Key Benefits:
1996 LAW 331
(December 18)
Official Journal No. 42,946, December 24, 1996.
By which the budget of rents and capital resources and appropriations for the fiscal life of the 1o are decreed. from January to 31 December 1997.
THE CONGRESS OF COLOMBIA,
DECRETA:
REVENUE AND CAPITAL RESOURCES BUDGET
ARTICLE 1o. Note the computes of the Treasury of the Nation's income and capital resources budget for the fiscal year from January 1 to December 31, 1997, in the sum of twenty-nine billion pesos. nine hundred and twenty-six thousand three hundred and fifty-three million three hundred thousand legal currency ($29,926.353.300.oo), according to the detail of the Capital Resources and Resources Budget for 1997, as follows:
NOTE: The budget figures should be consulted in the Official Journal printed No. 42946 24 December, 1996. p. 1.
ARTICLE 2o. EXPENSE BUDGET OR APPROPRIATIONS ACT. Appropriate to meet the operating expenses, investment and public debt service of the General Budget of the Nation during the fiscal period from January 1 to December 31, 1997, a sum worth: THIRTY BILLION THREE HUNDRED SIXTY-SIX THOUSAND THREE HUNDRED AND FIFTY-THREE MILLION THREE HUNDRED THOUSAND PESOS LEGAL CURRENCY. ($30,366.353.300.000.oo), according to the detail below:
NOTE: The budget figures should be consulted in the Official Journal printed No. 42946 24 December, 1996. p. 1.
GENERAL PROVISIONS
ARTICLE 3o. The general provisions of this law are complementary to Law 38 of 1989, 179 of 1994 and 225 of 1995 Organic of the General Budget of the Nation and should be applied in harmony with these.
OF THE APPLICATION FIELD
ARTICLE 4. The general provisions govern the organs that make up the General Budget of the Nation.
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 5o. The National Government will be able to issue Treasury Class B Treasury securities based on the faculty of Law 51 of 1990 in accordance with the following rules: they will not have the solidarity guarantee of the Bank of the Republic; the estimate of the proceeds of 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; returns will be attended by the General Budget of the Nation; its redemption will be attended to charge to the resources of the General Budget of the Nation, with the exception of temporary treasury operations, the amount of which will be fixed in the decree authorizing them; they may be administered directly by the Nation; they may be The 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 budgetary appropriations. for the amount of these.
ARTICLE 6o. 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 7o. The current income of the Nation and those contributions and resources that are not authorized in the legal norms for its management to another body, must be entered in the Treasury Department. National, by those who are in charge of their collection.
The Superintendents that are not a budget section will have to record monthly in the National Treasury Department, the total value of the contributions established in the Law.
EXPENSES
ARTICLE 8o. 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.
With the appropriations of each budget item that will be affected by the initial commitments, the obligations arising from these commitments, such as unforeseen costs, adjustments and revision of values and interests, will be met. moratoria and nationalisation costs.
ARTICLE 9o. Prohibits from dealing with administrative acts or obligations that affect the expense budget when they do not meet the legal requirements or are configured as completed facts. The legal representative and the authorising officer of the expenditure or in whom they have delegated, shall be liable to disciplinary, fiscal and criminally for failure to comply with this rule.
ARTICLE 10. 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 11. When vacant jobs are provided, the certificate of budget availability will be required for the 1997 tax year. Through this, the Head of Budget will guarantee the existence of the resources from 1 January to 31 December 1997, for all staff expenditure.
All public servants ' provision of jobs should correspond to those provided for in the staff plant, including the links of the official workers.
Any provision of employment that is 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 organ.
In service delivery contracts, including those of the Labor Units of Representatives, no social benefits can be agreed upon.
ARTICLE 12. 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.
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 National Budget.
ARTICLE 13. The Boards or Councils and Senior Councils of the Decentralized Entities and university entities may not 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 pay rise of official workers who do not have collective convention, within the limits of the contracts, those set by the National Government and by the legal provisions; those who have collective convention will be subject to the provisions of the href="ley_0004_1992.html#9"> article 9o. of Law 4a., 1992.
ARTICLE 14. The obligations for medical services-assistance, pensions, public services, and customs operation expenses acquired in 1996-will be able to be paid with the resources of the tax 1997.
ARTICLE 15. Resources for training and social welfare programs cannot be designed to create or increase wages, bonuses, bonuses, premiums, social benefits, extra legal 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 under the internal regulations of the, respective organ.
Social Welfare and Training programs, which will authorize legal provisions, will include the necessary elements to carry out them, with the exception of alcoholic beverages.
ARTICLE 16. No official may earn in dollars at the same time salary and duty, except for those who are legally authorized to do so.
ARTICLE 17. 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 18. 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 bodies that are dealing with article 4 of this law require the purchase of vehicles, they must obtain prior authorization from the General Directorate of the National Budget. To this end, a justification should be included in the inventory of vehicles and their replacement programme. 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 19. 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 the 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 the provisions of Law 31 of 1992 or those amending or adding to it.
ARTICLE 20. In the distribution of the Nation's current income for the fiscal period of 1997, the municipalities created validly and reported to the National Department of Planning will be taken into account. Territorial Development Unit until 30 June 1996.
The municipalities created and reported after this date will only be taken into account in the distribution of the 1997 tax period, 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 DANE service coverage, based on the 1993 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 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 21. 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 1997, they will not be committed or executed, they will have to be assigned in the fiscal year 1998, for the purpose of the constitutional and legal purposes.
ARTICLE 22. The percentage of the sale of the sales tax assigned to the forecast department 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 23. The organs in question in Article 4 of this Law shall refer to the National Planning Department, before March 30, 1997, the duly regionalized investment budget. including allocations that have been incorporated as national and 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 24. Distributions may be made in the revenue and expenditure budget, without changing its destination or amount, by resolution subscribed by the head of the respective body. In the case of the public establishments of the national order these distributions will be made by resolution or agreement of the boards or boards of directors but there are boards or councils directors will do so the legal representatives of these.
In order to avoid duplications in cases in which the distribution affects the budget of another body that makes part of the General Budget of the Nation, the same administrative act will serve as a basis for reducing the appropriations of the body. which distributes and incorporates those of the receiving organ.
The budget execution of these should be initiated in the same currency of the distribution, in case of need to open subordinate.
Such administrative acts will require the approval of the Ministry of Finance and Public Credit for the approval of the 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 25. The legal representative and the authorising officer of the expenditure of the organs that make up the General Budget of the Nation will have to meet priority with the attention of the salaries of personnel, benefits social services, public services, insurance, maintenance, sentences, pensions and transfers associated with the payroll. Failure to comply with this provision is a cause of misconduct by the legal representative and the authorising officer.
ARTICLE 26. 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 for the Pension reserves of the Agrarian 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 27. Authorize the National Government to redeem by its nominal value in 1997, with the debt service the securities securities of the Nation's public debt granted in favor of the Caja de Credit Agrarian, Industrial and Minero.
OF FUTURE VIGENCIES
ARTICLE 28. The commitments made from the available appropriations that cover the following tax validity do not require the authorization of future vigrencies. For this purpose, the budget reserves must be set up.
ARTICLE 29. 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 1998 may be covered by the current term of office.
ARTICLE 30. When an organ requires commitments to cover several fiscal vigencies, it must obtain authorization to commit future vigencies.
ARTICLE 31. The resources necessary to develop the activities of the previous article must be incorporated into the budget projects of the corresponding fiscal life.
VARIAS PROVISIONS
ARTICLE 32. The National Government in the settlement decree will classify and define revenue and expenditure. Likewise, when the items are incorporated in rentalistic numerals, sections, programs and subprograms that do not correspond to their nature, they will be located in the appropriate place.
The Ministry of Finance and Public Credit Directorate General of the National Budget will make by resolution, operations that in the same sense are required during the course of the term.
ARTICLE 33. The Ministry of Finance and Public Credit Directorate General of the National Budget or at the request of the Head of the respective body shall make by resolution the clarifications and corrections of This is necessary to amend the transcription and arithmetic errors that appear in the General Budget of the Nation for the fiscal life of 1997.
In the case of the Investment Expenditure Budget, the previous concept of the National Planning Department will be required.
ARTICLE 34. 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 according to the objectives currency, currency exchange and interest rate in the short and long term.
ARTICLE 35. 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 36. 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 37. The Ministry of Finance Directorate General of the National Budget may order visits, request the presentation of books, vouchers, cash reports and banks, budget reserves, and accounts payable, financial statements and other documents deemed appropriate for the proper programming and implementation of the resources incorporated in the budget.
ARTICLE 38. The Ministry of Finance and Public Credit Directorate General of the National Budget will be able to refrain from bringing forward the formalities of any budgetary operation of those organs that do not comply with the the objectives and targets set out in the Financial Plan, in the macroeconomic programme of the national government and in the annual Caja programme. To this end, the bodies shall send to the Directorate-General of the National Budget monthly reports on the implementation of revenue and expenditure, within the first five (5) days of the following month.
The execution reports should be presented in detail, according to the formats that the General Directorate of the National Budget has for this purpose.
ARTICLE 39. The legal representation and management of the debt service expenditure is carried out by the Minister of Finance and Public Credit or in whom this delegate, according to the provisions of the Organic Law of the Budget.
ARTICLE 40. The public server that receives an embargo order on the resources incorporated in the General Budget of the Nation, including the transfers that the Nation makes to the territorial entities, is obligated to to carry out the necessary procedures for requesting, as appropriate, the constancy of the nature of these resources to the Directorate General of the National Budget, in order to carry out the embargo.
ARTICLE 41. The accounts payable and the budget reserves of the 1996 fiscal year, the surplus monies received from the Nation by all the organs, will be reintegrated into the Directorate of the National Treasury no later than 15 February 1997. The refund shall be endorsed by the expenditure authorising officer and the respective management officer.
ARTICLE 42. The budgetary reserves corresponding to the fiscal year of 1996 that would not have been executed by 31 December 1997 will expire without exception. As a result, the officials of the respective organs will reintegrate the monies from the Nation to the National Treasury Department, before 31 January 1998.
