Act Budget For Fiscal Year 2015.

Original Language Title: LEY DE PRESUPUESTO PARA EL EJERCICIO FISCAL 2015.

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Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-de-presupuesto-para-el-ejercicio-fiscal-2015/archivo_documento_legislativo


1Official OFICIAL.- San Salvador, December 8, 2014.

CIAL OFI DAILY SUMMARY OF EL SALVADOR
1REPUBLICA CENTRAL AMERICA IN
TOMO # 405 SAN SALVADOR, MONDAY DECEMBER 8, 2014 NUMBER 229
- The management of the National Printing makes knowledge that any publication in the Offi cial Journal processed by direct and faithful transcription of the original, therefore the institution is not responsible for transcripts whose originals arrive as garbled and / or defective and are the sole responsibility of the person or institution that introduced them. (Arts. 21, 22 and 23 Regulation of the National Printing).
Address: 4a. Pte Web C. and 15 Av Sur # 829 SS Tel .: 2527-7800 • Page: www.imprentanacional.gob.sv • Email: diarioofi cial@imprentanacional.gob.sv
DIRECTOR: Edgard Antonio Mendoza Castro |.. || p. 1-552 553-1048



LEGISLATIVE ORGAN ORGAN LEGISLATIVE
Decree No. 866.- General Budget Act for Fiscal Year 2015. Fiscal ............................... ...............................
Decree No. 867.- Wages Act for Fiscal Year 2015. Fiscal ................................ .................................................. DECREE No. 866

DECREES:
4,823,010,660 TOTAL INCOME a) Current Revenues 4,414,136,705 b) Income Capital 43,798,070 c) Financing 204 957 415 d) Income Special Contributions 160,118,470 4,823,010,660 TOTAL EXPENSES
a) Current Expenditures 3,527,299,325.3 b) Capital Expenditures 755,411,084.7 c) Financial Applications 253 393 275 d) Expenses and Special Contributions 160,118,470) 126,788,505 Cost Previsional
tHE LEGISLATURE oF tHE REPUBLIC oF EL SALVADOR, in exercise of its constitutional powers and initiative of the Council of Ministers,
Art. 1.- would vote the budget law tax for the financial year beginning on January 1 and ends on 31 December of two thousand and fifteen
SECTION - A STATE BUDGET
I - SUMMARY No SUMMARIES . 1 Composition
GENERAL (In US dollars)
2 Official Journal No. 405
I Tomo. CURRENT INCOME 4,271,659,775 4,414,136,705 A. Tax Revenues
1. Direct Taxes 1,696,500,000 1,672,300,000 Income Tax Transfer Tax Real Estate 24200000
2. Excise Tax 2,575,159,775 201,400,000 Foreign Trade Transfer Tax Personal Property and Provision of Services Tax 2,143,034,775 118,125,000 Specific Products Various taxes 112 600 000
B. No Income Tax 30,025,905 47,684,400 Fees 17,658,495 Rights
C. Sale of Goods and Services 3,272,070 13,255 Real Income 3211910 Public Service Delivery Sales Waste and Waste
D 46.905. Interest Income and Other Income 79,434,770 1,472,275 Securities and Exchange Interest on loans 800.240 Penalties and Interest Mora 28875630 Property Leasing 408.220 37.515 Guarantees and Bonds Securities Compensation and Other Income 134.635 Unclaimed not classified
47706255 E. Current Transfers 12,085,690 12,085,690 Public Sector
II. CAPITAL INCOME 43,798,070 42,092,440 Capital A. Transfers
42,092,440 B. External Sector Recovery Investments 1,705,630 1,705,630 Loan Recovery
III.
A FINANCING 204,957,415. Public Debt Borrowings 204 957 415 204 957 415 External Procurement
IV. SPECIAL CONTRIBUTIONS INCOME A. Income 160 118 470 160 118 470 Special Contributions
Special Contribution for the Diesel and Gasoline 73,158,680 Contribution on Alcohol, Snuff and Firearms 39375000 Special Contribution for Tourist Promotion 11,005,450 Special Contribution for the Stabilization of Public Service Fees Collective Passenger Transport TOTAL INCOME 36,579,340 4,823,010,660

SUMMARY # 2 ECONOMIC BREAKDOWN oF INCOME AND EXPENSES (in US dollars)
3DIARIO OFICIAL.- San Salvador, December 8, 2014. I
.
A ROUTINE 3,527,299,325.3. Consumption Expenditure or Operational Management Compensation 1,688,024,985.3 2,159,218,230.3


Goods and Services 471 193 245 B. Financial Expenses and Other 571 696 940 Interest and
Securities and Exchange Commissions in the National Market
66,514,520 Interest and Securities and Exchange Commissions in the Foreign Market
Interests and commissions 357 421 810 Internal Borrowings 1,969,565 Interest and commissions
External Borrowings 111 273 900
Tax, taxes and Insurance Rights
8218555, 25261430 Banking fees and Expenses Other Expenses

C not Classified 1,037,160. Current Transfers 796 384 155 591 340 057

The Public Sector to Private Sector 200,955,063 4,089,035

When External Sector II. CAPITAL EXPENDITURES 755,411,084.7
A. Investment in Fixed Assets 49,698,235 Chattel 207,999,548.7


Infrastructure 3,463,540 Intangibles 154,837,773.7
B. Investment in Human Capital 45,145,462
C. Capital transfers 500 794 334 429 058 124

The Public Sector to Private Sector 71,736,210
D.
Investments 1,471,740 Investments in securities 1,471,740
III. FINANCIAL APPLICATIONS
253 393 275 A.
Amortization 253 393 275 Public Debt Rescue Securities and Exchange Placements in
amortization 5,620,435 6,783,345 Borrowings Internal Market
amortization National External Borrowings 240 989 495
IV. SPECIAL CONTRIBUTIONS EXPENSES 160 118 470
A. Transfers
Special Contributions 160,118,470 73,158,680 Road Maintenance Fund
Solidarity Fund for Health
39375000 Salvadoran Tourism Corporation 11,005,450 36,579,340 Transportation

V. SOCIAL SECURITY COSTS 126 788 505

4,823,010,660 TOTAL EXPENSES (In US dollars)
SUMMARY # 2 ECONOMIC BREAKDOWN OF INCOME AND EXPENSES
Volume 4 Official Journal No. 405
Legislative Organ 58501220
Judiciary 264,848,202.3
Executive Branch 2,907,721,522.7
President of the Republic 132 128 293
Bouquet of Finance 101,043,030
Foreign bouquet 43645421
Bouquet of Defense 148 398 485
Bouquet of Interior and Territorial Development 21,927,505
Bouquet of Justice and Public Security 422,721,610
Bouquet of Education 917681780
Health insurance 615 684 043
Bouquet of Labor and Social Welfare 15341850
Bouquet of Economy 139 448 280
Bouquet of Agriculture 75902400
Bouquet of Public Transportation Works and Housing and Urban Development 236,119,115.7
Bouquet of Environment and Natural Resources 20,654,375
Tourism bouquet 17,025,335 78,870,285 Public Prosecutions

Attorney General of the Republic 44626045
Attorney General of the Republic 24733505
Counsel for the Defence of Human Rights 9,510,735 65,022,895 Other Institutions

Court of Accounts of the Republic 37785170
Supreme Electoral Tribunal 16,495,625
851.545 Civil Service Tribunal
Government Ethics Tribunal 2257845
Institute of Access to Public Information 1,352,195
National Judicial Council INSTITUTIONS 3,374,964,125 6,280,515 SUBTOTAL

Bouquet of Finance
Public Debt 790 573 070
General obligations of the State 23,237,110
Several transfers SUBTOTAL 634,236,355

DEBT AND TRANSFERS 1,448,046,535 4,823,010,660 TOTAL EXPENSES
SUMMARY # 3
CENTRAL GOVERNMENT EXPENDITURE (in US dollars)
5DIARIO OFICIAL.- San Salvador, December 8 2014








A RE A

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O 7DIARIO OFICIAL.- San Salvador, December 8, 2014.
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13 1.3 93 88 0 42

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68 2.2 62 0
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SSU MA RI O
No. 6
C OM PO SI


CI ON EC ON OM IC


A OF LG AS TO P


OR IN ST IT IO UC


NYR RO UB
DEA GR UP


AC IO N ((E
n US

dó the re s)

T OT AL IS

8 Official Journal Volume No. 405 FINANCING


ECONOMIC CLASSIFICATION ROUTINE 3,526,636,150.3 663.175 3,527,299,325.3
Consumption Expenditure Management or Operating 2,158,555,055.3 1,687,361,810.3 663.175 663.175 Earnings 2,159,218,230.3

1,688,024,985.3 471 193 245 471 193 245 Goods and Services
Financial Expenses and Other 571 696 940 571 696 940 Interest and commissions
securities in the domestic market 66,514,520 66,514,520 Interest and commissions
securities in foreign markets 357 421 810 357 421 810 Interest and Commissions
Internal Borrowings
1,969,565 1,969,565 Interest and commissions 111 273 900 111 273 900 External Debt securities
Taxes, Fees and Rights 8,218,555 8,218,555
Insurance, Banking Fees and Expenses 25,261,430 25,261,430 Other Expenses
No
Classifieds 1,037,160 1,037,160 796,384,155 796,384,155 Current Transfers
591 340 057 591 340 057 The Public Sector Private Sector
200 955 063 200 955 063 Al Al

External Sector 4,089,035 4,089,035 246,386,680 CAPEX 509,024,404.7 755,411,084.7
Capital Expenditures 152 174 673 207,999,548.7 55,824,875.7 18,694,095 31,004,140 Chattel
236.570 49,698,235 3,226,970 3,463,540 Intangibles


154,837,773.7 120933963 33903810.7 Infrastructure Investment in Human Capital 2,083,320 43,062,142 45,145,462 449,644,469 Capital Transfer
51,149,865 500,794,334 387,694,934
The Public Sector 41,363,190 429,058,124 61,949,535 to the private sector
71,736,210 9,786,675 1,471,740 1,471,740 Investments

Investments 1,471,740 1,471,740 securities 253,393,275 253,393,275 FINANCIAL APPLICATIONS

Amortization 253 393 275 253 393 275 Public Debt Placements
Rescue securities in the domestic market 5,620,435 5,620,435
Amortization 6,783,345 6,783,345 Borrowings Internal
amortization 240 989 495 240 989 495 External Debt securities
EXPENSES 160 118 470 160 118 470 SPECIAL CONTRIBUTIONS
Road Maintenance Fund 73,158,680 73,158,680
Solidarity Fund for Health 39,375,000 39,375,000
Corporation 11,005,450 11,005,450 Salvadoran Tourism Transport

36,579,340 36,579,340 126,788,505 126,788,505 PREVISIONAL COST TOTAL 4,575,960,805 247,049,855 4,823,010,660

Participation in total (in percent) 94.9% 5.1% 100.0%
SUMMARY # 7 COMPOSITION OF SPENDING BY ECONOMIC SOURCES OF FINANCING (in US dollars)
INTERNAL FINANCING
EXTERNAL FINANCING TOTAL

9DIARIO OFICIAL.- San Salvador, December 8, 2014. PPL AZ


MMO AS PPL AZ NT OS


MMO AS PPL AZ NT OS


MMO AS NT OS January 00

O rg

glish eg isl
at
ivo 43 3 15

9.2 78 5 1.3 37

18 08 |
|| 7.0 10 1.7 70
27 30 2.7 95

February 00
C or

you from Sd ta Cu


ela R ep ub lic


33 4 3.9 90
75 94 6 0

18,

18 6.9 30 1.2 80
22 17 7.6 80

March 00
T rib

Its an at pr em or E


lec to ra l

65 93 2.9 60 46 6

6
0 16 46 5 53 1


6.9 49, 42 5

April 00 T
rib is one of the


or C rv ici ivi

l 7 49 99 0 34

39 8.0 25
41 44 8.0


15 May 00
P re sid in


CIA
R ep ub lic


1.8 99 19 5.7 35 83


67 8 11 0.3 65 67


2.5 77 31 6.1 00 50

June 00
T rib

an at ica G ET


ub er ta na m


l 5 00 49 25 2.0
|
|| 89 8.2 40 54 1.1 50

24 0
June 50
In sti
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P ub lic ion 36


63 1.8 63 1.8 00 36

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July 00
R am
H
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22 36 74 5.8 20 22


4 3.9 16 34
0 3.1 46 40

66 60 2.1


August 00 R am

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river xte re s 61 5


8.9 32, May 26
44 8
15, 24
9.5 15 1.0 63

24 18 1.7 80

September 00
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28 7 2.1
55, 54

7 May 28
2.1 55 54 15 00
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61 2.4 94 58 77 0


5.8 55 September 19
3
February 37 79 5 16 00

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52 0 2.7 00

39,

09 20 2.9 10 28 February 15


2.1 30 44 0 17 00

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January 48, 00 36 1.8 0

24, 62

1.8 1.5 75 37
24, 66

9.5 75 18 00
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47 91 5 05 5.0
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51, 71 5 32 00

R am

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11, 78
June 13

5.1 54 94 5 1.1 59
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78, 88 5 33 00

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41 60 5 00
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45 3.8 69 1 8.3 90

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98 12 4.4 70 98


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TTO TA L 11
1
1 August 78,
January 3,
81 7 94 5

14, 0

13 17 4 30
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18 8
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)

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NT RA TO S
Volume 10 Official Journal No. 405 | || SQUARES SQUARES AMOUNT AMOUNT AMOUNT SEATS
151.00 - 200.99 3 5.470 3 5.470
201.00 - 250.99 3 7.505 1 3.000 4 10.505
251.00 - 300.99 684 2,446,415 192 671.870 876 3,118,285
301.00 - 350.99 776 3073835 299 1,109,340 1.075 4,183,175
351.00 - 400.99 2.043 9,069,240 240 1,094,760 2.283 10,164,000
401.00 - 450.99 23.275 118,815,055 2.847 14,308,860 26.122 133,123,915
451.00 - 500.99 5.149 29,822,075 1.198 6,920,575 6.347 36,742,650
501.00 - 550.99 3.231 20,602,090 299 1,875,085
22,477,175 3,530 551.00 - 600.99 2.494 17,319,110 370 2,575,655 2.864 19,894,765
601.00 - 650.99 1.957 14,618,045 202 1,544,810 2.159 16,162,855
651.00 - 700.99 9.012 73,787,590 209 1,725,295 9.221 75,512,885
701.00 - 750.99 29.762 255,455,165 415 3,594,920 30.177 259,050,085
751.00 - 800.99 9.458 88,278,695 323 3,045,335 9.781 91,324,030
801.00 - 850.99 1.327 13,260,350 252 2,510,965 1.579 15,771,315
851.00 - 900.99 1.552 16,344,985 553 5,832,595 2.105 22,177,580
901.00 - 950.99 1.368 15,187,710 220 2,446,690 1.588 17,634,400
951.00 - 1,000.99 1.810 21,203,585 899 10,563,700 2.709 31,767,285
1,001.00 - 1,100.99 4.578 58,216,965 481 6,092,630 5.059 64,309,595
1,101.00 - 1,200.99 3.181 43,874,140 623 8,670,020 3.804 52,544,160
1201.00 to 1300.99 1,899 957 28,576,960
42,752,940 14,175,980 2,856 1,301.00 - 1,400.99 1.837 29,534,890 274 ​​4,492,840 2.111 34,027,730
1,401.00 - 1,500.99 1.418 24,592,385 850 14,920,520 2.268 39,512,905
1,501.00 - 1,600.99 461 8,595,585 319 5,958,265 780 14,553,850
1,601.00 - 1,700.99 445 8,829,640 210 4,140,390 655 12970030
1,701.00 - 1,800.99 687 14,523,400 137 2,898,825 824 17,422,225
1,801.00 - 1,900.99 253 5,614,550 101 2,233,175 354 7,847,725
1,901.00 - 2,000.99 580 13,608,745 276 6,484,635 856 20,093,380
2,001.00 - 2,100.99 379 9,308,585 106 2,606,265 485 11,914,850 | || 2,101.00 - 2,200.99 390 10,062,105 210 5,409,225 600 15,471,330
2,201.00 - 2,300.99 199 5,372,665 96 2,615,915 295 7,988,580
2301.00 forward 1,577 2,431 87,589,450 33,779,040 53,810,410 854 TOTAL
111.788 1,013,817,945 14.013 174,301,180 125.801 1,188,119,125 SALARY RANGE


PAYMENT SYSTEM SUMMARY No. 9 Stratification SQUARES FULL TIME WAGE LAW CONTRACTS

TOTAL (in US dollars)
11DIARIO OFICIAL.- San Salvador, December 8, 2014. PPL AZ


MMO AS PPL AZ NT OS

MMO AS NT OS


PPL AZ MMO AS NT OS


PPE RS ON THE
DE

ER NO GO BI September 22


7.7 98, May 3

27 38 1.1 64 0 26


7 8.9 25 67 5


PE RS ON THE
JE E CU IT


VO 4 9.4 27
09, 14
May 53

February 19 86 6.5 75 80
|| | June 29
27 20 5.7


PE RS ON THE
EC
T
NI CO 23 0 29 28


97 6.2 82 5.5 04 0

81 75 6.1

65 28 78 8.0
April 37

53, 98 5

PE RS ON THE
IN TE D OC

43, 48
March 37

94 7.2 61 5 47 55


5.8 15 43 53 | 0 37 7.8 ||

50 43 0

PE RS ON THE
A DM

IN IS AT TR IV O

11 09 July 12


41 0.6 85 4.2 20 0
|| | 46 10 2.4 10

15, 31
July 16

44 6.7 26 0

PE RS ON THE


OF GU RI SE DA DP


UB LI CA 26
, January 19

15 2.2 31 97
May 95 | 1.0 ||
76 30 0
26, 28 June 15


3.3 08, May 27

PE RS ON THE


OF OB RA 53 0 3.7 15

,
72 61 11 0 8.1 75


60 2 4.3 33 || |, May 28

PE RS ON THE
OF
SE RV IC IO


04 6.7 46 9.3 95 42


23 3.5 05 19 8.1

00 10 20

September 69, 62 95 7.4


TO TA L 11

1.7 88 1.0 13 || |,
81 7.9 45 14
, March 1

17 4.3 01 18 0 12


1.1 5.8 01 88 | || 11 25 9.1


Pa rti cip ac ion


to ta l (po rce


j nt s)
88 85 .9% .3%


14 11 .1% .7

% 10 0.0% 10 0.0%


SSU MA RI O
Do not.
10 CL AS


IF IC AT IO N OF


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N ((E n
US dó re

s)
12 Official Journal Volume No. 405
II - INCOME (In US dollars)

11 TAX 4,271,659,775 111 1,672,300,000 Income Tax
Of People Natural Salaried 11101 588 984 060 11102 Natural
self-employed persons
179 605 020 785 813 770 11103 Legal Entities
withholdings 11104 for Individuals and Legal
117 897 150 112 Tax Real Estate transfer
24200000 11201 Real Estate transfer Tax 113 24200000
Trade
201 400 000 11301 Exterior import tariffs
201 400 000 114 Tax on the Transfer of Personal Property and Provision of Services 11401 About 2,143,034,775

11402 753 021 635 Internal Transactions Transactions abroad About 1,243,734,775
11403 about Internal Transactions via Retention and Perception
146 278 365 115 118 125 000 Tax specific Products specific
11501 Alcohol and Alcoholic Beverages
11502 13325775 26929355 Beer
specific about 11503 specific Products Snuff on 11508 11315620
Energy Drinks specific about 618.990
stimulants or 11509 Ad valorem on Alcohol and Alcoholic Beverages
11510 2268095 Ad-valorem
11511 6806150 Beer Ad-valorem on products Snuff 11,564,690
Ad-valorem 11512 Carbonated beverages Carbonated or Sweetened 36061760
Simple or Ad-valorem 11513 Energy drinks stimulants 752.165
11514 or Ad-valorem or Isotonic sports drinks, fortifiers, Juice, Nectars, drinks Juice, Soft Drinks and Concentrates or powder preparations.
7566060 11516 Ad valorem Firearms, Ammunition, Explosives and Related Items 11517 780.005
specific about 136.335 Ethyl Alcohol Drinking

112 600 000 116 Tax Various Migration and Tourism 11601 1093610 11603
Special tax on the first registration of properties in the National Territory
11506390 11604 Financial Transactions tax
100,000,000 47,684,400 12 FEES AND RIGHTS

12102 121 17658495 Rate by Using Almacenajes centers to 225.945 | || 12105 for Certification Services or Visa Documents 12106 261.675
by Issue of Identification Documents
2053975 12108 Fee for the Provision of Services Non Intrusive Inspection 15,116,900 30,025,905 Rights

122 12203 by Permissions and 1,890,905
Arms License Plate 12205 for Vehicle Traffic Permits
14322860 12206 for Driver License or Similar 2,158,295
13DIARIO OFICIAL.- San Salvador, 8 December 2014. for Royalties 38,920
12208 12299

Various Rights 11,614,925 14 SALE oF GOODS AND SERVICES 3,272,070 141 Real

14199 Sales 13,255 Other assets 13,255 142 Income
Public Service Delivery Services 14204 3211910
Transport and Postal Services 2,001,100 1,210,810 Various

14299 Sale 143 Waste and Waste
46.905 46.905 Other assets 14399 De
15 FINANCIAL INCOME aND OTHER
151 79,434,770 1,472,275 Income from Títulosvalores
15101 Financial Performance Bond Yield 5,995
15105 Time deposits 145.625 15199 Other Financial Returns

1,320,655 Interest on loans 152 15203 800.240
a nonfinancial public enterprises 85.715
15204 a Financial Public Enterprises 15206 7,265
A
Municipalities 493.350 15207 A non-Financial Private Companies 213.910
153 Penalties and Interest 28,875,630
15301 Mora Mora Fined for Tax
7778585 15302 Interest Tax Mora 7098295 || | 15306 Fines for traffic violations
8322805 15307 Interest Mora Traffic Violations
15399 381.405 Penalties and Interest Several 5294540 154

37.515 Lease Real Property Lease 15401 5000 15402
Real Estate leases 15499
leases 30,525 Other assets 1,990 155 Guarantees and Bonds

408.220 15502 364.540 Contract Guarantees General

156 15503 43.680 Indemnity Bonds and Securities Unclaimed 134.635
15601 Surplus seized or abandoned Mercaderias 5,545
15602 Damage Compensation Chattel
15603 121.855 Damage Compensation or loss 6,175
Real Estate 15699 Compensation Damage or loss Other assets 1,060 157 Other

income not classified 15703 47706255 Bank Account Performance 25.035 15799 Miscellaneous income 47,681,220

14 Official Journal Volume 16 No. 405

CURRENT TRANSFERS 12,085,690 Current Transfers 162 12085690 Public Sector 22
CAPITAL TRANSFERS 42,092,440 Capital Transfers
224 External Sector
22403 42092440 governments and agencies 20,671,755
Government Financing Agreement No. SVD / 021-11 884, signed between the Luxembourg Agency for Development Cooperation and the Republic of El Salvador, aimed at developing an operation of the Common Fund Programme Support, FOCAP, the "Community Solidarity Program in El Salvador," according to the General Cooperation Agreement between the two countries, ratified by the Legislative Assembly by Legislative Decree No 869, published in the Official Gazette No. 118, Volume No. 355, 27 June 2002. (Presidency of the Republic / National Institute for the Development of Women US $ 300,000 / National Institute of Youth US $ 119.210 / Secretary Social Inclusion US $ 500.000 / Technical and Planning Secretariat of the Presidency US $ 178.030; Bouquet of Finance / Social Investment Fund for Local Development US $ 220.000; Bouquet of US $ 1,000,000 Education; Bouquet of US $ 1,250,000 Health; Economy bouquet US $ 500.000; Bouquet of Agriculture / National Center for Agricultural and Forestry Technology US $ 150.000; Bouquet of Public Transportation Works and Housing and Urban Development US $ 500,000). 4,717,240
agreement signed between the Spanish Agency International Development Cooperation, AECID and the Republic of El Salvador, aimed at developing an operation of the Common Fund Programme Support, FOCAP, the "Program for Caring Communities in El Salvador", according Basic Cooperation Agreement, ratified by the Legislature Legislative Decree No. 863, published in the Official Journal No. 94, Volume 383 of May 25, 2009 (Office of the President / Secretary Technical and Planning of the Presidency US $ 1,049,805, Bunch of Education US $ 73.485). 1,123,290
agreement signed between the Spanish Agency for International Cooperation for Development (AECID) and the Republic of El Salvador, through which a Resolution grant award for International Cooperation dated 27 November 2012 was issued where is granted to the Government of the Republic of El Salvador, through Bouquet of Public Transportation Works and Housing and Urban Development (MOP), repayable funds not subsidized by the facility Investment in Latin America (LAIF), which will be used to finance the "Rural Roads Program Progressives in El Salvador", according Basic Cooperation Agreement, ratified by the Legislative Assembly through Legislative Decree No. 863, published in the Official Journal No. 94, Volume 383 of 25 May 2009 ( bouquet of Public Transportation Works and Housing and Urban Development).
3,594,470 Non-refundable Financing Agreement No. TSO / SW-12281-EN between the Republic of El Salvador and the Inter-American Development Bank (IDB) in its capacity as Administrator of the Spanish Cooperation Fund for Water and Sanitation in Latin America and the Caribbean, to cooperate in the implementation of the Rural Water and Sanitation. Ratified by Legislative Decree No. 608, published in the Official Journal No. 27, Volume No. 390 of February 8, 2011 (Ramo Finance / Social Investment Fund for Local Development US $ 6,518,795; Bouquet of Environment and Natural resources US $ 160.310).
6,679,105 Debt Swap Agreement signed between the Government of the Kingdom of Spain and the Republic of El Salvador, ratified in all its parts by Legislative Decree No. 988, published in the Official Journal No. 72, Volume 371 of 20 April 2006. which aims to contribute to economic growth and social development, through a mechanism of debt relief that El Salvador has contracted against Spain, in development projects in the education sector (Ramo of Education). 550
Debt Swap Agreement signed between the Federal Republic of Germany through the Kreditanstalt Für Wiederaufbau (KFW) and the Republic of El Salvador, called "Integral Improvement Program Urban Slums". Ratified in all its parts by Legislative Decree No. 323, published in the Official Journal No. 44, Volume 398 of March 5, 2013 (Ramo Public Transportation Works and Housing and Urban Development).
3,900,000 No.193004900 Agreement between the Government of the Republic of El Salvador and the Government of the Federal Republic of Germany on Financial Cooperation 2010. Ratified by Legislative Decree No. 45, published in the Official Gazette No. 144, Volume 396 of August 8, 2012 (Bouquet of Environment and Natural Resources). 22404 657.100

Of Multilateral Organizations 21,420,685 Financing Agreement No. DCI-ALA / 2011 / 022-647 signed between the European Union and the Republic of El Salvador, intended to help finance the implementation of the "Support Solidarity communities in El Salvador, PACSES "according to the Framework Convention ratified by the Legislative Decree No. 725, published in the Official Gazette No. 208, Volume No. 345 of November 9, 1999 (Presidency of the Republic / National Institute Youth US $ 1,180,790 / Secretary of Social Inclusion US $ 1,397,090 / Technical Secretariat and Planning of the Presidency US $ 210.000; Bouquet of Finance / Social Investment Fund for Local Development US $ 12,300,000; Bouquet of Education US $ 331.040).
15418920 15DIARIO OFICIAL.- San Salvador, December 8, 2014. No.
Financing Agreement DCI-ALA / 2014 / 341-133 signed between the European Union and the Republic of El Salvador, to finance the implementation of the "Support Program Caring Communities in El Salvador, PACSES" according to the Framework Convention ratified by the Legislative Decree No. 725, published in the Official Gazette No. 208, Volume No. 345 of November 9, 1999 (Presidency of the Republic / Ministry of Social Inclusion US $ 1,651,940).
1,651,940 Financing Agreement No. DCI-ALA / 2009 / 020-152 signed between the European Community and the Republic of El Salvador, to finance the implementation of the program "Strengthening Social Cohesion in the Sector Education of El Salvador (Pro-EDUCA), "according to the Framework Convention ratified by the Legislative Decree No. 725, published in the Official Gazette No. 208, Volume No. 345 of November 9, 199 (Bouquet of Education). 266.915
Individual Financing Agreement nonrefundable Investment Mesoamerican Health between the Inter-American Development Bank (IDB) and the Republic of El Salvador, to finance the Project Mesoamerica Health 2015, based on the Framework Agreement signed on 10 January 2012 and ratified by Legislative Decree No. 1037, Official Journal No. 63, Volume No. 394, of March 30, 2012 (Ramo Health). 1,265,000
JSDF Grant Agreement No. TF 011078 for the execution of the project, signed by the representative of the International Bank for Reconstruction and Development (IBRD) acting as administrator of the Social Development Fund of Japan "Protection of Human Capital of Urban Poor Children in Contexts Appellant Food Crisis in El Salvador" and the Ministry of Finance on behalf of El Salvador (bouquet of Health).
797.900 Financing Agreement No. DCI-ALA / 2009 / 019-903 signed between the European Community and the Republic of El Salvador, contributing to finance the "Program to Support the National Quality System of El Salvador (PROCALIDAD ) ". Ratified the Framework Convention by means of Legislative Decree No. 725, published in the Official Gazette No. 208, Volume No. 345 of November 9, 1999 (Ramo Economy).
750,000 Grant No. 784-SV, signed with the International Fund for Agricultural Development (IFAD), resources to be allocated to finance the implementation of the "Project for Rural Development and Modernization of the Eastern Region (PRODEMORO)". Ratified by Legislative Decree No. 742, published in the Official Gazette No. 211, Volume No. 381 of 10 November 2008 (Bouquet of Agriculture).
70.090 IBRD financing agreement TF-099529 concluded between the Government of El Salvador and the International Bank for Reconstruction and Development, in its capacity as trustee of the Partnership Facility Forest Carbon (FCPF) to finance the "Project Preparation Proposal Readiness of El Salvador for the Cooperative Fund for Forest Carbon ". Ratified by the Legislative Decree No. 45, published in the Official Gazette No. 144, Volume 396 of August 8, 2012 (Bouquet of Environment and Natural Resources).
1,199,920 23 1,705,630 RECOVERY INVESTMENTS 232

1,705,630 Loan Recovery 23203 A nonfinancial public enterprises 175.570 430.250

23206 A 23207 municipalities to non-financial private companies 1,099,810
31 INDEBTEDNESS PUBLIC
204 957 415 314 204 957 415 Contracting of External Borrowings 31403
governments and agencies 6,215,510
Government Loan No. 25815, signed between the Government of the Republic of El Salvador and the Kreditanstalt Für Wiederaufbau (KFW) to finance "Support for the National Plan for Management Improvement of Solid Waste of El Salvador." Project Approved by Legislative Decree No. 223, published in the Official Gazette No. 240 Volume No. 397, of December 21, 2012 (Bouquet of Environment and Natural Resources). 6215510 31404

Of Multilateral Organizations 198,741,905 Loan No. 2492 / OC-ES, negotiated with the Inter-American Development Bank (IDB) resources to be used to finance the program "Modernization of the Legislative Body II". Approved by Legislative Decree No. 704, published in the Official Journal No. 89, Volume No. 391 of May 16, 2011 (Legislative Branch).
1,500,000 Loan No. 2525 / OC-ES, negotiated with the Inter-American Development Bank (IDB) resources to be used to finance the "Project City Woman". Approved by Legislative Decree No. 779, published in the Official Gazette No. 130, Volume No. 392 of July 12, 2011 (Presidency of the Republic). 1,220,000
Volume 16 Official Journal No. 405
Loan No. 2583 / OC-ES, signed with the Inter-American Development Bank (IDB) to finance the "Program to Support Production Development for International Integration", approved Legislative Decree No.361, published in the Official Journal No. 76, Volume No. 399 of 26 April 2013 (Presidency of the Republic / Body Promoting Trade and Investment of US $ 4,302,550 El Salvador; Field of Foreign Affairs US $ 1,624,125 ; Bouquet of US $ 4,380,830 Economy).
10307505 Loan No. 7811-SV, signed with the International Bank for Reconstruction and Development (IBRD) resources allocated to finance the project "Income Protection and Employability". Approved by Legislative Decree No. 439, published in the Official Journal No. 157, Volume No. 388 of August 25, 2010 (Presidency of the Republic US $ 400,000; Bouquet of Finance / Social Investment Fund for Local Development US $ 2,592,130; Bouquet of Labor and Social Welfare US $ 1,150,000).
4,142,130 Loan No. 7812-SV, signed with the International Bank for Reconstruction and Development (IBRD) resources allocated to fund the "Technical Assistance Project for Fiscal Administration and Public Sector Performance". Approved by Legislative Decree No. 732, published in the Official Journal No. 94, Volume No. 391 of May 23, 2011 (Bouquet of Finance).
10,000,000 Loan No. 2358 / OC-ES, negotiated with the Inter-American Development Bank (IDB) resources to be used to finance the "Program for Rural Water and Sanitation". Approved by Legislative Decree No. 608, published in the Official Journal No. 27, Volume No. 390 of February 8, 2011 (Ramo Finance / Social Investment Fund for Local Development US $ 1,205,935; Bouquet of Environment and Natural Resources US $ 34.660).
1,240,595 Loan No. 7916-SV, signed with the International Bank for Reconstruction and Development (IBRD) resources allocated to finance the "Project for Strengthening Local Governments". Approved by Legislative Decree No. 455, published in the Official Gazette No. 174 Volume No. 388 of 20 September 2010 (Ramo US Treasury $ 3,287,850; Bouquet of Finance / Social Investment Fund for Local Development US $ 9,902,120).
13189970 Loan No. 2102, signed with the Central American Bank for Economic Integration (BCIE) resources to be used to finance the "Program for Strengthening the prison system in El Salvador." Approved by Legislative Decree No. 503, published in the Official Gazette No. 186, Volume No. 401 of October 8, 2013 (Ramo of Justice and Public Security).
21083985 Loan No. 8110, negotiated with the International Bank for Reconstruction and Development (IBRD) resources to be used to finance the "Project for Improvement of Quality of Education". Approved by Legislative Decree No. 1056, published in the Official Journal No. 73, Volume No. 395 of 23 April 2012 (Bouquet of Education).
8,500,000 Loan No. 2015, signed with the Central American Bank for Economic Integration (BCIE) to finance the partial implementation of the "Program for the Development of Social Infrastructure and Prevention Vulnerability". Approved by Legislative Decree No. 370, published in the Official Gazette No. 107 Volume No. 387 of June 9, 2010 (Ramo US $ 920.825 Education; Branch of Public Works, Transportation and Housing and Urban Development US $ 12,776,120).
13696945 Loan No. 2347 / OC-ES, negotiated with the Inter-American Development Bank (IDB) resources to be used to fund the "Integrated Health Program". Approved by Legislative Decree No. 562, published in the Official Gazette No. 241, Volume No. 389 of December 23, 2010 (Ramo Health).
4,083,475 Loan No. 8076-SV signed with the International Bank for Reconstruction and Development (IBRD) to finance the "Strengthening Public Health System" project, approved by Legislative Decree No. 201, published in the Official Journal No . 224, Volume No. 397, of November 29, 2012 (Ramo Health).
26,000,000 Loan No. 2077, signed with the Central American Bank for Economic Integration (BCIE), to finance the implementation of the "Project to Support Family Agriculture (FNA)". Approved by Legislative Decree No. 245, published in the Official Gazette No. 239, Volume No. 397 of December 20, 2012 (Bouquet of Agriculture).
10286150 Loan No. 728-SV, signed with the International Fund for Agricultural Development (IFAD), resources to be allocated to finance the implementation of "Project Development and Rural Modernization for Central and Paracentral (PRODEMOR- Central) Region ". Approved by Legislative Decree No. 125, published in the Official Gazette No. 211, Volume No. 385 of 11 November 2009 (Bouquet of Agriculture).
518.925 Loan No. 666-SV, signed with the International Fund for Agricultural Development (IFAD), resources to be allocated to finance the implementation of the "Project for Rural Development and Modernization of the Eastern Region (PRODEMORO)". Approved by Legislative Decree No. 742, published in the Official Gazette No. 211, Volume No. 381 of 10 November 2008 (Bouquet of Agriculture).
1,001,115 Loan No. I-828-SV, signed with the International Fund for Agricultural Development (IFAD) to finance the implementation of the "Rural Territorial Competitiveness Programme (Amanecer Rural)". Approved by Legislative Decree No. 1053, published in the Official Journal No. 73, Volume No. 395 of 23 April 2012 (Bouquet of Agriculture). 3,284,875 Loan
No. 1433P, signed with the OPEC Fund for International Development (OFID) to finance the "Rural Territorial Competitiveness Programme (Amanecer Rural)". Approved by Legislative Decree No. 1054, published in the Official Journal No. 73 , Volume No. 395 of 23 April 2012 (Bouquet of Agriculture). 1,515,130
17DIARIO OFICIAL.- San Salvador, December 8, 2014.
Financing Agreement No. E-6-SV, signed with the International Fund for Agricultural Development (IFAD) to finance the implementation of the "Development and Modernization Project for the Central and Rural Regions Paracentral (PRODEMOR-Central) - Extension". Approved by Legislative Decree No. 554, published in the Official Journal No. 226, Volume No. 401 of December 3, 2013 (Bouquet of Agriculture).
4,000,000 Loan No. 2369 / OC-ES, negotiated with the Inter-American Development Bank (IDB), resources they will be used to finance the "Rural Roads Program for Development". Approved by Legislative Decree No. 609, published in the Official Journal No. 27, Volume No. 390 of February 8, 2011 (Ramo of Public Works, Transport and Housing and Urban Development).
5,588,785 Loan No. 2067, signed with the Central American Bank for Economic Integration (BCIE) to finance the "Connectivity Program of Road Infrastructure Development". Approved by Legislative Decree No. 802, published in the Official Gazette No. 149 Volume No. 392 of August 15, 2011, (Ramo Public Transportation Works and Housing and Urban Development).
8,607,245 Loan No. 2581 / OC-ES, negotiated with the Inter-American Development Bank (IDB) resources to be used to finance the "Program for Rural Connectivity in North and East." Approved by Legislative Decree No. 1055, published in the Official Journal No. 73, Volume No. 395 of 23 April 2012 (Ramo Public Transportation Works and Housing and Urban Development).
7,521,610 Loan No. 2373 / OC-ES, negotiated with the Inter-American Development Bank (IDB) resources to be used to finance the "Housing Program and Integral Improvement of Urban Squatter Settlements, Phase II". Approved by Legislative Decree No. 793, published in the Official Gazette No. 144, Volume No. 392 of August 8, 2011 (Ramo Public Transportation Works and Housing and Urban Development).
15,000,000 signed with the Italian Financial Institution (IFI) Artigiancassa SpA to finance the "Reclassification Socio-Economic and Cultural the Historical Center of San Salvador and its Habitacional Function" project, approved by Legislative Decree No.673 Financial Agreement published in the Official Journal No. 85, Volume No. 403 of May 13, 2014 (Ramo Public Transportation Works and Housing and Urban Development).
3,256,080 Loan No. 2630 / OC-ES, signed with the Inter-American Development Bank (IDB) to finance the program "Reduction of Vulnerability in urban slums in the Metropolitan Area of ​​San Salvador", approved by Legislative Decree No. .441, published in the Official Gazette No. 150, Volume No. 400 of August 19, 2013 (Bouquet of Public Works, Transportation and Housing and Urban Development).
12,000,000 Loan No. 2572 / OC-ES, negotiated with the Inter-American Development Bank (IDB) resources to be used to finance the "Program of Transportation Metropolitan Area of ​​San Salvador". Approved by Legislative Decree No. 992, published in the Official Journal No. 18, Volume No. 394 of January 27, 2012 (Ramo Public Transportation Works and Housing and Urban Development).
11,197,385 41 INCOME SPECIAL CONTRIBUTIONS 411 160 118 470 Contributions
Specials
41101 160 118 470 Special Contribution for the Diesel and Gasoline
73158680 41103 Contribution on Alcohol, Snuff and Firearms 41104 39375000
Special Contribution for Tourism Promotion
11005450 41105 Special Contribution Stabilization Fees Public Service Collective Passenger Transport TOTAL INCOME 36,579,340 4,823,010,660

Volume 18 Official Journal No. 405




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