Key Benefits:
LAW 1737 OF 2014
(December 2)
Official Journal No. 49.353 of 2 December 2014
CONGRESS OF THE REPUBLIC
For which the Capital and Capital Resources and Appropriations Act is enacted for the fiscal year from January 1 to December 31, 2015.
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, 2015, in the sum of two hundred and three billion pesos. six hundred and fifty-eight thousand sixty-three million four hundred and thirty thousand three hundred eight pesos ($203,658,063,430,308) legal currency, according to the detail of the Budget of Rentas and Capital Resources for 2015, as well:
REVENUE FROM THE NATION ' S GENERAL BUDGET
| -NATIONAL BUDGET REVENUE | 190,814,360,373,742 | ||
| 1. | NATION STREAM REVENUE | 103,088,800,000,000 | |
| 2. | NATION ' S CAPITAL RESOURCES | 65,830,088,653,748 | |
| . | PARAFISCAL RENTS | 1,368,187,459,056 | |
| 6. | SPECIAL FUNDS | 20,527,284,260,938 | |
| -PUBLIC ESTABLISHMENTS REVENUE | 12,843,703,056,566 | ||
| 0209 | agency PRESIDENTIAL OF COLOMBIA INTERNATIONAL COOPERATION (APC)-COLOMBIA | ||
| B-CAPITAL RESOURCES | 13,309,000,000 | ||
| 0324 | SUPERINTENDENCE OF HOME PUBLIC SERVICES | ||
| REVENUE | 94,309,800,000 | ||
| B-CAPITAL RESOURCES | 32,668,100,000 | ||
| 0402 | FONDO DAMAGE ROTARY | ||
| REVENUE | 9,913,326,000 | ||
| B-CAPITAL RESOURCES | 300,000,000 | ||
| 0403 | INSTITUTE GEOGRAPHICAL AGUSTIN CODAZZI (IGAC) | ||
| REVENUE | 40,346,416,528 | ||
| B-CAPITAL RESOURCES | 410,000,000 | ||
| 0503 | PUBLIC ADMINISTRATION SUPERIOR (ESAP) | ||
| REVENUE | 21,772,800,000 | ||
| B-CAPITAL RESOURCES | 42,684,200,000 | ||
| PARAFISCAL CONTRIBUTIONS | 119,926,115,000 | ||
| 1102 | FONDO FOREIGN MINISTRY ROTARY | ||
| REVENUE | 166,733,230,860 | ||
| B-CAPITAL RESOURCES | 13,434,780,000 | ||
| 1104 | SPECIAL ADMINISTRATIVE MIGRATION COLOMBIA | ||
| REVENUE | 13,069,750,000 | ||
| B-CAPITAL RESOURCES | 2,718,000,000 | ||
| 1204 | NOTARY AND LOG SUPERINTENDENCE | ||
| REVENUE | 692,669,000,000 | ||
| B-CAPITAL RESOURCES | 109,377,953,380 | ||
| 1208 | INSTITUTE NATIONAL PRISON AND PRISON (INPEC) | ||
| REVENUE | 100.642,497,545 | ||
| B-CAPITAL RESOURCES | 229,740,000 | ||
| 1309 | SUPERINTENDENCE OF SOLIDARITY ECONOMY | ||
| REVENUE | 16,527,000,000 | ||
| B-CAPITAL RESOURCES | 7,682,200,000 | ||
| 1310 | SPECIAL ADMINISTRATIVE MANAGEMENT OF NATIONAL TAXES AND CUSTOMS | ||
| REVENUE | 4,318,300,000 | ||
| B-CAPITAL RESOURCES | 6,645,000,000 | ||
| 1313 | |||
| REVENUE | 175,804,072,840 | ||
| B-CAPITAL RESOURCES | 23,000,000,000 | ||
| 1503 | CAJA DE WITHDRAWAL OF MILITARY FORCES | ||
| REVENUE | 167,042,000,000 | ||
| B-CAPITAL RESOURCES | 77,813,000,000 | ||
| 1507 | INSTITUTE ARMY TAX HOUSES | ||
| REVENUE | 39,284,000,000 | ||
| B-CAPITAL RESOURCES | 2,542,000,000 | ||
| 1508 | DEFENSE COLOMBIAN CIVILIAN, GUILLERMO LEON VALENCIA | ||
| REVENUE | 1,650,000,000 | ||
| B-CAPITAL RESOURCES | 626,000,000 | ||
| 1510 | CLUB OFFICER MILITARY | ||
| REVENUE | 39,948,000,000 | ||
| B-CAPITAL RESOURCES | 5,213,000,000 | ||
| 1511 | CAJA DE NATIONAL POLICE RETIREMENT SALARIES | ||
| REVENUE | 182,143,000,000 | ||
| 1512 | FONDO POLICE ROTARY | ||
| REVENUE | 364,657,000,000 | ||
| B-CAPITAL RESOURCES | 21,944,000,000 | ||
| 1516 | |||
| REVENUE | 12,945,000,000 | ||
| B-CAPITAL RESOURCES | 2,728,000,000 | ||
| 1519 | HOSPITAL MILITARY | ||
| REVENUE | 234,922,000,000 | ||
| B-CAPITAL RESOURCES | 15,247,000,000 | ||
| 1520 | agency MILITARY FORCES LOGISTICS | ||
| REVENUE | 978,860.429,120 | ||
| B-CAPITAL RESOURCES | 22,057,000,000 | ||
| 1702 | INSTITUTE COLOMBIAN AGRICULTURAL AND LIVESTOCK (ICA) | ||
| REVENUE | 4235,576,000 | ||
| B-CAPITAL RESOURCES | 20,510,994,000 | ||
| 1713 | INSTITUTE COLOMBIAN RURAL DEVELOPMENT (INCODER) | ||
| REVENUE | 1,647,500,000 | ||
| B-CAPITAL RESOURCES | 14,413,900,000 | ||
| 1715 | AUTHORITY NATIONAL AQUACULTURE AND FISHERIES (AUNAP) | ||
| REVENUE | 2,761,300,000 | ||
| B-CAPITAL RESOURCES | 1,161,800,000 | ||
| INSTITUTE HEALTH NATIONAL (INS) | |||
| REVENUE | 2,887,862,000 | ||
| B-CAPITAL RESOURCES | 1.085,338,000 | ||
| 1910 | NATIONAL HEALTH SUPERINTENDENCE | ||
| REVENUE | 84,960,300,000 | ||
| B-CAPITAL RESOURCES | 17,785,000,000 | ||
| 1912 | INSTITUTE DRUG AND FOOD SURVEILLANCE NATIONAL (INVIMA) | ||
| REVENUE | 97,936,450,000 | ||
| B-CAPITAL RESOURCES | 47,673,900,000 | ||
| CONGRESS SOCIAL FORECAST | |||
| REVENUE | 13,857,980,870 | ||
| B-CAPITAL RESOURCES | 129,387,298,600 | ||
| FONDO SOCIAL LIABILITIES OF NATIONAL RAILWAYS OF COLOMBIA | |||
| REVENUE | 79,211,351,531 | ||
| B-CAPITAL RESOURCES | 7,405,091,671 | ||
| 2103 | SERVICE COLOMBIAN GEOLOGICAL | ||
| REVENUE | 320,77,000 | ||
| B-CAPITAL RESOURCES | 38.340,353,000 | ||
| 2109 | UNIT OF ENERGY MINING PLANNING (UPME) | ||
| REVENUE | 28,595,347,000 | ||
| B-CAPITAL RESOURCES | 5,104,700,000 | ||
| 2110 | INSTITUTE PLANNING AND PROMOTING ENERGY SOLUTIONS FOR NON-INTERCONNECTED ZONES (IPSE) | ||
| REVENUE | 2,494,693,000 | ||
| B-CAPITAL RESOURCES | 13,057,546,000 | ||
| 2111 | agency NATIONAL HYDROCARBON (ANH) | ||
| REVENUE | 562,707,177,000 | ||
| B-CAPITAL RESOURCES | 477,042,347,000 | ||
| 2112 | agency NATIONAL MINING (ANM) | ||
| REVENUE | 52,319,543,000 | ||
| B-CAPITAL RESOURCES | 170,000,000 | ||
| 2209 | INSTITUTE NATIONAL FOR DEAF (INSOR) | ||
| REVENUE | 1,256,153,437 | ||
| B-CAPITAL RESOURCES | 2.623,037,003 | ||
| 2210 | INSTITUTE NATIONAL FOR BLIND (INCI) | ||
| REVENUE | 797.751.016 | ||
| B-CAPITAL RESOURCES | 150,000,000 | ||
| 2234 | TECHNOLOGY CENTRAL TECHNICAL INSTITUTE | ||
| REVENUE | 8.013.921,260 | ||
| B-CAPITAL RESOURCES | 1,246,139,000 | ||
| 2238 | INSTITUTE SAN ANDRÉS AND PROVIDENCIA NATIONAL TECHNICAL TRAINING | ||
| REVENUE | 501.096,700 | ||
| B-CAPITAL RESOURCES | 241,357,000 | ||
| 2239 | INSTITUTE SAN JUAN DEL CESAR PROFESSIONAL TECHNICAL TRAINING NATIONAL | ||
| REVENUE | 1,370,914,200 | ||
| B-CAPITAL RESOURCES | 1.061,720,000 | ||
| 2241 | INSTITUTE PROFESSIONAL TECHNICAL TRAINING TOLIMENSE | ||
| REVENUE | 3,1114,926,264 | ||
| B-CAPITAL RESOURCES | 120,858,000 | ||
| 2242 | INSTITUTE NATIONAL TRADE TECHNICIAN "SIMON RODRIGUEZ" FROM CALI | ||
| REVENUE | 1.944.012,000 | ||
| B-CAPITAL RESOURCES | 64,579,000 | ||
| 2306 | INFORMATION AND COMMUNICATIONS TECHNOLOGIES | ||
| REVENUE | 1,199,522,592,000 | ||
| B-CAPITAL RESOURCES | 357,561,800,000 | ||
| 2309 | agency SPECTRUM NATIONAL (ANE) | ||
| REVENUE | 20,820,970,000 | ||
| 2310 | AUTHORITY NATIONAL TV (ANTV) | ||
| REVENUE | 193,822,455,195 | ||
| B-CAPITAL RESOURCES | 52,542,000,000 | ||
| 2402 | INSTITUTE NATIONAL PATHWAYS | ||
| REVENUE | 421,944,100,000 | ||
| B-CAPITAL RESOURCES | 161,934,600,000 | ||
| 2412 | CIVIL AERONAUTICS SPECIAL ADMINISTRATIVE | ||
| REVENUE | 648,509,290,000 | ||
| B-CAPITAL RESOURCES | 140,464,068,993 | ||
| 2413 | agency INFRASTRUCTURE NATIONAL | ||
| REVENUE | 239,665,840,000 | ||
| B-CAPITAL RESOURCES | 22,546,000,000 | ||
| 2416 | agency NATIONAL ROAD SAFETY | ||
| REVENUE | 48,000,000,000 | ||
| 2602 | SOCIAL WELFARE OF THE GENERAL COMPTROLLER OF THE REPUBLIC | ||
| REVENUE | 1.023,000,000 | ||
| B-CAPITAL RESOURCES | 30,323,700,000 | ||
| 2802 | FONDO ROTARY OF THE REGISTRY | ||
| REVENUE | 49.025,557,526 | ||
| B-CAPITAL RESOURCES | 25,279,600,000 | ||
| 2803 | FONDO HOUSING SOCIAL OF THE NATIONAL REGISTRY OF THE CIVIL STATE | ||
| B-CAPITAL RESOURCES | 9,555,661,000 | ||
| 2902 | INSTITUTE NATIONAL OF LEGAL MEDICINE AND FORENSIC SCIENCES | ||
| REVENUE | 4,980,095,876 | ||
| B-CAPITAL RESOURCES | 1.085,000,000 | ||
| 2903 | KNOWLEDGE AND INNOVATION FOR JUSTICE (ICJ) | ||
| REVENUE | 3.522,500,000 | ||
| 3202 | INSTITUTE HYDROLOGY, METEOROLOGY AND ENVIRONMENTAL STUDIES | ||
| REVENUE | 7.613,172,000 | ||
| B-CAPITAL RESOURCES | 2,880,126,000 | ||
| 3204 | FONDO ENVIRONMENTAL NATIONAL | ||
| REVENUE | 35,320,000,000 | ||
| B-CAPITAL RESOURCES | 27,538.321,728 | ||
| 3304 | FILE GENERAL OF THE NATION | ||
| REVENUE | 9,689,136,134 | ||
| B-CAPITAL RESOURCES | 4.515,155.675 | ||
| 3305 | INSTITUTE COLOMBIAN ANTHROPOLOGY AND HISTORY | ||
| REVENUE | 3,841,926,786 | ||
| B-CAPITAL RESOURCES | 193.613,000 | ||
| 3307 | INSTITUTE CARO AND BODY | ||
| REVENUE | 352,582,228 | ||
| B-CAPITAL RESOURCES | 346,218,600 | ||
| 3502 | SOCIETIES SUPERINTENDENCE | ||
| REVENUE | 118,549,830,000 | ||
| B-CAPITAL RESOURCES | 2,500,000,000 | ||
| 3503 | |||
| REVENUE | 81,775,230,000 | ||
| B-CAPITAL RESOURCES | 48,000,000,000 | ||
| 3504 | SPECIAL ADMINISTRATIVE BOARD CENTRAL COUNTERS | ||
| REVENUE | 6,213,100,000 | ||
| B-CAPITAL RESOURCES | 4,000,000,000 | ||
| 3505 | INSTITUTE NATIONAL METROLOGY (INM) | ||
| REVENUE | 1,459,902,338 | ||
| B-CAPITAL RESOURCES | 519,557.662 | ||
| 3602 | SERVICE NATIONAL LEARNING (SENA) | ||
| REVENUE | 260,734,000,000 | ||
| B-CAPITAL RESOURCES | 321,369,000,000 | ||
| PARAFISCAL CONTRIBUTIONS | 866,493,000,000 | ||
| 3708 | PROTECTION NATIONAL (UNP) | ||
| REVENUE | 1,161,640,000 | ||
| 3801 | COMMISSION CIVIL SERVICE NATIONAL | ||
| REVENUE | 49,497,852,000 | ||
| B-CAPITAL RESOURCES | 4,111,000,000 | ||
| 4104 | UNIT OF COMPREHENSIVE CARE AND REPAIR TO VICTIMS | ||
| REVENUE | 45,237,000,000 | ||
| 4106 | INSTITUTE COLOMBIAN FAMILY WELFARE (ICBF) | ||
| REVENUE | 449,000,000 | ||
| B-CAPITAL RESOURCES | 253,646,200,000 | ||
| PARAFISCAL CONTRIBUTIONS | 1,408,874,400,000 | ||
| III-TOTAL REVENUE | 203,658,063,430,308 | ||
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 fiscal year 2015 in the sum of five billion and eight thousand thousand. Sixty-two million pesos ($5,178,762,000,000) 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, 2015. sum by value of: two hundred and sixteen billion fifty-eight thousand sixty-three million four hundred and thirty thousand three hundred eight pesos ($216,158,063,430,308) legal currency, according to the detail below:
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 and other organic character rules 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.
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 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 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.
State entities in the national order that do not participate in the Single National Account System may delegate to the General Directorate of Public Credit and National Treasury the administration of their surplus liquidity, for which they will subscribe. directly with the General Directorate of Public Credit and National Treasury the agreements to be made.
Superintendence that is not a budget section should be reported monthly, in the Directorate General of Public Credit and National Treasury of the Ministry of Finance and Public Credit. 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 must be entered in the General Directorate of Public Credit and National Treasury of the Ministry of Finance and Public Credit, with the exception of income from self-employed assets which the law has authorised.
The Ministry of Finance and Public Credit will regulate the periodicity, settlement methodology, and form of transfer of these yields, in accordance with the nature and purpose of the resources that gave them origin.
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 resources 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 paid and financial investments in entities subject to the control and supervision of the Financial Superintendence of Colombia; deposits at term and purchases of securities issued by foreign banks and financial institutions; investments in money market instruments administered by external financial institutions, (a) a risk-covering operation; and any other than the National Government's authorization; likewise, transitional loans to the General Directorate of Public Credit and National Treasury of the Ministry of Finance and Public Credit, recognizing the market rate during the period of use, event that does not imply unit of box; and loans of securities securities to the cited Address at market rates.
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 costs for the following term to the court of the Financial Statements, in which the accounts receivable and payable unbudgeted, the budget reserves, as well as the initial availability (cash, banks and investments).
ARTICLE 13. No later than January 20, 2015, the organs that make up the General Budget of the Nation must make the imputation by concept of income to which the detailed records of It is collecting public financial management at 31 December of the previous year in the Integrated Financial Reporting System (SIIF).
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 budget availability certificate will be required for the fiscal year 2015. 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 2015, 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 Commercial 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 organs that are part of the General Budget of the Nation will develop and modify their Annual Procurement Plan, subject to the appropriate appropriations in the General Budget of the Nation.
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 execution of these must be carried out by the receiving organs in the same currency of 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 4or this law may make advances 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 2015.
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 4or 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 4or this law are solely responsible for the recording of their public financial management in the Integrated System of Financial Information (SIIF) Nation.
No information will be required to be sent to the Directorate General of the National Public Budget of the Ministry of Finance and Public Credit, which is registered in the Integrated Financial Reporting System (SIIF), except in those cases where you are expressly requested to do so.
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 2015, 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 2016 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), the Nation will be defined by December 31, 2014, 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.
Since the SIIF Nation reflects the detail, sequence and outcome of the public financial information, recorded by the entities and bodies that make up the General Budget of the Nation, no support is required. physical to the General Directorate of the National Public Budget, except as required by it.
ARTICLE 34. No later than January 20, 2015, 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 2014, in accordance with the balances recorded at December 31, 2014 through the Integrated Financial Reporting System (SIIF).
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), the Dineros 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 2015.
Accounts payable and budget reserves that have not been executed at 31 December 2015 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 2016.
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.
ARTICLE 36. The Boards of Directors of the Industrial and Commercial Companies of the State and the Companies of Mixed Economy subject to the regime of those, of the national order engaged in activities financial, and those entities of the national order that the law establishes for budgetary purposes the regime of Industrial and Commercial Enterprises of the State, will authorize the future ordinary and exceptional vigencies 11 of Decree number 115 of 1996 and articles 10 and 11 of Act 819 of 2003.
This authorization will not be subject to management or endorsement by the Ministry of Finance and Public Credit, the National Planning Department, the Superior Council for Fiscal Policy (Confis) and the National Council for Economic and Social Policy. (Conpes).
ARTICLE 37. 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 38. 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.
VARIAS PROVISIONS.
ARTICLE 39. 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, it shall request the head of the budget section where the resources subject to the precautionary measure are incorporated into the certification of inembargability. This function may be delegated to the terms of Article 110 of the Organic Statute of the Budget.
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.
ARTICLE 40. 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, 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 41. The Prosecutor General's Office, 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.
