ACT 331 OF 1996
Official Gazette No. 42,946, December 24, 1996.
Whereby the budget of revenues and capital resources and appropriations bill for fiscal year decreed the 1o. January to 31 December 1997. Summary
CONGRESS OF COLOMBIA DECREES
PART I. 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 January 1 to December 31, 1997, in the sum of twenty-nine billion nine hundred twenty-six thousand three hundred fifty-three million three hundred thousand pesos legal currency ($ 29.926.353.300.oo), as detailed Revenue Budget and Capital Resources for 1997, as follows:
NOTE: the budget figures should refer to the printed Official Gazette No. 42946 on December 24, 1996. p. 1. PART II
. EXPENDITURE BUDGET APPROPRIATIONS ACT OR. Lay hold to meet operating costs, investment and servicing of the public debt of the General Budget of the Nation during the fiscal year from January 1 to December 31, 1997, a sum amounting to: THIRTY BILLION THREE HUNDRED SIXTY-SIX THOUSAND THREE HUNDRED FIFTY-THREE MILLION THREE HUNDRED THOUSAND PESOS LEGAL CURRENCY. ($ 30.366.353.300.000.oo), as detailed below Meeting on:
NOTE: The budget figures should refer to the printed Official Gazette No. 42946 on December 24, 1996. p.
1. PART III. GENERAL PROVISIONS
ARTICLE 3. The general provisions of this law are complementary to Law 38 of 1989, 179 1994 and 225 1995 Orgánicas the General Budget of the Nation and be applied in harmony with them.
CHAPTER I. SCOPE OF
ARTICLE 4. The general provisions governing bodies that make up the General Budget of the Nation.
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 regulations regulating bodies to which they belong.
OF INCOME AND RESOURCES
The 5th ITEM. 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 estimated revenue of 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 6o. 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 at the national These will be reported by the Directorate General of Public Credit Ministry of Finance.
ARTICLE 7. 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 Superintendencies than a budgetary section must enter monthly in the National Treasury, the total value of contributions established by law.
CHAPTER III. EXPENDITURE
Article 8. The impact on 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.
Charged to the appropriations of each budget item that are affected by the initial commitments, obligations under these commitments, such as unexpected costs, adjustments and revision of values and interests moratoriums and nationalization expenses will be addressed.
Article 9. Prohibits handle administrative acts or obligations affecting the spending budget when you do not meet the legal requirements or are configured as faits accomplis. The legal representative and computer spending or whom they delegate, respond disciplinary and criminal prosecutor for violating the provisions of this rule.
ARTICLE 10. The commitments and obligations corresponding to appropriations financed income from contracts or agreements may only be made when they have perfected public establishments.
ARTICLE 11. When vacancies are provided will require the certificate of budgetary availability for the fiscal year 1997. Through this, the Chief of Budget ensure the existence of resources from 1 January to 31 December 1997 , all personal expenses.
Every provision of employment of public servants should correspond to those provided in the staffing, including the linkages of official workers.
Any provision of employment 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 organ.
In contracts for the provision of services, including Working Units Senators Representatives may agree not social benefits.
ARTICLE 12. The proposed amendment to staff plants require for consideration and processing, by the Ministry of Finance and Public Credit Department 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 amendments to staff plants when they have. obtained the budgetary viability of the Ministry of Finance and Public Credit Department of National Budget.
ARTICLE 13. 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. Effective Jurisprudence
Decentralized entities agreed wage increase of workers without official 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. Law of the 4th., 1992. Effective Jurisprudence
ARTICLE 14. The obligations for health-care services, pensions, public services and handling customs operations acquired in 1996, may be paid with the resources of the fiscal year 1997.
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 public servants, and serve 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, the respective body.
Social Welfare programs and training, authorized by legal provisions, include the necessary elements to carry them out, except for alcoholic beverages.
ARTICLE 16. No officer shall accrue simultaneously dollar salary and allowances, except for those who are legally authorized to do so.
ARTICLE 17. 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 18. 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 referred to in article 4 of this law requiring purchase vehicles must obtain prior approval from the Directorate General of National Budget. To this it must include a justification in vehicle inventory and replacement program detailing. Excepted the 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 19. 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 20. The current distribution of national income for fiscal year 1997 will be considered valid and reported municipalities created the National Planning Department Territorial Development Unit until 30 June 1996. | || municipalities created and reported after this date will only be taken into account in the distribution of fiscal year 1997, in accordance with the provisions of Decree 2680 of 1993 and 638 1995. When there is doubt
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 1993 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 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 21. 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 end of the fiscal year 1997 are not committed or executed , shall be allocated in fiscal year 1998 for the planned constitutional and legal purposes.
ARTICLE 22. The percentage of the transfer of sales tax allocated to departmental provident funds and the Social Benefit Fund 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 23. The bodies referred to in article 4 of this Act shall be submitted to the National Planning Department before March 30, 1997, the investment budget duly regionalized including allocations which have been incorporated as 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 budget of income and expenses, without changing its destination or amount, by order signed by the head of the respective organ. In the case of public establishments of national order these distributions will be made by resolution or agreement of the boards or boards but there are boards or directors councils will the legal representatives of these.
To avoid duplication in cases where the distribution affects the budget of another organ that is part of the General Budget of the Nation, the same administrative act as a basis for reducing the appropriations body that distributes and incorporate the receiving organ.
The budget implementation thereof shall be initiated on the same effective date of the distribution, if required will open subordinases.
Such administrative acts required for validity of the approval of the Ministry of Finance and Public Credit Directorate General of 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 25. The legal representative and computer spending bodies that make up the General Budget of the Nation will primarily meet the attention of staff salaries, social benefits, utilities, insurance, maintenance, judgments, pensions and transfers associated with payroll. Breach of this provision is grounds for misconduct legal representative and computer spending.
ARTICLE 26. 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 is 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 fund 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 27. Authorize the National Government to redeem at par value in 1997, under the debt service the public debt securities of the Nation granted in favor of the Agrarian, Industrial and Mining Credit .
CHAPTER IV. APPLICABILITY OF FUTURE
ARTICLE 28. 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 29. 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 1998.
ARTICLE 30. When an organ requires celebrate commitments covering several fiscal years, you must obtain authorization to commitments for future years.
ARTICLE 31. The resources required to develop the activities of the previous article shall be incorporated in the draft budget for the fiscal year.
CHAPTER VI. MISCELLANEOUS PROVISIONS
ARTICLE 32. The National Government in the settlement decree classify and define the income and expenses. Likewise, when items are incorporated into rentier paragraphs, sections, programs and subprograms that do not correspond to their nature, located at the relevant site.
The Ministry of Finance and Public Credit Department of National Budget will by resolution operations in the same direction as required during the course of the term.
ARTICLE 33. The Ministry of Finance and Public Credit Department of National Budget office or at the request of the Head of the respective body shall by resolution clarifications and corrections necessary to amend legend transcription errors and arithmetic contained in the Budget General's Office for fiscal year 1997.
in the case of investment expenditure budget prior concept of the National Planning Department will be required.
ARTICLE 34. 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.
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.
ARTICLE 36. 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 37. The Ministry of Finance Directorate General of National Budget may order visits, request the submission of books, receipts, cash and bank reports, budget reserves and accounts payable, financial statements and other documents deemed appropriate for the appropriate programming and implementation of resources incorporated into the budget.
ARTICLE 38. The Ministry of Finance and Public Credit Department of National Budget may refrain from advancing any budgetary procedures of operation of those bodies that violate the objectives and goals outlined in the Financial Plan in the Macroeconomic Program of the National Government and the Annual Program Fund. To this end, the bodies sent to the Directorate General of National Budget monthly reports on the implementation of revenue and expenditure, within five (5) days of the following month.
The implementation reports should be presented in detail, according to the formats for that purpose designed the Directorate General of National Budget.
ARTICLE 39. The legal representation and management spending debt service is headed by the Minister of Finance or his delegate, according to the provisions of the Organic Budget Law.
ARTICLE 40. A 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 to be requested by the corresponding constancy of the nature of these resources to the Directorate General of National Budget, in order to carry 'out the replevin. Effective Jurisprudence
ARTICLE 41. Constituted
accounts payable and budget reserves of the fiscal year 1996, the excess monies received from the Nation by all organs, will be reinstated to the National Treasury no later than 15 February 1997. the refund shall be endorsed by the computer spending and the respective management officer.
corresponding budgetary reserves the fiscal year 1996 which have not been executed as of December 31, 1997 expire without exception. Consequently, management officials of the respective bodies reimbursed the money of the nation to the National Treasury, before January 31, 1998.