Key Benefits:
1365 OF 2009
(December 21)
Official Journal No. 47.570 of 21 December 2009
CONGRESS OF THE REPUBLIC
For which the Capital and Capital Resources and Appropriations Act is enacted for the fiscal year from January 1 to December 31, 2010.
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 fiscal life from January 1 to December 31, 2010, in the sum of one hundred and forty-eight Two hundred and ninety-two thousand six hundred and twenty-two billion nine hundred and eighty-seven thousand two hundred and thirty-four pesos ($148,292,622.987,234) legal currency, according to the detail of the Budget of Rentas and Capital Resources for 2010, so:
REVENUE FROM THE NATION ' S GENERAL BUDGET.
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FOSYGA SOLIDARITY SUB-ACCOUNT RESOURCES.
ARTICLE 2o. The amount of the resources of the Solidarity and Guarantee Fund Solidarity Sub-account-Fosyga, for the fiscal year 2010 in the sum of two billion four hundred and sixty-four is estimated. Four million pesos ($2,464,004,000,000) legal currency.
ARTICLE 3o. SPENDING BUDGET OR APPROPRIATIONS ACT. Apropriate to address the operating, investment, and public debt service expenses of the General Budget of the Nation during the fiscal period from January 1 to December 31, 2010. In addition, the value of one hundred and forty-eight billion two hundred and ninety-two thousand six hundred and twenty-two billion nine hundred and eighty-seven thousand two hundred and thirty-four pesos ($148,292,622.987,234) legal currency, according to the detail found continuation:
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GENERAL PROVISIONS.
ARTICLE 4. The general provisions of this law are complementary to Laws 38 of 1989, 179 of 1994, 225 of 1995 and 819 2003, Organic of the Budget, and should be applied in harmony with these.
These rules govern the organs that make up the General Budget of the Nation, and for the resources of the Nation assigned to the industrial and commercial enterprises of the State and the societies of mixed economy with the regime of those.
Funds without legal status must be created by law or by their express authorization and shall be subject to the rules and procedures laid down in the Political 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 General Directorate of Public Credit and the National Treasury of the Ministry of Finance and Public Credit will inform the different bodies of the dates of the improvement and disbursement of the resources. of the Nation's internal and external credit. 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.
The General Directorate of Public Credit and the National Treasury of the Ministry of Finance and Public Credit will first conceptualize requests for modification to sources of financing when it comes to the credit resources of the different appropriations that are detailed in the annex to the settlement decree, provided that they do not modify the amounts approved by the Congress of the Republic in the annual law.
ARTICLE 6o. The National Government through the General Directorate of Public Credit and National Treasury will be able to make substitutions in its investment portfolio with decentralized entities, without budgetary operation, in accordance with the legal rules in force.
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 General Directorate of Public Credit and National Treasury, for those who are in charge of their collection.
Superintendents that are not a budget section should record monthly, in the General Directorate of Public Credit and National Treasury, the total value of the contributions established in the law.
ARTICLE 8. The Minister of Finance and Public Credit will set the technical criteria for the management of the surplus of the National Treasury's liquidity in line with the monetary, exchange rate and interest rate objectives. short and long term interest.
ARTICLE 9o. The National Government may issue Treasury securities, TES, Class "B", based on the faculty 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 operations of Treasury; 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 10. The financial returns originated with the Nation's resources, including fiduciary business, must be entered in the General Directorate of Public Credit and the National Treasury in the month. next to your collection.
ARTICLE 11. Facultate the General Directorate of Public Credit and the National Treasury so that with the surplus of liquidity in national and foreign currency of the funds it manages, make the following Operations: purchase and sale of securities issued by the Nation, the Bank of the Republic, Fund of Guarantees of Financial Institutions, Fogafin, entities subject to the control and surveillance of the Financial Superintendence of Colombia and others governments and treasuries; purchase of the nation's debt; purchases with a retraction pact with public entities and financial institutions subject to the control and surveillance of the Financial Superintendence of Colombia, within the quotas authorized by the Minister of Finance and Public Credit; interest-bearing deposits and financial investments in entities subject to the control and surveillance of the Financial Superintendency of Colombia; term deposits and purchases of securities issued by foreign banks and financial institutions; risk-covering operations; and other the National Government; likewise, transitional loans to the General Directorate of Credit Public and National Treasury, recognizing market rate during the period of utilization, event that does not imply unit of box; and loans of securities securities to the cited Address at market rates.
PARAGRAFO. The above applies when, in accordance with the legal provisions, the General Directorate of Public Credit and the National Treasury cannot make unit of cash with the resources of the funds it administers.
OF EXPENSES.
ARTICLE 12. 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 13. Prohibit 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 penalistically for failure to comply with this rule.
ARTICLE 14. To provide vacant jobs, the budget availability certificate will be required for the fiscal year 2010. By means of this, the head of the budget or who will do his times will guarantee the existence of the resources from 1 January to 31 December 2010, for all staff expenses, unless the appointment is replaced by a job. provided or created during the term, for which the certificate of budget availability must 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.
Prior to the recognition of the technical premium the certificate of budget availability shall be issued. The existence of resources from 1 January to 31 December 2010 should be ensured through this provision.
The linkage of supernumeraries, for periods longer than three months, must be authorized by resolution subscribed by the head of the respective organ.
ARTICLE 15. The request for modification to the staff plants will require for consideration and processing by the Ministry of Finance and Public Credit-Directorate General of the Public Budget National, the following requirements:
1. Explanatory statement.
2. Comparative costs of the current and proposed plants.
3. Effects on overheads.
4. Technical concept of the Administrative Department of the Civil Service.
5. National Planning Department concept if investment expenses are affected.
6. 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 a budget concept or viability from the Ministry of Finance and Public Credit-Directorate General of the National Public Budget.
ARTICLE 16. 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, as amended by Article 2or Law 1012 of 2006. Their grant shall be made in accordance with the internal rules of the respective body.
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, and in the national entities with a budget regime of industrial and commercial enterprises of the State with a non-financial character, with respect to the resources assigned to it by the Nation.
ARTICLE 18. The acquisition of the goods that are required by the organs that are part of the General Budget of the Nation for its operation and organization requires 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.
The acquisition of assets from the investment budget must comply with the existing rules on the subject.
ARTICLE 19. Distributions may be made in the revenue and expenditure budget, without changing its destination, by resolution subscribed by the head of the respective organ.
In the case of public establishments in the national order, these distributions will be made by solution or agreement of the boards or boards of directors. If there are no boards or boards, the legal representative of the boards will do so.
The budgetary operations contained in the aforementioned administrative acts will be submitted for approval by the Ministry of Finance and Public Credit-Directorate General of the National Public Budget, and in the case of investment expenses, will require the prior favorable concept of the National Department of Planning-Investment and Public Finance Directorate.
The heads of the organs will respond to the legality of the acts mentioned.
In order to avoid duplication 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 the basis for making the corresponding adjustments. in the organ that distributes and incorporates those of the receiving organ. The budgetary execution of these should be initiated in the same validity of the distribution; if required, subordinate and subprojects will be opened.
The head of the body or in whom the latter has delegated the management of the expenditure will be able to carry out at the level of the decree of liquidation internal allocations of appropriations in its dependencies, sectionals or regional in order to facilitate its operational and management, without the same ones involving changing their destination. These allocations for their validity will not require approval from the Ministry of Finance and Public Credit-Directorate General of the National Public Budget or the previous favorable concept by the National Planning Department. Investments and Public Finance in the case of investment expenses.
ARTICLE 20. The organs referred to in Article 4or in this law may make advances only when they have an approved Caja, PAC, and approved Annual Program.
ARTICLE 21. The National Government in the settlement decree will classify revenue and expenditure and define the latter.
Likewise, when the items are incorporated into rentalistic numerals, sections, programs, and subprograms that do not correspond to their object or nature, they will be placed on the appropriate site.
The General Directorate of the National Public Budget of the Ministry of Finance and Public Credit will make by resolution, operations that in the same sense are required during the course of the term.
When it comes to the investment spending budget it will require the prior favorable concept of the National Department of Planning-Investment and Public Finance Directorate.
ARTICLE 22. The Ministry of Finance and Public Credit-Directorate General of the National Public Budget, either on its own initiative or at the request of the head of the respective body, will make the clarifications and corrections of legend necessary to amend the errors of transcription and arithmetic that appear in the General Budget of the Nation for the fiscal life of 2010.
ARTICLE 23. The Ministry of Finance and Public Credit-Directorate General of the National Public Budget may refrain from bringing forward the formalities of any budgetary operation of the entities that treats article 4or this law that does not meet the objectives and goals outlined in the Medium Term Fiscal Framework, in the Financial Plan, in the macroeconomic programming of the National Government and in the Program Annual Caja.
The National Planning Department may refrain from moving forward the processing of concepts required for budgetary operations referred to in the previous paragraph, provided that the corresponding entities fail to comply with the obligations set out in Article 9or Act 1151 of 2007 that prevent compliance with the provisions of Article 77 of Law 38 of 1989 as amended by Article 40 of Law 179 of 1994.
ARTICLE 24. The organs referred to in Article 4or this law shall send to the General Directorate of the National Public Budget monthly reports on the execution of revenue and expenditure, within five (5) days of the following month. The bodies that register their public financial management online, with the Integrated Financial Reporting System, SIIF Nation, are exempted from this obligation.
ARTICLE 25. 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 26. When the organs that are part of the General Budget of the Nation conclude contracts with each other, which affect their budgets, with the exception of credit, they will make adjustments through resolutions of the head of the respective body. In the case of public establishments of the national order, superintendencies and special administrative units with legal status, as well as those referred to in Article 5or the Organic Statute of the Budget, such adjustments must be made by agreement or resolution of boards or boards or the legal representative of the body, if there are no boards or boards of directors.
The administrative acts referred to in the previous paragraph must be submitted to the Ministry of Finance and Public Credit-Directorate General of the National Public Budget, accompanied by the respective certificate of budget availability. issued by the contracting authority and its economic justification for the approval of the budgetary operations contained therein, a requirement without which they may not be executed. In accordance with Article 8or Law 819 of 2003, the resources shall be executed in the same tax term in which the approval is carried out.
Dealing with investment expenses, will require the prior favorable concept of the National Department of Planning-Investment and Public Finance Management.
The heads of the organs will respond to the legality of the acts mentioned.
ARTICLE 27. When the organs that make up the General Budget of the Nation hold real estate that is not currently being used or is not necessary for the normal development of their functions, must develop all activities to comply with the provisions of Article 8or Law 708 of 2001 and its regulatory decrees.
In the same way, when such organs function in properties owned by private persons in the capacity of tenants, they must make the necessary arrangements for their transfer to a building that is not currently occupied by another public entity and it is your property.
ARTICLE 28. 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.
Once the requirements of the previous paragraph have been met, prior to the authorization of the Ministry of Foreign Affairs, the public establishments of the national order may only pay the fees to those agencies from their own resources.
The contributions and contributions of the Republic 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 29. The organs that make up the General Budget of the Nation must reintegrate, within the first quarter of 2010, the General Directorate of Public Credit and the National Treasury, and its treasuries. where they correspond to own resources, the resources of the Nation, including the counterpart, originated in agreements concluded with international organizations that are not amparing commitments or obligations, and that correspond to appropriations Budget of previous fiscal vigencies, including their returns financial, currency differential, and other revenue originated in those, with the corresponding support.
ARTICLE 30. 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 public debt service corresponding to the month of January 2011 may also be addressed to the current term.
ARTICLE 31. The legal representation and management of the debt service expenditure are carried out by the Minister of Finance and Public Credit or by whom the latter delegate, according to the provisions of the Organic Law of the Budget.
ARTICLE 32. The expenses that are necessary for the administration, achievement and service of the public credit operations, those that are assimilated to them, the debt management itself, the related operations, and the other related to the resources of the Credit will be taken care of the appropriations of the Service of the Public Debt.
OF BUDGET RESERVES AND ACCOUNTS PAYABLE.
ARTICLE 33. The budgetary reserves and the accounts payable by the organs that make up the General Budget of the Nation, corresponding to the fiscal year 2009, will be constituted at the latest by 20 percent. January 2010, in accordance with the balances recorded in the IIF-Nation Integrated Financial Reporting System with a cut of 31 December 2009, as well as the budget reserves for the difference between commitments and obligations, and accounts payable for the difference between the obligations and the payments.
PARAGRAFO 1o. In order for the organs that make up the General Budget of the Nation to make adjustments to the constitution of the budget reserves and the accounts payable, the System Integrated Financial Information SIIF-Nation will have a transition period from 1 to 19 January 2010, so that the information required for this purpose can be obtained from the system.
In any case, in accordance with Articles 14 and 71 of the Organic Statute of the Budget, no commitments will be made in this period. appropriations from the previous term.
PARAGRAFO 2o. In case of an error or omission in the enforcement of the information in the Integrated Financial Reporting System SIIF-Nación at December 31, 2009, which prevents the fulfillment of the commitments and obligations of the institution, these may be met from the budget of the fiscal year 2010, prior to the fulfilment of the necessary budgetary adjustments, without prejudice to the fiscal, penal or disciplinary responsibility to which there is place, and under the full responsibility of the head of the respective organ.
ARTICLE 34. The accounts payable and the budget reserves of the fiscal year 2009, the surplus money will be reintegrated into the General Directorate of Public and Treasury Credit. National.
The accounts payable and the budget reserves corresponding to the fiscal year 2009, which have not been executed at 31 December 2010, expire without exception. Consequently, they must be reintegrated into the General Directorate of Public Credit and the National Treasury.
The resources incorporated in the General Budget of the Nation for the industrial and commercial enterprises of the State and the societies of mixed economy with the regime of those that have not been committed or executed to 31 of December 2010, must be reintegrated by these to the General Directorate of Public Credit and the National Treasury.
PARAGRAFO. The reintegrals in question 1o of this article must be performed by the expense computer and the management officer of the respective organ, no later than January 28, 2010.
The same officials should reintegrate the resources referred to in points 2o and 3o by 12 January 2011 at the latest.
OF FUTURE VIGENCIES.
ARTICLE 35. The annual quotas authorized to assume commitments of future vigencies not used at 31 December of the year in which the authorization is granted expire, except in the cases provided for in paragraph 2o of Article 8or Law 819 of 2003.
In the case of tender, merit contest or any other selection process, the annual quotas of future vigencies with the act of award are understood.
ARTICLE 36. Applications to commit resources of the Nation, which affect future fiscal vigencies of the industrial and commercial enterprises of the State or mixed economy companies with a regime of those, must be processed through the organs that make up the General Budget of the Nation to which they are linked.
VARIAS PROVISIONS.
ARTICLE 37. The public server that receives an order of embargo on the resources incorporated in the General Budget of the Nation, including the transfers made by the Nation to the territorial entities, is obliged to carry out the necessary formalities to request its attachment. For this purpose, he will request, to the General Directorate of the National Public Budget of the Ministry of Finance and Public Credit, the constancy on the nature of these resources. The request must indicate the type of process, the parties involved, the judicial office that proposed the precautionary measures and the origin of the resources that were seized.
This constancy of inembargability refers to resources and not to bank accounts, and it corresponds to the requesting public servant, in cases where the judicial authority so requires, to process, before the entity responsible for the rotation of the Resource for the precautionary measure, the corresponding certification on bank accounts.
ARTICLE 38. The statements, reconciliations, and partial cessation shall be incorporated into the budget in accordance with the availability of resources, in accordance with Article 39 of the Organic Statute of the Budget.
ARTICLE 39. The organs referred to in Article 4or this law shall pay the guardianship failures under the heading corresponding to the nature of the failed business. In order to be paid, in the first instance, the required budget transfers must be made, with the appropriation balances available during the current fiscal year.
Public establishments must attend to the providences that are proposed against them, first of all with own resources, in advance of the budgetary operations to be carried out.
By means of the appropriations of the headings and reconciliations, all the expenses incurred in the courts of arbitration, as well as the bank or insurance guarantees or guarantees that are required in processes, will be able to be paid judicial.
ARTICLE 40. The Attorney General's Office, the National Police, the National Army, the National Navy, the Air Force, and the Administrative Department of Security, DAS, must cover their duties. respective budgets, the expenses of staff linked to such bodies and which make up the Unified Action Groups for Personal Freedom, Gaula, referred to in Law 282 of 1996.
PARAGRAFO. The Administrative Department of Security, DAS, or the National Police will be required to cover, under the heading of travel expenses and travel expenses of their respective budgets, the expenses incurred by the officials have been assigned to the Congress of the Republic to provide the protection and personal security services to its members or to this Institution.
