HERITAGE PUBLIC CARDOZO GILARY FELIPE ANDRES RAMIREZ ANDREA PAOLA ANDREA GARCIA JENNY MARCELA CA ICEDO AUTONOMOUS

UNIVERSITY OF LAW UNAB BUCARAMNGA ARMENIA HALF DAY IV - Q - 2007 HERI TAGE PUBLIC CARDOZO GILARY FELIPE ANDRES RAMIREZ ANDREA PAOLA ANDREA GARCIA JENNY MARCELA CA ICEDO TEACHER: MARIA LUISA ECHEVERRI SUBJECT: GENERAL ADMINISTRATIVE LAW AUTONOMOUS UNIVERSITY OF LAW UNAB BUCARAMNGA ARMENIA HALF DAY IV - Q - 2007 HERITAGE PUBLIC Introduction. To develop the roles that society has entrusted to public entities, like any nat ural or legal person, require a number of economic factors that result in the ex istence of the estate. This classical heritage is by some definitions which is c omposed of goods, ie things that may be rights and that represent a monetary val ue. The study of heritage and, consequently, property, is basically civil law. H owever, as with other subjects, the presence of the state as owner of property m akes the analysis originally civilians present important peculiarities, which mu st be studied from the point of view of administrative law. A fortiori if we con sider that the modern era has been characterized by a progressive enrichment of the States, not only in those socialist states which is where the above statemen t fits perfectly, since the state became the sole owner of property, but also in the liberal state that their way to a classical activity clearly interventionis t activity, which makes every day seeking to assume a greater responsibility, an d this will require greater amounts of economic resources. Although this progres sive enrichment of the state tends to measurable at this time under the so-calle d neoliberalism, which has sought to apply in Colombia and throughout Latin Amer ica, and that means a policy of privatization of state enterprises and activitie s, it will take some time to see if it is a consolidated historical period, or w hether, by contrast, is just a cyclical phenomenon. Outline. To understand the c oncept of public property, it is necessary to distinguish between three concepts : eminent domain, public domain and private domain of the State. a. The eminent domain: The power of the state over the entire territory of its jurisdiction, ba sed on its sovereignty, which translates into power to take action on that terri tory, where the needs of the community require even when that is under private o wnership. As said Marienhoff, eminent domain is an expression of internal sovereignty polí ticojurídica, for while external sovereignty is manifested only in relations bet ween states and result in independence, eminent domain is the power of legislati on on persons and property the territory, without limitation that the constituti onal provisions. The eminent domain is a supreme power over the territory, understood in its broa dest sense, and is exercised by the Member State likely to property situated wit hin it, whether that ownership of those belonging to the same state itself and n ot to other public figures. This power or control is not part of the domain of the State from the traditiona l economic perspective, it is clear that indirectly influences the estate, since a greater or lesser extent is the foundation of state wealth.

b. Public domain: the distinction between public domain and private domain State had a background from the first human communities, to clearly set in Rome by the concepts of beef and beef publicce physical disability, the first referri ng to things public and the second in the other property of the ruler. In turn, in France before the revolution the authors refer to the distinction be tween the two concepts, based on the domino theory of the crown, whereby all ass ets owned by the king's reign, of course that under the rule of INELI. On the oc casion of the triumph of the revolution, the concept of popular sovereignty led to state property and should not be considered property of the ruler but of the nation. And therefore the distinction was rejected by the legislature, by Act Ju ne 16, 1895. This distinction is based on the same basic idea which led to the emergence of a dministrative law, namely that the state sometimes behaves similarly to individu als, but others act in a special and essentially different from that. They have taken several criteria to determine, the first was the Roman law, wher eby the public domain is the set of the goods involved the use of all. This idea was added that the public domain is made up of assets not subject to privately owned by its nature. And continuing with the conception of the use of all goods, but added with the affected property to publ ic services. It was concluded then that the public domain if it is a right concept and has di fferent characteristics than private property, and which was called by Hauriou a s property management. The special nature of public domain comes up when we observe that these goods ar e inalienable and indefeasible and also the public property are subject to an ad ministrative legal regime, essentially different from private ownership and comp etition which corresponds the administrative courts. c. The private domain of th e State: From the above analysis, it appears that the notion of private domain o f the State is concerned, by exclusion of the public domain. This means that the private domain of the State is composed of all property belonging to public fig ures and who do not qualify for the public domain. Course is also excluded from the territory, in so far as he belongs to the state, but only by way of eminent domain. The peculiar characteristic of the private domain in which the property is engag ed in public people about it, is similar to private ownership over their own pro perty. It is considered that the law governing the private domain on private property, ie the legal regime of private law and, therefore, the competition that will res olve disputes is a common jurisdiction. Public assets in Colombia. Asset classes. According to the basic concepts can be concluded that in Colombia there are three classes of assets: the land, the pro perty for public use and property tax. 1. The territory. a. Legal basis: Article 102 of the constitution states that "t he territory, public goods are part of it, belong to the nation." b. Notion: any interpretation that may have this term is that contained in Artic les 101 and 102 of the constitution, according to which the territory is compris ed of a mainland, the subsoil, the territorial sea, contiguous zone, continental

shelf , the electromagnetic spectrum, the exclusive economic zone, the segment of the geostationary orbit and space in which it operates, together with the arc hipelago of San Andrés, Providencia and Santa Catalina, the island of Malpelo Is land and other islands, islets, cays, hills and banks belonging to it. c. Legal status: The domain that Article 101 gives the the state constitution, is studied and eminent domain, which, as we warned at th e time, not a property right, ie not a domain of economic content, but rather po litical. The scheme that mostly lays down rules for management and control of territory, international standards are held by the State, bone, in general the rules of int ernational law and as it plays with the interests of other states and sometimes the community internationally. Internally eminent domain is also manifested in constitutional and legal norms r egulating the exercise of that power by the State and which are obviously a publ ic law regime. Apart from Articles 101 and 102 of the constitution, there are a number of stand ards that are in charge of treating the subject, such as: Articles 34, 82, 58 and 59 of the Charter, Article 4 of Decree 2811 of 1974 of the environmental conditions, agricultural and rural law 160 of 1994, 81 2 2003, 9th in 1989 and 288 1997. 2. The property for public use. A. The legal basis: the existence of this class of goods of are enshrined in Article 674 of the Civil Code which prescribes "are called good s of the union, whose domain belongs to the republic. If you also use belongs to all inhabitants of a territory such as streets, squares, bridges and roads, are called goods of the union of public use or public goods in the territory. " B. Notion: as far as is clear from the definition provided by the civil code, th e property for public use are those whose use belongs to all inhabitants of a te rritory, ie, those whose use is open to the public. And also need to belong to a public person.€In this regard, there are doubts about whether the ownership of such property belongs exclusively to the state itself or whether they can also b elong to other public entities. C. Key property for public use: as already mentioned, for property can be charac terized as public use should be clear that this must belong to a public figure a nd that for the interest of the community. It is said that property for public use with some discussion, may be natural or artificial, as they are creation of nature or creation of man. Example: rivers, marine waters and airspace are examples of natural assets, and are man-made road s, bridges and streets. But not always property for public use, since not all belong to a public, for ex ample when a road was built but is on private property, then this is not a publi c use or natural. However, this classification is relative, as there are property for public use w ith an impact to public use, such as beaches are public but these by means of a permit can be converted into private beaches.

There is also the phenomenon of reversal, where the state can take away the char acter of public use a good when it is deemed necessary, for example removes a ro ute that is no longer in operation due to the construction of a new one. Then listing the property for public use, which the Colombian legislation has be en recognized as such. a. The streets, squares, bridges and roads (CC art. 674), with the exception of the road and roads built at the expense of individuals, on lands belonging to th em (CC art. 676). b. Rivers and all the waters that run through the natural chan nels, except the slopes that are born and die within a single estate (CC art. 67 7). c. The natural resources listed in paragraph a) of Article 3 of Decree 2811 of 1974 (national code of renewable resources and environmental protection). d. The beaches, the tide lands and waters (Legislative Decree 2324 of 1984, art. 16 6). D. Legal status: public use goods are clearly subjected to a regime of publi c law, for we know that there is no legal branch completely pure and autonomous. Thus, this scheme presents aspects of private law. For example, on the modes of acquiring ownership, people often acquire public property for public use in very special ways, as is the cas e of expropriation, however, can also be purchased modes that set the civil code , such as the sale. But it also should be aware that these products have a very different regulation of individuals, when we refer to the scope of its use. For example, natural res ources, but if there is no specific regulation for some sort of property s legal regime characterized by being out of trade and be, therefore, inalienable, and indefeasible indefeasible as expressly provided in art. 63 of the constitution. 3. The property tax: A. Legal basis: it is also the civil code enshrined in these Well, in Article 674 states that "the assets of the union whose use does not gen erally belong to the people, are called goods of the union or public property." B. Notion: as we can check with the norm transcribed tax assets are defined by e xclusion of property for public use. That is, if as mentioned above then the tax are those that belong to public figures but whose use is not general for the pe ople. Marrow, which are those that do not have the character of property for pub lic use. These assets comprise the proprietary appointed as the State. C. Key property tax rules: Article 4 of the national tax code (Law 110 of 1912), referring to the 1886 constitution, lists the major state assets. a. Those who have that character, ie non-public use, such as farms, real income, assets, rights that belong to the union, the public lands, mines and salt which they belong and whose command the nation recovers. b. copper mines. c. Mining o f coal, sulfur, iron and oil. d. Guamo deposits discovered in vacant lots. D. Legal status: to be a domain similar to private ownership, this will be handl ed by the rules of private law. As he named the property for public use is not governed by a unified regime, jus t as public property do not. Thus, as we find a tax code that provides some gene ral rules€Its content has been gradually being repealed under special regulation s for different classes of property specific tax. In this regard we find:

The law 685 of 2001 mining code rules acquisition and disposition of real estate , law No. 9 of 1989 Standards of the Comptroller General of the republic. 111de Decree 1996, the organic statute for the management of national treasure. 200 of 1936, of vacant land. This means that in Colombia the distinction between property for public use and property tax has an important mostly conceptual and not to the legal regime that applies to each of these categories, as from the point of view of that classification scheme items of the public property would be very detailed, it wo uld have to each of the classes of goods have their own system. LEGAL FRAMEWORK National legislation on the point should the historiography of our civil rights when it is clearly in Title III of Book II, Articles 674 of the Civil Code, ente red the so-called "property of the Union" speech that amounts to "property of th e Republic . It teaches that the assets of the union, are those belonging to the Republic, but when its use is public also called public goods from the territor y, whereas if the use does not belong in general to all the inhabitants are call ed goods tax. Know therefore, as members of the public patrimony two asset class es: those that are in common use to all inhabitants, "not subject to private pro perty, and which fall outside the trade." Belong to the common law, because they are subject to rules individuals, some of which are on the Civil Code. " This e xpression suggests that there will be an owner other than individuals and that t here will be regulation by the Civil Code, and those who are "State Property" in the manner of the particular goods and therefore are subject to common law (Art . 2517 CC), unless particular exceptions. Add a third category of goods that ar e not public use, nor prosecutors, citing as example the mines, public lands and some kind of salt, property belonging to the Republic, but which are awarded as prescribed by law. Then you would understand that the state has two ways of rel ating to the assets of the Republic, an asset owner when the manner of the Civil Code and the other when facing the property for public use or territorial of which there can be no suffering or responsible. Hence, for these goods, legit imizing the State or individuals to implore his defense, while for others, the s pecific legal relationship indicates that the holder is responsible for the supe rvision and control. In short, states that there are three types of "State prope rty", the public or common use, prosecutors or property and allocable. The first available to all people while respecting their use regulated, the latter the ex clusive property of the State and third at the disposal of the State under the l aw, bearing in mind that apart from the Republic there are other legal or politi cal entities such as departments and municipalities that also have property tax. Warns the author cites, with its reflections and details gives "a slight idea o n a subject that is a matter of internal public law" as indicated by the use tha t can be given to such goods, we note that today we, the issue transcends border s and also relates to "public international law" On the historical interest and as an example we quote the comment made by the doctor Velez CC Article 677 which deals with the waters and rivers that run through the Union especially in the p ublic use: "In all the laws, from the Romans to the present, not only rivers but all the waters flowing natural waterways are property for public use, that is, goods whose ownership belongs to the state, and whose use is of the people . Acc ording to the Law 6, title 28, Item 3 river-ports et, et the public roads belong to all men commonly, in a way that also can be used in those who are in another foreign land, as those who dwell et do live in that land is. "commentator adds that these are goods for the common benefit of mankind, that rivers can be publi c roads under special provisions of which is that if today we can use certain wa y," tomorrow the legislature can change this, without anyone having acquired rig

hts claim, and that the only easements for public water use is up to the State a nd not for individuals.€The only situation in which state assets are placed in a position of public use, is when they have been given an assignment or assignmen t of public-interest group, where the use is for all the inhabitants of a territ ory, thus acquiring quality or character of property for public use, despite bei ng under the control or form part of the heritage of a particular public entity, for example, declare a national monument to the immovable or intended to work i n the public interest. In this sense, it is noteworthy that the spirit of the letter e) of Article 376 of the Agreement 18 of 1989, it was other than to collect the assets owned by pu blic entities that have a assignment or assignment of public or collective use, such as runways at an airp ort, a health center, a police station, a transport terminal, a school, etc. Can not be clearer when the same District Police Code gives the right to remain silent in front of the procedure to restore public property or owned by public e ntities, occupied or invaded by way of fact, acting solely on the procedure to r estore the Public Use and the exemption of public property, which has been decla red the expiration of the lease, because the feeling of the legislature to expre ss in the letter e) of Article 376 of the 1989 Agreement, "to restore property f or public use or ownership of public corporations "was no other shelter than goo ds of collective or common use are not included in Public Space, which are under the control of certain public entities , for example, an airport, school, healt h center, public order, which must not be confused with the Real Estate - Tax owned by a public body that are part of the assets thereof, to their own purpose s, other than general public use. THE CONSTITUTION OF 1991 As mentioned, the component 1991 is not addressed the i ssue directly. However, when setting the functions of the Attorney General's Off ice in the art. 277 No. 7 said: 'Intervening in the process and to the judicial and administrative authorities, when necessary in defense of legal, public prope rty, or the rights and guarantees. Likewise, and in the broad sense, the Charter refers to the concept of when he speaks of cultural heritage, ecological and ar chaeological heritage of the Nation. The Constitution of 1991, assuming the trea tment of matters relating to the property for public use, mainly referred to the m in the following provisions: Article 102. The territory, with the public goods that are part of it, belong to the nation. Article 63 The slogan "the property for public use, natural parks, communal land s of ethnic groups, land guards, the archaeological heritage of the Nation and o ther property determined by law, are inalienable and indefeasible indefeasible" . Additionally article 306 states that "two or more departments may become admin istrative and planning regions with legal status, autonomy and its own assets, i ts main purpose will be the economic and social development of the respective te rritory." As can be seen, the theory of public property is about to unravel, and systematized from the Constitution and laws. Simply highlight the absence of co nstitutional development in the case of administrative regions calls to hold aut onomy and its own within the framework established by the Constitution. DOCTRINE OF THE COURTS AND CONTROL BODIES Aware of the important constitutional responsibilities, the Attorney General's Office anticipates studies on the prote ction of public assets and intervention to defend it in litigation, arbitration and administrative proceedings. In association with the Inter-American Developme nt Bank and leading researchers, has published a study in which the interest app lies, inter alia, the establishment of four public notion of heritage. It is all eged that constitutes a "constitutional value" as defense the Constitution gives the Attorney General, and that the Constitution does not contain any definition , nor the law has clarified the scope for the exercise of the intervention of th

e Attorney General. Remember that the Act 610 of 2000, which applies strictly to the realm of fiscal responsibility, take in the public property to all assets, resources and interest of the State. It indicates that this notion of public pro perty is narrow and not corresponding to the new constitutional spirit.€In consi dering Article 277 section 7 of the CP found that exceeded the limited horizon o f the legislature in Act 610 and the constituent in 1886 and rigor to the Public Ministry is assigned to defend the interests of the nation and thus the assets of the nation, understood as a person public legal entity. In this regard recall s the doctrine of the Constitutional Court entered in multiple statements, parti cularly in Case C-743 C-479 1998 and 1995. Likewise, the Act 4 of 1990, which pr ovided as a function of the Attorney General's Office to "protect the property and inte rests of the nation." He said the Constitutional Court in Case C-479, 1995, that the current Constitution establishes a broad and comprehensive notion of the me aning and appropriated public property in this way. "On public property, in the broadest sense means that which is allocated in one way or another to the commun ity and is composed of goods and services that she is owed as a subject of right s." And in Case C-743, 1998 stated: "As far as this function (art. 277 CP No. 7) is also pertinent to note that the 1886 Constitution assigned to the Public Pro secutor la-advocacy - of the nation. This is provided for their art. 143, accord ing to which "corresponded to the Public Ministry officials defend the interests of the nation. this function was qualitatively changed by the 1991 Constitution . Indeed, the 1991 constitutional by including it in a new text, gave it greater importance, given the significant wealth axiological was added, which correspon ds to the current paragraph 7 of Article 277 of the Charter ... " The jurisprude nce of the State Council, raised on the occasion of class actions has led to pre cise contribution to the field when it comes to defending public property, for a dministrative deviations caused by corruption. Corporation has understood that t he notion of public assets include property, rights, interests and obligations o f the state, which involves responsibilities and duties. Public property means a ll property, rights and obligations which the state owns, which serve to fulfill their responsibilities under the law positive, seeking its protection to the st ate's resources are managed efficiently and responsibly, as permitted by budgeta ry rules. The legal regulation of the protection of inheritance, has a purpose g uarantor regulations ensuring the protection of collective interests, therefore all public activity is subject to such review which, if it affects public proper ty or other rights shall be subject to collective by judicial analysis of the Po pular Action. For the Chamber, the proper management of public resources, good f aith and the collective right to defend the public patrimony, the principle of m orality frame administrative area within which considers a particular case. "War ns the reader that Initially this concept offers an apparent contradiction, beca use literally restricts public assets that it owns the state, but below, suggest s two public assets: the state restricted and the public on whose behalf it legi timizes the ordinary citizen. RESOURCES (S.G.P.): OF SYSTEM GENERAL DE CONTRIBUTIONS Created by Act 715 of 2001 to replace the previous fiscal situation contained in Act 60 of 1993. This means the amount the country transfers to local authoritie

s for the financing of the services specified in it and which are the responsibi lity of the authorities, such services are: 1. A contribution to education for s pecific purposes, corresponding to 58.5%, 2. Participation for health for specif ic purposes, corresponding to 24.5%, and 3. A general purpose participation incl udes resources for drinking water and basic sanitation for the 17.0%. Indian Res ervations. While not formed indigenous territorial entities, will benefit from t he Generalized System of Units legally constituted indigenous reserves and repor ted by the Ministry of the Interior to the National Statistics Department, DANE, and the National Planning Department in the year immediately preceding the dura tion for which resources are scheduled. Distribution and administration of resou rces for indigenous reservations. Resources for indigenous reserves are distribu ted in proportion to the share of the population of the entity or Indian Reserva tion, in the total Indian population reported by the DANE Incora.€The resources allocated to the Indian reservations, will be managed by the municipality in whi ch is the indigenous reserve. When this is within the jurisdiction of several mu nicipalities, the resources will be drawn to each of the municipalities in propo rtion to the indigenous people who understand. However, they will be managed in separate accounts of the entities themselves land and its implementation should take place a contract between the local autho rity and the authorities of the guard, before 31 December each year, which is de termined by the use of resources in the following year. Copy of this contract wi ll be sent before January 20 the Ministry of Interior. When the guards are erect ed as Indigenous Territorial Entities, their authorities directly receive and ad minister the transfer. The resources allocated to the participation of indigenou s reservations must be intended to meet the basic health needs including the Sub sidized membership, preschool, basic primary and secondary drinking water, housi ng and agricultural development of the indigenous population. In any case, whene ver the nation makes investments on behalf of the indigenous population of these reservations, the Indian authorities have some of these resources to co-finance these projects. The departmental planning secretariats, or whomever may have to develop training programs, consulting and technical assistance to Indian reserv ations and municipal authorities for the proper programming and use of resources . The share allocated to the Indian reservations will be subject to the resource s that the departments, districts or municipalities assigned to them because of the population served and treated in conditions of efficiency and equity in the case of education in accordance with article 16 of this Act, and Chapter III of Title III in the case of health. Procedure for programming and resource allocati on of the General System of Units. The scheduling and resource allocation of the General System of Units will be made as follows: * The Ministry of Finance calc ulated the total amounts for the next term of the General System of Units, which are dealt with sections 356 and 357 of the Constitution Politics, and inform th e National Planning Department, the estimated amount to be included in the draft annual budget law before submission. * Based on the projected amount for the bu dget, the National Planning Department made the initial distribution of the Gene ral System of Units in accordance with the criteria under this law, which must be approved by the Conpes for Social Policy. Setting the appropriate amount. When the nation found that a local authority rec eived more resources than would correspond in accordance with this Act, due to i nadequate information, the participation should be reduced to the amount actuall y been applied. When this circumstance arises, the resources drawn in excess of the allowance shall be deducted the following year. When a fiscal effect of the transition period envisaged in paragraph two of Article 357 of the Constitution, the inflation caused by the DANE certified exceeds the inflation which was sche duled the general budget of the Nation, the national government through Ministry of Finance shall submit to Congress the Bill to allocate additional resources i n subsequent fiscal term. On the contrary, if the inflation which was scheduled general budget of the nation is less than that caused, there will be reduction.

Participation of the new municipalities in the General System of Units. The muni cipalities created during the current fiscal effect will be entitled to particip ate in the General System of Units in accordance with the following rules: * If the municipality has been segregated from the territory of another, the value of participation by the municipality from which it was separated Drawing is pendin g for the month following the date on which it was received at the National Plan ning Department's communication from the Governor of the respective department o n its creation, will be distributed between the two municipalities in proportion to the population of each them. * If the municipality has been segregated from the territory of two or more municipalities, we will proceed in the same manner described in the preceding paragraph,€but the value to be distributed will be th e sum of the outstanding securities of the following month rotation of the munic ipalities in which it was segregated the new municipality. It is understood that there is no room for participation by way of the corresponding month, when the Governor of the Department's communication is received after the beginning of th at month. Where a departmental divisions referred to in Article 21 of Decree 2274 of 1991 is built as a municipality will participate in the General System of shares in t he following fiscal effect of which was erected, provided that the situation is communicated to the Department National Planning prior to the approval of the do cument that establishes the distribution Conpes General System of Units, for the respective effect. During the year in which created the new municipality, the d epartment where it is located appropriated the necessary resources to cover oper ating expenses and investment minimum, until this new municipality receives reso urces from its participation in the General System of Units . Monitoring and fis cal control of resources of the General System of Units. For purposes of ensurin g the efficient management of local authorities in managing the resources of the General System of Units, subject to fiscal control activities under the terms s tated in other rules and other controls established by the laws, departments, di stricts and municipalities, in developing the Annual Operating Plan and Budget I nvestment, programmed resources received from the General System of Units, in co mpliance with the specific destination set for them and hedge strategies, object ives and goals of its development plan. These documents shall include performanc e indicators to measure the impact of investments made with these. The municipal ities will prepare an annual report on the implementation of the resources of th e General System of Units, and the Annual Operating Plan, Budget and amendments thereto. This information will be forwarded to the Departmental Secretariat of P lanning or his substitute, so that this entity carries out the respective monito ring and evaluation. The Ministries of Planning Department or acting in their st ead, where they detect a suspected irregularity in the management of resources a dministered by the municipalities, should inform enforcement agencies so that th ese bodies carry out related research. If such irregularities are not reported, the relevant departmental officials will be jointly responsible with local autho rities. When informed enforcement agencies, they must initiate the preliminary i nvestigation within 15 days. The omission of the provisions of this paragraph sh all be grounds for misconduct. Where, by reason of any of these allegations rise to a criminal court sentence f or the offense to sanction the loss, misuse of resources, misuse of these or sim ilar events, and the Comptroller General of the Republic, the comptroller depart ment exonerated or municipal fiscal responsibility to resource managers, officia ls ordered the investigation or forward your file will be fiscally responsible i n solidarity to the detriment or diversion that gave rise to the sentence, witho ut prejudice to criminal or disciplinary that may arise. In this case, the limit ation of actions shall begin to run from the execution of the sentence. When sta rting a criminal prosecution for any of the facts mentioned in the preceding par agraph, the comptroller may decide to suspend the process of fiscal responsibili ty until it is decided the criminal proceedings. The suspension of the process b y that circumstance suspend the term of expiry of the fiscal accountability proc

ess. The control, monitoring and verification of legal use of the resources of t he General System of Units is the responsibility of the Comptroller General's Of fice. To this end, the comptroller shall establish a system of territorial speci al surveillance of these resources. Prohibition Unit box. The resources of the General System of Units will not make housing unit with other budget resources and their management must be carried i n separate accounts of the resources of the institution and by sector. Similarly , for its constitutional social destination, these resources can not be subject to embargo, securitization or other financial provision. The financial performan ce of the overall system resource units generated upon delivery to the territori al entity,€be invested in the same sector for which they were transferred. For p articipation to be invested in improving education quality. Penalties. Incur ver y serious breach of discipline public servants to divert, delay or impede the us e of the resources of the General System of Units for the purposes specified in this Act or payment of services financed by them. These servers will be subject to disciplinary sanctions, without prejudice to other penalties provided by the Criminal Law. Also, without prejudice to any criminal proceeding s, shall constitute a misdemeanor that information submitted by local authoritie s for the distribution of resources of the General System of Units is overestima ted or sent the wrong way, inducing error in the allocation of resources . There fore, the documents submitted by each local authority should be signed by the le gal representative by ensuring that information is correct, thus this informatio n is a public document with legal implications arising from there. Charging Unit s. resources of the General System In no event shall any such fees, taxes or allocation percentages in favor of ter ritorial comptrollers to cover the costs of fiscal control over the amount of re sources of the General System of Units. The resources transferred to local autho rities by way of the General System of Units and costs local authorities engaged with them, for such entities are exempt from the Tax on financial transactions. The comptroller of the former stations can not be financed with funds transfers . Its operation can only be financed from current revenues of free destination w ithin the Department of Law 617 of 2000 less than one percentage point. CP ART.346 BUDGET The state budget is an act of sovereign authority by which inc ome is computed in advance and authorized loos public expenditures for a given p eriod. REVENUE BUDGET Must contain the estimate of current income, contributions charges, capital reso urces, revenues from public facilities. THE BUDGET EXPENDITURE OF APPROPRIATIONS Oley allocations should include: * the judicial branch legislative branch * * t he Attorney General's Office * The Attorney General's Office Office of the Ombud sman * * the comptroller general of the republic * board election * the National Registry of marital status * ministries * * administrative departments and publ ic and national police * PUBLIC SOCIAL SPENDING The federal government makes thi s a yearly budget, submits it to Congress for approval and then The governorship is sanctioned and promulgated. INCOME STATEMENT To achieve its aims, the state with duties and services, which should benefit the community and its members. Th e exercise of these functions and the provision of services required by the comm unity can only be carried out by using goods and human resources, which must be borne by the respective members of the community through a signal contribution b y the state , or by income from the exploitation of property belonging to the co mmunity of the state, or obtained through credit operations. CLASSES OF INCOME TAX is a financial benefit without a quid pro quo of a direct nature, imposed on people as a necessity to support the functioning of the expen

ses and investments and must be made "within the concepts of justice and equity" NO TAX are fees, fines, contributions, contract revenue, the products of the pro perty and the shares received from the same farms. E CONTRIBUTIONS parafiscal pu blic resources are those created by law, mandatory payments arising in order to recover the costs of services rendered or to maintain the participation of the b enefits provided. LOCATED THE FISCAL Article 356 is the sum of the percentage of current revenues of the Nation, to be transferred to departments in the capital district, special districts Cartagena, Santa Marta and Barranquilla. It distrib utes 15% of fiscal located in equal parts to the above entities. For fiscal situ ation must allocate the proceeds of the nation or finance: • preschool, primary, secondary and intermediate • health at the levels indicated by the law with spe cial attention to children. ART.€361 N DESTINACIÓ destination is called the tran sfer of the nation's current revenues to the municipalities to meet basic needs unmet. Example: destination of the national fund for royalty REFERENCES • • • • Administrative law - Libardo Rodriguez Constitution, Democracy and Civic Educati on "Mario Jimenez Constitution of Colombia.) Internet Explorer.