICLE 40. Amendments to PAC investment requested by agencies require concept of the National Planning Department.
ARTICLE 41. In order to provide economic and financial recovery of all kinds, authorize the Nation and its decentralized entities to carry crosses accounts with each other or with their decentralized territorial entities and on the obligations that have reciprocally. For these purposes prior agreement between the parties will be required. This should be reflected in the budget, retaining only the destination for which they were scheduled the respective appropriations.
For legal obligations of origin which has the nation and its decentralized entities with other public bodies, they must take account, for purposes of these offsets, transfers and contributions to any title, the first they have been made in the past in any fiscal year. If there remain some balance against the nation this may sufragarlo through public debt, without implying any operating budget. It also may be issued without any operation involving budget, pension bonds that treats the Law 100 of 1993 and promissory notes issued for the Pension Reserve Fondo.de Caja Agraria. All these titles should be budgeted for purposes of redemption.
When the qualities of creditor and debtor in the same person are combined in the process of liquidation or privatization of national bodies of public law, the accounts are automatically compensated.
The loss or deficit mentioned in letter e) of Article 27 of Law 31 of 1992 that corresponds to the Nation address may be paid with bonds issued by the Government.
ARTICLE 42. Authorize the National Government to redeem at par value in 1996, under the debt service the public debt securities of the Nation granted in favor of the Caja Agraria Industrial y Minero.
APPLICABILITY OF THE FUTURE.
ARTICLE 43. 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.
ARTICLE 44. Where there
budget appropriation in the public debt service may be made anticipate the payment of the loan contracts. They may be addressed under the current term obligations of external public debt in January 1997.
ARTICLE 45. When an organ requires celebrate commitments covering several fiscal years, you must obtain authorization to commitments for future years.
ARTICLE 46. The resources required to develop the activities of the previous article shall be incorporated into the draft budget d the corresponding fiscal year.