Por: Camilo Iván Rincón León/ El principio de anualidad previsto en la ley orgánica, indica que “el año fiscal comienza el 1o de enero y termina el 31 de diciembre de cada año”, busca garantizar la correcta planeación fiscal o presupuestal del presupuesto oficial de las entidades públicas.
Resulta ineludible señalar que la Ley 819 del 2003 cambió las reglas para la constitución de “reservas presupuestales” (vigencias futuras)
Las “reservas presupuestales” se convierten en la consecuencia de los hechos contractuales imprevistos, como la suspensión de los contratos u otras situaciones jurídicas.
Es por ello que la Ley 819 de 2003 indica lo siguiente:
Artículo 10. Vigencias futuras ordinarias. El artículo 9o de la Ley 179 de 1994 quedará así:
El Consejo Superior de Política Fiscal (Confis) podrá autorizar la asunción de obligaciones que afecten presupuestos de vigencias futuras cuando su ejecución se inicie con presupuesto de la vigencia en curso y el objeto del compromiso se lleve a cabo en cada una de ellas siempre y cuando se cumpla que:
- a) El monto máximo de vigencias futuras, el plazo y las condiciones de las mismas consulte las metas plurianuales del Marco Fiscal de Mediano Plazo de que trata el artículo 1o de esta ley;
- b) Como mínimo, de las vigencias futuras que se soliciten se deberá contar con apropiación del quince por ciento (15%) en la vigencia fiscal en la que estas sean autorizadas;
- c) Cuando se trate de proyectos de inversión nacional deberá obtenerse el concepto previo y favorable del Departamento Nacional de Planeación y del Ministerio del ramo.
La autorización por parte del Consejo Superior de Política Fiscal (Confis) para comprometer presupuesto con cargo a vigencias futuras no podrá superar el respectivo período de gobierno. Se exceptúan los proyectos de gastos de inversión en aquellos casos en que el Conpes previamente los declare de importancia estratégica.
Artículo 11. Vigencias futuras excepcionales. El artículo 3o de la Ley 225 de 1995 quedará así:
El Consejo Superior de Política Fiscal, Confis, en casos excepcionales para las obras de infraestructura, energía, comunicaciones, aeronáutica, defensa y seguridad, así como para las garantías a las concesiones, podrá autorizar que se asuman obligaciones que afecten el presupuesto de vigencias futuras sin apropiación en el presupuesto del año en que se concede la autorización. El monto máximo de vigencias futuras, el plazo y las condiciones de las mismas deberán consultar las metas plurianuales del Marco Fiscal de Mediano Plazo del que trata el artículo 1o de esta ley.
Artículo 12. Vigencias futuras ordinarias para entidades territoriales. En las entidades territoriales, las autorizaciones para comprometer vigencias futuras serán impartidas por la asamblea o concejo respectivo, a iniciativa del gobierno local, previa aprobación por el Confis territorial o el órgano que haga sus veces.
Se podrá autorizar la asunción de obligaciones que afecten presupuestos de vigencias futuras cuando su ejecución se inicie con presupuesto de la vigencia en curso y el objeto del compromiso se lleve a cabo en cada una de ellas siempre y cuando se cumpla que:
- a) El monto máximo de vigencias futuras, el plazo y las condiciones de las mismas consulte las metas plurianuales del Marco Fiscal de Mediano Plazo de que trata el artículo 1o de esta ley;
- b) Como mínimo, de las vigencias futuras que se soliciten se deberá contar con apropiación del quince por ciento (15%) en la vigencia fiscal en la que estas sean autorizadas;
- c) Cuando se trate de proyectos que conlleven inversión nacional deberá obtenerse el concepto previo y favorable del Departamento Nacional de Planeación.
Es necesario advertir que las corporaciones de elección popular (Concejo Municipal y/o Asamblea Departamental) se abstendrá de otorgar la autorización si los proyectos objeto de la vigencia futura no están consignados en el Plan de Desarrollo respectivo y si sumados todos los compromisos que se pretendan adquirir por esta modalidad y sus costos futuros de mantenimiento y/o administración, se excede su capacidad de endeudamiento.
La autorización impartida por parte Consejo Superior de Política Fiscal (Confis) para comprometer presupuesto con cargo a vigencias futuras no podrá superar el respectivo período de gobierno. Se exceptúan los proyectos de gastos de inversión en aquellos casos en que el Consejo de Gobierno previamente los declare de importancia estratégica.
En las entidades territoriales, queda prohibida la aprobación de cualquier vigencia futura, en el último año de gobierno del respectivo alcalde o gobernador, excepto la celebración de operaciones conexas de crédito público.
Finalmente, podría concluirse que las vigencias futuras ordinarias o excepcionales, no pueden ser el resultado de la falta de planeación o improvisación de la ejecución del tesoro público, ya que de esta manera desnaturaliza la esencia o finalidad de su creación.
*Abogado especialista en derecho administrativo y contratación estatal.
Twitter: @CamiloRincon_10
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