For 2016 Fiscal Year Budget Act.

Original Language Title: LEY DE PRESUPUESTO PARA EL EJERCICIO FISCAL 2016.

Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-presupuesto-para-el-ejercicio-fiscal-del-ano-2016/archivo_documento_legislativo



1 Decree N ° 192 the Legislative Assembly of the Republic of EL SALVADOR, in use of his constitutional powers and at the initiative of the Council of Ministers, DECREES: article 1.-put to the vote of the budget law, to exercise financial prosecutor who starts the first of January and ends the thirty and one of December in the year one two thousand and sixteen.
Article 2.-all commitment to acquire the Ministers, Vice-Ministers of State, Chairmen of autonomous, holders of decentralized entities, representatives or delegates of institutions of the Public Sector non-financial, in the course of the present financial fiscal year, as a contribution to international organizations, memberships, contributions, subscriptions, and others, should be covered with charge to their own budgetary allocations.
Article 3.-in the physical and financial execution of projects financed with resources transferred to the Fund for the economic development and Social of the municipalities (FODES), will proceed in accordance with provisions in the FODES Act and the financial administration of the State in the relevant law.
Article 4.-for the financial fiscal year 2016, the amount of the minimum pension for old age and total disability will be US$ 207.60 per month and the minimum US$ 145.32 partial invalidity pension, in accordance with provisions of articles 145, 209 and 225 of the pension savings system Act.
Article 5.-authorizing the Executive Body in the field of finance to issue floating debt in accordance with article 227 of the Constitution of the Republic, in order to cover temporary revenue deficiencies up to an amount that does not exceed 30% of the current revenues.
Article 6.-with the purpose of ensuring fiscal sustainability, the Finance Ministry may suspend during the present fiscal year fiscal contributions of the State which refer to the Mutual housing of the employees of the Ministry of education law and the law of the regime of welfare and Social security of the lawyer.
Article 7.-in case of death, the beneficiaries of the employees appointed by law of wages, contract or Jornal, whose institutions have programmed in its budget resources for life insurance, shall not be entitled to charge which grants the State through the Ministry of finance.
Article 8.-all institutions that are governed by the organic law of the State financial administration, must have the prior authorisation of the Ministry of finance for any re-orientation in the use of resources of counterparts between projects or other assignments when they are financed by the General Fund.
Article 9.-empower the Finance Ministry to transfer appropriations voted in current expenditure of the judiciary, the resources necessary to cover the payment of the debt service caused by the loan contracts with the Instituto de crédito Oficial of the Kingdom of Spain 2 (ICO) and the International Bank for reconstruction and development (IBRD), intended to finance the equipment and installation of the laboratory of genetic fingerprint and the "project of modernization of the organ Judicial".
Article 10.-in order to contribute to prudent and disciplined management of public expenditure, and as a State commitment, all the institutions of the Central Government and institutions decentralized organs No business receiving subsidy or grant, including the hydroelectric of the Rio Lempa and the Salvadoran Social Security Institute shall apply as appropriate and without contravention of their laws of creation , the politics of saving and austerity of the Public Sector, issued by the executive body.
Article 11.-for the financial fiscal year 2016, is only authorized the Constitution of accounting provisions of those commitments pending of payment that correspond to goods and services received completely during such fiscal financial year, and that originate in conventions, agreements or contracts properly legalized; and must also have the respective budgetary availability, for which the Ministry of making will issue relevant guidelines. In the case of investment projects, they must be in the implementation phase.
In the case of those conventions, agreements or contracts properly legalized, whose goods and services not received during the 2016 may not provisioned and commitments must be covered with the allocations to the following financial year tax charge.
Article 12.-in compliance with the provisions of article 8 of the monetary integration Act empower public institutions subject to the provisions of the organic law of the State financial administration so that in case of issuing or contract obligations in currencies other than the dollar, hired charged to their budget allocations the financial services that permit to guarantee coverage of exchange-rate risk.
Coverage referred to in this provision shall also apply to those credit operations already hired.
Also, empower those public institutions that have staff duties abroad, whose payment of wages is made in other currencies other than the dollar, to take the necessary measures to prevent losses in the purchasing power of officials by exchange rate fluctuations ensuring within its budget allocations covering the exchange risk as regards payment for this category of expenditure.
Article 13.-empowering the Executive branch through the Ministry of finance so that, by means of respective agreement it can reinforce the budget allocations in section B. 1. Budget special, institutions decentralized not business, Romans II - expenses, in the corresponding national hospitals and other institutions assigned to the field of health, with the amounts received in excess during each quarter, specifically estimates the source of income approved in each of the respective institutional budgets.
Article 14.-Facultase institutions contained in section B.2. Special budgets, public companies, Romans II - expenses, in the corresponding to the hydroelectric of the Rio Lempa, the autonomous port Executive Committee and the national administration of water and 3 sewer so that through institutional resolution or agreement and prior favourable opinion of the Directorate General of public credit for the Ministry of finance and investment, can expand their budget allocations adopted in regard to public investment projects with the amounts received in excess during the execution of the present fiscal financial year, only in different specific sources of income approved in their budgets independently that the entity already has the financial resources. Exception from this provision where it relates to new sources of income. Entities shall send to the direction General of the budget of the Ministry of finance, copy of the agreements or resolutions referred to in this article.
Article 15.-empower Hidroeléctrica del Río Lempa (CEL) Executive Committee, to cancel out assignments from its own budget, payment of subsidies by the consumption of electrical energy.
Article 16.-empower the Executive Body in the field of finance so that by executive agreement, and at the request of the institutions of the Public Sector, you can modify the budgetary structure of the entities involved in the implementation of the territories progress programs and those who are involved in the implementation of programmes and projects related to the El Salvador Insurance Plan and the Plan of the Alliance for the prosperity of the North triangle to the effect of adding the budget unit and lines of work identifying sectoral public actions to perform during the fiscal year 2016, whose funding will be charged to their allocations voted institutional.
Article 17.-declared non-transferable resources appropriated in this Act of budget of the various institutions of the Public Sector, to finance activities related to gender equality and the implementation of the legislation on equality and eradication of gender-based violence.
In addition and in order to ensure the social development of the country, also declared non-transferable allowances intended to finance social programmes included in the law of development and Social protection that are run for the benefit of women, children, elderly, family agriculture and other vulnerable population and extreme poverty.
Art.18.-is suspended for the current fiscal year the creation of squares by the contract system and financed with resources from the General Fund, with the exception of medical and paramedical vacancies, as well as the squares for the staff of the teaching career, staff of national defence related tasks of internal, personal security, which exercise functions of public, personal safety of immigration control and administration of Penal centers staff of foreign service; leader character spaces (directors, Assistant Directors, managers, Assistant managers or similar), also those that are strictly necessary for reforms made to the internal regulation of the Executive Body (RIOE) or the creation

new institutions as its corresponding legal framework, which must comply with the provisions of article 83 of the General provisions of budgets.
The authorization of squares that are financed with grant resources and other sources of external finance, subsequently involving its absorption by the State charged to the General Fund, with the exception of those places whose absorption is established in the relevant existing conventions of external loan or donation is also suspended.

4 Article 19.-to carry out the processes of contracting of works, or acquisition of goods and services to be financed with funds from existing external loans and counterparts, including the awarding and signing of the respective contracts, the executing institution can bid and hire on the basis of the total or partial amount of the loan agreements approved and ratified by the Legislative Assembly resources and program within its institutional budget for each financial year tax, amounts necessary to cover its commitments of payment according to the annual schedule of implementation of the referred contracts of works, goods and services, in accordance with the provisions of article 34 of the organic law of the State financial administration.
Article 20.-the present Decree shall enter into force as from the day of its publication in the official journal.
GIVEN in the blue room of the Legislative Palace: San Salvador, the twenty-sixth day of November in the year two thousand and fifteen.
LORRAINE GUADALUPE PENA MENDOZA, PRESIDENT.
GUILLERMO ANTONIO GALLEGOS NAVARRETE, ANA VILMA ALBANEZ DE ESCOBAR, SENIOR VICE PRESIDENT. SECOND VICE PRESIDENT.
JOSE SERAFIN RODRIGUEZ ORANTES, NORMAN NOEL QUIJANO GONZÁLEZ, THIRD VICE-PRESIDENT. FOURTH VICE PRESIDENT.
SANTIAGO FLORES ALFARO, FIFTH VICE PRESIDENT.
WILLIAM FRANCISCO MATA BENNETT, DAVID ERNESTO REYES MOLINA, FIRST SECRETARY. SECOND SECRETARY.
MARIO ALBERTO TENORIO GUERRERO, REYNALDO ANTONIO LOPEZ CARDOZA, THIRD SECRETARY. FOURTH SECRETARY.
JACKELINE NOEMI RIVERA AVALOS, JORGE ALBERTO ESCOBAR BERNAL, FIFTH SECRETARY. SIXTH SECRETARY.
ABILIO ORESTES RODRIGUEZ MENJIVAR, JOSE FRANCISCO MERINO LÓPEZ, SEVENTH SECRETARY. EIGHTH SECRETARY.
Presidential House: San Salvador, eleven days after the month of December of the year two thousand and fifteen.
PUBLISHED, Salvador Sanchez Ceren, President of the Republic.

5 Juan Ramon Carlos Enrique Caceres Chavez, Minister of finance.
D. O. N ° 231 volume N ° 409 date: 15 December 2015 GM/geg 23/02/2016 legislative index