LAW 413 1997
Official Gazette No. 43176 of 20 November 1997
Whereby the Revenue Budget and Capital Resources and Appropriations Act for fiscal year January 1 to December decreed
1998. Effective Notes Summary 31
THE CONGRESS OF COLOMBIA DECREES:
BUDGET INCOME AND CAPITAL RESOURCES
ARTICLE 1o. Fíjanse computations Revenue Budget and Capital Resources Treasury of the Nation for fiscal year January 1 to December 31, 1998, in the sum of THIRTY-EIGHT HUNDRED BILLION PESOS BILLION MODEDA LEGAL ($ 38.700.000.000 .000), as detailed Revenue Budget and Capital Resources for 1998, as follows:
REVENUES oF tHE GENERAL BUDGET oF tHE NATION
I. NATIONAL BUDGET REVENUE
CURRENT INCOME OF THE NATION
. SPENDING BUDGET APPROPRIATION ACT OR. Lay hold to meet operating costs, investment and service the public debt of the General Budget of the Nation during the fiscal year from 1st. January to 31 December 1998, a sum amounting to: THIRTY-EIGHT BILLION SEVEN HUNDRED THOUSAND PESOS LEGAL BILLION DOLLAR (38,700,000,000,000) according to the detail found below:
PART. GENERAL PROVISIONS
ARTICLE 3o. 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
. 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 rules regulating bodies to which they belong.
OF INCOME AND RESOURCES
The 5th ARTICLE. 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.
. The Directorate General of Public Credit Ministry of Finance and Public Credit shall 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 and Public Credit.
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
. 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 category, which are affected by the initial commitments, obligations under these commitments, such as unexpected costs, adjustments and revision of values and default interest and expenses of nationalization 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 in whom these have been delegated, respond disciplinary and criminal prosecutor for violating the provisions of this rule.
Article 10. The commitments and obligations of the relevant public establishments appropriations financed income from contracts or agreements may only be made when they have perfected.
ARTICLE 11. When vacancies are provided will require the certificate of budgetary availability for the fiscal year 1998. Through this, the Chief of Budget ensure the existence of resources 1o. January to 31 December 1998, 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 and Representatives, shall not agree social benefits.
Article 12. The proposed amendment to require plant personnel 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, it is construed as limiting value for personal services 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.
Article 13. Boards or Boards of Directors and Councils for Decentralized national entities whatever their nature, may issue agreements or resolutions to increase salaries, bonuses, allowances, entertainment expenses, travel expenses, overtime, credits or benefits, or work orders authorize the extension partially or total plant costs and payroll personnel. Effective Jurisprudence
Decentralized entities agree on the wage increase official 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. the 4th Law. Jurisprudence 1992. Effective
ARTICLE 14. The obligations for medical services - health care, pensions, utilities and expenses of customs operations acquired in 1997, may be paid with the resources of the fiscal year 1998.
Article 15. The 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, except as provided by Article 114 of Law 30 of 1992. The award will be made under the internal regulations of the respective body .
Social Welfare programs and training, authorized by legal provisions, include the elements necessary to carry them out.
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 of the Ministry of Finance and Public Credit shall be competent to issue the resolution governing the establishment and operation of petty cash in the organs that make up 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 of the Ministry of Finance and Public Credit and shall be amended where appropriations that they support 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 bodies mentioned in Article 4o. 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 vehicles Presidents of the branches of government and law enforcement operatives.
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 1998 will be considered valid and reported municipalities created the National Planning Department - Territorial Development Unit - until June 30, 1997 .
the municipalities created and reported after this date will only be taken into account in the distribution of fiscal year 1999, in accordance with the provisions of the decrees 1993 and 638 2680 1995. Where there
doubts about the creation of municipalities Territorial Development Unit of the National Planning Department 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 Haciencia and Public Credit will only turn what is reported for that purpose by Special Administrative Territorial Development Unit of the National Planning Department.
corrections, adjustments or modifications to the information reported to the National Planning Department Development -Unit territorially by DANE and IGAC, performed once approved CONPES distribution of revenue sharing currents of the Nation for 1998 will only be considered for the distribution of the fiscal year 1999.
Article 22. The resources of municipalities and indigenous resguardos from participation in current revenues of the Nation and the Attorney Located turned to departments and districts, which at the end of the fiscal year 1998 not found committed or executed, as well as financial returns arising from deposits made with the same resources, should be allocated in fiscal year 1999 for the purposes specified constitutionally and legally.
Article 23. The percentage of the transfer of Tax assigned to the Departmental Welfare Funds and the Social Benefit Fund Sales Magisterium, bound to pay the final and pensions nationalized staff layoffs, will continue to be paid taking basis of the agreements signed under the provisions of Law 91 of 1989.
Article 24. The bodies referred to in article 4th. of this law shall be submitted to the National Planning Department before March 30, 1998, 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 .
distributions may be made in the budget of income and expenses, without changing its destination or amount, by order entered 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 of Directors, in the absence Boards or Boards of Directors will the legal representative 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 subordinales be opened.
When distributions that affect the budget of another organ that is part of the General Budget of the Nation are made in the Settlement Act, they will form the basis for incorporating the resources in the respective receiving entities, having to begin implementation during the term prosecutor begins the 1st. January and ends on 31 December 1998. These administrative acts
required for validity of the approval of the Ministry of Finance and Public Credit -Direction General 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.
The head of the organ or whom he has delegated the management of expenditure may conduct internal assignments of appropriation to facilitate their operational management and management of its dependencies, sectional or regional.
ARTICLE 26. 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 27. 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 to last 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 the 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.
OF THE BUDGET RESERVES AND ACCOUNTS PAYABLE
presupuestases reserves and accounts payable of the bodies that make up the General Budget of the Nation for 1997, should be established no later than January 20, 1998 and submitted to the Directorate General of National Budget on the same date. The first will be constituted by the computer spending and budget chief, and second by the computer spending and treasurer of each organ.
In the case of contributions of the Nation to the Industrial and Commercial State or Mixed Economy Companies regime those with both budgetary reserves and accounts payable must be established, within the same period, by respective organs of the national budget. The same procedure shall apply to superintendents when not listed as budget sections and the Special Administrative Units.
ARTICLE 29. Constituted
accounts payable and budget reserves of the fiscal year 1997, the excess monies received from the Nation by all organs that make up the General Budget of the Nation will be reinstated to the National Treasury to by 25 January 1998. the reimbursement will be endorsed by the computer spending and the respective management officer.
Article 30. The budget reserves for the fiscal year 1997 which have not been executed as of December 31, 1998 expire without exception. Consequently, management officials of the respective bodies reimbursed the money of the nation to the National Treasury before 15 January 1999.
resources entered in the General Budget of the Nation bound for the Industrial and Commercial State and Mixed Economy Societies governed by the rules of the Industrial and Commercial State which have not been committed or executed on December 31, 1998, must be reimbursed by these to the National Treasury no later than 20 January 1999. CHAPTER V.
APPLICABILITY oF FUTURE
Article 32. 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 33. If there is budgetary appropriation in the public debt service may be made advances in the payment of the loan contracts. They may be addressed under the current term obligations of external public debt in January 1999.
ARTICLE 34. When an organ requires celebrate commitments covering several fiscal years, must obtain authorization to commitments for future years.
Article 35. Requests to commit resources of the nation, affecting future fiscal years of the Industrial and Commercial State or Mixed Economy Societies with those rules, must be processed through the bodies that make up the General Budget of the Nation.
CHAPTER VI. MISCELLANEOUS PROVISIONS
Article 36. 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 its nature, it will be located at the relevant site.
The Ministry of Finance and Public Credit - Directorate General of National Budget - will by resolution operations in the same direction as required during the course of the term.
ARTICLE 37. The Ministry of Finance and Public Credit General -Director of Budget Nacional- own initiative or 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 General National Budget for fiscal year 1998.
Article 38. 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 40. The Ministry of Finance and Public Credit General -Director of Budget Nacional- visits may order, request the submission of books, receipts, cash and bank reports, budget reserves and accounts payable, financial statements and other documents it deems appropriate for proper programming and implementation of resources incorporated into the budget. Effective Jurisprudence
ARTICLE 41. The Ministry of Finance and Public Credit General -Director of Budget Nacional- may refrain from advancing any budgetary procedures of operation of those bodies that violate the objectives and outlined goals and financial plan, in the Macroeconomic Program 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.