Key Benefits:
1687 OF 2013
(December 11)
Official Journal No. 49.001 of 11 December 2013
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, 2014.
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, 2014, in the sum of Ninety-nine billion eight hundred and fifty-four thousand five hundred and forty-seven million five hundred and twenty-one thousand five hundred and thirty-five pesos ($199.854,547,521,535) legal currency, according to the detail of the Budget of Rentas and Resources Capital for 2014, as follows:
REVENUE FROM THE NATION ' S GENERAL BUDGET
I -NATIONAL BUDGET REVENUE 188.016,431,329,974
1. NATION ' S CURRENT INCOME 102,691,440,000,000
2. NATION ' S CAPITAL RESOURCES 62,269,030,218,478
5. PARAFISCAL RENTS 1,289,072,421,732
6. SPECIAL FUNDS 21,766,888,689,764
II-REVENUE FROM PUBLIC ESTABLISHMENTS 11,88,116,191,561
0209 COLOMBIAN PRESIDENTIAL AGENCY FOR INTERNATIONAL COOPERATION, APC-COLOMBIA
B-CAPITAL RESOURCES 13,309,000,000
0303 SPECIAL ADMINISTRATIVE UNIT-NATIONAL PUBLIC PROCUREMENT AGENCY-COLOMBIA PURCHASE EFFICIENT
-CURRENT REVENUE 8,220,000,000
0324 HOME UTILITIES SUPERINTENDENCE
A-CURRENT REVENUE 96,562,000,000
B-CAPITAL RESOURCES 25,629,000,000
0402 DAMAGE ROTARY BACKGROUND
A-CURRENT INCOME 11,231,000,000
B-CAPITAL RESOURCES 1,968,000,000
0403 AGUSTIN CODAZZI GEOGRAPHIC INSTITUTE (IGAC)
-CURRENT REVENUE 46,578,000,000
B-CAPITAL RESOURCES 556,000,000
0503 TOP SCHOOL OF PUBLIC ADMINISTRATION (ESAP)
A-CURRENT INCOME 20,281,531,000
B-CAPITAL RESOURCES 40.824,584,000
C-PARAFISCAL CONTRIBUTIONS 91,500,826000
0602 ADMINISTRATIVE SECURITY DEPARTMENT ROTATING FUND
B-CAPITAL RESOURCES 53,783,500,000
1102 FOREIGN MINISTRY ROTARY FUND
A-CURRENT INCOME 156,755,000,000
B-CAPITAL RESOURCES 11,417,000,000
1104 MIGRATION SPECIAL ADMINISTRATIVE UNIT COLOMBIA
A-CURRENT REVENUE 12,156,000,000
B-CAPITAL RESOURCES 611,000,000
1204 NOTARY AND LOG SUPERINTENDENCE
A-CURRENT INCOME 642,548,193,681
B-CAPITAL RESOURCES 85,198,870,759
1208 NATIONAL PRISON AND PRISON INSTITUTE (INPEC)
A-CURRENT INCOME 112,454,400,000
B-CAPITAL RESOURCES 433,500,000
1209 NATIONAL DRUG ADDRESS IN LIQUIDATION
B-CAPITAL RESOURCES 196,271,170,865
1309 SOLIDARITY ECONOMY SUPERINTENDENCE
A-CURRENT REVENUE 14,561,500,000
B-CAPITAL RESOURCES 3,392,500,000
1310 SPECIAL ADMINISTRATIVE UNIT TAX AND NATIONAL CUSTOMS
-CURRENT REVENUE 13,850,000,000
B-CAPITAL RESOURCES 3,167,000,000
1313 COLOMBIA FINANCIAL SUPERINTENDENCE
A-CURRENT INCOME 192,505,562,500
B-CAPITAL RESOURCES 3,000,000,000
1503 MILITARY FORCES WITHDRAWAL BOX
A-CURRENT INCOME 161,278,500,000
B-CAPITAL RESOURCES 22,977,000,000
1507 ARMY TAX HOUSES INSTITUTE
A-CURRENT REVENUE 36,403,000,000
B-CAPITAL RESOURCES 6,444,000,000
1508 COLOMBIAN CIVIL DEFENSE, GUILLERMO LEON VALENCIA
A-CURRENT REVENUE 1,500,000,000
B-CAPITAL RESOURCES 950,000,000
1510 MILITARY CLUB OF OFFICERS
A-CURRENT REVENUE 38,981,000,000
B-CAPITAL RESOURCES 1,699,000,000
1511 NATIONAL POLICE RETIREMENT PAY BOX
A-CURRENT INCOME 159,468,000,000
B-CAPITAL RESOURCES 39,200,000,000
1512 POLICE ROTARY FUND
A-CURRENT INCOME 378,854,000,000
B-CAPITAL RESOURCES 18,052,000,000
1516 SURVEILLANCE AND PRIVATE SECURITY SUPERINTENDENCE
A-CURRENT REVENUE 12,244,000,000
B-CAPITAL RESOURCES 1,81,000,000
1519 MILITARY HOSPITAL
A-CURRENT REVENUE 255,444,000,000
B-CAPITAL RESOURCES 10,172,900,000
1520 MILITARY FORCES LOGISTICS AGENCY
A-CURRENT REVENUE 1,016,947,000,000
1702 COLOMBIAN AGRICULTURAL INSTITUTE (ICA)
A-CURRENT REVENUES 43.119,300,000
B-CAPITAL RESOURCES 27,414,000,000
1713 COLOMBIAN INSTITUTE OF RURAL DEVELOPMENT (INCODER)
A-CURRENT REVENUE 1,452,000,000
B-CAPITAL RESOURCES 27,606,196,999
1715 NATIONAL AQUACULTURE AND FISHERIES AUTHORITY (AUNAP)
-CURRENT REVENUE 2,732,300,000
B-CAPITAL RESOURCES 488,800,000
1903 NATIONAL HEALTH INSTITUTE (INS)
A-CURRENT INCOME 2,855,564,000
B-CAPITAL RESOURCES 1,135,160,000
1910 NATIONAL HEALTH SUPERINTENDENCE
A-CURRENT REVENUE 82,486,930,000
B-CAPITAL RESOURCES 22,117,100,000
1912 NATIONAL DRUG AND FOOD SURVEILLANCE INSTITUTE (INVIMA)
A-CURRENT INCOME 113,391,400,000
B-CAPITAL RESOURCES 44,210,300,000
1913 CONGRESS SOCIAL FORECASTING FUND
A-CURRENT REVENUE 21,361,850,000
B-CAPITAL RESOURCES 152,422,400,000
1914 COLOMBIAN NATIONAL RAILWAYS SOCIAL PASSIVE FUND
A-CURRENT REVENUE 77,460,870,000
B-CAPITAL RESOURCES 7,171,400,000
2103 COLOMBIAN GEOLOGICAL SERVICE
A-CURRENT INCOME 2,490,423,000
B-CAPITAL RESOURCES 26,000,000,000
2109 MINING-ENERGY PLANNING UNIT (UPME)
A-CURRENT REVENUES 25,695,613,000
B-CAPITAL RESOURCES 11,084,700,000
2110 INSTITUTE FOR PLANNING AND PROMOTING ENERGY SOLUTIONS FOR NON-INTERCONNECTED AREAS (IPSE)
A-CURRENT REVENUES 3,354,952,000
B-CAPITAL RESOURCES 6,191,800,000
2111 NATIONAL HYDROCARBON AGENCY (ANH)
A-CURRENT INCOME 372,390,294,000
B-CAPITAL RESOURCES 170,190,000,000
2112 NATIONAL MINING AGENCY (ANM)
A-CURRENT REVENUE 59.360,399,000
B-CAPITAL RESOURCES 34,199,953,000
2209 NATIONAL INSTITUTE FOR THE DEAF (INSOR)
A-CURRENT REVENUES 363,400,000
2210 NATIONAL INSTITUTE FOR THE BLIND (INCI)
A-CURRENT INCOME 562,823,768
B-CAPITAL RESOURCES 171,800,000
2234 CENTRAL TECHNICAL INSTITUTE
-CURRENT REVENUE 7.880.165,660
B-CAPITAL RESOURCES 767,500,000
2238 SAN ANDRES AND PROVIDENCE NATIONAL PROFESSIONAL TECHNICAL TRAINING INSTITUTE
-CURRENT REVENUE 864,000,000
2239 SAN JUAN DEL CESAR NATIONAL PROFESSIONAL TECHNICAL TRAINING INSTITUTE
A-CURRENT INCOME 1,039,315,804
B-CAPITAL RESOURCES 1,749,265,172
2241 TOLIMENSE INSTITUTE OF PROFESSIONAL TECHNICAL TRAINING
A-CURRENT REVENUES 3.723,700,000
B-CAPITAL RESOURCES 178,400,000
2242 NATIONAL TECHNICAL INSTITUTE OF COMMERCE "SIMON RODRIGUEZ" DE CALI
A-CURRENT INCOME 2,115,000,000
B-CAPITAL RESOURCES 104,200,000
2306 INFORMATION AND COMMUNICATIONS TECHNOLOGIES FUND
A-CURRENT INCOME 1,403,677,484,853
B-CAPITAL RESOURCES 293,081,800,000
2309 NATIONAL SPECTRUM AGENCY (ANE)
A-CURRENT REVENUE 26,094,823,149
2310 NATIONAL TELEVISION AUTHORITY (ANTV)
A-CURRENT INCOME 186,285,600,000
B-CAPITAL RESOURCES 58,362,400,000
2402 NATIONAL TRACK INSTITUTE
A-CURRENT INCOME 349,067,286,851
B-CAPITAL RESOURCES 130,997,400,000
2412 CIVIL AERONAUTICS SPECIAL ADMINISTRATIVE UNIT
A-CURRENT INCOME 497,507,751,000
B-CAPITAL RESOURCES 160,220,000,000
2413 NATIONAL INFRASTRUCTURE AGENCY
A-CURRENT INCOME 165,260,634,000
B-CAPITAL RESOURCES 164,018,000,000
2602 SOCIAL WELFARE FUND OF THE GENERAL COMPTROLLER OF THE REPUBLIC
-CURRENT REVENUE 993,000,000
B-CAPITAL RESOURCES 32,253,000,000
2802 REGISTRY REVOLVING FUND
A-CURRENT INCOME 52,035,000,000
B-CAPITAL RESOURCES 27,000,000,000
2803 CIVIL STATE REGISTRY HOUSING SOCIAL FUND
B-CAPITAL RESOURCES 7,131,000,000
2902 NATIONAL INSTITUTE OF LEGAL MEDICINE AND FORENSIC SCIENCES
A-CURRENT INCOME 5,758,143,000
B-CAPITAL RESOURCES 286,700,000
3202 INSTITUTE OF HYDROLOGY, METEOROLOGY AND ENVIRONMENTAL STUDIES (IDEAM)
-CURRENT REVENUE 7,487,500,000
B-CAPITAL RESOURCES 1,412,915,000
3204 NATIONAL ENVIRONMENTAL FUND
A-CURRENT REVENUE 36,819,150,000
B-CAPITAL RESOURCES 26,390,457,000
3304 NATION GENERAL FILE
A-CURRENT REVENUE 5,448,200,000
B-CAPITAL RESOURCES 4,126,800,000
3305 COLOMBIAN INSTITUTE OF ANTHROPOLOGY AND HISTORY
A-CURRENT REVENUE 1,325,000,000
3307 EXPENSIVE AND CROW INSTITUTE
A-CURRENT INCOME 662,600,000
3502 CORPORATE SUPERINTENDENCE
A-CURRENT INCOME 111,757,022,517
B-CAPITAL RESOURCES 4,607,977,483
3503 INDUSTRY AND COMMERCE SUPERINTENDENCE
A-CURRENT INCOME 68,400,800,000
B-CAPITAL RESOURCES 47,000,000,000
3504 SPECIAL ADMINISTRATIVE UNIT CENTRAL BOARD COUNTERS
A-CURRENT REVENUE 3,069,500,000
B-CAPITAL RESOURCES 17,400,000,000
3505 NATIONAL METROLOGY INSTITUTE (INM)
A-CURRENT REVENUE 1,200,000,000
3602 NATIONAL LEARNING SERVICE (SENA)
A-CURRENT REVENUE 244,242,000,000
B-CAPITAL RESOURCES 292,346,662,500
C-PARAFISCAL CONTRIBUTIONS 399,963,000,000
3708 NATIONAL PROTECTION UNIT (UNP)
A-CURRENT REVENUE 14,420,000,000
3801 NATIONAL CIVIL SERVICE COMMISSION
A-CURRENT REVENUE 28,837,070,000
B-CAPITAL RESOURCES 22,476,700,000
4104 COMPREHENSIVE CARE AND REPAIR UNIT FOR VICTIMS
A-CURRENT REVENUE 43,919,000,000
4105 HISTORICAL MEMORY CENTER
A-CURRENT REVENUE 1,025,000,000
4106 COLOMBIAN INSTITUTE OF FAMILY WELFARE (ICBF)
A-CURRENT REVENUE 735,000,000
B-CAPITAL RESOURCES 352,662,000,000
C-PARAFISCAL CONTRIBUTIONS 1,161,238,000,000
III-TOTAL REVENUE 199,854,547.521,535
SUB-ACCOUNT SOLIDARITY RESOURCES OF THE FOSYGA.
ARTICLE 2o. The amount of the Solidarity and Guarantee Fund (Fosyga) Solidarity Sub-account is estimated for the 2014 fiscal year in the sum of four trillion six hundred and seventy-one thousand. nine hundred and eighty-seven million pesos ($4,671,987,000,000) 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 year of January 1. December 31, 2014 a sum worth: one hundred and ninety-nine trillion eight hundred and fifty-four thousand five hundred and forty-seven million five hundred and twenty-one thousand five hundred and thirty-five pesos ($199,854,547,521,535) legal currency, according to the detail below:
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ARTICLE 4. The amount of the expenses that will be financed with the resources that are submitted for consideration by the Congress of the Republic under the financing bill that is present to the Congress in the terms of article 347 of the Political Constitution, amount to the sum of three billion and five thousand four hundred and fifty two million Four hundred and seventy-eight thousand four hundred and sixty-five pesos ($3,145,452,478,465) legal currency, according to the detail below and with which the total appropriations budget is set in the sum of two hundred and three trillion pesos ($203,000,000,000,000) legal currency.
NATION GENERAL BUDGET
| CTA PROG | SUBC SUBP | CONCEPT | NATIONAL CONTRIBUTION | OWN RESOURCES | TOTAL |
SECTION: 1301
MINISTRY OF FINANCE AND PUBLIC CREDIT
| C | INVESTMENT BUDGET | 3,145,452,478,465 | 3,145,452,478,465 |
| 630 | TRANSFERS | 3,145,452,478,465 | 3,145,452,478,465 |
| 1000 | INTERSUBSECTORIAL GOVERNANCE | 3,145,452,478,465 | 3,145,452,478,465 |
| TOTAL QUOTE SECTION | 3,145,452,478,465 | 3,145,452,478,465 | |
| TOTAL NATIONAL BUDGET | 3,145,452,478,465 | 3,145,452,478,465 | |
GENERAL PROVISIONS.
ARTICLE 5o. 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 enterprises of the State and the societies of mixed economy with the regime of those.
Funds without legal status must be created by law or by their express authorization and shall be subject to the rules and procedures laid down in the Political Constitution, the Organic Statute of the Budget, this law and the other rules governing the organs to which they belong.
OF RENTS AND RESOURCES.
ARTICLE 6o. 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 shall report to the referring address the amount and dates of the external and internal credit resources contracted directly.
The General Directorate of Public Credit and 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 7o. 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 8o. 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.
State entities of the national order may delegate to the General Directorate of Public Credit and National Treasury the administration of their resources and the eventual payment of their obligations under these conditions, for which they will be directly subscribed with the General Directorate of Public Credit and National Treasury the agreements to be made.
The Superintendents that are not a budget section should enter monthly, in the Directorate General of Public Credit and National Treasury of the Ministry of Finance and Public Credit. law.
ARTICLE 9o. 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 10. 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 with charge 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 operations treasury, and those that are issued to regulate the economy's liquidity; they may be administered directly by the Nation; they may be denominated in foreign currency; their issuance will only require the decree authorizing it, set the amount and their financial conditions; the issue to finance budget appropriations will be limited by the amount of these; its issuance will not affect the debt quota.
ARTICLE 11. 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 returns originated by autonomous assets that the law has authorized.
For the purposes of this article, the trust business is made at the time of the settlement of investments or the effective receipt of interest or dividends by the fiduciary business.
ARTICLE 12. 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 you administer.
ARTICLE 13. 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, in which the accounts receivable and to be paid not budgeted, the budget reserves, as well as the initial availability (box, banks and investments).
OF EXPENSES.
ARTICLE 14. 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 15. 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 16. To provide vacant jobs, the certificate of budget availability will be required for the fiscal year 2014. 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 1 January to 31 December 2014, 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
The linkage of supernumeraries, for periods longer than three months, must be authorized by resolution subscribed by the head of the respective organ.
ARTICLE 17. The request for modification to the personnel plants will require for consideration and processing by the Ministry of Finance and Public Credit-Directorate General of the 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 18. 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 19. 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 a budgetary regime of industrial companies and of the State with non-financial character, in respect of the resources assigned to it by the Nation, are governed by Decree number 2768 of 2012 and other rules that modify or add it.
ARTICLE 20. The acquisition of the goods that are required by the organs that are part of the General Budget of the Nation for its operation and organization requires a plan of purchases. This plan must be approved by each organ in accordance with the appropriations authorized in the General Budget of the Nation and will be modified when the appropriations that support it are modified or deferred.
ARTICLE 21. 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 subject to 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 implementation of these measures must be carried out by the receiving bodies at the same time as the distribution.
In the case of investment expenditure, the budget operation described in the receiving organ shall be classified in the programme and sub-programme to be implemented, without any change in the allocation or the amount.
The head of the body or in whom the latter has delegated the management of the expenditure will be able to carry out at the level of the decree of liquidation internal allocations of appropriations in its dependencies, sectionals or regional in order to facilitate its operational and management, without the same ones involving changing their destination. These allocations for their validity will not require approval from the Ministry of Finance and Public Credit-Directorate General of the National Public Budget or the previous favorable concept by the National Planning Department. Investments and Public Finance in the case of investment expenses.
ARTICLE 22. The organs referred to in Article 5or this law may make advance payments only when they have a Monthly Monthly Cash Program (PAC), approved.
ARTICLE 23. 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 24. 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 2014.
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 25. 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 5or this law that does not meet the objectives and goals outlined in the Medium Term Fiscal Framework, in the Medium Term Spending Framework, in the Financial Plan, in the Macroeconomic Programming of the National Government and the Annual Caja Programme.
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 26. The organs referred to in Article 5or 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.
ARTICLE 27. 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, Superintendents 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 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 Management.
The heads of the organs will respond to the legality of the acts mentioned.
ARTICLE 28. 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. " 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 may only pay the fees to those agencies from their own resources.
The contributions and contributions of the Republic of Colombia to the international financial organizations will be paid from the General Budget of the Nation, except in those cases where the contributions are counted as international reserves, which will be paid in accordance with the provisions of Law 31 of 1992 or those that modify or add to it.
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 (Confis).
ARTICLE 29. The organs that make up the General Budget of the Nation must reintegrate, within the first quarter of 2014, 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, that are not amparing commitments or obligations, and that correspond to budgetary appropriations of previous fiscal vigencies, including their financial returns, currency spread, and other revenue arising from those, with the corresponding support.
This provision also applies to the resources of agreements concluded with international bodies, including the counterpart.
ARTICLE 30. When there is a 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 2015 may also be addressed with the current term of office.
ARTICLE 31. The legal representation and management of the debt service expenditure are carried out by the Minister of Finance and Public Credit or by whom the latter delegate, according to the provisions of the Organic Law of the Budget.
ARTICLE 32. The expenses that are necessary for the administration, achievement and service of the public credit operations, those that are assimilated to them, the debt management itself, the related operations, and the other related to the resources of the credit will be taken care of the appropriations of the service of the public debt.
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 or other bonds of public debt. Additionally and as set forth in paragraph 3 of Article 167 of Law 1607 of 2012, to cover the obligations under the Fuel Price Stabilization Fund (FEPC), they may be to attend by the issuance of bonds or other securities of public debt.
The issuance of the bonds or securities that this article deals with shall be made in market conditions, shall not involve any budgetary operation and should only be budgeted for the purposes of redemption.
OF BUDGET RESERVES AND ACCOUNTS PAYABLE.
ARTICLE 33. Through the Integrated Financial Reporting System SIIF-Nation will be defined with court by December 31, 2013, the budget reserves and accounts payable for each of the sections of the General Budget of the Nation.
At most, the budget reserves shall correspond to the difference between the commitments and the obligations, and the accounts payable for the difference between the obligations and the payments and based on them shall be constituted.
ARTICLE 34. No later than January 20, 2014, 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 tax term of 2013, in accordance with the balances recorded at 31 December 2013 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 2014.
The accounts payable and the budget reserves that have not been executed at 31 December 2014 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 2015.
OF FUTURE VIGENCIES.
ARTICLE 35. 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 time, the conditions on which it was granted.
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 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 (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 initially 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.
PARAGRAFO 3o. The Ministry of Transport and its assigned entities will have to advance the efforts to reprogram $600 billion of the future vigentias authorized for 2014 in the different projects of investment to comply with the Annual Operational Plan of Investments approved for this sector. The Ministry of Finance and Public Credit will have the same procedure in connection with Public Transportation Systems for $100 billion.
ARTICLE 36. 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 2. 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 37. Applications to commit resources of the Nation, which affect future fiscal vigencies of the industrial and commercial enterprises of the State or mixed economy companies with a regime of those, must be processed through the organs that make up the General Budget of the Nation to which they are linked.
VARIAS PROVISIONS.
ARTICLE 38. The public server that receives an order of embargo on the resources incorporated in the General Budget of the Nation, including the transfers that the Nation makes 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 for the constancy of inembargability. 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 39. The organs referred to in Article 5or this law shall pay the guardianship failures under the heading corresponding to the nature of the failed business, Similarly, the transaction contracts shall be charged to the item concerned initially with the respective commitment.
To pay for them, first, the required budget transfers must be made, with the appropriation balances available during the current tax term.
Public establishments must attend to the providences that are proposed against them, first of all with own resources, in advance of the budgetary operations to be carried out.
By means of the appropriations of the headings and reconciliations, all the expenses incurred in the courts of arbitration, as well as the bank or insurance guarantees or guarantees that are required in processes, will be able to be paid judicial.
ARTICLE 40. The 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 these bodies and which make up the Unified Action Groups for Personal Freedom (Gaula), referred to in Law 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.
