1593 OF 2012

(December 10)

Official Journal No. 48,640 of 10 December 2012

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, 2013.

The Congress of Colombia

DECRETA:

FIRST PART.

CHAPTER I.

REVENUE AND CAPITAL RESOURCES BUDGET.

ARTICLE 1o. Note the computes of the Nation's Treasury Capital Resources and Resources for the fiscal life of January 1 to December 31, 2013, in the sum of One hundred and eighty-five billions five hundred and twenty-four thousand six hundred and thirty-three million seven hundred seventeen thousand six hundred and thirty-six pesos ($185,524,633,717,636) legal currency, according to the detail of the Budget of Rentas and Resources of Capital for 2013, as follows:

REVENUE FROM THE NATION ' S GENERAL BUDGET

I-	BUDGET REVENUE NATIONAL	171,179,917,539,422
1.	NATION CURRENT REVENUE	102,212,000,66,000
2.	NATION ' S CAPITAL RESOURCES	60.624,905,418,988
5.	PARAFISCAL RENTS	1,221,443,724,583
6.	SPECIAL FUNDS	7,131,567,759,851
	II -	REVENUE FROM PUBLIC ESTABLISHMENTS	14,344,716,178,214
0209	COLOMBIAN PRESIDENTIAL AGENCY FOR INTERNATIONAL COOPERATION, APC - COLOMBIA
B-	CAPITAL RESOURCES	30,000,000,000
0303	SPECIAL ADMINISTRATIVE UNIT - NATIONAL PUBLIC PROCUREMENT AGENCY - COLOMBIA PURCHASE EFFICIENT
A-	CURRENT REVENUE	15,500,000,000
	0324	HOME UTILITIES SUPERINTENDENCE
A-	CURRENT REVENUE	84,100,000,000
B-	CAPITAL RESOURCES	1,865,562,000
0402	ROTATING BACKGROUND DEL DANE
A-	CURRENT REVENUE	10,661,500,000
B-	CAPITAL RESOURCES	690,900,000
0403	AGUSTÍN CODAZZI-IGAC GEOGRAPHICAL INSTITUTE
A-	CURRENT REVENUE	46,9921,000,000
B-	CAPITAL RESOURCES	477,000,000
	0503	UPPER PUBLIC ADMINISTRATION SCHOOL (ESAP)
A-	CURRENT REVENUE	16,500,000,000
B-	CAPITAL RESOURCES	35,300,000,000
C-	PARAFISCAL CONTRIBUTIONS	85,798,272,000
0602	ADMINISTRATIVE SECURITY DEPARTMENT ROTARY BACKGROUND
B-	CAPITAL RESOURCES	25,362,461,000
1102	FOREIGN MINISTRY ROTATING FUND
A-	CURRENT REVENUE	181,432,000,000
B-	CAPITAL RESOURCES	29,572,000,000
1104	MIGRATION SPECIAL ADMINISTRATIVE UNIT COLOMBIA
A-	CURRENT REVENUE	11,294,000,000
	1204	NOTARY AND LOG SUPERINTENDENCE
A-	CURRENT REVENUE	579,758,717,755
B-	CAPITAL RESOURCES	150,268,000,000
	1208	NATIONAL PRISON AND PRISON INSTITUTE-INPEC
A-	CURRENT REVENUE	114,222,944,056
B-	CAPITAL RESOURCES	425,000,000
	1209	NATIONAL DIRECTION OF DRUGS IN LIQUIDATION
B-	CAPITAL RESOURCES	291,300,057,800
1309	SOLIDARITY ECONOMY SUPERINTENDENCE
A-	CURRENT REVENUE	8,153,640,406
B-	CAPITAL RESOURCES	3,891,000,000
1310	SPECIAL ADMINISTRATIVE UNIT TAX AND NATIONAL CUSTOMS
A-	CURRENT REVENUE	15,489,400,000
B-	CAPITAL RESOURCES	11,035,700,000
1313	COLOMBIA FINANCIAL SUPERINTENDENCE
A-	CURRENT REVENUE	177,171,359,000
B-	CAPITAL RESOURCES	3,500,000,000
	1503	MILITARY FORCES WITHDRAWAL BOX
A-	CURRENT REVENUE	149,099,480,894
B-	CAPITAL RESOURCES	61,087,854,556
	1507	ARMY TAX HOUSES INSTITUTE
A-	CURRENT REVENUE	33,137,385,000
B-	CAPITAL RESOURCES	3,982,000,000
	1508	COLOMBIAN CIVIL DEFENSE, GUILLERMO LEON VALENCIA
A-	CURRENT REVENUE	2,779,000,000
B-	CAPITAL RESOURCES	1,162,200,000
	1510	MILITARY CLUB OF OFFICERS
A-	CURRENT REVENUE	36.746,653,072
1511	NATIONAL POLICE RETIREMENT SALARY BOX
A-	CURRENT REVENUE	161,396,100,000
B-	CAPITAL RESOURCES	73,050,900,000
	1512	POLICE ROTARY BACKGROUND
A-	CURRENT REVENUE	302,868,000,000
B-	CAPITAL RESOURCES	18,419,000,000
	1516	SURVEILLANCE AND PRIVATE SECURITY SUPERINTENDENCE
A-	CURRENT REVENUE	10,650,100,000
1519	HOSPITAL MILITARY
A-	CURRENT REVENUE	187,995,570,000
B-	CAPITAL RESOURCES	1,552,438,000
	1520	MILITARY FORCES LOGISTICS AGENCY
A-	CURRENT REVENUE	974,333,357,669
B-	CAPITAL RESOURCES	4,411,000,000
1702	INSTITUTE COLOMBIAN AGRICULTURAL AND LIVESTOCK (ICA)
A-	CURRENT REVENUE	33,007,894,000
B-	CAPITAL RESOURCES	20,368,000,000
	1713	COLOMBIAN INSTITUTE OF RURAL DEVELOPMENT-INCODER
A-	CURRENT REVENUE	3,275,274,000
B-	CAPITAL RESOURCES	6,680,919,000
	1715	NATIONAL AQUACULTURE AND FISHERIES AUTHORITY-AUNAP
A-	CURRENT REVENUE	2,022,707,320
	NATIONAL HEALTH INSTITUTE (INS)
A-	CURRENT REVENUE	2,686,144,076
B-	CAPITAL RESOURCES	1,081,000,000
1910
A-	CURRENT REVENUE	63,948,700,000
B-	CAPITAL RESOURCES	5,098,637,546
1912	NATIONAL INSTITUTE FOR DRUG AND FOOD SURVEILLANCE-INVIMA
A-	CURRENT REVENUE	97,653,500,000
B-	CAPITAL RESOURCES	59,990,871,333
	DE BACKGROUND SOCIAL FORECASTING OF CONGRESS
A-	CURRENT REVENUE	19,090,110,000
B-	CAPITAL RESOURCES	141,411,217,000
1914	COLOMBIAN NATIONAL RAILWAYS SOCIAL PASSIVE FUND
A-	CURRENT REVENUE	73,018,410,841
B-	CAPITAL RESOURCES	6,118,581,615
1915	UNIT SPECIAL ADMINISTRATIVE COMMITTEE ON HEALTH REGULATION-CRES
A-	CURRENT REVENUE	17,429,091,000
2103	SERVICE COLOMBIAN GEOLOGICAL
A-	CURRENT REVENUE	5,372,600,000
B-	CAPITAL RESOURCES	139,812,300,000
	2109	MINERAL-ENERGY PLANNING UNIT-UPME
A-	CURRENT REVENUE	30,697,081,000
B-	CAPITAL RESOURCES	10,997,780,000
	2110	INSTITUTE FOR PLANNING AND PROMOTING ENERGY SOLUTIONS FOR NON-INTERCONNECTED ZONES-IPSE
A-	CURRENT REVENUE	3,398,000,000
B-	CAPITAL RESOURCES	24,244,900,000
	2111	NATIONAL HYDROCARBON AGENCY-
A-	CURRENT REVENUE	391,828,863,000
B-	CAPITAL RESOURCES	173,000,000,000
2112	AGENCY MINING NATIONAL-ANM
A-	CURRENT REVENUE	77.198,200,000
B-	CAPITAL RESOURCES	2,160,000,000
2209	INSTITUTE NATIONAL FOR DEAF (INSOR)
A-	CURRENT REVENUE	626,186,010
B-	CAPITAL RESOURCES	6,700,746,400
2210	INSTITUTE NATIONAL FOR BLIND (INCI)
A-	CURRENT REVENUE	425,217,793
B-	CAPITAL RESOURCES	263,700,000
2234	INSTITUTE CENTRAL technician
A-	CURRENT REVENUE	6,514,959,834
B-	CAPITAL RESOURCES	764,000,000
	2238	SAN ANDRÉS AND PROVIDENCIA NATIONAL VOCATIONAL TRAINING INSTITUTE
A-	CURRENT REVENUE	421,963,269
B-	CAPITAL RESOURCES	117,450,000
	2239	SAN JUAN DEL CESAR NATIONAL PROFESSIONAL TECHNICAL TRAINING INSTITUTE
A-	CURRENT REVENUE	1,427,039,397
B-	CAPITAL RESOURCES	1,211,000,000
	2241	TOLIMENSE INSTITUTE OF PROFESSIONAL TECHNICAL TRAINING
A-	CURRENT REVENUE	3,730,303,895
B-	CAPITAL RESOURCES	572,900,000
	2242	CALI NATIONAL TRADE TECHNICAL INSTITUTE " SIMON RODRIGUEZ
A-	CURRENT REVENUE	1,428,498,346
B-	CAPITAL RESOURCES	81,000,000
2306	DE BACKGROUND INFORMATION AND COMMUNICATIONS TECHNOLOGIES
A-	CURRENT REVENUE	1,035,943,600,000
B-	CAPITAL RESOURCES	294,174,900,000
2309	AGENCIA SPECTRUM NATIONAL-ANE
A-	CURRENT REVENUE	28,164,000,000
2402	INSTITUTE NATIONAL PATHWAYS
A-	CURRENT REVENUE	421,787,267,543
B-	CAPITAL RESOURCES	132,144,900,000
	2412	CIVIL AERONAUTICS SPECIAL ADMINISTRATIVE UNIT
A-	CURRENT REVENUE	455,089,851,262
B-	CAPITAL RESOURCES	6,000,000,000
2413	AGENCIA INFRASTRUCTURE NATIONAL
A-	CURRENT REVENUE	120,624,746,670
B-	CAPITAL RESOURCES	4,000,000,000
	2602	SOCIAL WELFARE FUND OF THE GENERAL COMPTROLLER OF THE REPUBLIC
A-	CURRENT REVENUE	936,000,000
B-	CAPITAL RESOURCES	32,245,000,000
2802	ROTATING BACKGROUND FROM THE REGISTRY
A-	CURRENT REVENUE	40,969,100,000
B-	CAPITAL RESOURCES	5,367,900,000
	2803	CIVIL STATUS NATIONAL REGISTRY HOUSING SOCIAL FUND
B-	CAPITAL RESOURCES	6,924,000,000
2902	INSTITUTE NATIONAL OF LEGAL MEDICINE AND FORENSIC SCIENCES
A-	CURRENT REVENUE	5,854,500,000
B-	CAPITAL RESOURCES	350,500,000
	3202	INSTITUTE OF HYDROLOGY, METEOROLOGY AND ENVIRONMENTAL STUDIES-IDAM
A-	CURRENT REVENUE	8,460,000,000
B-	CAPITAL RESOURCES	1,375,600,000
3204	NATIONAL FUND ENVIRONMENTAL
A-	CURRENT REVENUE	32,766,290,000
B-	CAPITAL RESOURCES	22,729,000,000
3304	GENERAL FILE OF THE NATION
A-	CURRENT REVENUE	6,466,872,817
B-	CAPITAL RESOURCES	2,487,000,000
	3305	COLOMBIAN INSTITUTE OF ANTHROPOLOGY AND HISTORY
A-	CURRENT REVENUE	918,390,720
B-	CAPITAL RESOURCES	400,490,000
3307	EXPENSIVE INSTITUTE And BODVO
A-	CURRENT REVENUE	374,993,939
B-	CAPITAL RESOURCES	414,700,000
3502	SOCIETIES SUPERINTENDENCE
A-	CURRENT REVENUE	105,506,142,000
B-	CAPITAL RESOURCES	8,600,000,000
	3503	INDUSTRY AND COMMERCE SUPERINTENDENCE
A-	CURRENT REVENUE	51,761,076,000
B-	CAPITAL RESOURCES	28,144,360,000
	3504	SPECIAL ADMINISTRATIVE UNIT CENTRAL BOARD COUNTERS
A-	CURRENT REVENUE	4,067,334,434
B-	CAPITAL RESOURCES	1,545,000,100
3505	NATIONAL METROLOGY INSTITUTE - INM
A-	CURRENT REVENUE	807,277,000
3602	SERVICE NATIONAL LEARNING (SENA)
A-	CURRENT REVENUE	243,360,742,000
B-	CAPITAL RESOURCES	204,820,201,000
C-	CONTRIBUTIONS PARAFISALES	1,827,399,701,000
	3708	PROTECTION NATIONAL UNIT - UNP
A-	CURRENT REVENUE	14,000,000,000
3801	COMMISSION CIVIL SERVICE NATIONAL
A-	CURRENT REVENUE	50,562,900,000
B-	CAPITAL RESOURCES	5,580,000,000
	4104	COMPREHENSIVE CARE AND REPAIR UNIT TO VICTIMS
A-	CURRENT REVENUE	42,640,000,000
4105	CENTER OF HISTORICAL MEMORY
A-	CURRENT REVENUE	1,000,000,000
B-	CAPITAL RESOURCES	906,708,000
	4106	COLOMBIAN INSTITUTE OF FAMILY WELFARE (ICBF)
A-	CURRENT REVENUE	747,817,723
B-	CAPITAL RESOURCES	221,048,861,486
C-	PARAFISCAL CONTRIBUTIONS	3,476,011,154,637
	III -	TOTAL	185,524633,717,636

CHAPTER II.

SUB-ACCOUNT SOLIDARITY RESOURCES OF THE FOSYGA.

ARTICLE 2o. The amount of the resources of the Solidarity and Guarantee Fund of the Solidarity and Guarantee Fund-Fosyga, for the fiscal year 2013 in the sum of three billion forty-two thousand is estimated. Three hundred and eighty-two million pesos ($3,042,382,000,000) legal currency.

TWO.

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 year of January 1. December 31, 2013 a sum worth: one hundred and eighty five trillion five hundred and twenty-four thousand six hundred and thirty-three million seven hundred seventeen thousand six hundred and thirty-six pesos ($185,524,6633,717,636) legal currency, according to the detail below:

www.imprenta.gov.co>

THIRD PART.

GENERAL PROVISIONS.

ARTICLE 4. The general provisions of this law are complementary to Laws 38 of 1989, 179 of 1994, 225 of 1995, 819 of 2003, 1473 of 2011, and 1508 of 2012 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 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.

CHAPTER I.

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.

Public establishments in 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 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 of the Ministry of Finance and Public Credit will be able to make substitutions in the investment portfolio with decentralised entities, without 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 targets 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 amount of these; its issuance will not affect the debt quota.

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 surveillance 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 you administer.

ARTICLE 12. The liquidation of the financial surpluses in the Organic Statute of the Budget, which are carried out in the life of this law, will be made on the basis of a projection of the income and the expenses, for the following term to the court of the Financial Statements, where the accounts are also included to be charged and to pay not budgeted, the budget reserves, as well as the initial availability (box, banks and investments).

CHAPTER II.

OF EXPENSES.

ARTICLE 13. 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 nationalisation costs.

ARTICLE 14. 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 15. To provide vacant jobs, the budget availability certificate will be required for the fiscal year 2013. 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 2013, 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 and the provision of their emoluments in accordance with Article 122 of the Political Constitution.

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 2013 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 16. The request for modification to the staff 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. 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 a budget concept or viability from the Ministry of Finance and Public Credit-Directorate General of the National Public Budget.

ARTICLE 17. 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 18. The National Government will regulate the constitution and operation of the smaller boxes in the organs that make up the General Budget of the Nation, and in the national entities with The budget of Industrial and Commercial Enterprises of the State with non-financial character, in respect of the resources assigned to it by the Nation.

ARTICLE 19. 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 them are modified or deferred.

ARTICLE 20. 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 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-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 must be carried out in the same currency 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, may carry out at the level of the clearance decree internal appropriations of appropriations in its dependencies, sectionals or regional in order to facilitate its operational management 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 21. The organs referred to in Article 4or this law may make advances only when they have a monthly Caja-PAC Monthly Program, approved.

ARTICLE 22. 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 23. 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 2013.

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 24. The Ministry of Finance and Public Credit-Directorate General of the National Public Budget will be able to 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 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 25. The organs referred to in Article 4or this law are solely responsible for the recording of their public financial management in the Integrated System of Financial Information 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 expressly requests it.

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 will be able to authorize their correction at the request of the corresponding organ, under the entire responsibility of the head of the body concerned and without prejudice to liability tax, criminal or disciplinary action to take place.

For this purpose, the Ministry of Finance and Public Credit will establish the required and safe technical procedure so that the issue of official documents on the financial situation will not be altered or operationally altered. public by the executive or the regular and timely production of the reports that the Comptroller General of the Republic must submit by law.

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 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 that 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 Management.

The heads of the organs will respond to the legality of the acts mentioned.

ARTICLE 27. Except as provided for in Article 47 of Law 1450 of 2011, no body may enter into commitments involving the payment of quotas to organizations. The President of the Republic has authorized his 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 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 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.

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 fiscal endorsement by the Superior Council of Fiscal Policy-CONDS.

ARTICLE 28. The organs that make up the General Budget of the Nation must reintegrate, within the first quarter of 2013, the General Directorate of Public Credit and National Treasury of the Ministry of Hacienda y Crédito Público the resources of the Nation, and its treasuries when they correspond to own resources, 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 spread, and other revenues originating from those, with the corresponding support.

ARTICLE 29. 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 2014 may also be addressed with the current term of office.

ARTICLE 30. 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 31. The expenses that are necessary for the administration, achievement and service of public credit operations, those that are treated as such, the debt management itself, the related transactions, 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.

CHAPTER III.

OF BUDGET RESERVES AND ACCOUNTS PAYABLE.

ARTICLE 32. Through the SIIF-Nation Integrated Financial Reporting System, the budget reserves and accounts payable for each of the sections of the financial sector will be defined by 31 December 2012. 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 33. No later than January 20, 2013, the organs that make up the General Budget of the Nation will constitute the budget reserves and accounts payable from the respective budget section. corresponding to the fiscal year 2012, in accordance with the balances recorded at December 31, 2012 through the SIFI-Nation Integrated Financial Reporting System.

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 Information 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 2013.

The accounts payable and the budget reserves that have not been executed at 31 December 2013 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 2014.

CHAPTER IV.

OF FUTURE VIGENCIES.

ARTICLE 34. The authorizations granted by the Superior Council of Fiscal Policy-CONIS, or who this delegate for the assumption of obligations that affect the budgets of future vigencies, will have to respect, at all times, 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-CONIS, or who this delegate will require, in advance of the assumption of the respective the obligation or modification of the conditions of the existing obligation, the rescheduling 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-CONIS, or its delegate, the request for a new authorization of future vigencies that will cover the modifications or additions required 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 initially planned, will be dealt with as a reprogramming of future vigencies.

PARAGRAFO 2o. The above is without prejudice to the fact that in case of new future vigencies, the tax guarantee of the Superior Council of Fiscal Policy-CONSS, and declaratory of strategic importance on the part of the National Council for Economic and Social Policy-CONPES, in cases where the rules so require.

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.

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 36. 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 processed through the organs that make up the General Budget of the Nation to which they are linked.

CHAPTER V.

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 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 Resource for the precautionary measure, the corresponding certification on bank accounts.

ARTICLE 38. 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 39. The Office of the Prosecutor General, the National Police, the National Army, the National Navy, the Air Force and the National Protection Unit must cover their respective duties. budgets, the expenses of staff linked to those bodies and which make up the Unified Action Groups for Personal Freedom-GAULA, referred to in Law No. 282 of 1996.

PARAGRAFO. The National Protection Unit or the National Police shall cover, under the heading of travel expenses and expenses of their respective budgets, the expenses incurred by the officials who 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 fiscal year 2013 complies with the provisions of Article 31 of the Law 344 of 1996.

ARTICLE 41. Obligations for medical-care services, home public services, customs operation expenses, communications, transportation, and contributions inherent in the payroll, caused in the last quarter of 2012, can be paid from the appropriations of the tax validity of 2013.

The holiday, the holiday premium, the compensation to the same, the recreation bonus, the cesanties, the pensions, the costs of inhumation, the taxes and the tax control fee, can be paid from the current budget whatever the year of your causation.

Organs that are part of the General Budget of the Nation will be able to pay, from the current budget, the obligations received from the liquidated entities that were caused by the same, corresponding to public services. addresses and contributions inherent in the payroll, whatever the year of their causation, affecting the item that gave them origin.

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