Key Benefits:
ACT 413
(November 19)
Official Journal No. 43,176 of 20 November 1997
in Official Journal No. 43,176 of November 20, 1997 >
For which the Budget of Rentas and Resources of Capital and Appropriations for the Law of Appropriations for the Fiscal Term of January 1 to 31 December 1998 is decreed.
COLOMBIA CONGRESS
DECRETA:
REVENUE AND CAPITAL RESOURCES BUDGET
ARTICLE 1o. Set the computes of the Nation's Treasury Capital Resources and Resources Budget for fiscal life from January 1 to December 31, 1998, in the sum of THIRTY-EIGHT BILLION. SEVEN HUNDRED BILLION PESOS LEGAL ($38,700,000,000,000), according to the detail of the Capital Resources and Resources Budget for 1998, as follows:
REVENUE FROM THE NATION ' S GENERAL BUDGET
I. NATIONAL BUDGET REVENUE
34.726.604.331,414
14.973.958.125.847
....
1997 >
ARTICLE 2o. SPENDING BUDGET OR APPROPRIATION BILL. Apropriate to address the operating, investment, and service expenses of the public debt of the General Budget of the Nation during the fiscal life of the 1st. From January to 31 December 1998, a sum worth: THIRTY-EIGHT BILLION SEVEN HUNDRED BILLION PESOS LEGAL CURRENCY (38,700,000,000,000), according to the detail below:
1997 >
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 personality must be created by law or by their express authorization and will be subject to the norms 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 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 6o. The General Directorate of Public Credit of the Ministry of Finance and Public Credit will inform the different bodies of the dates of the improvement and disbursement of the internal credit resources and 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 and Public Credit.
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, which 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 budget availability certificate will be required for the 1998 fiscal year. Through this, the Head of Budget will guarantee the existence of the resources of the 1o. For the period from January to 31 December 1998, 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 the service delivery contracts, including those of the Senators and Representatives Working Units, no social benefits can be agreed.
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 Budget National.
ARTICLE 13. The Boards of Directors and Higher Councils of the Decentralized Entities of the National Order, whatever their nature, may not issue agreements or resolutions that increase wages, bonuses, 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 agreements will be subject to the provisions of the article 9o. of Act 4a. of 1992.
ARTICLE 14. The obligations for medical services-assistance, pensions, public services and customs operation expenses acquired in 1997-may be paid with the resources of the tax 1998.
ARTICLE 15. 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, except as provided for in article 114 of Law 30 of 1992. Their grant shall be made in accordance with the internal rules of the respective body.
Social Welfare and Training programs, which will authorize legal provisions, will include the necessary elements to carry them out.
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 of the Ministry of Finance and Public Credit will be responsible for issuing the resolution that will govern the constitution and operation of the smaller boxes. in the organs that make up the General Budget of the Nation.
ARTICLE 18. The Purchasing Plan shall be deemed to be approved at the time of including the appropriations in the corresponding draft budget by the General Directorate of the Ministry's National Budget. of the Treasury and Public Credit and will be understood as modified when the appropriations that support them 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 that are treated by item 4or. This law requires the purchase of vehicles 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 for the vehicles of the Presidents of the Public Power Ramas and the operatives of the Public Force.
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 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 1998, the municipalities created validly and reported to the National Department of Planning will be taken into account. Territorial Development Unit-until 30 June 1997.
The municipalities created and reported after this date will only be taken into account in the distribution of the fiscal year of 1999, in accordance with the provisions of the decrees 2680 of 1993 and 638 of 1995.
When there are doubts about the creation of municipalities, the Territorial Development Unit of the National Planning Department 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 Public Credit 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 corrections, adjustments or modifications to the information reported to the National Department of Planning-Territorial Development Unit-by the DANE and the IGAC, once approved The CONPES of the distribution of the participation in the current income of the Nation for 1998, will only be taken into account for the distribution of the fiscal life of 1999.
ARTICLE 22. The resources of the municipalities and indigenous residents, from the participation in the current income of the Nation and the Fiscal Located to the departments and districts, which at the end of the of the fiscal year 1998, are not committed or executed, as well as the financial returns originated in deposits made with these same resources, must be assigned in the fiscal life of 1999, for the intended purposes legally and legally.
ARTICLE 23. 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 24. The organs that are treated by item 4or. of this law they shall forward to the National Planning Department, before March 30, 1998, the duly regionalized investment budget including the allocations that have been incorporated as national and the 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 25. Distributions may be made in the revenue and expenditure budget, without changing its destination or amount, by resolution entered 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 Directive Councils, if there are no Boards or Directive Councils will be made by the legal representative 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 budgetary execution of these must be initiated in the same validity of the distribution; in case of need they will be opened subordinate.
When distributions that affect the budget of another organ that is part of the General Budget of the Nation are made in the Liquidation Decree, these will serve as the basis for incorporating the resources into the respective receiving entities, It is necessary to start its execution during the fiscal period beginning on 1. of January and ends on 31 December 1998.
Such administrative acts will require the approval of the Ministry of Finance and Public Credit-Directorate General 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 head of the body or in whom the latter has delegated the management of the expenditure may carry out internal appropriations of appropriation in order to facilitate its operational management and management of its dependencies, sectionals or regional.
ARTICLE 26. 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 27. In order to provide economic and financial sanitation of any order, authorize the Nation and its decentralized entities to carry out cross-border clearance of 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.
OF BUDGET RESERVES AND ACCOUNTS PAYABLE
ARTICLE 28. The budgetary reserves and the accounts payable by the organs that make up the General Budget of the Nation, corresponding to 1997, shall be constituted by 20 January 1998 at the latest. Refer to the Directorate-General of the National Budget on the same date. The former shall be made up of the expenditure authorising officer and the head of the budget, and the latter shall be made up of the expenditure authorising officer and the treasurer of each body.
When it comes to the contribution of the Nation to the Industrial and Commercial Companies of the State or Companies of Mixed Economy with those, both the budget reserves and the accounts payable must be constituted, within the same period, by the respective bodies of the national budget. The same procedure applies to Superintendents when they do not appear as budget sections and the Special Administrative Units.
ARTICLE 29. Constituted the accounts payable and the budget reserves of the fiscal year 1997, the surplus money received from the Nation by all the organs that make up the General Budget of The Nation shall be reintegrated into the National Treasury Directorate by 25 January 1998 at the latest. The refund shall be endorsed by the expenditure authorising officer and the respective management officer.
ARTICLE 30. The budget reserves for the fiscal year of 1997 that would not have been executed by 31 December 1998 will expire without exception. As a result, the officials of the respective organs will reintegrate the monies of the Nation to the National Treasury Department, before January 15, 1999.
ARTICLE 31. The resources incorporated in the General Budget of the Nation to the Industrial and Commercial Companies of the State and to the Joint Economic Societies that are governed by the rules of the Industrial and commercial enterprises of the State that have not been committed or executed at 31 December 1998, must be reintegrated by the latter to the National Treasury Department by 20 January 1999 at the latest.
OF FUTURE VIGENCIES
ARTICLE 32. 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 33. When there is a budget appropriation in the service of the public debt, advances may be made in the payment of the borrowing contracts. The obligations of the external public debt of January 1999 may be covered by the current term of office.
ARTICLE 34. When an organ requires commitments to cover several fiscal vigencies, it must obtain authorization to commit future vigencies.
ARTICLE 35. Applications to commit resources of the Nation, affecting future fiscal vigencies of the Industrial and Commercial Companies of the State or Companies of Mixed Economy with a regime of These must be dealt with through the organs that make up the General Budget of the Nation.
VARIAS PROVISIONS
ARTICLE 36. 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, it 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 37. The Ministry of Finance and Public Credit-Directorate General of the National Budget-either on its own initiative 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 1998.
ARTICLE 38. 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 39. 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 40. The Ministry of Finance and Public Credit-Directorate General of the National Budget-will be able to order visits, request the presentation of books, vouchers, cash reports and banks, reserves budget and accounts payable, financial statements and other documents deemed appropriate for the appropriate programming and implementation of the resources incorporated in the Budget.
ARTICLE 41. 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 law. the objectives and targets outlined 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.
