1807 OF 2016

(September 1o)

Official Journal No. 49.983 of 1 September 2016

CONGRESS OF THE REPUBLIC

By which the December-law 267 and 271 2000 are partially modified and the dependency called "Center for Fiscal Studies (CEF)" is created. of the Comptroller General of the Republic, their duties are established and other provisions are dictated.

THE CONGRESS OF THE REPUBLIC OF COLOMBIA

DECRETA:

ARTICLE 1o. CREATION AND LEGAL NATURE. Create the dependency called the Center for Fiscal Studies (CEF), as a dependency of the Comptroller General of the Republic with academic and investigative character, attached to the Office of the Comptroller General the Republic.

ARTICLE 2o. OBJECTIVE. The Center for Fiscal Studies (CEF), in the educational field of its competence, aims to realize and promote research that supports knowledge in science and technology and through it high quality training in (a) the monitoring of the management and control of public resources, which is proposed by the consolidation of a culture respectful of the ethics and principles of the rule of law, as well as by the preparation of highly qualified personnel, in all levels, in the control and surveillance of tax management. To this end, it will be able to develop and implement research projects, study programmes, training, preparation and permanent updating related to these subjects, supported in the development of information and communication technologies.

PARAGRAFO. The study programs referred to in this law correspond to the informal education programs referred to in Article 43, Title II " Structure of the educational service ", Chapter III" Informal Education "of Law 115 of 1994" For which the General Law of Education is issued ".

ARTICLE 3o. FUNCTIONS AND COMPETENCIES OF THE TAX STUDY CENTRE (CEF). The Centre for Fiscal Studies (CEF) replaces the Office of Training, Technology Production and International Technical Cooperation and will have the following functions:

1. Develop research that in the field of education is recognized as relevant and transcendent, related to the control and surveillance of fiscal management.

2. Develop training programmes in matters related to the control and surveillance of tax management.

3. To provide spaces for participation in the training of key actors in the control and monitoring of the management of public resources.

4. Form highly qualified human talent in matters related to fiscal control.

5. In the field of their competence, organize educational programs, in different modalities and with the use of different methodologies, in order to form citizens committed to the care and monitoring of the management of public resources.

6. Contribute to the institutional strengthening of the Comptroller General of the Republic and the National System of Fiscal Control.

7. To execute the processes of technical cooperation that through agreements or agreements with national or international organizations or entities has signed the Comptroller General of the Republic.

8. Any other that is assigned to you by other laws and regulations according to your nature.

PARAGRAFO 1o. As of the entry into force of this law, the functions, competencies, resources, budget and responsibilities that the Office of Training, Technology Production and Technical Cooperation International assigns to it the Decree-Law 267 of 2000 and other norms that add it, regulate or replace, will be assumed by the Center of Fiscal Studies (CEF) of the Comptroller General of the Republic.

PARAGRAFO 2o. The Comptroller General of the Republic will appoint a plant official in each departmental management, to coordinate training activities in compliance with this law.

PARAGRAFO 3o. It will be the responsibility of the Comptroller General of the Republic to approve, subscribe and direct the processes of technical cooperation through agreements or agreements with national agencies or entities international for the institutional strengthening of the Comptroller General of the Republic.

ARTICLE 4. BUDGET. The operation and investment and operation of the Center for Fiscal Studies (CEF), created by this law, will be financed with the resources that the Comptroller General of the Republic will assign to him from his budget in each currency. fiscal.

Additionally, from the time of this law, the Comptroller General's Office may generate own resources for the activity of the Center for Fiscal Studies (CEF), for which it may fix securities for the provision of services related to the object, activities, registration and payment of courses and academic programs of tax studies in charge of such dependence. It may also receive resources from international cooperation and from agreements or contracts with public or private entities of national or international order.

ARTICLE 5o. FUND ACCOUNT FOR TRAINING AND PUBLICATIONS. As of the current law, the Publications Account Fund that deals with Article 72 of Decree-Law 267 of 2000 will be renamed Training and Publications Account Fund.

In this fund, in addition to what is provided for in Article 72 of Decree-Law 267 of 2000, the own resources generated by the Comptroller General of the Republic will be handled by reason of the activity of the Centre for Fiscal Studies (CEF) established by this law, which shall be used for the financing of the mission's activities and their own objective.

ARTICLE 6o. ORGANIZATION. The Center for Fiscal Studies (CEF) will have the following organization:

1. An Advisory Committee composed of the Comptroller General who will preside or the Vice-Comptroller, a Comptroller-General appointed by the Comptroller General, a representative of the officials of the Comptroller General of the Republic and the Director of the Center Fiscal Studies (CEF), with voice but no vote, who will exercise the technical secretariat.

2. An Address.

PARAGRAFO 1o. The Director of the Center for Fiscal Studies (CEF) will be free to appoint and remove the Comptroller General of the Republic.

PARAGRAFO 2o. The Comptroller General of the Republic shall determine the internal organization of the CEF by administrative act in the six (6) months after the entry into force of this law.

ARTICLE 7o. FUNCTIONS OF THE ADVISORY COMMITTEE. The following are functions of the Advisory Committee:

1. To establish policies to encourage research and through it high quality training in the field of monitoring of the management and control of public resources, which is proposed by the consolidation of a culture respectful of ethics and principles of the social rule of law, as well as the preparation of highly qualified personnel, at all levels, in control and supervision of tax management.

2. To define the academic orientation of the Center for Fiscal Studies (CEF), based on the relevance of the objectives, the contents, the methodology and the expected competencies of the research process as the foundation of the training.

3. To approve the research, training, preparation and permanent updating programmes related to fiscal control, supported by the incorporation and development of information and communication technologies.

4. Approve the academic, research and social projects projects and programs to be developed in the respective annuity.

5. Establish mechanisms to ensure compliance with plans and programs of the Center for Fiscal Studies (CEF).

6. Ensure the quality of the research and academic programmes offered by the Centre for Fiscal Studies (CEF).

7. Monitor the proper management of the resources administered by the Center for Fiscal Studies (CEF).

8. Approve the self-assessment processes of the Centre for Fiscal Studies (CEF) designed by the Director of the Centre.

9. Other laws or regulations and which according to their nature correspond to them.

ARTICLE 8o. ADDRESS FUNCTIONS. The functions of the Address are as follows:

1. Lead, in accordance with the guidelines and policies defined by the Advisory Committee, the Center for Fiscal Studies (CEF).

2. To present to the Advisory Committee the draft budget of the Center for Fiscal Studies (CEF) or its modifications and additions, within the legal terms and following the procedures of the Comptroller General of the Republic.

3. Periodically present management reports to the Advisory Committee of the Center for Fiscal Studies (CEF), and to the Comptroller General of the Republic when required.

4. Represent the Center for Fiscal Studies (CEF) to the national and foreign agencies or entities with which agreements are signed for research, academic development, student mobility or civil servants.

5. Design and conduct self-assessment processes, as well as determine and execute continuous improvement plans.

6. Take the necessary actions to meet the approved plans and projects for the Center for Fiscal Studies (CEF).

7. Submit to the Advisory Committee for study and approval the academic, research and social projects and programs to be developed in the respective annuity.

8. To order the expenditure of the resources allocated to the Center for Fiscal Studies (CEF) for the performance of their duties, upon delegation by the Comptroller General of the Republic.

9. Direct the administrative and financial functions of the Centre.

10. Convene the Advisory Committee for ordinary and extraordinary sessions.

11. To enter into contracts and agreements upon delegation by the Comptroller General of the Republic.

12. Any other that is assigned to you by law or by the Comptroller General of the Republic.

PARAGRAFO. The competencies and functions that prior to the entry into force of this law correspond to the Director of the Office of Training, Technology Production and International Technical Cooperation, are transferred to the Director of the Center for Fiscal Studies (CEF) in what is compatible with the law.

ARTICLE 9o. APPROVAL OF A POSITION. The position of Director of the Center for Fiscal Studies (CEF), established in this law, is approved for all legal and salary-regime effects, and other benefits to which it is entitled, to the position of Director of Office, Grade 04, Office of Training, Technology Production and International Technical Cooperation established in article 2or Decree-Law 271 of 2000, which is deleted from the global plant of personnel in force in the Comptroller General of the Republic, which, in the relevant so:

"Article 2or. Staff Plant. The functions of the Comptroller General of the Republic shall be fulfilled by the plant of personnel set out below (...)

Global Site

(...)

Number	Job Naming	Grade
Six (6)	Office Directors	4
Un (1)	Director of the Center for Fiscal Studies (CEF)	4

(...) ".

ARTICLE 10. REORGANIZATION AND DISTRIBUTION OF CHARGES. The Comptroller General of the Republic will distribute and organize the charges of the global plant of the Comptroller General of the Republic, allocating the necessary for the mission and the management administrative and financial institution of the Centre for Fiscal Studies (CEF).

ARTICLE 11. MODIFY. As of the validity of this law, article 11 of Decree-Law 267 of 2000, which is established by the Organization of the Comptroller General of the Republic, is amended to add the The following numbers 1.7 and 1.8, which shall be as follows:

"Article 11. Organization. The General Comptroller of the Republic will have the following organization:

CENTRAL LEVEL

Address top level.

1. Comptroller General of the Republic. (...)

1.7 Center for Fiscal Studies (CEF).

1.8 Advisory Committee of the Center for Fiscal Studies (CEF) (...) ".

ARTICLE 12. REPEAL. This law repeals the number 2.2 of article 11 and article 49 of Decree-law 267 of 2000 and amends, as appropriate, the Decree-law href="decree 0271_2000.html#INICIO"> 271 , 2000, and repeals rules that are contrary to you.

ARTICLE 13. VALIDITY. This law governs from the date of its sanction and publication.

The President of the honorable Senate of the Republic,

OSCAR MAURICIO LIZANO ARANGO.

The Secretary General of the honorable Senate of the Republic,

GREGORIO ELJACH PACHECO.

The President of the honorable House of Representatives,

MIGUEL ANGEL PINTO.

The Secretary General of the honorable House of Representatives,

JORGE HUMBERTO MANTILLA SERRANO.

REPUBLIC OF COLOMBIA NATIONAL GOVERNMENT

Publish and comply.

Dada en Bogotá, D. C., a 1o de september de 2016.

JUAN MANUEL SANTOS CALDERÓN

The Minister of Finance and Public Credit,

MAURICIO CÁRDENAS SANTAMARIA.

The Deputy Minister of Higher Education of the Ministry of National Education, in charge of the Office of the Minister of National Education,

JAVIER CARDONA.

The Director of the Administrative Department of the Civil Service,

LILIANA CABALLERO DURAN.