ACT 1737 2014
Official Gazette No. 49353 of December 2, 2014 CONGRESS OF THE REPUBLIC
Whereby the Revenue Budget and Capital Resources Law and decrees Appropriations for the fiscal year from January 1 to December 31, 2015. Summary
THE CONGRESS OF COLOMBIA DECREES:
CHAPTER I. BUDGET OF INCOME AND CAPITAL RESOURCES.
ARTICLE 1o. Look computations budget of revenues and capital resources of the National Treasury for the fiscal year from January 1 to December 31, 2015, in the sum of two hundred and three billion six hundred fifty and eight thou 63430000 three hundred and eight pesos ($ 203.658.063.430.308) legal currency at the detail of the Revenue Budget and Capital Resources in 2015, thus:
REVENUES oF tHE GENERAL BUDGET oF tHE NATION
I - BUDGET INCOME NACIONAL190, 814,360,373,742 1.INGRESOS
RUNNING NACIÓN103,088,800,000,000 2.RECURSOS CAPITAL OF 5.RENTAS PARAFISCALES1,368,187,459,056 NACIÓN65,830,088,653,748
6.FONDOS ESPECIALES20,527,284,260,938 II - INCOME
PÚBLICOS12,843,703,056,566 ESTABLISHMENTS 0209AGENCIA PRESIDENTIAL COLOMBIA International Cooperation (APC) - B-COLOMBIA
CAPITAL13,309,000,000 RESOURCES 0324SUPERINTENDENCIA of Public Services
A-INCOME CORRIENTES94,309,800,000 || | B-RESOURCES ROTARY CAPITAL32,668,100,000 0402FONDO DANE
CORRIENTES9,913,326,000 A-INCOME RESOURCES CAPITAL300,000,000 B-GEOGRAPHIC
0403INSTITUTO AGUSTÍN CODAZZI (IGAC)
CORRIENTES40,346,416,528 CAPITAL410,000,000 B-RESOURCES PUBLIC ADMINISTRATION
0503ESCUELA SUPERIOR (ESAP)
CORRIENTES21,772,800,000 A-INCOME RESOURCES CAPITAL42,684,200,000 B-C-CONTRIBUTIONS PARAFISCALES119
1102FONDO ROTARY FOREIGN OFFICE REVENUE
1104UNIDAD CAPITAL13,434,780,000 RESOURCES SPECIAL ADMINISTRATIVE MIGRATION COLOMBIA
A-INCOME CORRIENTES13,069,750,000 || | B-RESOURCES CAPITAL2,718,000,000
1204SUPERINTENDENCIA Notary and Registration
A-INCOME CORRIENTES692,669,000,000 B-RESOURCES CAPITAL109,377,953,380
1208INSTITUTO NATIONAL PRISON (INPEC)
A -REVENUE CORRIENTES100,642,497,545 B-RESOURCES
CAPITAL229,740,000 1309SUPERINTENDENCIA OF SOLIDARITY ECONOMY INCOME CORRIENTES16,527,000,000
1310UNIDAD SPECIAL ADMINISTRATIVE ADDRESS NATIONAL CUSTOMS TAXES AND INCOME CORRIENTES4,318,300,000
A-B-CAPITAL6,645,000,000 RESOURCES COLOMBIA
1313SUPERINTENDENCIA FINANCIAL INCOME CORRIENTES175,804,072,840
A-B-RESOURCES CAPITAL23,000,000,000 | || 1503CAJA WITHDRAWAL OF MILITARY FORCES INCOME CORRIENTES167,042,000,000
A-B-RESOURCES CAPITAL77,813,000,000 1507INSTITUTO
ARMY HOUSE TAX INCOME CORRIENTES39,284,000,000
CAPITAL2,542,000,000 RESOURCES COLOMBIAN CIVIL 1508DEFENSA, Guillermo Leon Valencia
CORRIENTES1,650,000,000 A-INCOME RESOURCES CAPITAL626,000,000 B-MILITARY OFFICIAL 1510CLUB
A-INCOME CORRIENTES39,948,000,000 B-RESOURCES
CAPITAL5,213,000,000 1511CAJA SALARY OF WITHDRAWAL OF THE NATIONAL POLICE
A-INCOME CORRIENTES182,143,000,000 1512FONDO REVOLVING POLICE
A-INCOME CORRIENTES364,657,000,000 || | B-RESOURCES CAPITAL21,944,000,000
1516SUPERINTENDENCIA SURVEILLANCE AND PRIVATE SECURITY INCOME CORRIENTES12,945,000,000
A-B-RESOURCES CAPITAL2,728,000,000 1519HOSPITAL
A-INCOME MILITARY CORRIENTES234,922,000,000 B-RESOURCES
CAPITAL15,247,000,000 1520AGENCIA MILITARY FORCES LOGISTICS
CORRIENTES978,860,429,120 A-INCOME RESOURCES CAPITAL22,057,000,000 B-COLOMBIAN AGRICULTURAL
A-INCOME CORRIENTES41,235,576,000 B-RESOURCES
CAPITAL20,510,994,000 1713INSTITUTO COLOMBIAN RURAL DEVELOPMENT (INCODER)
A-INCOME CORRIENTES1,647,500,000 B-RESOURCES CAPITAL14,413,900,000
1715AUTORIDAD NATIONAL AQUACULTURE AND FISHERIES (AUNAP)
A-INCOME CORRIENTES2,761,300,000 B-RESOURCES CAPITAL1,161,800,000
1903INSTITUTO NATIONAL HEALTH (INS)
B-INCOME CORRIENTES2,887,862,000 CAPITAL1,085,338,000 -Resources OF NATIONAL HEALTH 1910SUPERINTENDENCIA
A-INCOME CORRIENTES84,960,300,000 B-RESOURCES CAPITAL17,785,000,000
1912INSTITUTO NATIONAL FOOD AND DRUG SURVEILLANCE (INVIMA)
A -REVENUE CORRIENTES97,936,450,000 B-RESOURCES
CAPITAL47,673,900,000 1913FONDO CONGRESS SOCIAL SECURITY INCOME CORRIENTES13,857,980,870
CAPITAL129,387,298,600 PASSIVE SOCIAL 1914FONDO COLOMBIA NATIONAL RAILWAYS REVENUE
CAPITAL7,405,091,671 2103SERVICIO GEOLOGICAL COLOMBIAN INCOME CORRIENTES320,737,000
A-B-RESOURCES PLANNING 2109UNIDAD CAPITAL38,340,353,000
ENERGY MINER (UPME)
A -REVENUE CORRIENTES28,595,347,000 B-RESOURCES
CAPITAL5,104,700,000 2110INSTITUTO PLANNING AND PROMOTION FOR ENERGY SOLUTIONS non-interconnected zones (IPSE)
A-INCOME CORRIENTES2,494,693,000 B-RESOURCES
CAPITAL13,057,546,000 2111AGENCIA NATIONAL HYDROCARBONS (ANH)
A-B-INCOME CORRIENTES562,707,177,000 CAPITAL477,042,347,000
NATIONAL RESOURCES MINING 2112AGENCIA (ANM)
A-INCOME CORRIENTES52, 319 543 000 B-RESOURCES
CAPITAL170,000,000 2209INSTITUTO NATIONAL DEAF (INSOR)
A-INCOME CORRIENTES1,256,153,437 B-RESOURCES CAPITAL2,623,037,003
2210INSTITUTO NATIONAL BLIND (INCI)
A-INCOME CORRIENTES797,751,016 CAPITAL150,000,000 B-RESOURCES INSTITUTE CENTRAL TECHNOLOGICAL 2234ESCUELA
TECHNICAL INCOME CORRIENTES8,013,921,260 A-B-RESOURCES
CAPITAL1,246,139,000 2238INSTITUTO NATIONAL TECHNICAL TRAINING OF San Andres and Providencia CORRIENTES501,096,700 REVENUE
A-B-NATIONAL RESOURCES CAPITAL241,357,000 2239INSTITUTO
TECHNICAL TRAINING OF SAN JUAN DEL CESAR
A-INCOME CORRIENTES1 , 370,914,200 B-RESOURCES
CAPITAL1,061,720,000 2241INSTITUTO TOLIMENSE TECHNICAL TRAINING A-INCOME CORRIENTES3,114,926,264
2242INSTITUTO NATIONAL TECHNICAL TRADE "SIMÓN RODRÍGUEZ "CALI A-INCOME CORRIENTES1,944,012,000
2306FONDO OF INFORMATION TECHNOLOGY AND COMMUNICATIONS INCOME CORRIENTES1,199,522,592,000
CAPITAL357,561,800,000 2309AGENCIA OF NATIONAL SPECTRUM (ANE)
A-INCOME CORRIENTES20,820,970,000 2310AUTORIDAD NATIONAL TELEVISION (ANTV)
A-INCOME CORRIENTES193,822,455,195 CAPITAL52 B-RESOURCES , 542 million 2402INSTITUTO
NATIONAL INLAND REVENUE
2412UNIDAD CAPITAL161,934,600,000 RESOURCES SPECIAL ADMINISTRATIVE CIVIL AVIATION
THE A-INCOME CORRIENTES648,509,290,000
B-NATIONAL RESOURCES CAPITAL140,464,068,993
2413AGENCIA INFRASTRUCTURE INCOME CORRIENTES239,665,840,000 A-B-RESOURCES
CAPITAL22,546,000,000 NATIONAL ROAD SAFETY 2416AGENCIA
2602FONDO OF SOCIAL WELFARE OF THE REPUBLIC GENERAL
A-INCOME CORRIENTES1,023,000,000 CAPITAL30,323,700,000 B-RESOURCES ROTARY 2802FONDO
A-INCOME REGISTRAR CORRIENTES49,025,557,526 B-RESOURCES
CAPITAL25,279,600,000 2803FONDO SOCIAL HOUSING RESOURCES National Registry B-DE CAPITAL9,555,661,000
2902INSTITUTO NATIONAL STATE CIVIL LEGAL MEDICINE AND FORENSIC
A- CORRIENTES4,980,095,876 REVENUE
2903CONOCIMIENTO AND INNOVATION FOR JUSTICE (ICJ)
A-INCOME CORRIENTES3,522,500,000 3202INSTITUTO of Hydrology, Meteorology and Environmental Studies (IDEAM) | || A-INCOME CORRIENTES7,613,172,000
B-RESOURCES NATIONAL ENVIRONMENTAL 3204FONDO CAPITAL2,880,126,000
A-INCOME CORRIENTES35,320,000,000 CAPITAL27,538,321,728 B-RESOURCES GENERAL 3304ARCHIVO
A-INCOME NATION CORRIENTES9,689,136,134
3305INSTITUTO COLOMBIAN ANTHROPOLOGY AND HISTORY
A-INCOME CORRIENTES3,841,926,786 CAPITAL193,613,000 B-RESOURCES || | 3307INSTITUTO EXPENSIVE AND CROW REVENUE CORRIENTES352,582,228
A-B-RESOURCE COMPANIES 3502SUPERINTENDENCIA CAPITAL346,218,600
A-INCOME CORRIENTES118,549,830,000 CAPITAL2,500,000,000 B-RESOURCES | || 3503SUPERINTENDENCIA OF INDUSTRY AND TRADE REVENUE
3504UNIDAD CAPITAL48,000,000,000 RESOURCES BOARD SPECIAL ADMINISTRATIVE COUNTERS CENTRAL REVENUE CORRIENTES6,213,100,000
OF NATIONAL METROLOGY 3505INSTITUTO (INM)
A-INCOME CORRIENTES1,459,902,338 CAPITAL519,557,662 B-RESOURCES NATIONAL
A-INCOME CORRIENTES260 , 734 million B-RESOURCES
C-CONTRIBUTIONS CAPITAL321,369,000,000 PARAFISCALES866,493,000,000
3708UNIDAD NATIONAL PROTECTION (UNP)
A-INCOME CORRIENTES1,161,640,000 3801COMISIÓN NATIONAL CIVIL SERVICE || | A-B-INCOME CORRIENTES49,497,852,000
4104UNIDAD CAPITAL4,111,000,000 RESOURCES OF CARE AND COMPREHENSIVE REPAIRS TO VICTIMS
A-INCOME CORRIENTES45,237,000,000 4106INSTITUTO COLOMBIAN FAMILY WELFARE (ICBF) | || A-INCOME CORRIENTES449,000,000 B-RESOURCES
CAPITAL253,646,200,000 C-III CONTRIBUTIONS PARAFISCALES1,408,874,400,000
INGRESOS203,658,063,430,308 TOTAL CHAPTER II.
RESOURCES SOLIDARITY SUBACCOUNT FOSYGA.
. the amount of resources Subaccount Solidarity Solidarity and Guarantee Fund (Fosyga) for fiscal year 2015 in the amount of five billion one hundred seventy-eight thousand seven hundred sixty-two million pesos ($ 5,178,762,000 is estimated. 000) legal currency.
ARTICLE 3. EXPENDITURE BUDGET APPROPRIATIONS ACT OR. Lay hold to meet operating costs, investment and servicing of the public debt of the General Budget of the Nation during the fiscal year from January 1 to December 31, 2015 an amount worth: two hundred and sixteen billion one hundred fifty-eight thousand and sixty and four hundred and three million thirty thousand three hundred and eight pesos ($ 216.158.063.430.308) legal currency at the detail found below:
ARTICLE 4. The general provisions of this law are complementary Law 38 of 1989, 179 1994, 225 1995, 819 2003, 1473, 2011 and 1508 of 2012 and other rules of organic nature and must be applied in harmony with these.
These rules governing bodies that make up the General Budget of the Nation, and for national resources allocated to the Industrial and Commercial State and Societies of Mixed Economy with the regime of those.
Unincorporated funds should be created by law or by its express authorization and subject to the rules and procedures established in the Constitution, the Organic Statute of the budget, this law and other rules regulating the bodies which they belong. CHAPTER I.
OF INCOME AND RESOURCES.
The 5th ITEM. The Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit shall inform the different organs refinement dates and disbursement of internal and external credit of the Nation. Public institutions at the national report to the aforementioned address the amount and timing of resources of foreign and domestic credit contracted directly.
The Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit previously conceptuará on requests for amendments to funding sources in the case of credit resources of the various appropriations that are stated in the annex to the decree liquidation, provided they do not modify the approved by the Congress in the annual bill amounts.
ARTICLE 6o. The National Government through the General Directorate of Public Credit and National Treasury Ministry of Finance and Public Credit may make substitutions in the investment portfolio with decentralized entities, without making any operation budget, in accordance with legal regulations. Effective Jurisprudence
ARTICLE 7. Current revenues of the nation and those contributions and resources in the legal regulations have not authorized their collection and management to another body, to be reported in the General Directorate of Public Credit and National Treasury Ministry of Finance and Public Credit.
State national entities that are not part of the Single National Account System may delegate to the General Directorate of Public Credit and National Treasury managing excess cash, for which they subscribe directly with the Directorate General Credit National Treasury public and agreements that may apply.
Superintendencies than a budgetary section should record monthly at the Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit the value of contributions established by law.
Article 8. The Ministry of Finance and Public Credit through the General Directorate of Public Credit and National Treasury shall establish the technical criteria and conditions for the management of liquidity surpluses chord National Treasury monetary, exchange rate objectives and interest rate short and long term.
Article 9. The Government may issue securities Treasury TES, Class "B", based in the Faculty of Law 51 of 1990 according to the following rules: they will not have the joint guarantee of the Bank of the Republic; the estimate of product revenues placement will be included in the General Budget of the Nation as capital resources, except for those from the placement of securities for temporary treasury operations and those issued to regulate the liquidity of the economy ; their performances will be met from the General Budget of the Nation except those issued to regulate the liquidity of the economy; redemption will be addressed under the resources of the General Budget of the Nation, with the exception of temporary treasury operations, and those issued to regulate the liquidity of the economy; They may be administered directly by the Nation; They may be denominated in foreign currency; require only issue the decree to authorize it, set the amount and financial conditions; the issue to finance the budget appropriations will be limited by the amount of these; issue will not affect the indebtedness quota.
ARTICLE 10. The financial returns arising with national resources, should be reported in the General Directorate of Public Credit and National Treasury Ministry of Finance and Public Credit, except those yields caused by pension trusts authorized by law .
The Ministry of Finance and Public Credit shall regulate the timing, methodology settlement and way of transfer of such income, in accordance with the nature and purpose of the resources that gave rise to them.
Matches ARTICLE 11.
hereby empowered to the Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit for the excess liquidity in local and foreign currency resources to manage, do the following: buy and sell securities issued by the Nation, the Bank of the Republic, Guarantee Fund of Financial institutions (Fogafín), entities subject to the control and surveillance of the Financial Superintendence of Colombia and other governments and treasuries; buying debt of the Nation; purchases with repurchase agreements with public entities and financial institutions subject to the control and surveillance of the Financial Superintendence of Colombia, within quotas authorized by the Minister of Finance and Public Credit; bearing deposits and financial investments in entities subject to the control and surveillance of the Financial Superintendence of Colombia; term deposits and purchases of securities issued by banks and foreign financial institutions; investments in money market instruments managed by foreign financial institutions, risk coverage operations; and other authorized by the Government; Likewise, transient to the Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit, recognizing market rate during the period of use, an event that does not involve cash loans unit; and securities lending to that address market-rate securities. Effective Notes
ARTICLE 12. The liquidation of the financial surplus that is the Organic Statute of the Budget which are made in the enactment of this law, will be based on a projection of revenue and expenditure for the next term the cutting of the financial statements, where they also include accounts receivable and payable due unbudgeted budgetary reserves, as well as the initial availability (cash, banks and investments).
ARTICLE 13. No later than 20 January 2015, the bodies that make up the General Budget of the Nation must perform the imputed income corresponding detailed records of collections of its public financial management 31 December last year in the Nation Integrated Financial Information System (SIIF).
ARTICLE 14. The impact the budget will be made taking into account the main provision originated in the commitments acquired and under this heading the other inherent costs or accessories are covered.
Charged to the appropriations of each budget category, which are affected by the initial commitments, obligations under these commitments, such as unexpected costs, adjustments and revision of values and default interest, taxes on financial transactions will be addressed and nationalization expenses.
ARTICLE 15. Prohíbese process
administrative acts or obligations affecting the spending budget when you do not meet the legal requirements or are configured as faits accomplis. The legal representative and computer spending or in whom these have been delegated, respond disciplinary and criminal prosecutor for violating the provisions of this rule.
ARTICLE 16. To provide job openings budget availability certificate is required by the fiscal year 2015. Through this, the budget chief or his substitute will ensure the existence of resources from 1 January to 31 December 2015, all personal expenses, unless the appointment is to replace a charge provided or created during the term for which shall be issued the certificate of budgetary availability for the remainder of the fiscal year.
Every provision of employment of public servants should correspond to those provided in the staffing, including the linkages of official workers and have provided their emoluments in accordance with Article 122 of the Constitution.
Linking supernumerary, for periods longer than three months it must be authorized by order signed by the head of the respective organ.
ARTICLE 17. The request for modification plants require staff for consideration and processing, by the Ministry of Finance and Public Credit - Directorate General of the National Public Budget, the following requirements:
2. comparative costs of existing and proposed plants.
3. Effects on overhead.
4. Concept of the National Planning Department if the investment costs are affected.
5. And others that the Directorate General of the National Public Budget deems appropriate.
The Administrative Department of Public Service approve the proposed modifications to the plant personnel, they have obtained concept or budgetary viability of Ministry of Finance and Public Credit - Directorate General of the National Public Budget.
resources for training programs and social welfare can not be used to create or increase wages, allowances, bonuses, premiums, social benefits, salaries or occasional extralegal monetary stimulus that the law has not been established for servers public, or used to provide direct benefits in cash or in kind.
Training programs may include serial numbers of the officials who will turn directly to educational establishments, except as provided by Article 114 of Law 30 of 1992, as amended by Article 27 of Law 1450 of 2011. Its will grant under the internal regulations of the respective organ.
ARTICLE 19. The establishment and operation of petty cash in the organs that make up the General Budget of the Nation, and national entities with budgetary regime of Industrial and Commercial State with non-financial, for resources assigned to the Nation, governed by Decree No. 2768 of 2012 and other regulations that modify or add.
ARTICLE 20. The organs that are part of the General Budget of the Nation shall develop and modify its Annual Procurement Plan subject to the appropriations approved in the General Budget of the Nation.
may make distributions in the budget of income and expenses, without changing its destination, by order signed by the head of the respective organ.
In the case of public institutions at the national, these distributions will be made by resolution or agreement of the boards or boards. If there are no boards or boards of directors, will the legal representative of these.
The budgetary operations contained in the aforementioned administrative acts, be subject to approval by the Ministry of Finance and Public Credit - Directorate General of the National Public Budget, and in the case of investment expenditure and require prior favorable concept of the National Planning Department - Directorate of Investment and Public Finance.
The heads of the bodies liable for the legality of the acts in question.
To avoid duplication in cases where the distribution affects the budget of another organ that is part of the General Budget of the Nation, the same administrative act will form the basis for appropriate adjustments in the body that distributes and incorporating the receiving organ.
The budget execution of these it must be made by the recipient bodies in the same term of the distribution.
Case of investment expenditure, the budget operation described in the receiving body be placed in the program and subprogram to execute appropriate, but in any case the destination or the amount is changed.
The head of the organ or in whom this has been delegated management may make spending level regional settlement decree to facilitate their operational management and internal management assignments appropriations in their units, sectional or without the involve them change their destination. These assignments for validity shall not require approval of the Ministry of Finance and Public Credit - Directorate General of the National Public Budget or the after approval by the National Planning Department - Directorate of Investment and Public Finance in the case of investment costs.
ARTICLE 22. The bodies referred to in the article 4 of this law may agree advances only when they have approved monthly basis Annual Cash Program (PAC).
ARTICLE 23. The National Government in the settlement decree classified revenues and expenses and define the latter.
Likewise, when items are incorporated into rentier paragraphs, sections, programs and subprograms that do not correspond to its purpose or nature, located at the relevant site.
The Directorate General of the National Public Budget Ministry of Finance and Public Credit will by resolution operations in the same direction as required during the course of the term.
In the case of investment expenditure budget will require a prior favorable concept of the National Planning Department - Directorate of Investment and Public Finance.
ARTICLE 24. The Ministry of Finance and Public Credit - Directorate General of the National Public Budget, ex officio or at the request of the head of the respective organ, made by resolution clarifications and corrections necessary to amend legend transcription errors and arithmetic that included in the General National budget for fiscal year 2015. in the case
clarifications and corrections legend capital expenditure budget, prior favorable concept will require the National Planning Department - investment Management Public finances.
ARTICLE 25. The Ministry of Finance and Public Credit - General Directorate of Public Budget National may refrain from advancing any budgetary procedures of operation of institutions dealing in article 4 of this law that violate the objectives and goals outlined in the Medium Term Fiscal Framework, the Framework of Medium Term expenditure in the Financial Plan, the National Government Macroeconomic programming and Annual Program Fund.
The National Planning Department may refrain from advancing the process of concepts required for budget referred to in the preceding paragraph operations, provided that the entities concerned comply with the reporting obligations that prevent information comply with the provisions of Article 77 of Law 38 of 1989 as amended by Article 40 of Law 179 of 1994
ARTICLE 26. The bodies referred to in the article 4 of this law are solely responsible for the registration of its public financial management in the Integrated Financial Information System (SIIF) Nation.
Sending any information to the Directorate General of the National Public Budget Ministry of Finance and Public Credit, which is recorded in the Integrated Financial Information System (SIIF) Nation, except in cases where this is not required of expressly requests it.
ARTICLE 27. When the organs that are part of the General Budget of the Nation enter into contracts with each other, affecting their budgets, with the exception of credit, make adjustments by orders of head of the respective body. In the case of public institutions at the national, the Superintendents and Special Administrative Unit with legal status, as well as those identified in the 5th article of the Organic Statute of the budget, such adjustments must be made by agreement or resolution of boards or boards or the legal representative of the body, if there are no boards or boards.
Administrative the preceding paragraph refers to acts must be submitted to the Ministry of Finance and Public Credit - Directorate General of the National Public Budget, accompanied by the respective certificate stating that resources, issued by the body will be raised is made contractor and its economic justification for the approval of budget operations contained therein, a requirement without which they can not be executed. In accordance with article 8 of Law 819 of 2003, resources should be incorporated and implemented in the same fiscal year in which carried out the approval.
When prepayment is agreed in the agreements and to fulfill its purpose, the organ contractor required to contract with a third party may only request the actual transfer of resources to the Directorate General of Public Credit and National Treasury once that body acquires the budget commitment and enforceable requirements to make your payment to the final beneficiary are met. They
case of investment expenditure and require prior favorable concept of the National Planning Department - Directorate of Investment and Public Finance.
The heads of the bodies liable for the legality of the acts in question.
ARTICLE 28. Except as provided by Article 47 of Law 1450 of 2011, no body may enter into commitments involving the payment of fees to international organizations under the General Budget of the Nation, without there being a law approving public treaties or that the President has authorized its provisional application under the terms of Article 224 of the Constitution.
After satisfying the requirements of the preceding paragraph, prior authorization from the Ministry of Foreign Affairs, public institutions of national order can only pay from their own resources contributions to these bodies.
The contributions and contributions of the Republic of Colombia to international financial organizations I paid from the General Budget of the Nation, except in those cases in which contributions are counted as international reserves, which will be paid in accordance with the provisions Law 31 of 1992 or those that modify or add.
The commitments acquired under international treaties or agreements, of which Colombia becomes part and whose relationship has been approved by law of the Republic shall not require authorization of future years, however they must have fiscal sponsor prior by the Council for Fiscal Policy (Confis).
ARTICLE 29. The bodies that make up the General Budget of the Nation must repay within the first quarter of 2015, the Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit resources of the Nation, and their treasuries when they correspond to own resources, which are not sheltering commitments or obligations and budgetary appropriations corresponding to previous fiscal years, including their financial returns, exchange rate, and other revenues arising from those with the appropriate support.
This provision also applies to the resources of agreements with international organizations, including counterpart.
ARTICLE 30. Where there
budget appropriation in the public debt service may be made advances in the payment of public credit operations. They may also be addressed under the ongoing effective service obligations of public debt corresponding to January 2016
ARTICLE 31. The legal representation and management spending debt service are provided by the Minister of Finance or his deputy, according to the provisions of the Organic Budget Law.
ARTICLE 32. The expenses necessary for the administration, procurement and service operations of public credit, assimilated them, their own debt management, related operations and other related credit resources They will be served under appropriations service public debt.
In accordance with Article 46 of the Organic Statute of the Budget, the losses of the Bank of the Republic will be attended by issuing bonds or other government securities. Additionally and as established in the 3rd paragraph of Article 167 of Law 1607 of 2012, to meet the obligations of the Stabilization Fund Prices Fuels (PCEF), they may be addressed through the issuance of bonds or other debt securities public.
The issuance of the bonds or referred to in this article will be carried out under market conditions, does not imply any budget operation and should only budgeted for purposes of redemption.
OF THE BUDGET RESERVES AND ACCOUNTS PAYABLE.
ARTICLE 33. Through the Integrated Financial Information System (SIIF) is defined Nation cut at 31 December 2014, budget reserves and accounts payable of each of the sections of the General Budget of the Nation.
A maximum budgetary reserves correspond to the difference between commitments and obligations, and accounts payable for the difference between obligations and payments and based on them will be constituted.
Since the SIIF Nación reflects the detail, the sequence and the result of public financial information, recorded by entities and organs that make up the General Budget of the Nation, sending no hardware is required to Directorate General of the National Public Budget, except that it requires.
ARTICLE 34. No later than 20 January 2015, the bodies that make up the General Budget of the Nation constitute the budgetary reserves and accounts payable of the respective budget section corresponding to the fiscal year 2014, in accordance with the balances recorded at December 31, 2014 through the National Integrated Financial Information System (SIIF).
The organs that are part of the General Budget of the Nation may make adjustments that may be required for the establishment of budget reserves and accounts payable, but in no case can register new commitments.
After the period to advance the adjustments referred to by the preceding paragraph and definitively established budgetary reserves and accounts payable through the Integrated Financial Information System (SIIF) Nation, the excess monies will be refunded Nation spending by the computer and the respective management official body to the Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit, within the first fifteen days of February 2015
accounts pay and budget reserves that have not been executed as of December 31, 2015 expire without exception. Accordingly, the respective resources of the nation must be repaid by the computer spending and the officer handling the respective body to the Directorate General of Public Credit and National Treasury Ministry of Finance and Public Credit, within the first ten days of the month
January 2016. CHAPTER IV.
APPLICABILITY OF THE FUTURE.
ARTICLE 35. The licenses granted by the Superior Fiscal Policy Council (Confis), or his deputy for the assumption of obligations affecting budgets of future years must respect, at all times, the conditions on which it was granted.
Entities or bodies requiring changes to the term and / or annual quotas for future years authorized by the Council for Fiscal Policy (Confis), or his deputy will require, prior to the assumption of the respective obligation or way the modification of the conditions of the existing obligation, reprogramming future years where the new term and / or annual quotas authorized specified.
When after the grant of an authorization for future fiscal periods, the entity or body requires modifying the object or objects or the amount of the consideration in charge, it will be necessary to advance to the Superior Fiscal Policy Council (Confis) or delegate the application for a new authorization for future fiscal periods that covers the modifications or additions required prior to the assumption of the respective obligation or modification of the conditions of the existing obligation way. PARAGRAPH 1.
. Changes to the amount of the consideration to be borne by the requesting entity, having origin exclusively on the financial adjustments to the amount and which are not associated with the provision of goods or services in addition to those initially planned, will be treated as reprogramming of vigencias future. PARAGRAPH 2.
. The foregoing notwithstanding that in case of new future years, it must have the financial backing of the Superior Council of Fiscal Policy (Confis) and declaration of strategic importance by the National Council for Economic and Social Policy (CONPES) in cases where the rules require.
ARTICLE 36. The Boards or Boards of Directors of the Industrial and Commercial State and Societies of Mixed Economy of those subject to the regime, the national order dedicated to non-financial activities, and those national entities that the law will established for budgetary purposes the regime of Industrial and Commercial State, authorize the ordinary and exceptional future years to which Article 11 of Decree No. 115 of 1996 and articles 10 and 11 of Law 819 of 2003. Such
authorization is not subject to management or an endorsement of the Ministry of Finance and Public Credit, the National Planning Department, the Superior Fiscal Policy Council (Confis) and the National Council for Economic and Social Policy (CONPES).
ARTICLE 37. The annual quotas authorized to make commitments for future fiscal periods unused at December 31 of the year in which the authorization is granted expire, except in cases provided in clause 2 of Article 8 of Law 819 of 2003 .
When it is not possible to advance in the corresponding fiscal year budgetary adjustments in the clause 2 of Article 8 of Law 819 of 2003 is concerned, it will require reprogramming annual quotas authorized by the authority which he issued the initial authorization, in order to continue the process of selecting the contractor.
ARTICLE 38. Applications to commit resources of the nation, affecting future fiscal years of the Industrial and Commercial State or Mixed Economy Societies with those rules, must be processed through the bodies that make up the General Budget of the nation to which they are linked.
CHAPTER V. MISCELLANEOUS PROVISIONS.
ARTICLE 39. A public servant who receives a garnishment order on the resources entered in the General Budget of the Nation, including transfers that makes the Nation to local authorities, is required to make the appropriate arrangements to apply for replevin . For this purpose, request the head of the budget section they are incorporated resources subject to the injunction inembargabilidad certification. This function may be delegated to the terms of Article 110 of the Organic Statute of the budget.
The request must specify the type of process, the parties, the court office that handed down the precautionary measures and the origin of the funds that were seized.
ARTICLE 40. The organs that article 4 of this law shall pay protection faults under the category appropriate to the nature of the business failed, equally, transaction contracts charged against the affected category refers to initially with the respective commitment.
To pay, first, must make the required budget transfers, charged to the balance of appropriation available during the fiscal year in progress.
Public establishments must meet the measures that are imparted against him, first with previously own making budgetary operations that may apply resources.
Charged to the appropriations judgments and reconciliations category, may pay all expenses incurred in arbitration courts, as well as bonds or bank guarantees or insurance as required in judicial proceedings.
ARTICLE 41. The Attorney General's Office, the National Police, the Army, Navy, Air Force and the National Protection Unit, should cover under their respective budgets, staff costs linked to those bodies and that make the Unified Action Groups for Personal Liberty (Gaula), that Law 282 of 1996
paragraph refers. The National Protection Unit or the National Police should cover, under the heading of per diem and travel expenses of their respective budgets, expenses incurred by officials who have been assigned to Congress to provide protection services and security staff members or this institution.