1995 ACT 224
Official Journal No. 42.158 of 20 December 1995
For which the Budget of Rentas and Capital Resources is decreed and the Appropriations Act for the fiscal life of January 12 to December 31, 1996.
THE CONGRESS OF COLOMBIA,
REVENUE AND CAPITAL RESOURCES BUDGET
ARTICLE 1o. Fijase the computes of the income and capital resources budget of the Treasury of the Nation for the fiscal life of the 1st. From January to December 31, 1996, in the sum of TWENTY-THREE BILLION FIVE HUNDRED AND EIGHTY-FOUR THOUSAND SIX HUNDRED AND TWENTY-NINE MILLION SEVEN HUNDRED AND TWENTY-FIVE THOUSAND FIVE HUNDRED AND NINETY-FIVE HUNDRED AND NINETY PESOS LEGAL CURRENCY ($23.584,629.725.590.oo), according to the Budget of Rentas and Capital Resources for 1996, as follows:
Due to the length of this Law its publication is omitted and the full text is reported to be published in Official Journal No. 42,158 of December 20, 1995
ARTICLE 3o. The amount of the expenses financed by the resources that are submitted to the Congress under the tax bill amount to the sum of: FOUR HUNDRED AND TWENTY-NINE THOUSAND FOUR HUNDRED THREE MILLIONS OF PESOS ($429,403,000,000) LEGAL CURRENCY, which are distributed in: operations TWO HUNDRED AND THREE THOUSAND FOUR HUNDRED AND THREE MILLION PESOS ($203,403,000,000 = LEGAL CURRENCY and investment TWO HUNDRED AND TWENTY-SIX BILLION PESOS ($226,000,000,000) LEGAL CURRENCY and the detail of which is presented in the Annex.
ARTICLE 4. The general provisions of this law are complementary to Law 38 of 1989 and 179 of 1994 Organic of the General Budget of the Nation and should be applied in harmony with these.
OF THE APPLICATION FIELD.
ARTICLE 5o. 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 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 bodies to which they belong.
OF RENTS AND RESOURCES.
ARTICLE 6o. The commitments and obligations of the public establishments corresponding to the appropriations financed with income from contracts or agreements can only be assumed when these have been perfected.
ARTICLE 7o. 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 to ensure that the nature of these resources is applied to the Directorate-General of the National Budget, in order to carry out the embargo.
When the judges order the income and resources embargo incorporated in the General Budget of the Nation, 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 patrimony of the official who ordered the embargo.
ARTICLE 8. The National Government will be able to issue Treasury securities-TES-Class "B" on the basis of the law of Law 51 of 1990 in accordance with the following rules: they will not have 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.
ARTICLE 9o. The General Directorate of Public Credit of the Ministry of Finance will inform the different bodies of the dates of the improvement and disbursement of the resources of the internal and external credit 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 General Directorate of Public Credit of the Ministry of Finance.
ARTICLE 10. In case, during the 1996 budget, a mixed economy society 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. Where securities are cancelled with shares, there shall be no budgetary operation.
ARTICLE 11. The Minister of Finance and Public Credit, in agreement with the CONIS, will set the technical criteria for the management of the surplus of National Treasury liquidity in line with the objectives currency, currency exchange and interest rate in the short and long term.
ARTICLE 12. The current income of the Nation and those contributions and resources that have not been authorized in the legal norms to another organ must be entered in the Treasury Department. National, by those who are in charge of their collection.
The Superintendents will have to enter monthly in the National Treasury Department, the total value of the contributions established in the law.
ARTICLE 13. Financial returns originating from National Budget resources, including fiduciary business, should be entered in the National Treasury Department in the month following its raised.
ARTICLE 14. 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.
ARTICLE 15. The product of the reintegrals of surplus members 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 appropriations in the General Budget of the Nation.
ARTICLE 16. All administrative acts that affect the respective budget, will have to have the certificate of availability and budget registration, in the terms of Laws 38 of 1989 and 179 of 1994 organic 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 are not authorized by the CONFJS to commit the resources prior to their improvement; 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.
ARTICLE 17. 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 unforeseen costs, adjustments and revision of moratorical values and interests will be met. these commitments.
ARTICLE 18. 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. The authorising officer shall be responsible for disciplinary, fiscal and criminal charges for failing to comply with this rule.
ARTICLE 19. When staff vacancies are provided, it will require the certification of your estimate in the budget for the 1996 tax. To this end, the Head of Budget shall ensure the existence of the resources of 1o. from January to 31 December 1996. This will also apply to the Industrial and Commercial Companies of the State and Companies of Mixed Economy that are governed by the rules of the Industrial and Commercial Companies of the State.
ARTICLE 20. 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 longer than three months, must be authorized by resolution subscribed by him, head of the respective organ.
In the service delivery contracts, including those of the Senators and Representatives Working Units, no social benefits can be agreed.
ARTICLE 21. The proposal to modify personnel plants will require for consideration and processing by the Ministry of Finance and Public Credit-Directorate General of the National Budget. 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.
For all legal purposes, the amount of the budget appropriation will be understood as the limit value for personal services.
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.
ARTICLE 22. The boards or boards of directors and top boards of the decentralized entities and university entities may not issue agreements or resolutions that increase salaries, 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 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; have collective convention shall be subject to the provisions of Article 9o of Law 4a. of 1992.
ARTICLE 23. By the item "Customs Operation Expenses", those expenses that, according to the items 106 and 107 of Law 6a. In 1992 and 41 of Decree 2117 of 1992, the Directorate of National Taxes and Customs must be carried out by means of transport, loading, unloading, packing, inventories and other expenses necessary for the movement of the goods from the place of apprehension to the place where they are to be deposited.
Will also be addressed by this cover the expenses incurred by guarantees, analysis of goods, expert opinions, any year of its causation, and expenses oriented to the enlistment, preparation, dissemination and realization of the marketing or disposal by means of destruction or donation.
ARTICLE 24. The obligations for medical services-care, pensions, compensation for vacations, fees of the courts of arbitration, public services, communications and transport taxes, taxes and fines, will be able to pay with the resources of the tax term 1996, whatever the moment of its causation.
ARTICLE 25. 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.
ARTICLE 26. No official may earn in dollars at the same time salary and duty, except for those who are legally authorized to do so.
ARTICLE 27. 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 bodies that make up the General Budget of the Nation.
ARTICLE 28. The Purchasing Plan will be understood to be approved at the time of including the appropriations in the corresponding draft budget by the Directorate General of the National Budget and will 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 paragraph 1 of Article 5o of this law require 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 the Presidents of the Public Power Ramas.
If vehicles are purchased from the investment expense budget, the prior concept of the National Planning Department will be required.
ARTICLE 29. 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 the treaties. 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 shall be paid in accordance with the provisions of Law 31 of 1992 or those amending or adding to it.
ARTICLE 30. In the distribution of the Nation's current income for the fiscal period of 1996, the municipalities created validly and reported to the National Department of Planning will be taken into account. Territorial Development Unit until 30 June 1995.
The municipalities created and reported after this date will only be taken into account in the distribution of the tax term of 1996, in accordance with the provisions established by the Decrees 2680 of 1993 and 638 of 1995.
When there are doubts about the creation of municipalities, the Territorial Development Unit will abide by the concept that the Ministry of the Interior will issue.
For the purposes of distribution, population indicators, unmet basic needs, poverty and service coverage of DANE, based on the 1985 census and financial information of municipalities, will be used. Indigenous population statistics and extension of the bank of the municipalities of the Magdalena River.
To the new municipalities duly reported, they will be applied the distribution criteria established in the Decrees 2680 of 1993 and 638 of 1995.
The Ministry of Finance and Public Credit will only rotate what is reported to it for this purpose by the Special Administrative Unit of Territorial Development of the National Department of Planning.
ARTICLE 31. The resources of the municipalities, from the participation in the current income of the Nation and the Fiscal Located to the departments and districts, that at the end of the fiscal life In 1996, they will not be committed or executed, they will have to be assigned in the fiscal year 1997, for the purpose of constitutional and legal purposes.
ARTICLE 32. The percentage of the sale of the Sales Tax assigned to the Departmental Departmental Boxes and the Social Security Fund of the Magisterium, for 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;
ARTICLE 33. In development of the provisions of article 11 of Law 60 of 1993, and while the territorial entities assume these activities, the Fiscal 1996 will guarantee, in constant terms, health and education services, based on the appropriations of 1995. 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 the education sector.
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. [passage omitted] (La Nacion, 24 March) Neither of those who assume the latter with their own resources or with resources from the participation of the municipalities in the current income of the Nation.
ARTICLE 34. The National Government will incorporate in the General Budget of the Nation of the Tax Vigency of 1996 $157.512 million equivalent to 100% of the payment of social benefits of the Magisterium, which will be distributed on the basis of the parameters set out in Law 60 of 1993. This figure includes $14.722 million if approved by the Tax Project that is submitted for consideration by Congress.
ARTICLE 35. Without prejudice to the technical and administrative intervention of the Nation through the respective ministry of which it 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 these agreements, the Districts shall have a maximum period of three 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 convenient system of resource management will be available, which may consist of the organization of its accounts for the fiscal position of the districts, regional educational funds, and sectional health services.
ARTICLE 36. The organs listed in the first paragraph of article 5o of this law shall refer to the National Department of Planning, before March 30, 1996, the duly regionalised investment budget including allocations that have been incorporated as national and Ios projects co-financed with territorial entities.
In the same way and within the same period, they will have to send the regionalization of the total budget to the General Directorate of the National Budget of the Ministry of Finance and Public Credit.
When modifications are made to the budget that affect regionalization, the different bodies will have to submit this information to the National Planning Department and the Directorate General of the National Budget of the Ministry of Education. Hacienda y Crédito Público, within the month following the improvement of this operation.
ARTICLE 37. Distributions may be made in the revenue and expenditure budget, without changing its destination or amount, by means of a resolution subscribed by the head of the respective body in case of contributions from the Nation, or by agreement or resolution of the Boards or Directive Councils for the own resources of the Public Establishments of the National Order. In the case of the Superintendents and Special Administrative Units, the distributions must be carried out by the head of the same, or who does his or her times.
Such administrative acts will require the approval of the Ministry of Finance and Public Credit-General Directorate of the National Budget.
The heads of the organs will respond to the legality of the acts mentioned.
When it comes to appropriations that correspond to the Investment Budget, it will be required from the previous concept of the National Department of Planning.
The distributions that the organs make to their sectionals or regional, are excepted from the approval, except that the budgetary appropriations so order.
ARTICLE 38. When the organs that are part of the General Budget of the Nation, the Industrial and Commercial Companies of the State and the Companies of Mixed Economy of the national order subject to the regime of those make distributions from one of the concepts of expenditure or conclude contracts with each other. with the exception of those of credit, which affect their budgets, shall make adjustments by means of resolutions of the Chief of the Body, in the case of the resources of the Nation, or the agreement or resolution of the Boards or Councils in other cases. In the Superintendents and Special Administrative Units these adjustments must be made by the boss of the same or who does his or her times.
The procedure provided for in this Article shall also apply when contracts are concluded with regional and local public entities.
These budget operations require the prior concept of the National Planning Department when it affects investment expenses. The Ministry of Finance and Public Credit-Directorate General of the National Budget, will endorse the acts of the organs and the resolutions or agreements of the Boards or Directive Councils, which must be submitted for these purposes, accompanied by the respective certificate of budgetary availability and its economic justification for the purpose, value and duration of the contracts.
The heads of the organs will respond to the legality of the acts mentioned.
ARTICLE 39. It is up to the CONIS to analyze and conceptualize the fiscal applications of the Annual Investment Plan prior to its presentation to CONPES.
ARTICLE 40. The modifications to the investment PAC requested by the agencies will require the National Planning Department.
ARTICLE 41. In order to provide economic and financial sanitation of any order, authorize the Nation and its decentralized entities to carry out cross-border accounts with each other or with territorial entities. and their decentralized, on the obligations that they reciprocally have. Prior agreement between the parties will be required for these purposes. These operations should be reflected in the budget, retaining only the destination for which the respective appropriations were programmed.
In the case of obligations of legal origin that the Nation and its decentralized entities have for other public bodies, transfers and contributions shall be taken into account for the purposes of these compensations. that the former have made the last in any tax term. If any balance is left against the nation, it will be able to bear it through public debt securities, without involving any budgetary operation. Likewise, it may be issued, without involving any budgetary operation, the pension bonds that the Law 100 of 1993 deals with and the promissory notes issued for the Fund's Pension Reserves Fund. All these titles must be budgeted for the purpose of redemption.
When in the process of liquidation or privatisation of national public law bodies the qualities of creditor and debtor in the same person are combined, the accounts shall be automatically compensated.
The loss or deficit in the literal (e) of article 27 of Law 31 of 1992 that corresponds to the Nation may be paid with securities issued by the National Government.
ARTICLE 42. Authorize the National Government to redeem by its nominal value in 1996, with the debt service the securities securities of the Nation's public debt granted in favor of the Caja de Credit Industrial and Minero.
OF FUTURE VIGENCIES.
ARTICLE 43. The commitments acquired from the available appropriations that cover the following tax validity do not require the authorization of future vigencies. For this purpose, the budget reserves must be set up.
ARTICLE 44. When there is a budget appropriation in the service of public debt, you will be able to anticipate the payment of the borrowing contracts. The obligations of the external public debt of January 1997 may be covered by the current term of office.
ARTICLE 45. When an organ requires commitments to cover several fiscal vigencies, it must obtain authorization to commit future vigencies.
ARTICLE 46. The resources necessary to develop the activities of the previous article must be incorporated in the budget projects for the corresponding fiscal life.