Ci [rcsupucsto1 Doldcpto y prfldfpfos prcsupucsthrfos ^CEC^CLDFHT ICMFTIHRFUHT
RCGH
88
Icy 2=/>;;4, bc >5 bc lovfcgnrc, Mclcrhi [rcsupucsthrfh, duyh ñitfgh gobfefdhdfôl sc `h probudfbo por Icy 5/>;80, bc 4 bc auifo, bc [rcsupucstos Mclcrhics bci Csthbo phrh ci høo >;80
NFNIFOM^HEÇH Ios [rfldfpfos Dolstftudfolhics bci mhsto pñnifdo y ih csthnfifbhb prcsupucsthrfh. Aosæ Hltolfo Tèld`cz Mhifhlh. >;83
ONACRFUOT Dolodcr ci doldcpto bc prcsupucsto y sus dihscs Cstubfhr ios prfldfpfos prcsupucsthrfos
Ghtcrfhs dogulcs. Rcgh 88
8. CI [^CTS[SCTR [^CTS[SCTRO1 O1 DOLDC[RO V [^FLDF[FOT [^CTS[SCTRH^FOT 8.8 Doldcpto H. Bodtrflhi Bodtrflhigcltc sol fllugcrhnics ihs bceflfdfolcs quc sc `hl csthnicdfbo sonrc ci [rcsupucsto. [hrh ci proecsor Lh`hrro, ci prcsupucsto cs ’ih cxprcsfôl dolthnic bci pihl cdolôgfdo bc ih @hdfclbh phrh ul pcrçobo bctcrgflhbo‗. [hrh Lcughrj cs ’ci rcsugcl sfstcgètfdo, dolecddfolhbo cl pcrçobos rcmuihrcs, bc ihs prcvfsfolcs, cl prfldfpfo onifmhtorfhs, bc ios mhstos proycdthbos y bc ihs cstfghdfolcs bc ios flmrcsos prcvfstos phrh dunrfr bfd`os mhstos‗.
N. Aurçbfdo Ci doldcpto aurçbfdo bci prcsupucsto bcnc dcltrhrsc cl sus cicgcltos, dhrhdtcrcs y cecdtos dogo flstftudfôl bc Bcrcd`o [ñnifdo, ciubfclbo ios hspcdtos cxtrhaurçbfdos. Cl cstc scltfbo, pobcgos bceflfr ci prcsupucsto dogo ih icy gcbfhltc ih duhi sc hutorfzh ci golthltc gèxfgo bc ios mhstos quc ihs Hbgflfstrhdfolcs [ñnifdhs y sus Ormhlfsgos pucbcl rchifzhr burhltc ul pcrçobo bc tfcgpo bctcrgflhbo, cl ihs htcldfolcs quc bcthiihbhgcltc sc cspcdfefdhl, y sc prcvæl ios flmrcsos lcdcshrfos phrh dunrfrios.
D. Icmhi Ih Icy 2=/>;;4, Mclcrhi [rcsupucsthrfh cl su hrtçduio 4> bfspolc quc ios [rcsupucstos Mclcrhics bci Csthbo dolstftuycl ih cxprcsfôl dferhbh, dolaulth y sfstcgètfdh bc ios bcrcd`os y onifmhdfolcs h ifqufbhr burhltc ci cacrdfdfo por dhbh ulo bc ios ôrmhlos y cltfbhbcs quc eorghl phrtc bci scdtor pñnifdo csththi.
8.> Dihscs bc prcsupucstos H ihs Hbgflfstrhdfolcs [ñnifdhs y Ormhlfsgos Hutôlogos Hutôlogos sc ics both bc prcsupucstos dol ci efl bc quc æstos iomrcl ulhs gcths bctcrgflhbhs, ihs duhics `hl fbo cvoiudfolhlbo doleorgc `h fbo dhgnfhlbo ih efsologçh bci prcsupucsto. Hsç, sc rcdolodc ulh cstrcd`h rcihdfôl cltrc ios sfstcghs prcsupucsthrfos y ios eflcs pcrscmufbos. Cl htcldfôl h io bfd`o hltcrforgcltc pobcgos csthnicdcr droloiômfdhgcltc ios sfmufcltcs tfpos bc prcsupucstos1 - Hbgflfstrhtfvo o dièsfdo. - [or euldfolcs. 850
cbftorfhi } dcp
Ci prcsupucsto1 Doldcpto y prfldfpfos prcsupucsthrfos
- Bc cacdudfôl o thrchs. - [ihlfefdhbo por promrhghs. - Cl nhsc dcro.
H. [rcsupucsto hbgflfstrhtfvo o dièsfdo Cs ci sfstcgh prcsupucsthrfo gès hltfmuo. Cstuvo vfmcltc bcsbc ih æpodh bc ih Csducih Dièsfdh `hsth ih eflhifzhdfôl bc ih Cdologçh Ifncrhi. Tc dolsfbcrhnh ci mhsto cl ci scdtor pñnifdo dogo ul dolsugo sfl rcsuithbo probudtfvo, por io quc sc propumlhnhl gcbfbhs bc doltcldfôl bci gfsgo dol ih eflhifbhb bc dolscmufr ul fldrcgclto cl ci cgpico y cl ih probuddfôl. Ci [rcsupucsto sôio scrvçh dogo flstrugclto bc doltroi bci [obcr Icmfsihtfvo sonrc ci Cacdutfvo, h trhvæs bc ih hutorfzhdfôl bc fgpucstos, hpronhdfôl bc ios mhstos cl quc sc hpifdhnhl y eorguihdfôl bc prcsupucstos hluhics cqufifnrhbos. Ci doltroi bc ios mhstos sc rchifzhnh gcbfhltc ci csthnicdfgfclto bc ul sfstcgh bc phrtfbhs bc dhrèdtcr ifgfthtfvo y vflduihltc. Csth dihsc bc prcsupucstos tfclcl h su ehvor ih ehdfifbhb bc su dolecddfôl, pucs pcrgftcl su cihnorhdfôl bcsdcltrhifzhbh c flbcpclbfcltc, pcro sus onactfvos lo crhl gès quc ghlfecsthdfolcs bc fltcldfôl quc sc rceicahnhl cl ihs gcgorfhs prcsupucsthrfhs, sfl pobcr scr duhltfefdhbos rchigcltc.
N. [rcsupucsto por euldfolcs Tupcrhbh ih tcorçh hltcrfor, surmc ih drccldfh bc quc ci Csthbo bcnc bcshrroiihr ulh scrfc bc hdtfvfbhbcs, quc sc hmruphl cl euldfolcs, y quc scrvfrèl phrh shtfsehdcr ihs lcdcsfbhbcs bc ih sodfcbhb. [cro csths euldfolcs bci Csthbo pucbcl scr dolodfbhs por ios dfubhbhlos, quc cl ñitfgh flsthldfh y cl su dhifbhb bc doltrfnuycltcs, tfclcl bcrcd`o h hlhifzhr ih hdtfvfbhb bci Csthbo, h shncr cl quæ sc `hl flvcrtfbo ios rcdursos ontclfbos y ci mrhbo bc cefdhdfh bc ih mcstfôl rchifzhbh. [or tobos cstos gotfvos, sc fltrobudc hbcgès bc ih dihsfefdhdfôl cdolôgfdh bci [rcsupucsto, ulh dihsfefdhdfôl euldfolhi o por hdtfvfbhbcs.
D. [rcsupucsto bc cacdudfôl o thrchs Cl ihs prfgcrhs bædhbhs bci sfmio PP, y h dolscducldfh bc ih mrhl bcprcsfôl, ios Csthbos sc vfcrol onifmhbos h rogpcr ci drftcrfo bci mhsto gçlfgo phrh herolthr ihs lcdcsfbhbcs quc surmfcrol cl ih ponihdfôl. Aulto h csth sftuhdfôl, sftuhdfôl, ih hphrfdfôl bc lucvhs lucvhs tcorçhs cdolôgfdhs doltrfnuycl doltrfnuycl h hnhlbolhr hnhlbolhr ios prfldfpfos bc mhsto gçlfgo y cqufifnrfo hluhi. Hphrcdc, bc csth eorgh, ih fbch bc ul prcsupucsto por hdtfvfbhbcs, duyo uso mclcrhifzhbo tuvo iumhr ulh vcz eflhifzhbh ih Tcmulbh Mucrrh Gulbfhi.
cbftorfhi } dcp
856
Ghtcrfhs dogulcs. Rcgh 88
Ios onactfvos quc pcrsfmuc cstc lucvo sfstcgh prcsupucsthrfo pobcgos sfltctfzhrios cl ios sfmufcltcs1 h) Cvfthr quc sc bupifqucl ios scrvfdfos scrvfdfos duhlbo sc trhth bc rchifzhr thrchs phrcdfbhs. n) Fldrcgclthr ci rclbfgfclto bc ih Hbgflfstrhdfôl gcaorhlbo su su euldfolhgfclto. d) Bctcrgflhr ih cstfghdfôl bc mhstos nhsèlbosc nhsèlbosc cl cstèlbhrcs bc hdtfvfbhb y dostcs ulfthrfos por probudto ontclfbo. b) Stfifzhr ios flbfdhborcs bc mcstfôl phrh dolodcr `hsth quæ pulto sc `hl dolscmufbo ios eflcs pcrscmufbos. Ci `cd`o bc hbopthr csth gobhifbhb bc prcsupucsto tfclc su eulbhgclto cl ih lcdcsfbhb bc gcaorhr ih cefdhdfh bc ios scrvfdfos pñnifdos, hsç dogo su cefdfcldfh, produrhlbo hsfmlhr ios rcdursos cl euldfôl bc ios eflcs prcvfstos. Csth tædlfdh prcsupucsthrfh rcsuith fltcrcshltc phrh gcaorhr ih cefdhdfh bc ulfbhbcs opcrhtfvhs, pcro lo cs suefdfcltc cl ihs mrhlbcs cltfbhbcs u ormhlfsgos.
B. [rcsupucsto por promrhghs Ci sfstcgh bci prcsupucsto por promrhghs, dolodfbo dol ihs sfmihs [[NT, prctclbc hidhlzhr ih cefdhdfh bc ios dcltros mcstorcs nhshlbo sus eflcs cl ih rcsoiudfôl bc ios pronicghs sodfhics y cl ih cicddfôl bc ih soiudfôl gès shtfsehdtorfh. [rctclbc scicddfolhr ios gcaorcs promrhghs y dolecddfolh dhtcmorçhs bc bhtos phrh pobcr dogphrhr ios bfvcrsos promrhghs bc ios quc sc pucbh bfspolcr phrh dolscmufr ul efl bctcrgflhbo. H bfecrcldfh bci prcsupucsto por euldfolcs quc tfclc ul dhrèdtcr phrtfduihrfsth, ci prcsupucsto por promrhghs tfclc ulh vodhdfôl bc mclcrhifbhb.
C. [rcsupucsto cl nhsc dcro Tc pucbc bceflfr ci [rcsupucsto cl nhsc dcro, dogo ci sfstcgh bc prcsupucstos phrtfdfphtfvo, cl ci quc h trhvæs bci dolodfgfclto prcvfo bc ios onactfvos pcrscmufbos sc onifmh h ios bfrcdtfvos bc ulh cgprcsh h pronhr ih lcdcsfbhb bc dhbh fgportc quc sc propolc mhsthr, fbcltfefdhlbo ihs hdtfvfbhbcs cl phquctcs bc bcdfsfôl quc scrèl orbclhbhs y cvhiuhbhs dol hrrcmio h ul orbcl bc prforfbhbcs quc gcaorcl ih rcihdfôl dostc-nclcefdfo. Ios onactfvos quc `hl bc dugpifr bcncl cspcdfefdhrsc h dorto pihzo cl euldfôl bc ihs hitcrlhtfvhs, io quc provodh quc ci mcstor o bfrcdtfvo sc flvoiudrc cl ci prodcso bc scicddfôl bci prcsupucsto y cl ih cicddfôl bc hitcrlhtfvhs. Ios onactfvos bcncl scr bceflfbos dorrcdthgcltc, duhltfefdhbos, fbcltfefdhbos y sc `hl bc csth nicdcr csdhihs bc gcbfbhs hbcduhbhs. hbcduhbhs.
8=;
cbftorfhi } dcp
Ci prcsupucsto1 Doldcpto y prfldfpfos prcsupucsthrfos
DIHTCT BC [^CTS[SCTROT - [rcsupucsto Hbgflfstrhtfvo o dièsfdo - [rcsupucsto por euldfolcs - [rcsupucsto bc cacdudfôl o thrchs - [rcsupucsto por promrhghs - [rcsupucsto cl nhsc dcro
8.4 Ios prfldfpfos prcsupucsthrfos Ci Dhpçtuio F bci Rçtuio FF bc ih Icy 2=/>;;4, bc >5 bc lovfcgnrc, Mclcrhi [rcsupucsthrfh, rcmuih ios prfldfpfos prcsupucsthrfos bfstflmufclbo cltrc prfldfpfos y rcmihs bc promrhghdfôl prcsupucsthrfh y prfldfpfos y rcmihs bc mcstfôl prcsupucsthrfh.
H. [rfldfpfos y rcmihs bc promrhghdfôl promrhghdfôl prcsupucsthrfh Ih promrhghdfôl prcsupucsthrfh sc rcmfrè por ios prfldfpfos bc csthnfifbhb prcsupucsthrfh, sostclfnfifbhb eflhldfcrh, piurfhluhifbhb, trhlsphrcldfh, cefdfcldfh cl ih hsfmlhdfôl y utfifzhdfôl bc ios rcdursos pñnifdos, rcspolshnfifbhb y ichithb flstftudfolhi, doleorgc h io bfspucsto cl ih Icy Ormèlfdh >/>;8>, bc >= bc hnrfi, bc Csthnfifbhb [rcsupucsthrfh y Tostclfnfifbhb Eflhldfcrh. Ihs bfsposfdfolcs icmhics y rcmihgclthrfhs, cl ehsc bc cihnorhdfôl y hpronhdfôl, ios hdtos hbgflfstrhtfvos, ios doltrhtos y ios dolvclfos bc doihnorhdfôl y duhiqufcr otrh hdtuhdfôl bc ios suactos quc dogpolcl ci scdtor pñnifdo csththi quc hecdtc h ios mhstos pñnifdos, bcncl vhiorhr sus rcpcrdusfolcs y cecdtos, y supcbfthrsc bc eorgh cstrfdth h ihs bfspolfnfifbhbcs prcsupucsthrfhs y h ios içgftcs bc ios csdclhrfos prcsupucsthrfos piurfhluhics. piurfhluhics.
N. [rfldfpfos y rcmihs bc mcstfôl prcsupucsthrfh Ih mcstfôl bci scdtor pñnifdo csththi cstè sogctfbh hi ræmfgcl bc prcsupucsto hluhi hpronhbo por ihs Dortcs Mclcrhics y clghrdhbo cl ios içgftcs bc ul csdclhrfo piurfhluhi. Ios dræbftos prcsupucsthrfos bc ih Hbgflfstrhdfôl Mclcrhi bci Csthbo, sus ormhlfsgos hutôlogos y bc ihs cltfbhbcs fltcmrhltcs bci scdtor pñnifdo csththi dol prcsupucsto ifgfthtfvo sc bcstflhrèl cxdiusfvhgcltc h ih eflhifbhb cspcdçefdh phrh ih quc `hyhl sfbo hutorfzhbos por ih Icy bc [rcsupucstos Mclcrhics bci Csthbo o por ihs gobfefdhdfolcs rchifzhbhs doleorgc h ih icy 2=/>;;4 bc >5 bc lovfcgnrc. Ci dhrèdtcr ifgfthtfvo y vflduihltc bc bfd`os dræbftos scrè ci dorrcspolbfcltc hi lfvci bc cspcdfefdhdfôl dol quc hphrczdhl cl hquæiios. Ios rcdursos bci Csthbo, ios bc dhbh ulo bc sus ormhlfsgos hutôlogos y ios bc ihs cltfbhbcs fltcmrhltcs bci scdtor pñnifdo csththi dol prcsupucsto ifgfthtfvo sc bcstflhrèl h shtfsehdcr ci
cbftorfhi } dcp
8=8
Ghtcrfhs dogulcs. Rcgh 88
dolaulto bc sus rcspcdtfvhs onifmhdfolcs, shivo quc por icy sc csthniczdh su hecdthdfôl h eflcs bctcrgflhbos. Ios bcrcd`os ifqufbhbos y ihs onifmhdfolcs rcdolodfbhs sc hpifdhrèl h ios prcsupucstos por su fgportc çltcmro, sfl quc pucbhl htclbcrsc onifmhdfolcs gcbfhltc gflorhdfôl bc ios bcrcd`os h ifqufbhr o yh flmrcshbos, shivo quc ih icy io i o hutorfdc bc gobo cxprcso. Tc cxdcptñhl bc ih hltcrfor bfsposfdfôl ihs bcvoiudfolcs bc flmrcsos quc sc bcdihrcl flbc nfbos por ci trfnulhi o hutorfbhb dogpctcltcs y ihs prcvfsths cl ih lorghtfvh rcmuihborh bc bfd`os flmrcsos, ci rccgnoiso bci dostc bc ihs mhrhltçhs hporthbhs por ios hbgflfstrhbos phrh ontclcr ih suspclsfôl dhutcihr bci phmo bc ios flmrcsos prcsupucsthrfos, cl duhlto hbqufcrh efrgczh ih bcdihrhdfôl bc su fgprodcbcldfh, y ihs phrtfdfphdfolcs cl ih rcdhubhdfôl bc ios trfnutos duhlbo hsç cstæ prcvfsto icmhigcltc. Ios fgportcs por fgphmhbos, rctrodcsfolcs o rcfltcmros bc phmos flbcnfbos bc prcsthdfolcs cdolôgfdhs bci Tfstcgh bc ih Tcmurfbhb Todfhi y ios dorrcspolbfcltcs h ios rcfltcmros bc trhlsecrcldfhs dorrfcltcs cecdtuhbhs cltrc cltfbhbcs bci Tfstcgh bc ih Tcmurfbhb Todfhi sc fgputhrèl hi prcsupucsto bc mhstos dorrfcltcs cl ci cacrdfdfo cl quc sc rcfltcmrcl, dogo gflorhdfôl bc ihs onifmhdfolcs shtfsecd`hs cl duhiqufcr dhso. H ios cecdtos bc cstc hphrthbo sc cltclbcrè por fgportc çltcmro ci rcsuithltc bcspuæs bc hpifdhr ihs cxcldfolcs y nolfefdhdfolcs quc schl prodcbcltcs. Ci prcsupucsto y sus gobfefdhdfolcs doltclbrèl fleorghdfôl suefdfcltc y hbcduhbh phrh pcrgftfr ih vcrfefdhdfôl bci dugpifgfclto bc ios prfldfpfos y rcmihs quc ios rfmcl y bc ios onactfvos quc sc propolmh hidhlzhr.
8=>
cbftorfhi } dcp
