Key Benefits:
LAW 714 OF 2001
(December 20)
Official Journal No 44.655 of 22 December 2001
for which the Budget of Rentas and Resources of Capital and Appropriations for the Law of Appropriations for the Fiscal Term of the 1o are decreed. from January to 31 December 2002.
COLOMBIA CONGRESS
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 life of the 1st. From January to December 31, 2002, in the sum of sixty-two billion nine hundred and ten thousand five hundred and fifty million two hundred and thirty-eight thousand seventy-five pesos legal currency ($62,910,550,238,075) according to the detail of the Budget of Rentas and Capital Resources for 2002, as follows:
INCOME FROM THE GENERAL BUDGET OF THE NATION
ARTICLE 2o. SPENDING BUDGET OR APPROPRIATIONS ACT. 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 December 31, 2002 a sum worth: SIXTY-TWO BILLION NINE HUNDRED TEN THOUSAND FIVE HUNDRED AND FIFTY MILLION TWO HUNDRED AND THIRTY-EIGHT THOUSAND SEVENTY-FIVE PESOS LEGAL CURRENCY ($62,910,550.238.075), according to the detail found below:
GENERAL BUDGET OF THE NATION
GENERAL PROVISIONS.
ARTICLE 3o. The general provisions of this law are complementary to Laws 38 of 1989, 179 of 1994 and 225 of 1995 Organic of the Budget and should be applied in harmony with these.
OF THE APPLICATION FIELD.
ARTICLE 4. The general provisions govern for the organs that make up the General Budget of the Nation and for the resources of the Nation assigned to the Industrial Enterprises and State commercials and the Company of Mixed Economy with the regime of those.
Funds without legal status shall be created by law or by their express authorization and shall be subject to the rules and procedures laid down in the National Constitution, the Organic Statute of the Budget, this law and the other rules governing the organs to which they belong.
OF RENTS AND RESOURCES.
ARTICLE 5o. The National Government may issue Treasury-TES-Class "B" securities on the basis of the law 51 of 1990 in accordance with the following rules: The Bank of the Republic's solidarity guarantee; the estimate of the proceeds from its placement will be included in the General Budget of the Na tion as capital resources, with the exception of those arising from the placement of securities for temporary cash operations; their income shall be borne by the general budget of the Nation; its redemption will be handled by the resources of the General Budget of the Nation, with the exception of temporary treasury operations whose amount of issuance will be fixed in the decree authorizing them; they may be administered directly They may be denominated in foreign currency; their issuance will only require the decree authorizing it and setting their financial conditions; their issuance will not affect the debt quota and will be limited, for those intended to finance the Budget 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 public establishments of the national order shall report to the referring address the amount and dates of the external and internal credit resources contracted directly.
ARTICLE 7o. The current income of the Nation and those contributions and resources that have not been authorized in the legal norms to be collected and handled by another body, must be entered in the Directorate of the National Treasury, for those who are in charge of their collection.
Superintendents that are not a budget section should record monthly in the National Treasury Department, the total value of the contributions established in the law.
OF 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. Prohibit the processing of administrative acts or obligations affecting the budget of expenditure where they do not meet the legal requirements or are set up as completed facts. The legal representative and the authorising officer of the expenditure or those who have delegated, will respond to disciplinary, fiscal and criminal penalties for failure to comply with this rule.
ARTICLE 10. The commitments and obligations of the organs that are a section of the General Budget of the Nation corresponding to the appropriations financed with income from contracts or conventions, they can only be assumed when they have been perfected.
ARTICLE 11. IN ORDER TO PROVIDE VACANT JOBS, IT WILL BE REQUIRED OF THE BUDGET AVAILABILITY CERTIFICATE FOR THE FISCAL YEAR 2002. Through this, the Head of Budget or who does his/her times will guarantee the existence of the resources of the 1o. From January to 31 December 2002, for all staff expenses, unless the appointment is replaced by a charge provided or created during the term, for which the certificate of budgetary availability shall be issued for the remainder of the fiscal year.
All public servants ' provision of jobs should correspond to those provided for in the staff plant, including the linkages of the official workers.
The linkage of supernumeraries, for periods longer than three months, must be authorized by resolution subscribed by the head of the respective organ.
ARTICLE 12. PRIOR TO THE RECOGNITION OF THE TECHNICAL PREMIUM, THE CERTIFICATE OF BUDGETARY AVAILABILITY SHALL BE ISSUED. By means of this certificate the existence of resources of the 1st shall be guaranteed. from January to 31 December 2002.
ARTICLE 13. The request for modification to the personnel plants will require for consideration and processing by the Ministry of Finance and Public Credit? Directorate General of the National Public Budget?, the following requirements:
1. Explanatory statement.
2. Costs and comparative expenses of the current and proposed plants.
3. Effects on overheads.
4. National Planning Department concept if Investment expenses are affected.
5. And the others that the Directorate General of the National Public Budget considers relevant.
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? General Directorate of the National Public Budget.
ARTICLE 14. The obligations for medical-care services caused during the fiscal life of 2001; as well as, pensions, public service homes, customs operation expenses, Communications and transport, the social provision and the contributions inherent in the payroll, caused in the last quarter of 2001, may be paid from the appropriations of the fiscal year 2002.
The holiday premium as well as the compensation to them may be cancelled from the current budget whatever the year of their causation.
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 public server may be charged in dollars at the same time as salary and viatics, except for those legally authorized to do so.
ARTICLE 17. The Directorate General of the National Public 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 boxes. minors in the organs that make up the General Budget of the Nation.
ARTICLE 18. The purchase of the goods required by the organs that are part of the general budget of the nation for its operation and organization require a plan of purchases. This plan must be approved by each organ in accordance with the appropriations. authorized in the General Budget of the Nation and will be modified when the appropriations that support it are modified.
When the organs that are treated by item 4or. This law requires the purchase of vehicles, they must obtain prior authorization from the General Directorate of the National Public 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 and the Administrative Department of Security "DAS".
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 that modify or add to it.
ARTICLE 20. In the distribution of the Nation's current income for the fiscal period of 2002, the municipalities created validly and reported to the National Department of Planning-Direction of Territorial Development.
When there are doubts about the creation of municipalities, the Territorial Development Directorate of the National Department of Planning, will request a concept about the Ministry of the Interior.
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 banks of the municipalities of the Magdalena River.
The new municipalities duly reported will be applied to the distribution criteria set out in 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 Territorial Development Directorate of the National Planning Department.
ARTICLE 21. The corrections, adjustments or modifications to the information reported to the National Department of Planning-Directorate of Territorial Development-by the DANE and the IGAC, carried out once The CONPES approved of the distribution of the participation in the current income of the Nation for 2002, will only be taken into account for the distribution of the fiscal year of 2003.
ARTICLE 22. The resources of the municipalities and indigenous residents, from the participation of 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 2002, are not committed or executed, as well as the financial returns originated in deposits made with these same resources, must be allocated in the fiscal year 2003, for the intended purposes constitutional and legally.
ARTICLE 23. The percentage of the sale of the Sales Tax assigned to the Departmental Department of Forecast and the Social Fund of the Magisterium, to the payment of the cesanties (a) the definitive and pensions of the nationalised teaching staff will continue to be paid on the basis of the conventions signed under the provisions of Law 91 of 1989.
ARTICLE 24. The organs that are treated by item 4or. of this law they shall forward to the National Planning Department, by 30 March 2002, the duly regionalized investment budget.
When modifications are made to the budget that affect regionalization, the different organs will have to forward this information to the National Planning Department, within the month following the improvement of the operation.
ARTICLE 25. Distributions may be made in the revenue and expenditure budget, without changing their destination or amount, by resolution subscribed by the head of the respective body. In the case of public establishments in the national order, the distributions will be made by resolution or agreement of the Boards or Directive Councils. If there are no Boards or Directives, the legal representative of the Boards will do so.
When distributions that affect the budget of another organ that is part of the General Budget of the Nation are made in the Settlement Decree, it is 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 December 31, 2002.
Such administrative acts will require the approval of the Ministry of Finance and Public Credit-Directorate General of the National Public Budget for its validity.
The heads of the organs will respond to the legality of the acts mentioned.
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 within the same validity of the distribution; in case of need they will be open subordinate.
The head of the organ or in whom the latter has delegated the management of the expenditure may carry out internal appropriations of appropriation in its dependencies, sectionals or regional in order to facilitate its operational and management management, without the same involve changing your destination. These allocations for validity will not require approval from the Ministry of Finance and Public Credit-Directorate General of the National Public Budget.
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 expenditure authorising officer.
ARTICLE 27. Authorize the Nation and its decentralized entities to carry out cross-checking of accounts with each other or with territorial entities and their decentralized entities, on the obligations that they have caused. 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, the pension bonds that the Law 100 of 1993 and the Decree 1793 of 2000 are dealing with, without involving any budgetary operation, may be issued. All these titles must be budgeted for redemption purposes.
When the qualities of creditor and debtor are combined in the same person, as a result of a process of liquidation or privatization of national public law bodies, the accounts will be automatically compensated, without budgetary operation. some.
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.
Bonds that are issued in compliance with article 29 of Law 344 of 1996 shall be budgeted for the purposes of their redemption.
ARTICLE 28. The organs that are treated by item 4or. of this law may be agreed upon only when they have approved Caja-PAC Monthly Annual Program.
ARTICLE 29. The contributions that the Nation has made to the National Postal Administration, Adpostal, correspond to the payment of the postal services provided directly or through other companies to the organs that make up the General Budget of the Nation. To this end, the company will issue the respective peace and security on the basis of the recognition of the debt that each of the debtor's organs carries out for this concept.
The respective accounting adjustments will be made on the basis of the aforementioned documents in Adpostal, Telecom and the debtor entities, without any budgetary operation. Adpostal will send to the General Directorate of the National Public Budget detailed list of these operations for monitoring.
OF BUDGET RESERVES AND ACCOUNTS PAYABLE.
ARTICLE 30. The budget reserves and the accounts payable by the organs that make up the General Budget of the Nation, corresponding to the year 2001, must be established more No later than 20 January 2002 and refer to the Directorate-General of the National Public Budget on the same date. The former shall be made up of the expenditure authorising officer and the head of the budget or who does his or her duties, 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 to the Companies of the Mixed Economy with the regime of those, both the reserves and the accounts payable must be constituted within the same period, by the computer of the expenditure and the head of the budget or by whom it does its times, in the first case and by the computer of the expenditure and the treasurer of each company or society in the second case.
The same procedure applies to Superintendents and Special Administrative Units when they do not appear as budget sections.
Only in exceptional cases can corrections be made to the information provided regarding the constitution of the budget reserves and/or accounts payable. These corrections may be made until 15 February 2002.
Exceptional cases shall be qualified by the head of the body or legal representative of the body or entity, as the case may be.
ARTICLE 31. The accounts payable and the budget reserves of the fiscal year 2001, the surplus money will be reintegrated to the National Treasury Department at the latest on January 25. 2002 when it comes to the Nation's resources. The refund shall be endorsed by the expenditure authorising officer and the respective management officer.
ARTICLE 32. The accounts payable and the budget reserves corresponding to the fiscal year of 2001, which would not have been executed by 31 December 2002, will expire without exception. reintegrate the monies from the Nation to the National Treasury Department, before January 15, 2003.
ARTICLE 33. The resources incorporated in the General Budget of the Nation for the Industrial and Commercial Companies of the State and the Companies of the Mixed Economy with the regime of those, which do not they have been committed or implemented by 31 December 2002, shall be reintegrated by them to the National Treasury Directorate by 20 January 2003 at the latest.
ARTICLE 34. The budget reserves from contractual relations can only be established on the basis of duly improved contracts. When a tender, merit contest or any other process of selecting the contractor has been awarded with all legal requirements, including the budgetary availability, and its improvement is carried out in the tax term next, it will be attended to the budget of this last term, prior to the fulfillment of the corresponding budgetary procedures.
For the purposes provided for in this article, in the case of the Ministry of National Defense, the Military Forces, the National Police, the Administrative Department of Security, DAS, and the National Penitentiary Institute, Inpec, it will be commitment to the opening of the tender or merit contest, and the corresponding administrative act for the direct procurement processes financed from the external credit resources, in the terms set out in the rules in effect.
ARTICLE 35. The commitments acquired from the available appropriations that cover the following tax validity do not require the authorization of future vigencies. For this purpose, budget reserves should be set up.
OF FUTURE VIGENCIES.
ARTICLE 36. The annual quotas authorized to assume commitments of future vigencies not used at 31 December of each year expire without exception. in the cases of tender, merit contest or any other selection process, are understood used the annual quotas of future vigencies with the act of award.
