Clearance And Settlement Of Accounts Of The Finance Federal Public Act

Original Language Title: Ley para la Depuración y Liquidación de Cuentas de la Hacienda Pública Federal

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Law for the Purge and Settlement of Accounts of the Federal Public Finance

LAW FOR THE CLEARANCE AND CLEARANCE OF FEDERAL PUBLIC FINANCE ACCOUNTS

Official Journal of the Federation December 28, 1950

Fe de errata published in the DOF on January 30, 1951

On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.

MIGUEL ALEMAN, Constitutional President of the United Mexican States, to its inhabitants, known:

That the H. Congress of the Union has served to address the following

DECREE:

" The Congress of the United Mexican States, decrees:

LAW FOR THE CLEARANCE AND CLEARANCE OF FEDERAL PUBLIC FINANCE ACCOUNTS

ARTICLE 1 °.- The Secretariat of Finance, through the Federation's Accounting Office and in accordance with the provisions of this Law, will proceed to purge and liquidate the appropriations in favour of the Federal Government which are registered or are to be recorded in the accounts of the Federal Public Finance, from operations carried out from 1 January 1941 to 31 December 1948, by the offices and agents referred to in Article 6 of the Organic Law of the Accounting Office, and, For the purpose, the faults or defects in justification and verification of the existence of such operations shall be waived.

ARTICLE 2 °.- The credits for the Federal Government from taxes, duties, products and benefits, originating in accordance with fiscal or other laws Provisions of a different nature shall be cancelled when the following requirements are met:

I.- Those who do not exceed $2,000.00, where it is deducted from the administrative files that there is no possibility of making them effective to the principal debtors, responsible in the terms of the respective laws, or to guarantor if they exist; or that the recovery management is unaffordable, in the case of the Federation's Accounting Office, and

II.- The greater than $2,000.00, when they fill the requirements of the previous fraction, plus the following:

a).- When it is established with constances issued by the respective authorities, the debtor has died in the state of insolvency.

b).- When data is lacking on the existence of the debtor because it is unknown, or because its whereabouts cannot be determined if its insolvency is checked or the prescription has been operated.

The cancellations referred to in this Article shall be carried out by means of forms in which the applicant's office shall state the form and manner in which it is has complied with the requirements set out in this law. These forms will be authorized by the Contador of the Federation when the credits do not exceed $5,000.00, and by the Secretary of Finance for larger sums of the aforementioned.

ARTICLE 3 °.- The appropriations in favour of the Federal Government for liabilities arising from the execution of the budgets will be cancelled when the the conditions set out in the second article, and, in addition, whatever their amount, in the following cases, even if there is no balance available in the item or specific items to be reported by the office.

I.- Salaries, assets, additional allowances and other personal remuneration overcovered by federal personnel, by default or delay in the orders related to those payments, or by the deceased beneficiaries without having accrued them;

II.- Differences by exchange rates from foreign-made payments for service compensation;

III.- Expenses of installation of offices, minors and repair, duly verified, in which there have been misinterpretations of the relative orders as to their amount or form of payment;

IV.- Where the applicable provisions have been received in the paying offices with extemporaneity, or the prerequisites for the issue of the necessary payment orders have not been filled in due time, provided that the fees are justified and duly substantiated, and have been necessary for the service of the administration, if the officials responsible for authorizing them in the respective departments of the Federal Government, express their conformity with the observed. If it is not possible to obtain the indicated conformity, the Secretariat of Finance shall resolve the matter;

V.- Those who, according to the files in each case, have not been communicated directly to the persons responsible or to the directly beneficiaries with the undue payments, or that, having communicated, the démarches of charged for five years or more.

ARTICLE 4 °.- The credits arising from liability for lack of accountability, when the omission does not enter a crime, will be cancelled by applying the classes or accounts which are held in the relevant party and in accordance with the data obtained, if a period of five years has elapsed from the date of the omission, no claims relating to the services have been filed entrusted to the account holder or responsible.

ARTICLE 5 °.- When the judicial intervention has been necessary for the determination of the responsibilities and the corresponding judgments, the credits relative will not be the subject of this law; but it will be cancelled whatever its amount to the judgment of the Federation Accountancy, in the following cases:

I.- When civil liability is not filed, it is impossible to determine who or who was responsible;

II.- Where civil liability claims have been filed and the alleged perpetrators have been determined, it has not been possible to locate them if the insolvency is proven or the prescription has been operated;

III.- When, in the judgment, order has been issued for the suspension of the procedure, for some of the reasons stated in Article 468 of the Federal Code of Criminal Procedures, and the proceedings have not been resumed within five years.

ARTICLE 6 °.- Similarly, relative credits will be canceled when resolution is passed to the responsible for the repair of the damage, and the resolution cannot be (a) to be fulfilled by proven insolvency of the same, provided that there is no guarantee.

ARTICLE 7 °.- The appropriations in favor of the Federal Government that do not come from operations of a budgetary character, will be cancelled in the same conditions and terms as those mentioned in the second article of this law, where its amount does not exceed $5,000.00.

For the cancellation of credits greater than the sum expressed, it will be required in addition that it does not prejudice national interests, nor undue benefit to third parties, a study special conditions, with an opinion authorized by the Secretary of Finance.

ARTICLE 8 °.- Operations related to observations due to lack of justification or verification, as well as those recorded in "deferred accounts", including From the glosa and reconciliation of accounts of movable and federal real estate, for which the corresponding branches of the budgets of the expenditures were already affected, they will be carried to the accounts that I point out the Accounting of the Federation, subject, where appropriate, to the provisions of Article 3 of this Law.

ARTICLE 9 °.- The applications of this Law, which the Secretariat of Finance will make, will be subject to the revision and definitive approval of the Finance Accounting Office as Body of the legislative branch of the Union.

TRANSIENT:

ONLY ARTICLE.- This Law will enter into force on the day of its publication in the "Official Journal" of the Federation.

Guillermo Ramírez Valadez, D. P.- Alfonso Corona del Rosal, S. P.- Edmundo Sánchez Gutiérrez, D. S.- Ruffo Figueroa Figueroa, S. S.-Rubicas. "

In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States and for their proper publication and observance, I hereby exempt this Law from the residence of the United States. Federal Executive, in Mexico City, Federal District, at the twenty-eight days of the month of November of a thousand nine hundred and fifty.- Miguel Aleman.-Heading.-The Secretary of Finance and Public Credit, Ramon Beteta.-Heading.-The Secretary of Government, Adolfo Ruiz Cortines.-Heading.


TRANSIENT ITEMS OF REFORM DECREES

FE DE ERRATA to the Law for the Purge and Settlement of Accounts of the Federal Public Finance, published on December 28, 1950.

Published in the Official Journal of the Federation on January 30, 1951

fraction I of article 2 °, says: "Those not exceeding $2,000.00, when in ..."

You must say: "Those not exceeding $2,000.00, when of ..."

The article 3 °, on line 6 says: "... specified items ..."

You must say: "... specific items ..."

fraction IV of the same article 3 °, on line 10, says: "If it was not ..."

You must say: "If not ..."

Item I fraction, says: "When they are not ..."

You must say: "When there is no ..."

Mexico, D.F., at 25 January 1951.

THE ADDRESS.