LAW 714 2001
Official Journal No 44655 of 22 December 2001
By which the Revenue Budget and Capital Resources and Appropriations Act for fiscal year from 1st is decreed. January to 31 December 2002. Summary
THE CONGRESS OF COLOMBIA DECREES:
BUDGET INCOME AND CAPITAL RESOURCES.
ARTICLE 1o. Look computations budget of revenues and capital resources of the National Treasury for the fiscal year from 1st. January to 31 December 2002, in the sum of sixty-two billion nine hundred and ten thousand five hundred and fifty million two hundred thirty-eight thousand and seventy-five pesos legal currency ($ 62.910.550.238.075) according to detail Revenues Budget and Resources Capital for 2002, as follows:
REVENUES oF tHE GENERAL BUDGET oF tHE NATION
. EXPENDITURE BUDGET APPROPRIATIONS 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 2002 a sum amounting to: SIXTY BILLION TWO HUNDRED TEN THOUSAND TWO HUNDRED FIFTY MILLION FIVE HUNDRED THIRTY-EIGHT THOUSAND SEVENTY FIVE PESOS LEGAL CURRENCY ($ 62.910.550.238.075), according to the detail that is Next:
GENERAL BUDGET OF THE NATION
ARTICLE 3. The general provisions of this law are complementary Laws 38 1989 179 1994 225 1995 Organic Budget and be applied in harmony with these.
CHAPTER I. THE SCOPE.
ARTICLE 4. The general provisions governing bodies that make up the General Budget of the Nation and for national resources allocated to the Industrial and Commercial State and Societies of Mixed Economy with the regime of those.
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 budget, this law and other rules regulating the bodies 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 Na tion 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 of these.
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. Public institutions at the national report to the aforementioned address the amount and timing of resources of foreign and domestic credit contracted directly.
ARTICLE 7. Current revenues of the nation and those contributions and resources in the legal regulations have not authorized their collection and 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.
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 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 organs that are a section of the General Budget of the corresponding appropriations financed by income from contracts or agreements may only be made when they have perfected Nation.
ARTICLE 11 TO PROVIDE JOBS OPENINGS BE REQUIRED CERTIFICATE OF AVAILABILITY BUDGET FOR FISCAL EFFECTIVE 2002. Through this, the Head of Budget or his substitute will ensure the existence of resources 1o. January to 31 December 2002, all expenses of staff, unless the appointment is to replace a charge provided or created during the term for which shall be issued the certificate of budgetary availability for the remainder of fiscal year.
Every provision of employment of public servants should correspond to those provided in the staffing, including the linkages of official workers.
Linking supernumerary, for periods longer than three months it must be authorized by order signed by the head of the respective organ.
ARTICLE 12. PRIOR TO RECOGNITION OF TECHNICAL PRIMA CERTIFICATE IS ISSUED budget availability. Through this it must ensure the existence of resources 1o. January to 31 December 2002.
ARTICLE 13. The request for modification plants require staff for consideration and processing, by the Ministry of Finance and Public Credit Directorate General of the National Public Budget ?, the following requirements:
2. Comparative costs and expenses of existing and proposed plants.
3. Effects on overhead.
4. Concept of the National Planning Department if investment expenditures are affected.
5. And other than the Directorate General of the National Public Budget deems appropriate.
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 the National Public Budget.
ARTICLE 14. The obligations for medical care services caused during fiscal year 2001; as well as pensions, public services, costs of customs operations, communications and transport, social welfare and contributions inherent in payroll caused in the last quarter of 2001, they may be paid under appropriations of the term Fiscal 2002
the holiday bonus as compensation to them may be canceled under the current budget whatever the year of accrual.
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 public servant may accrue simultaneously dollar salary and allowances, except for those who are legally authorized to do so.
ARTICLE 17. The Directorate General of the National Public Budget 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 acquisition of property needing organs that are part of the general budget of the nation for its operation and organization require a purchase plan. This plan must be approved by each body in accordance with the appropriations authorized in the General Budget of the Nation and amended when the support appropriations are modified.
When bodies mentioned in Article 4o. of this law requiring purchase vehicles, they must obtain prior approval from the Directorate General of the National Public 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 and the Administrative Department of Security "DAS".
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 2002 will be considered validly created municipalities and reported to the National Planning Department-Directorate for Territorial Development.
When there is doubt about the creation of municipalities, the Directorate for Territorial Development of the National Planning Department, prompted concept thereon to the Ministry of 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 statistics indigenous population and extent of the banks 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 the Directorate for Territorial Development of the National Planning Department.
corrections, adjustments or modifications to the information reported to the National Planning Department Development Directorate-territorially by DANE and IGAC, performed once approved CONPES distribution of revenue sharing currents of the Nation for 2002 will only be considered for the distribution of fiscal year 2003.
ARTICLE 22. The resources of municipalities and indigenous participation receipts from current revenue of the nation and turned situated tax departments and districts, which at the end of the fiscal year 2002 not found committed or executed, as well as financial returns arising from deposits made with the same resources, should be allocated in fiscal year 2003, for the purposes provided constitutionally and legally.
ARTICLE 23. The percentage of the transfer of Sales Tax assigned to the Departmental boxes Provident Fund and Social Benefits of the 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 4o. of this law shall be submitted to the National Planning Department before March 30, 2002, the investment budget duly regionalized.
When modifications to the budget affecting regionalization are made, the different bodies must submit this information to the National Planning Department, within 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 of Directors. If no Boards or Boards of Directors will the legal representative of these.
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 is tas serve as a basis to incorporate resources in the respective receiving entities, having to begin implementation during the fiscal year that begins on 1. January and ends on 31 December 2002. These administrative acts
require for their validity the approval of the Ministry of Finance and Public Credit General -Director of the National Public Budget.
The heads of the bodies liable for the legality of the acts in question.
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.
The head of the organ or whom he has delegated the management of expenditure may conduct internal allocations of ownership on its premises, sectional or regional in order to facilitate their operational management and management without involving them change their destination. These assignments for validity shall not require approval of the Ministry of Finance and Public Credit Directorate-General of the National Public Budget.
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. 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 caused each other. 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 implying any budget operation, the pension bonds that treats the Law 100 of 1993 and Decree 1793 of 2000. All of these titles should be budgeted for purposes of redemption.
When the qualities of creditor and debtor in the same person, as a result of a process of liquidation or privatization of national bodies of public law, combine the accounts will be offset automatically without any operation budget.
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.
The bonds are issued in accordance with Article 29 of Law 344 of 1996 should be budgeted for purposes of redemption.
ARTICLE 28. The bodies referred to in article 4o. of this law may agree advances only when they have monthly basis PAC Annual Programme approved Cajamarca.
ARTICLE 29. Contributions that granted the Office to the National Postal Administration Company, Adpostal, for the payment of postal services provided directly or through other companies bodies that make up the General Budget of the Nation. To this end the company will issue the respective peace and saved on the basis of recognition of the debt that this concept make each debtor organs.
Based on the above documents the respective accounting adjustments Adpostal, Telecom and debtor banks will be carried out without any operation budget. Adpostal sent to the General Directorate of National Public Budget detailed list of these operations for follow up.
OF THE BUDGET RESERVES AND ACCOUNTS PAYABLE.
ARTICLE 30. The budget reserves and accounts payable of the bodies that make up the General Budget of the Nation for 2001, should be established no later than January 20, 2002 and submitted to the Directorate General of Budget National public on the same date. The first will be constituted by the computer spending and budget chief or his substitute, and the 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 Societies of Mixed Economy with the regime of those, both reserves and accounts payable must be constituted in the same period, by the computer spending and budget chief or his substitute, in the first case and computer spending and treasurer of each firm or company in the second case.
The same procedure shall apply to the Superintendents and the Special Administrative Units when not listed as budget sections.
Only in exceptional cases may make corrections to the information provided regarding the constitution of budgetary reserves and / or accounts payable. These corrections can be made until 15 February 2002.
Exceptional cases will be judged by the head of the organ or legal representative of the body or entity, as appropriate.
ARTICLE 31. Constituted
accounts payable and budget reserves of the fiscal year 2001, the remaining money will be refunded to the National Treasury no later than 25 January 2002 in the case of national resources . The refund will be endorsed by the computer spending and the respective management officer.
ARTICLE 32. Accounts payable and budget reserves for fiscal year 2001 that have not been executed as of December 31, 2002 will expire without exception. consequently, management officials of the respective bodies reimbursed the money of the nation to the National Treasury, before 15 January 2003.
resources entered in the General Budget of the Nation bound for the Industrial and Commercial State and Societies of Mixed Economy with the regime of those, which have not been committed or executed on December 31, 2002 , shall be reimbursed by them to the National Treasury no later than 20 January 2003.
ARTICLE 34. The budget reserves from contractual relations can only be established on the basis of duly perfected contracts. When it has been awarded a tender, merit-based competition or other selection process for the contractor with all legal requirements, including budget availability, and its improvement is made in the next fiscal year, it will be addressed with the budget of the latter effect, subject to compliance with the relevant budgetary procedures.
For the purposes set out in this article, in the case of the Ministry of National Defense, the Armed Forces, the National Police, the Administrative Department of Security, DAS, and the National Penitentiary Institute, Inpec constitute compromise resolution opening bidding or contest of merit, and the corresponding administrative act for direct contracting processes financed with foreign credit, in the terms established in current regulations. Effective Notes
ARTICLE 35. 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.
CHAPTER V. APPLICABILITY OF THE FUTURE.
ARTICLE 36. The annual quotas authorized to make commitments for future fiscal periods unused at December 31 of each year expire without exception. in cases of bidding, merit-based competition or other selection process are understood used the annual quotas for future years with the award ceremony.