8/6/2019 ESTRUCTURA_DE_INGRESOS_Y_GASTOS_MUNICIPALES[1]

http://slidepdf.com/reader/full/estructuradeingresosygastosmunicipales1 1/4

THE PUBLIC BUDGET

 The public budgets a political instrument, economic and administrative

containing the government’s financial plan.

 The word budgets composed of two Latin roots "pre" meaning before or

a head of, and "supposed" fact way the budget in its most general form,

can be defined as the accounting document or numerically logan

financial plan financial projections for a given economic agent. Following

is the classification of budget revenues and expenditures

STRUCTURES OF THE REVENUE BUDGET OF THE MUNICIPALITY IN

COLOMBIA

1. CURRENT INCOME

1.1. Tax

Predial

Industry and trade

Traffic and circulation

1.2. Nontax

Rates

Fines

Rights

Services

Contractual income

2. TRANSFERS AND

HOLDINGS

2.1. Health sector

2.2. Education sector

2.3. Water sector

2.4. General purpose sector

2.5. Royalties

3. CAPITAL INCOME

3.1. Credit resources

3.2. Resource balance

3.3. Portfolio recovery

3.4. Financial returns3.5. Sale of assets

3.6. Donations

8/6/2019 ESTRUCTURA_DE_INGRESOS_Y_GASTOS_MUNICIPALES[1]

http://slidepdf.com/reader/full/estructuradeingresosygastosmunicipales1 2/4

STRUCTURE OF EXPENDITURE IN THE COLOMBIAN TOWN

1. OPERATING EXPENSES

  1.1. Personal Services

Linked salaries

Temporary salaries

Technical services

remuneration

Fee

Overtime and holidays

Christmas bonus

Premium services

Holiday bonus

 Transport assistance

1.2. Overheads

Maintenance and insurance

Representation expensesCommunication and

transportation

Public services

Material and supplies

Forms and publications

LeaseTrainingDEBT SERVICE

-Amortization

-Interests

-Fees and charges

3. Investment.

3.1-Administration.

-Forniture and fixtures

-Vehicles and machinery

-Real estate

3.2-Physical.

-Construction and/or

maintenance of public assets.

-Any other investment that

increases public weath.

3.3-Social.-Health programs, education,

attention to vulnerable groups.

-Any other program that increase

social wealth.

1.3. Transfers

Pension

Social welfare

I.C.B.F

SENA

EPS

ESAP

Retirement

8/6/2019 ESTRUCTURA_DE_INGRESOS_Y_GASTOS_MUNICIPALES[1]

http://slidepdf.com/reader/full/estructuradeingresosygastosmunicipales1 3/4

REVENUE

CURRENT INCOME: They are incomes received the State for the normaldevelopment of their activities and that has to attend to their routineactivities.

TAX:   They are the current revenues which are constituted andsupported tax.

INDUSTRY AND TRADE: Tax that taxed all commercial, industrial orservice activities.

NOTICES AND BOARDS: Gravel placement of notices to the subjects of trade and industry

MUNICIPAL CADASTRE: Tax that levied the municipal real estate.

OUTDOOR ADVERTISING: Gravel placement of billboards oradvertisements in public.

PUBLIC SPECTACLES: Tax charged to the organizers of these activitiesURBANDELINEATION: Mounting of the Municipal Planning Office of theline that defines the boundary between a building and areas for publicuse.NOTAX: There aren’t established and supported in taxes.

FEES: There are economics contributions made by users of a serviceprovided by the state.

CONTRACTREVENUE: Income received as consideration in thedevelopment of a contract or agreement entered into with governmententities.

PENALTIES: Penalties for pecuniary imposed on those who have notfulfilled their tax obligations.

CAPITAL INCOME: Income is not unusual on the contrary are sporadic,erratic.

FINANCIALRESOURCES: These are cash balance sat the close of eachfiscal period.

CREDITRESOURCES: The resources obtained through national andinternational credits.

8/6/2019 ESTRUCTURA_DE_INGRESOS_Y_GASTOS_MUNICIPALES[1]

http://slidepdf.com/reader/full/estructuradeingresosygastosmunicipales1 4/4

FINANCIALPERFORMANCE: Revenues received by the funds depositedin financial institutions.

LOANREPAYMENTS: Income received as payment of loans.

SALE OFPERSONAL PROPERTYAND REAL ESTATE: Proceeds fromsale of property, plant and equipment.

DONATIONS: Resources received in cash or kind from third parties.

EXPENSES

OPERATING EXPENSES: Expenditures necessary for the normalfunctioning of the municipality

PERSONAL SERVICES: Expenses incurred by the local authority forpayment of personal services, through all forms of existing links.

OVERHEADS: These are payments made to meet the operatingexpenses that are not personal services.

TRANSFERS: Payments made by the municipality to third partieswithout involving compensation.

DEBT SERVICE: Payment required for the payment of credits earned.

CAPITAL: Expenditures for the repayment of loans.

INTEREST: Payment of interest on credits earned.

FEES: Disbursements made to pay for other costs associated with credit.Escuchar

INVESTMENT: Expenditures which may cause returns or have bodyfrom using durable goods.

ADMINISTRATION: Acquisition of movable property in general and foradministrative use only.

PHYSICS: Payments for construction and maintenance of roads, bridges,parks, among others.

PÚBLIC EXPENSES SOCIALS: Expenditures seeking to raise the livingstandards of the community in the municipality and to protect

vulnerable groups

.