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🎯 Key points for quick navigation: 📊 Budget is a planning tool aligned with the national development plan, ensuring consistency and compliance with constitutional and legal frameworks. 🌍 Fiscal framework includes medium-term fiscal planning, essential for financial sustainability and decision-making. 💡 Government programs are voted upon based on their alignment with community needs, shaping the development plan and subsequent budgeting. 🏛️ Municipalities use the fiscal medium-term framework to project revenues, expenditures, and debt sustainability over a 10-year period. 💬 Budgets are prepared annually and must reflect the fiscal medium-term framework's projections and the development plan's goals. 📈 Fiscal targets, like primary surplus goals, are crucial for assessing debt sustainability and financial health over time. 🔍 Financial reports from previous years inform future budgetary decisions, ensuring consistency and accuracy in financial planning. 📅 The budgetary cycle includes planning, execution, and evaluation, adhering to legal and organizational budgeting norms. 📜 Local governments are mandated by law to establish contingency funds to prepare for unexpected events such as legal judgments, credit operations, and contractual disputes. 💰 These contingency funds serve as savings to cover potential expenses from future legal liabilities, preventing sudden financial strains. 🏛️ Municipalities must assess and provision these funds based on their legal exposure, typically through administrative acts specifying funding sources and percentages. ⚖️ Funds are utilized once a legal judgment or settlement occurs, ensuring municipalities can pay without impacting their operational budgets directly. 📊 Provisions for these contingencies are crucial to maintaining fiscal stability and adhering to legal requirements, preventing financial crises. 📅 An annual fiscal framework outlines these provisions, detailing how local governments manage unexpected financial burdens. 🎯 Specific laws like Ley 617 outline fiscal discipline and budgetary limits for municipalities, ensuring financial prudence and stability. 🏞️ Separate budgetary regulations exist for managing royalties, distinct from general municipal finances, reflecting unique fiscal management strategies. 📊 The budgetary framework includes the financial plan, a pivotal component regulated by the Organic Budget Law, detailing its approval, construction, and purpose. 🏛️ The Annual Operating Plan for Investments (POAI) is integral to both national and territorial budgets, aligning with development plans as mandated by the law. 💡 Budget principles, outlined in the Constitution and further detailed in the Organic Budget Law, govern the entire budgetary process, ensuring legality and fiscal discipline. 🗓️ The principle of budgetary annuality mandates that budgets operate from January 1 to December 31, barring exceptional circumstances like budget reserves or future vigencies. 🌐 Budgetary planning must adhere to medium-term fiscal frameworks, guiding appropriations to ensure full execution within each fiscal year. 💼 Entities must justify future vigencies for projects spanning multiple fiscal periods, regardless of current year revenues, emphasizing time rather than income. 🏗️ Reserves and future vigencies facilitate multi-year project planning without compromising fiscal discipline, avoiding past pitfalls of excessive budgetary buffering. 📜 The legal framework supports budget transparency and accountability, reinforcing financial management across national and local levels. 💰 Principle of Cash Unity applies less to local governments due to earmarked revenues; it's more about treasury management. 📊 Law 715 mandates separate handling of General Participation System funds, preventing cash unity across sectors. 🏛️ Integral Programming requires projects to account for all costs, including investment and operational expenses. 🌐 Specialization principle dictates spending must strictly align with its intended purpose and budget section. ⚖️ Embargoes on budgetary revenues are theoretically infeasible, but practical enforcement varies with legal and doctrinal interpretations. 💼 Financial institutions must negotiate before embargoing municipal funds, following administrative procedure codes. 📉 Macroeconomic coherence and fiscal stability principles guide budget consistency with national economic goals. 📅 Local governments must align their budget cycles with organic laws and constitutional principles since 1996. Made with HARPA AI

El videoe estuvo mal hehco, mostraron más al conferencista que las diapositivas, para que ver al Sr? las diapositvas son más importantes

Excelente presentación! Gracias

Excelente explicación

Donde puedo descargar el archivo pdf con el cual explicaron el tema

Buenas tardes. No entiendo la periodicidad de la publicación de informe al ciudadano, en la presentación muestran que es trimestral, pero en el ejemplo de informe al ciudadano dicen que es mensual.

Gracias

Gracias por enseñarnos

Muy bien explicado, muchas gracias

Hola, podrían dejar la presentación para descarga? muchas gracias por el material

OLGA LUCIA MEDINA ROJAS -ALCALDIA DE TUNJA

No es la ley 489 del 98,es la ley 448 del 98!!!!

14:02

Se mal entendió. Que el CCPET primaba. Que buen chiste. Propio de Sabados Felices. Señores D.G.A.F. precisamente al ser expedida la REsolución 1355, las entidades territoriales gritamos AL UNISONO que se rompia la normatividad presupuestal y los funcionarios de la D.G.A.F. insistieron en que el CCPET primaba y los demas se volvía atributos, tal como lo señala la 1355 a diferencia de la 3832. Despues mas cuentahuesos a cargo de la D.G.A.F.

Los créditos de Proveedor, los cuales tienen asidero legal en el Decreto 2681 de 1993 ¿dónde aparece?