Key Benefits:
LAW 1485
(December 14)
Official Journal No. 48.283 of 14 December 2011
CONGRESS OF THE REPUBLIC
For which the Capital and Capital Resources and Appropriations Act is enacted for the fiscal year of January 1 to December 31, 2012.
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, 2012, in the sum of one hundred and sixty-five years. Twenty-seven hundred and seventy-six thousand three hundred and twenty-one billion two thousand five hundred thirteen pesos ($165,276,318,002,513) legal currency, according to the detail of the Budget of Rentas and Capital Resources for 2012, as follows:
REVENUE FROM THE NATION ' S GENERAL BUDGET
1, 2 and 3 of Law 1587 of 2012, "for which modifications are made to the General Budget of the Nation for the fiscal life of 2012", MODIFICATIONS NOT INCLUDED IN THE FOLLOWING TABLE>
| I-NATIONAL BUDGET REVENUE | 151,144,613,283,094 | |
| 1. NATION CURRENT INCOME | 86,732,94,000,000 | |
| 2. CAPITAL RESOURCES OF THEORN | 55,287,685,662,585 | |
| 5. PARAFISCAL RENTS | 1,034,331,2227,105 | |
| 6. SPECIAL FUNDS | 8,089,652,393,404 | |
| II - REVENUE FROM PUBLIC ESTABLISHMENTS | 14,131,704,719,419 | |
| 0210 | PRESIDENTIAL AGENCY FOR SOCIAL ACTION AND INTERNATIONAL COOPERATION-SOCIAL ACTION- | |
| REVENUE | 58.099,551,960 | |
| B-CAPITAL RESOURCES | 133,784,000,000 | |
| 0324 | HOME UTILITIES SUPERINTENDENCE | |
| REVENUE | 71,592,196,689 | |
| B-CAPITAL RESOURCES | 13,080,710,066 | |
| 0402 | DAMAGE ROTARY BACKGROUND | |
| REVENUE | 6,896,134,941 | |
| B-CAPITAL RESOURCES | 6,259,765,059 | |
| 0403 | AGUSTIN CODAZZI GEOGRAPHIC INSTITUTE - IGAC | |
| REVENUE | 35.418,759,487 | |
| B-CAPITAL RESOURCES | 36,399.840 | |
| 0503 | HIGHER SCHOOL OF PUBLIC ADMINISTRATION (ESAP) | |
| REVENUE | 10,978,000,000 | |
| B-CAPITAL RESOURCES | 32,873,000,000 | |
| C-PARAFISCAL CONTRIBUTIONS | 74,371,790,000 | |
| 0602 | ADMINISTRATIVE DEPARTMENT OF SECURITY | |
| REVENUE | 10,936.833,000 | |
| B-CAPITAL RESOURCES | 29922,715,000 | |
| 1102 | FOREIGN MINISTRY ROTARY BACKGROUND | |
| REVENUE | 161,968,628,177 | |
| B-CAPITAL RESOURCES | 60,585,000,000 | |
| 1204 | NOTARY AND RECORD SUPERINTENDENCE | |
| REVENUE | 529,437,272,777 | |
| B-CAPITAL RESOURCES | 24,119,500,000 | |
| 1208 | NATIONAL PRISON AND PRISON INSTITUTE-INPEC | |
| REVENUE | 106,969,308,858 | |
| B-CAPITAL RESOURCES | 266,240,417 | |
| 1209 | NATIONAL DRUG ADDRESS IN LIQUIDATION | |
| B-CAPITAL RESOURCES | 99,411,391,878 | |
| 1309 | ECONOM SUPERINTENDENCEITO SOLIDARITY | |
| REVENUE | 8,106,214,941 | |
| B-CAPITAL RESOURCES | 3,392,500,000 | |
| 1310 | SPECIAL ADMINISTRATIVE UNITORNATIONAL TAXES AND CUSTOMS | |
| REVENUE | 41,800,000,000 | |
| B-CAPITAL RESOURCES | 14,117,000,000 | |
| 1313 | COLOMBIA FINANCIAL SUPERINTENDENCE | |
| REVENUE | 139,716,855,785 | |
| B-CAPITAL RESOURCES | 4,562,000,000 | |
| 1503 | MILITARY FORCES WITHDRAWAL BOX | |
| REVENUE | 151,639,680.405 | |
| B-CAPITAL RESOURCES | 62,365,681,000 | |
| 1507 | INSTITUTE HOUSES OF EJAND | |
| REVENUE | 31,140,116,200 | |
| B-CAPITAL RESOURCES | 3,600,000,000 | |
| 1508 | COLOMBIAN CIVIL DEFENSE, GUILLERMO LEON VALENCIA | |
| REVENUE | 2,646,276,000 | |
| B-CAPITAL RESOURCES | 154,500,000 | |
| 1510 | MILITARY CLUB OF OFFICERS | |
| REVENUE | 33,423,809,654 | |
| 1511 | NATIONAL POLICE RETIREMENT SALARY BOX | |
| REVENUE | 152,503,492,245 | |
| B-CAPITAL RESOURCES | 32.514,457,210 | |
| 1512 | POLICE ROTARY BACKGROUND | |
| REVENUE | 293,787,171,000 | |
| B-CAPITAL RESOURCES | 25,281,003,000 | |
| 1516 | SURVEILLANCE AND PRIVATE SECURITY SUPERINTENDENCE | |
| REVENUE | 12,104,976,473 | |
| 1519 | MILITARY HOSPITAL | |
| REVENUE | 177,636,600,000 | |
| B-CAPITAL RESOURCES | 1,104,559,000 | |
| 1520 | MILITARY FORCES LOGISTICS AGENCY | |
| REVENUE | 1,004,949,866,335 | |
| B-CAPITAL RESOURCES | 5,000,000,000 | |
| 1702 | COLOMBIAN AGRICULTURAL INSTITUTE (ICA) | |
| REVENUE | 31,462,186,000 | |
| B-CAPITAL RESOURCES | 18,761,750,000 | |
| 1713 | COLOMBIAN RURAL DEVELOPMENT INSTITUTE-INCODER | |
| REVENUE | 4,964,000,000 | |
| B-CAPITAL RESOURCES | 7,215,000,000 | |
| 2103 | COLOMBIAN GEOLOG INSTITUTEIA AND MINERIA - INGEOMINES | |
| REVENUE | 168,092,662,000 | |
| B-CAPITAL RESOURCES | 198,024,000,000 | |
| 2109 | PLANEACI UNITORN MINERO-ENERGE | |
| REVENUE | 7,742,200,000 | |
| B-CAPITAL RESOURCES | 29,538,000,000 | |
| 2110 | INSTITUTE FOR PLANNING AND PROMOTING ENERGY SOLUTIONS FOR UNINTERCONNECTED ZONES- IPSE | |
| REVENUE | 3,255,000,000 | |
| B-CAPITAL RESOURCES | 19,132,000,000 | |
| 2111 | NATIONAL HYDROCARBON AGENCY-ANH | |
| REVENUE | 456,906,579,000 | |
| B-CAPITAL RESOURCES | 482,565,800,000 | |
| 2209 | NATIONAL INSTITUTE FOR DEAF (INSOR) | |
| REVENUE | 463,088,696 | |
| 2210 | NATIONAL INSTITUTE FOR BLIND (INCI) | |
| REVENUE | 500,900,000 | |
| B-CAPITAL RESOURCES | 70,000,000 | |
| 2234 | INSTITUTE TANDCENTRAL CNICO | |
| REVENUE | 4,734,793,930 | |
| B-CAPITAL RESOURCES | 1,62,3300,000 | |
| 2238 | SAN ANDRES AND PROVIDENCE NATIONAL VOCATIONAL TRAINING INSTITUTE | |
| REVENUE | 407,800,000 | |
| B-CAPITAL RESOURCES | 37,000,000 | |
| 2239 | SAN JUAN DEL CESAR PROFESSIONAL TECHNICAL TRAINING INSTITUTE | |
| REVENUE | 772,100,000 | |
| B-CAPITAL RESOURCES | 1,783,000,000 | |
| 2241 | PROFESSIONAL TECHNICAL TRAINING TOLIMENSE INSTITUTE | |
| REVENUE | 2,846,247,977 | |
| B-CAPITAL RESOURCES | 658,400,000 | |
| 2242 | CALI ' S SIMON RODRIGUEZ NATIONAL TECHNICAL INSTITUTE | |
| REVENUE | 1,178,133,136 | |
| B-CAPITAL RESOURCES | 287,116,568 | |
| 2306 | INFORMATION AND COMMUNICATIONS | |
| REVENUE | 913,967,700,000 | |
| B-CAPITAL RESOURCES | 505,897,500,000 | |
| 2307 | NATIONAL TV | |
| REVENUE | 126,865,392,000 | |
| 2402 | NATIONAL TRACK | |
| REVENUE | 298,418,800,000 | |
| B-CAPITAL RESOURCES | 70,659,500,000 | |
| 2412 | CIVIL AERONAUTICS SPECIAL ADMINISTRATIVE UNIT | |
| REVENUE | 398,181,200,000 | |
| B-CAPITAL RESOURCES | 162,406,400,000 | |
| 2413 | NATIONAL CONCESSIONS INSTITUTE-INCO | |
| REVENUE | 164,898,600,000 | |
| B-CAPITAL RESOURCES | 143,916,100,000 | |
| 2602 | SOCIAL WELFARE FUND OF THE REPUBLIC | |
| REVENUE | 908,460,000 | |
| B-CAPITAL RESOURCES | 30,295,393,346 | |
| 2802 | REGISTRATION REVOLVING FUND | |
| REVENUE | 39,568,892,449 | |
| B-CAPITAL RESOURCES | 8,123,755,768 | |
| 2803 | CIVIL STATUS NATIONAL REGISTRY HOUSING FUND | |
| B-CAPITAL RESOURCES | 6,720,279,000 | |
| 2902 | NATIONAL INSTITUTE OF LEGAL MEDICINE AND FORENSIC SCIENCES | |
| REVENUE | 6,194,997,167 | |
| B-CAPITAL RESOURCES | 1,518,504,911 | |
| 3202 | INSTITUTE OF HYDROLOGY, METEOROLOGY AND ENVIRONMENTAL STUDIES-IDAM | |
| REVENUE | 3,400,000,000 | |
| B-CAPITAL RESOURCES | 600,000,000 | |
| 3204 | ENVIRONMENTAL NATIONAL FUND | |
| REVENUE | 17,978,000,000 | |
| B-CAPITAL RESOURCES | 20,63 1,000,000 | |
| 3304 | NATION GENERAL FILE | |
| REVENUE | 9,871,620,770 | |
| 3305 | COLOMBIAN INSTITUTE OF ANTHROPOLOGY AND HISTORY | |
| REVENUE | 1,197,644,580 | |
| B-CAPITAL RESOURCES | 335,000,000 | |
| 3306 | COLOMBIAN INSTITUTE OF SPORT-COLSPORTS | |
| REVENUE | 1,754,918,307 | |
| B-CAPITAL RESOURCES | 1,700,000,000 | |
| 3307 | EXPENSIVE AND CROW INSTITUTE | |
| REVENUE | 109,100,410 | |
| 3502 | SOCIETIES SUPERINTENDENCE | |
| REVENUE | 73,967,003,000 | |
| B-CAPITAL RESOURCES | 21,620,000,000 | |
| 3503 | INDUSTRY AND COMMERCE SUPERINTENDENCE | |
| REVENUE | 44.913,785,000 | |
| B-CAPITAL RESOURCES | 8,582,300,000 | |
| 3504 | SPECIAL ADMINISTRATIVE UNIT CENTRAL BOARD COUNTERS | |
| REVENUE | 2,650,500,000 | |
| B-CAPITAL RESOURCES | 2,500,000,000 | |
| 3602 | NATIONAL LEARNING SERVICE (SENA) | |
| REVENUE | 196,696,000,000 | |
| B-CAPITAL RESOURCES | 304,394,906,899 | |
| C-PARAFISCAL CONTRIBUTIONS | 1,74,470,093,101 | |
| 3603 | CONGRESS SOCIAL FORECAST FUND | |
| REVENUE | 12,236,272,000 | |
| B-CAPITAL RESOURCES | 118,624,455,000 | |
| 3605 | COLOMBIA NATIONAL RAILWAYS SOCIAL LIABILITY FUND | |
| REVENUE | 64,999,000,000 | |
| B-CAPITAL RESOURCES | 24,091,000,000 | |
| 3606 | NATIONAL HEALTH INSTITUTE (INS) | |
| REVENUE | 2,288,700,000 | |
| B-CAPITAL RESOURCES | 1,036,134,880 | |
| 3607 | COLOMBIAN FAMILY WELFARE INSTITUTE (ICBF) | |
| REVENUE | 723,251,000 | |
| B-CAPITAL RESOURCES | 199,467,116,318 | |
| C-PARAFISCAL CONTRIBUTIONS | 3,003,624,000,000 | |
| 3608 | NATIONAL HEALTH SUPERINTENDENCE | |
| REVENUE | 55,462,580,000 | |
| B-CAPITAL RESOURCES | 22,480,000,000 | |
| 3609 | NATIONAL DRUG AND FOOD SURVEILLANCE INSTITUTE | |
| REVENUE | 81,221,128,809 | |
| B-CAPITAL RESOURCES | 63,237,600,000 | |
| 3610 | SPECIAL ADMINISTRATIVE UNIT HEALTH REGULATORY COMMISSION-CRES | |
| REVENUE | 15,833,920,000 | |
| 3801 | CIVIL SERVICE NATIONAL COMMISSION | |
| REVENUE | 35,457,300,000 | |
| B-CAPITAL RESOURCES | 3,424,900,000 | |
| III-TOTAL REVENUE | 165,276,318,002,513 |
SUB-ACCOUNT SOLIDARITY RESOURCES OF THE FOSYGA.
ARTICLE 2o. The amount of the resources of the Solidarity and Guarantee Fund (Fosyga) Solidarity Sub-account for the fiscal year 2012 is estimated in the sum of two billion two hundred and sixty-four thousand. Seven hundred million pesos ($2,264,700,000,000) 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, 2012. sum of a hundred and sixty-five billion two hundred and seventy-six thousand three hundred and eighteen million two thousand five hundred thirteen pesos ($165,276.318,002,513) legal currency, according to the detail below:
www.imprenta.gov.co>
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 of 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 Companies of the State and the Companies 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 bodies to which they belong.
OF RENTS AND RESOURCES.
ARTICLE 5o. The Directorate General of Public Credit and 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 internal and external credit of the Nation. The public establishments of the national order will report to the aforementioned Directorate the amount and dates of the external and internal credit resources contracted directly.
The General Directorate of Public Credit and 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 liquidation 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 of the Ministry of Finance and Public Credit will be able to make substitutions in the investment portfolio with decentralised entities, without carrying out any 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 of the Ministry of Finance and Public Credit.
The Superintendents that are not a budget section should report monthly, in the Directorate General of Public Credit and National Treasury of the Ministry of Finance and Public Credit, the total value of the contributions established in the law.
ARTICLE 8. The Ministry of Finance and Public Credit through the Directorate General of Public Credit and National Treasury will set the technical criteria and conditions for the management of the surplus National Treasury liquidity in line with monetary, currency and interest rate objectives in the short and long term.
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 treasury operations; and those that are issued to regulate the liquidity of the economy; their yields will be handled by the General Budget of the Nation with the exception of those issued to regulate the liquidity of the economy; its redemption will be handled by the resources of the General Budget of the Nation, with the exception of temporary treasury operations, and those that are issued to regulate the liquidity of the economy; they may be administered directly by the Nation; they may be denominated in foreign currency; their issuance will only require the decree that authorizes it, establishes the amount and its conditions financial; the issue to finance budget appropriations will be limited by the The amount of the debt will not be affected by the issue.
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 National Treasury of the Ministry of Hacienda y Crédito Público in the following month of its collection, with the exception of those originated by autonomous heritages that have been constituted by express authorization of the law.
ARTICLE 11. Facultess to the Directorate General of Public Credit and National Treasury of the Ministry of Finance and Public Credit for the surplus of liquidity in national and foreign currency of the funds to administer, carry out 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 control and supervision of the Financial Superintendence of Colombia and other governments and treasuries; purchase of the Nation's debt; purchases with a retraction pact with public entities and with 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; deposits interest and financial investments in entities subject to the control and supervision of the Financial Superintendency of Colombia; term deposits and purchases of securities issued by foreign banks and financial institutions; Risk covering; and other risks to the National Government, as well as loans The Ministry of Finance and the Public Credit Directorate General for Public Credit and National Treasury, recognizing the market rate during the period of use, an event that does not imply a unit of cash; and loans from securities to The above mentioned address at market rates.
PARAGRAFO. The above applies when, in accordance with the legal provisions, the General Directorate of Public Credit and National Treasury of the Ministry of Finance and Public Credit cannot make unit of cash with the resources of the funds it manages.
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, levies on financial movements and nationalization expenses.
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, will respond to disciplinary, fiscal and criminally for failure to comply with this norm.
ARTICLE 14. To provide vacant jobs, the certificate of budget availability will be required for the fiscal year 2012. By means of this, the head of the budget or who will do his or her times will guarantee the existence of the resources from January 1 to 31 December 2012, for all concept of staff expenses, unless the appointment is replaced by a job The certificate of budgetary availability for the remainder of the fiscal year shall be issued or created for the duration of the term.
When it comes to competitions or selection processes to provide administrative career jobs, through the public offering of jobs, before moving the administrative procedure before the National Civil Service Commission, in addition to As provided for in the previous paragraph, the corresponding body must obtain budgetary viability from the General Directorate of the National Public Budget of the Ministry of Finance and Public Credit.
All public servants ' provision of jobs should correspond to those provided for in the staff plant, including the linkages of the official workers and the provision of their emoluments in accordance with Article
Prior to the recognition of the technical premium the certificate of budget availability shall be issued. It will be necessary to guarantee the existence of resources from 1 January to 31 December 2012.
The connection of supernumeraries, for periods exceeding three months, must be authorized by resolution signed by the head of the respective organ.
ARTICLE 15. The request for modification to the personnel plants will be required 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. Concept of the National Planning Department if investment expenses are affected.
5. And the others that the Directorate General of the National Public Budget considers pertinent.
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 27 of Law 1450 of 2011. 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 according to the appropriations authorized in the General Budget of the Nation and will be modified when the appropriations that support it are modified or postponed.
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 body.
In the case of public establishments in the national order, these distributions will be made by resolution 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-Directorate of Investment and Public Finance.
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 must be carried out in the same validity of the distribution; in case of need, 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. Investment and Public Finance in the case of investment expenditure.
ARTICLE 20. The organs referred to in Article 4or in this law may agree to advance payments only when they have an approved Annual Caja (PAC) Program.
ARTICLE 21. The National Government in the settlement decree will classify income and expenditure and define the latter.
In this case, when the items are incorporated in rentalistic numerals, sections, programs and subprograms that do not correspond to their object or nature, they will be located in the appropriate place.
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 2012.
When it comes to clarifications and corrections of the legend of the investment spending budget, the prior favorable concept of the National Department of Planning-Directorate of Investment and Public Finance will be required.
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 of this law that breach the objectives and goals outlined in the Medium Term Fiscal Framework, in the Financial Plan, in the Government's Macroeconomic Programming National and in the Annual Caja Program.
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 reporting obligations to 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 of this law are solely responsible for the recording of their public financial management in the Integrated Financial Reporting System (SIIF)-Nation.
It will not require the sending of monthly reports to the General Directorate of the National Public Budget of the Ministry of Finance and Public Credit, except in those cases where it is expressly requested.
Under the development of Article 93 of the Organic Statute of the Budget, when errors or omissions are presented in the prosecution of budget information in the Integrated Information System Financial (SIIF)-Nation, the Comptroller General of the Republic and the Directorate General of the National Public Budget of the Ministry of Finance and Public Credit may exceptionally authorize their correction at the request of the corresponding body, under the sole responsibility of the head of the respective organ and without prejudice to the tax, criminal or disciplinary responsibility to be held.
For this purpose, the Ministry of Finance and Public Credit will establish the required and secure technical procedure in such a way that the issue of official documents on the financial situation will not be altered or operationally altered. The General Office of the Comptroller General of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of Korea shall be present at the end of the year.
ARTICLE 25. 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, the Superintendents and Special Administrative Units with legal status, as well as those referred to in Article 5or of the Organic Statute of the Budget, such adjustments must be made by agreement or resolution of the boards or boards of directors 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 in which it is stated that collect the resources, 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 incorporated and executed in the same tax term in which the approval is carried out.
When the agreements are paid in advance and for the fulfillment of the object the contracting authority requires to contract with a third party, only the effective turn of the resources may be requested to the General Directorate of Public Credit and Treasury National once such body acquires the budgetary commitment and meets the requirements that make its payment payable in favour of the final beneficiary.
Dealing with 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.
ARTICLE 26. Except as provided for in Article 47 of Law 1450 of 2011, no body may enter into commitments that involve the payment of fees to agencies. " International, with the General Budget of the Nation, without the approval of public treaties, or the President of the Republic has authorized its provisional application in the terms of the 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 will only be able to pay their own resources to those organizations.
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 shall be paid in accordance with the provisions of Law 31 of 1992 or those that modify or add to it.
The commitments that are acquired in the framework of international treaties or agreements, of which Colombia will participate and whose linkage has been approved by the law of the Republic, will not require authorization of future vigencies. must have prior tax approval from the Superior Council of Fiscal Policy (Confis).
ARTICLE 27. The organs that make up the General Budget of the Nation must reintegrate, within the first quarter of 2012, the General Directorate of Public Credit and National Treasury of the Ministry of Treasury and Public Credit, and their treasuries when 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 corresponding to budgetary appropriations of fiscal vigencies above, including their financial returns, currency differential, and other revenues originating from those, with the corresponding support.
ARTICLE 28. When there is budget appropriation in the service of public debt, advances may be made in the payment of public credit operations. The obligations of the public debt service corresponding to the month of January 2013 may also be covered by the current term.
ARTICLE 29. The legal representation and management of the debt service expenditure is 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 30. 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.
In accordance with Article 46 of the Organic Statute of the Budget, the losses of the Bank of the Republic will be addressed through the issuance of bonds in market conditions or other debt securities. public.
The issuance of the bonds or securities in this article does not imply any budgetary operation and should only be budgeted for purposes of redemption.
OF BUDGET RESERVES AND ACCOUNTS PAYABLE.
ARTICLE 31. Through the Integrated Financial Reporting System (SIIF)-Nation will be defined with court by December 31, 2011, the budget reserves and accounts payable for each of the sections of the General Budget of the Nation.
Budget reserves will correspond to the difference between commitments and obligations, and accounts payable for the difference between obligations and payments.
ARTICLE 32. No later than January 20, 2012, the organs that make up the General Budget of the Nation will constitute the budget reserves and accounts payable from the respective budget section. for the fiscal year 2011, in accordance with the balances recorded at December 31, 2011 through the Integrated Financial Reporting System (SIIF)-Nation.
Organs that are part of the General Budget of the Nation will be able to make adjustments to the constitution of the budget reserves and the accounts payable, without any new registration. commitments.
Fulfilled the deadline for bringing forward the adjustments mentioned in the previous paragraph and definitively constituted the budget reserves and accounts payable through the Integrated Financial Reporting System (SIIF)-Nation, the Dines Over the Nation will be reintegrated by the computer of the expenditure and the official of management of the respective organ to the Directorate General of Public Credit and National Treasury of the Ministry of Finance and Public Credit, within the first fifteen days of the month of February 2012.
The accounts payable and the budget reserves that have not been executed at 31 December 2012 expire without exception. Consequently, the respective resources of the Nation must be reintegrated by the computer of the expenditure and the official of management of the respective organ to the Directorate General of Public Credit and National Treasury of the Ministry of Finance and Credit Public, within the first ten days of the month of January 2013.
OF FUTURE VIGENCIES.
ARTICLE 33. The authorizations granted by the Superior Council of Fiscal Policy-Confis, or who this delegate for the assumption of obligations that affect the budgets of future vigencies will have to respect, in all the time, the conditions on which it was awarded.
Entities or bodies that require the modification of the deadline and/or annual quotas of future vigencies authorized by the Superior Council of Fiscal Policy (Confis), or who this delegate will require, prior to the assumption of the respective the obligation or modification of the conditions of the existing obligation, the reprogramming of future vigencies where the new deadline and/or annual authorised quotas are specified.
When, after the granting of an authorization of future vigencies, the entity or body requires the modification of the object or objects or the amount of the consideration for its charge, it will be necessary to advance to the Superior Council of Fiscal Policy (Confis), or its delegate the request for a new authorization of future vigencies that will cover the modifications or additions required in a way prior to the assumption of the respective obligation or to the modification of the conditions of the existing obligation.
PARAGRAFO 1o. The modifications to the amount of consideration by the requesting entity, which originate exclusively in the financial adjustments of the amount and which are not associated with the provision of additional goods or services to those originally planned, will be dealt with as a reprogramming of future vigencies.
PARAGRAFO 2o. This is without prejudice to the fact that in case of new future vigencies, the tax guarantee of the Superior Council of Fiscal Policy (Confis), and declaratory of strategic importance, must be counted. on the part of the National Council for Economic and Social Policy (Conpes), in cases where the rules so require.
ARTICLE 34. 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.
When it is not possible to bring forward the budgetary adjustments, as referred to in Article 82) or of Law 819 of 2003, in the corresponding fiscal life, it will be necessary to reschedule the quotas. authorised by the authority which issued the initial authorisation in order to continue the selection process of the contractor.
ARTICLE 35. Applications to commit resources of the Nation, affecting future fiscal vigencies of the Industrial and Commercial Companies of the State or Companies of Mixed Economy with a regime of those, must be dealt with through the organs that make up the General Budget of the Nation to which they are linked.
VARIAS PROVISIONS.
ARTICLE 36. 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 ask the General Directorate of the National Public Budget of the Ministry of Finance and Public Credit to record 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 Resources subject to the precautionary measure, the corresponding certification on bank accounts.
ARTICLE 37. 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 38. The organs referred to in article 4or. of this law shall pay the rulings of guardianship under the rubric that corresponds to the nature of the failed business. In order to be paid, in the first instance, the required budget transfers should be made, with the appropriation balances available during the current fiscal year.
Public establishments must attend to the providences that are proposed against them, in the first place with their 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 legal.
ARTICLE 39. 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 these 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 have to cover, under the heading of travel expenses and travel expenses of their respective budgets, the expenses incurred by the officials which have been assigned to the Congress of the Republic to provide the protection and personal security services to its members or to this Institution.
ARTICLE 40. In relation to accounts payable, the initial budget for the 2012 tax term complies with the provisions of Article 31 of the Law 344 of 1996.
