Venezuela: Ley Orgánica De La Administración Financiera Del Sector Público

Last Updated: 30 March 2016
Article by Juan José Delgado and Maria Cecilia Rachadell

En Gaceta Oficial de la República Bolivariana de Venezuela Nº 6.210 Extraordinario del 30 de diciembre de 2015, fue publicado el Decreto Nº 2.174 con Rango, Valor y Fuerza de Ley Orgánica de la Administración Financiera del Sector Público (la "Ley").

Los aspectos más resaltantes son los siguientes:

  • El Presidente de la República en Consejo de Ministros podrá decidir sobre el monto, distribución y disposición de recursos o asignaciones creadas mediante leyes u otros instrumentos.
  • El Ejecutivo Nacional a través de la Oficina Nacional de Presupuesto preparará los lineamientos para la formulación del presupuesto, para delimitar el impacto anual del marco plurianual (anteriormente el encargado era el Ministerio del Poder Popular con competencia en materia de finanzas).
  • En materia de rectificación del presupuesto se evalúa el proceso en dos fases (formulación presupuestaria y ejecución presupuestaria). Asimismo, se suprimió la necesidad de autorización del Presidente de la República para disponer de dicho crédito y por tanto se eliminó el requisito de publicación en la Gaceta Oficial de la decisión correspondiente a la rectificación del presupuesto.
  • La autorización de la Asamblea Nacional ("AN"), para que el Ejecutivo pueda llevar a cabo operaciones de crédito público solo se requiere cuando dichas operaciones impliquen la celebración de contratos de interés público nacional, estadal o municipal con Estados o entidades oficiales extranjeras o con sociedades mercantiles no domiciliadas en Venezuela.
  • Se encuentran exceptuadas de las disposiciones referentes al Sistema de Crédito Público, previstas en la Ley, las sociedades mercantiles creadas o que se crearen de conformidad con la Ley Orgánica de Hidrocarburos. Anteriormente, sólo se encontraban exceptuadas las sociedades mercantiles creadas o que se crearen de conformidad con la Ley Orgánica que Reserva al Estado la Industria y el Comercio de los Hidrocarburos, de esta forma se amplió la excepción.

Las Principales modificaciones fueron las siguientes:

Administración Financiera del Sector Público ("AFSP"): La AFSP es el conjunto de sistemas que intervienen en la captación de recursos financieros o valorados en términos financieros y en su aplicación para el cumplimiento de los fines del Estado.

La Ley incorporó la potestad del Presidente de la República en Consejo de Ministros para decidir sobre el monto, distribución y disposición de los recursos asignaciones creados mediante leyes u otros instrumentos, con el objetivo de alcanzar los fines superiores del Estado y atender las necesidades del pueblo venezolano.

Oficina Nacional de Presupuesto ("ONP"): Se establece que es un órgano desconcentrado (anteriormente del Ministerio del Poder Popular con competencia en materia de finanzas), al cual le corresponde la rectoría del Sistema de Presupuesto Público.

El Presidente de la República determinará en Consejo de Ministros el órgano al cual estará integrada la ONP.

El Jefe de ONP será de libre nombramiento por la máxima autoridad del órgano al cual éste integrada.

Hasta tanto el Presidente de la República establezca el órgano a cuya estructura estará integrada la ONP, permanecerá como un órgano desconcentrado del Ministerio del Poder Popular con competencias en finanzas.

Presupuesto de la República: El Presidente de la República, en Consejo de Ministros, fijará anualmente los lineamientos generales para la formulación del Proyecto de Ley de Presupuesto y las prioridades de gasto, atendiendo a los límites y estimaciones establecidos en la Ley del Marco Plurianual del Presupuesto.

A tal fin, el Ministerio del Poder Popular con competencia en materia de planificación, practicará una evaluación del cumplimiento de los planes y políticas nacionales y de desarrollo general del país, así como una proyección de las variables macroeconómicas y la estimación de metas físicas que contendrá el plan operativo anual para el ejercicio que se formula.

El Ejecutivo Nacional, a través de la ONP,preparará los lineamientos con el objeto de delimitar el impacto del Marco Plurianual del Presupuesto.

Rectificaciones al Presupuesto: Este será incorporado en el presupuesto de egresos de la República. Su monto en la fase de formulación presupuestaria será calculado con base a un porcentaje que no podrá ser inferior a 1% ni superior a 2% de los ingresos estimados a recaudar en dicho ejercicio financiero.

En fase de ejecución los porcentajes se calcularán con base a los ingresos ordinarios efectivamente recaudados en dicho ejercicio.

El Ejecutivo Nacional podrá disponer de este crédito para atender gastos imprevistos en el transcurso del ejercicio o para aumentar los créditos presupuestarios.

No se podrán decretar créditos adicionales a los créditos para Rectificaciones al Presupuesto, ni incrementar estos mediante traspaso.

Excepciones de Entes Sin Fines Empresariales: Se exceptúan de las disposiciones de la Ley referentes al sistema presupuestario, a los institutos autónomos o públicos, cuyo objeto principal sea la actividad financiera de intermediación bursátil, para la prestación de servicios necesarios para las operaciones de valores emitidos por los órganos y entes de la República, así como las personas jurídicas de derecho privado.

En todo caso deberán informar a la ONP dentro de los primeros 5 días continuos del mes siguiente las operaciones ejecutadas y modificaciones presupuestarias a los fines del registro.

Operaciones de Crédito Público: El Ejecutivo Nacional, una vez sancionada la Ley Especial de Endeudamiento Anual podrá realizar las operaciones de crédito público previstas, en las mejores condiciones financieras que puedan obtenerse e informar semestralmente a la AN, salvo aquellas que impliquen la celebración de contratos de interés público nacional, estadal o municipal con Estados o entidades oficiales extranjeras, en cuyo caso se requerirá la autorización previa de la AN acompañada de la opinión del Banco Central de Venezuela.

La AN dispone de un plazo de 10 días de que se dé cuenta de la solicitud en la cesión ordinaria para decidir. Una vez vencido el lapso, si no hubiese pronunciamiento, se dará por aprobada.

Excepciones Operaciones de Crédito Público: Están exceptuadas de las disposiciones referentes al Sistema de Crédito Público previsto en la Ley, las sociedades mercantiles creadas o que se crearen de conformidad con la Ley Orgánica de Hidrocarburos y las creadas o que se crearen conforme al artículo 10 del Decreto Nº 580 mediante el cual se reservó al Estado la industria y explotación del hierro.

Los sujetos indicados certificarán su capacidad de pago mediante balance debidamente suscrito por contador público inscrito en el Registro de Contadores Públicos en Ejercicio Independiente de la Profesión que lleva la Superintendencia Nacional de Valores, el cual será publicado en un diario de circulación nacional y, por lo menos, en un diario de la zona donde tenga su sede principal, dentro de los 15 días hábiles siguientes a la terminación de su ejercicio económico.

El balance publicado será remitido de manera electrónica a la Oficina Nacional de Credito Publico, acompañados de indicadores y análisis financieros que demuestren la capacidad de pago, dentro de los 15 días continuos siguientes al fin de cada trimestre.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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