Whereby The Revenue Budget And Capital Resources And Appropriations Act For Fiscal Year From January 1 Decreed At December 31, 2010

Original Language Title: Por la cual se decreta el Presupuesto de Rentas y Recursos de Capital y Ley de Apropiaciones para la vigencia fiscal del 1o de enero al 31 de diciembre de 2010

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ACT 1365 2009
(December 21)
Official Gazette No. 47,570 of December 21, 2009

CONGRESS OF THE REPUBLIC
Whereby the Revenue Budget and Capital Resources and Appropriations Act for fiscal year from January 1 to December decreed
2010. Effective Notes Summary 31


THE CONGRESS OF COLOMBIA DECREES:
PART ONE.


CHAPTER I. BUDGET OF INCOME AND CAPITAL RESOURCES.

ARTICLE 1o. Look computations budget of revenues and capital resources of the National Treasury for the fiscal year from January 1 to December 31, 2010, in the sum of one hundred forty eight billion two hundred ninety-two thousand six hundred twenty-two million nine hundred eighty and seven thousand two hundred thirty-four pesos ($ 148.292.622.987.234) legal currency at the detail of the Revenue Budget and Capital Resources for 2010, as follows:

REVENUES OF THE GENERAL BUDGET OF THE NATION.

CHAPTER II.
RESOURCES SOLIDARITY SUBACCOUNT FOSYGA.
Article 2.
. the amount of resources Subaccount Solidarity Solidarity Fund and is estimated Guarantee - Fosyga, for fiscal year 2010 in the amount of two billion four hundred sixty-four thousand and four million pesos ($ 2.464.004.000.000) currency legal.
PART.

ARTICLE 3. EXPENDITURE BUDGET APPROPRIATIONS ACT OR. Lay hold to meet operating costs, investment and servicing of the public debt of the General Budget of the Nation during the fiscal year from January 1 to December 31, 2010 an amount totaling one hundred forty eight billion two hundred ninety-two thousand 622,987,000 two hundred thirty four pesos ($ 148.292.622.987.234) legal currency at the detail found below:

PART.
GENERAL PROVISIONS.

ARTICLE 4. The general provisions of this law are complementary Laws 38 1989 179 1994 225 1995 819 2003 Organic Budget, and should be implemented in harmony with these.
These rules governing bodies that make up the General Budget of the Nation, and for national resources allocated to industrial and commercial state enterprises and mixed companies with the regime of those.
Unincorporated funds should be created by law or by its 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. CHAPTER I.

OF INCOME AND RESOURCES.

The 5th ITEM. The Directorate General of Public Credit and National Treasury of the Ministry of Finance and Public Credit shall 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.
The Directorate General of Public Credit and National Treasury of the Ministry of Finance and Public Credit previously conceptuará on requests for amendments to funding sources in the case of credit resources of the various appropriations that are stated in the annex to the decree settlement, provided they do not modify approved by Congress in the annual bill amounts.

ARTICLE 6o. The National Government through the General Directorate of Public Credit and National Treasury may make substitutions in its investment portfolio with decentralized entities, without making any operation budget, in accordance with legal regulations.

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, to be reported in the General Directorate of Public Credit and National Treasury, for those who are responsible for their safekeeping.
The Superintendencies than a budgetary section should record monthly at the Directorate General of Public Credit and National Treasury, the total value of contributions established by law.

Article 8. The Minister of Finance shall establish the technical criteria for management of liquidity surpluses in line with National Treasury monetary, currency and interest rate short and long term goals.


Article 9. The Government may issue securities Treasury TES, Class "B", based in 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 of these.

ARTICLE 10. The financial returns arising with national resources, including trust business, be listed in the Directorate General of Public Credit and National Treasury in the following month of collection.
ARTICLE 11.
hereby empowered to the Directorate General of Public Credit and National Treasury for the excess liquidity in local and foreign currency of the funds it manages, perform the following operations: purchase and sale of securities issued by the nation, the Bank of the Republic, Guarantee Fund of Financial institutions Fogafin entities subject to the control and surveillance of the Financial Superintendence of Colombia and other governments and treasuries; buying debt of the Nation; purchases with repurchase agreements with public entities and financial institutions subject to the control and surveillance of the Financial Superintendence of Colombia, within quotas authorized by the Minister of Finance and Public Credit; bearing deposits and financial investments in entities subject to the control and surveillance of the Financial Superintendence of Colombia; term deposits and purchases of securities issued by banks and foreign financial institutions; operations risk coverage; and other authorized by the Government; Likewise, transient to the Directorate General of Public Credit and National Treasury loans, recognizing market rate during the period of use, an event that does not involve cash unit; and securities lending to that address market-rate securities.
PARÁGRAFO. This applies when, according to the laws, the Directorate General of Public Credit and National Treasury can not do cash unit with the resources of the funds it manages.
CHAPTER II.
OF EXPENSE.

ARTICLE 12. The impact 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 13. Prohíbese process
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 14. To provide job openings budget availability certificate is required by the fiscal year 2010. Through this, the budget chief or his substitute will ensure the existence of resources from 1 January to 31 December 2010, all personal expenses, 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 the fiscal year.
Every provision of employment of public servants should correspond to those provided in the staffing, including the linkages of official workers.
Prior to the recognition of technical premium budget availability certificate will be issued. Through this it must ensure the existence of resources from January 1 to December 31, 2010.

Linking supernumerary, for periods longer than three months it must be authorized by order signed by the head of the respective organ.

ARTICLE 15. 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:
1. Reason.
2. comparative costs of existing and proposed plants.
3. Effects on overhead.
4. technical concept of the Administrative Department of Public Service.
5. Concept of the National Planning Department if the investment costs are affected.
6. And others that 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 concept or budgetary viability of Ministry of Finance and Public Credit - Directorate General of the National Public Budget.
ARTICLE 16.
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, as amended by Article 2 of Law 1012 of 2006. Its will grant under the internal regulations of the respective organ.

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, and in national institutions with budgetary regime of industrial and commercial enterprises with non-financial state, for resources assigned to 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 requires a purchasing 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.
The acquisition of assets under the investment budget shall comply with the current regulations on the matter.
ARTICLE 19.
may make distributions in the budget of income and expenses, without changing its destination, by order signed by the head of the respective organ.
In the case of public institutions at the national, these distributions will be made by solution or agreement of the boards or boards. If there are no boards or boards of directors, will the legal representative of these.
The budgetary operations contained in the aforementioned administrative acts, be subject to approval by the Ministry of Finance and Public Credit - Directorate General of the National Public Budget, and in the case of investment expenditure and require prior favorable concept of the National Planning Department Directorate of Investment and Public Finance.
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 will form the basis for appropriate adjustments in the body that distributes and incorporating the receiving organ. The budget execution of these should start in the same term of the distribution; if required subordinales and subprojects will open.
The head of the organ or in whom this has been delegated management may make spending level regional settlement decree to facilitate their operational management and internal management assignments appropriations in their units, sectional or without the involve 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 or the after approval by the National Planning Department - Directorate of Investment and Public Finance in the case of investment costs.


ARTICLE 20. The bodies referred to in the article 4 of this law may agree advances only when they have approved monthly basis Annual Program Fund, CAP.

ARTICLE 21. The National Government in the settlement decree classified revenues and expenses and define the latter.
Likewise, when items are incorporated into rentier paragraphs, sections, programs and subprograms that do not correspond to its purpose or nature, located at the relevant site.
The Directorate General of the National Public Budget Ministry of Finance and Public Credit will by resolution operations in the same direction as required during the course of the term.
In the case of investment expenditure budget will require a prior favorable concept of the National Planning Department - Directorate of Investment and Public Finance.

ARTICLE 22. The Ministry of Finance and Public Credit - Directorate General of the National Public Budget, ex officio or at the request of the head of the respective organ, made by resolution clarifications and corrections necessary to amend legend transcription errors and arithmetic that included in the General National Budget for fiscal year 2010.

ARTICLE 23. The Ministry of Finance and Public Credit - General Directorate of Public Budget National may refrain from advancing any budgetary procedures of operation of institutions dealing in article 4 of this law that violate the objectives and goals outlined in the Medium Term Fiscal Framework, the Financial Plan, the National Government Macroeconomic programming and Annual Program Fund.
The National Planning Department may refrain from advancing the process of concepts required for budget referred to in the preceding paragraph operations, provided that the relevant entities comply with the obligations under Article 9 of Law 1151 of 2007 prevent comply with the provisions of Article 77 of Law 38 of 1989 as amended by Article 40 of Law 179 of 1994

ARTICLE 24. The bodies referred to in the article 4 of this law sent to the Directorate General of the National Public Budget monthly reports on the implementation of revenue and expenditure, within five (5) days of the following month. Excepted from this obligation organs register their public financial management in line with the Integrated Financial Information System, SIIF Nacion.

ARTICLE 25. 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 26. When the organs that are part of the General Budget of the Nation enter into contracts with each other, affecting their budgets, with the exception of credit, make adjustments by orders of head of the respective body. In the case of public institutions at the national, supervisory and special administrative units with legal status, as well as those identified in the 5th article of 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.
Administrative the preceding paragraph refers to acts must be submitted to the Ministry of Finance and Public Credit General Directorate of National Public Budget, accompanied by the corresponding certificate of budgetary availability issued by the contracting authority and its economic justification for approval of budget operations contained therein, a requirement without which they can not be executed. In accordance with article 8 of Law 819 of 2003, resources should be implemented in the same fiscal year in which carried out the approval. They
case of investment expenditure and require prior favorable concept of the National Planning Department - Directorate of Investment and Public Finance.
The heads of the bodies liable for the legality of the acts in question.

ARTICLE 27. When the organs that make up the General Budget of the Nation own real estate that currently are not being used or are not necessary for the normal development of their functions, they must develop all activities to meet the provisions of article 8 of Law 708 of 2001 and its implementing regulations.

Likewise, when those organs work in privately owned properties as tenants, must make the necessary arrangements for his transfer to a building currently not be occupied by another public entity and is owned.

ARTICLE 28. 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.
After satisfying the requirements of the preceding paragraph, prior authorization from the Ministry of Foreign Affairs, public institutions of national order can only pay from their own resources contributions to these bodies.
The contributions and contributions of the Republic of Colombia to international financial organizations I 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 Law 31 of 1992 or those that modify or add.

ARTICLE 29. The bodies that make up the General Budget of the Nation must repay within the first quarter of 2010, the Directorate General of Public Credit and National Treasury, and their treasuries when they correspond to own resources, resources the Nation, including counterpart, originated in agreements with international organizations that are not sheltering commitments or obligations, and corresponding to budgetary appropriations from previous fiscal years, including their financial returns, exchange rate, and other revenues arising from those with the support.
ARTICLE 30. Where there
budget appropriation in the public debt service may be made advances in the payment of the loan contracts.
They may also be addressed under the ongoing effective service obligations of public debt corresponding to January 2011.

ARTICLE 31. The legal representation and management spending debt service are provided by the Minister of Finance or his deputy, according to the provisions of the Organic Budget Law.

ARTICLE 32. The expenses necessary for the administration, procurement and service operations of public credit, assimilated them, their own debt management, related operations and other related resources Credit They will be served under appropriations Service Public Debt.
CHAPTER III.
OF THE BUDGET RESERVES AND ACCOUNTS PAYABLE.

ARTICLE 33. The budget reserves and accounts payable of the bodies that make up the General Budget of the Nation, corresponding to the fiscal year 2009, will be constituted no later than January 20, 2010, according to the balances recorded in the Integrated Financial Information System SIIF-Nación cut at December 31, 2009, as follows: budgetary reserves for the difference between commitments and obligations, and accounts payable for the difference between obligations and payments . PARAGRAPH 1.
. In order that the bodies that make up the General Budget of the Nation make adjustments that may be required for the establishment of budget reserves and accounts payable, the Integrated Financial Information System SIIF-Nation will have a transition period between the 1st and January 19, 2010, so that the system can obtain the information required for that purpose.
In any case, in accordance with Articles 14 and 71 of the Organic Statute of the budget in this period can not be assumed commitments against the appropriations of the previous period. PARAGRAPH 2.
. In the event of an error or omission in the processing of information in the Integrated Financial Information System SIIF-Nación to December 2009, preventing fulfill the commitments and obligations of the entity 31, these may meet the budget of the fiscal year of 2010, subject to compliance with budgetary adjustments required, subject to the tax, criminal or disciplinary responsibility that may apply, and under the full responsibility of the head of the respective organ.
ARTICLE 34. Constituted
accounts payable and budget reserves of the fiscal year 2009, the remaining money will be refunded to the Directorate General of Public Credit and National Treasury.

Accounts payable and corresponding budget reserves to the fiscal year 2009, which have not been executed as of December 31, 2010, expire without exception. Consequently, they must return to the Directorate General of Public Credit and National Treasury.
The resources entered in the General Budget of the Nation destined for industrial and commercial state enterprises and mixed companies with the regime of those, which have not been committed or executed on December 31, 2010, must be reinstated by these to the Directorate General of Public Credit and National Treasury.
PARÁGRAFO. Withdrawals that is the 1st paragraph of this article by the computer spending and the respective management official body, must be made no later than 28 January 2010.
The same officials must reinstate the resources that refer the 2nd and 3rd paragraphs, no later than 12 January 2011. CHAPTER IV
.
APPLICABILITY OF THE FUTURE.

ARTICLE 35. The annual quotas authorized to make commitments for future fiscal periods unused at December 31 of the year in which the authorization is granted expire, except in cases provided in clause 2 of Article 8 of Law 819 of 2003 .
in cases of tender, merit-based competition or other selection process are understood used the annual quotas for future years with the award ceremony.

ARTICLE 36. Applications to commit resources of the nation, affecting future fiscal years of industrial and commercial enterprises of the State or companies of mixed economy with those rules, must be processed through the bodies that make up the General Budget of the nation to which they are linked.

CHAPTER V. MISCELLANEOUS PROVISIONS.

ARTICLE 37. A public servant who receives a garnishment order on the resources entered in the General Budget of the Nation, including transfers that makes the Nation to local authorities, is required to make the appropriate arrangements to apply for replevin . For this purpose, request, the Directorate General of the National Public Budget Ministry of Finance and Public Credit, the constancy of the nature of these resources. The request must specify the type of process, the parties, the court office that handed down the precautionary measures and the origin of the funds that were seized. Such records
unseizability refers to resources and not to bank accounts, and it is for the public servant applicant, in cases where the judicial authority requires, processing, before turning the entity responsible for resource measurement object prudential, the corresponding certification on bank accounts.

ARTICLE 38. The judgments, reconciliations and partial layoffs will 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 that article 4 of this law refers to pay protection faults under the category corresponding to the nature of the business failed. To afford them in the first instance should perform the required budget transfers, charged to the balance of appropriation available during the fiscal year in progress.
Public establishments must meet the measures that are imparted against him, first with previously own making budgetary operations that may apply resources.
Charged to the appropriations judgments and reconciliations category, may pay all expenses incurred in arbitration courts, as well as bonds or bank guarantees or insurance as required in judicial proceedings.

ARTICLE 40. The Attorney General's Office, the National Police, the Army, Navy, Air Force and the Administrative Department of Security, DAS, must cover under their respective budgets, staff costs linked to those bodies and that make the Unified Action Groups for Personal Liberty, Gaula, that Law 282 of 1996
PARÁGRAFO is concerned. The Administrative Department of Security, DAS, or the National Police should cover, under the heading of per diem and travel expenses of their respective budgets, expenses incurred by officials who have been assigned to Congress to provide services protection and personal security to its members or this institution.
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