Administración financiera y de los sistemas de control del sector público nacional

Por medio de la resolución 289 de la Secretaría de Hacienda, publicada en el Boletín Oficial de fecha 17/11/14, se introdujo nuevos comprobantes y funcionalidades para la administración de los atributos de información que incorpora el nuevo modelo para la modernización del SISTEMA INTEGRADO DE INFORMACION FINANCIERA (S.I.D.I.F.).

Mediante la Resolución N° 564 de fecha 21 de diciembre de 1994 de la SECRETARIA DE HACIENDA del ex MINISTERIO DE ECONOMIA Y OBRAS Y SERVICIOS PUBLICOS, dictada en función de la reglamentación inicial de la Ley de Administración Financiera y de los Sistemas de Control del Sector Público Nacional N° 24.156, se aprobó el “Manual de Registro de Recursos y Conciliación Bancaria Automática” para la Administración Nacional.

La SECRETARIA DE HACIENDA se encuentra abocada al desarrollo e implementación del Sistema Integrado de Información Financiera Internet (e-SIDIF), incluyendo en el proceso al circuito de Recursos, sobre el cual se resume el Marco Conceptual que se aprueba por este acto, sintetizando y definiendo las funcionalidades de sistema inherentes al mismo, cuya instrumentación se llevará a cabo en forma gradual y progresiva, conforme lo definan los órganos responsables de su desarrollo y despliegue.

Mediante la Resolución N° 25 de fecha 10 de febrero de 2011 de la SECRETARIA DE HACIENDA del MINISTERIO DE ECONOMIA Y FINANZAS PUBLICAS se estableció que los comprobantes de gestión y ejecución presupuestaria y/o contable de recursos y gastos, así como otros documentos de información que requieran los órganos rectores dependientes de la SUBSECRETARIA DE PRESUPUESTO de la SECRETARIA DE HACIENDA del MINISTERIO DE ECONOMIA Y FINANZAS PUBLICAS, deberán ser firmados digitalmente, conforme los plazos y las condiciones que establezcan cada uno de ellos.

EL SECRETARIO DE HACIENDA RESUELVE:
Artículo 1° — Apruébase como Anexo I el “Marco Conceptual del Circuito de Recursos del Sistema Integrado de Información Financiera Internet (e-SIDIF)”, que forma parte de la presente resolución.
Art. 2° — Apruébanse los comprobantes y descriptivos que como Anexos se indican a continuación formando parte integrante de la presente resolución: Anexo II – “Descriptivo del Comprobante Informe de Recursos (IR)”. Anexo II.a – Comprobante “Informe de Recursos (IR)”. Anexo III – “Descriptivo del Comprobante de Modificación de Informe de Recursos (CMIR)”. Anexo III.a – “Comprobante de Modificación de Informe de Recursos (CMIR)”. Anexo IV – “Descriptivo del Comprobante de Operación Vinculada (COV)”. Anexo lV.a – “Comprobante de Operación Vinculada (COV)”. Anexo V – “Descriptivo del Comprobante Cambio de Medio de Percepción (CMP-REC)”. Anexo V.a – Comprobante “Cambio de Medio de Percepción (CMP-REC)”.
Art. 3° — Las disposiciones establecidas en la presente medida, serán de aplicación exclusiva para los Organismos comprendidos en el inciso a) del Artículo 8° de la Ley de Administración Financiera y de los Sistemas de Control del Sector Público Nacional N° 24.156 y sus modificaciones, que se habiliten para operar en el módulo de Recursos del Sistema Integrado de Información Financiera Internet (e-SIDIF).
Art. 4° — Establécese que los comprobantes aprobados en el Artículo 2° de la presente resolución, deberán ser firmados digitalmente conforme lo establece la Resolución N° 25 de fecha 10 de febrero de 2011 de la SECRETARIA DE HACIENDA del MINISTERIO DE ECONOMIA Y FINANZAS PUBLICAS.
Art. 5° — A partir de la implementación de la nueva funcionalidad dispuesta en el artículo anterior, sólo se deberán presentar los Informes de Recursos en papel en la CONTADURIA GENERAL DE LA NACION y la TESORERIA GENERAL DE LA NACION, ambas dependientes de la SUBSECRETARIA DE PRESUPUESTO de la SECRETARIA DE HACIENDA del MINISTERIO DE ECONOMIA Y FINANZAS PUBLICAS, en la medida que se requiera adjuntar documentación de respaldo. En estos casos, el Comprobante deberá ser impreso en papel tamaño A4.
Art. 6° — Facúltase a la SUBSECRETARIA DE PRESUPUESTO dependiente de la citada Secretaría, a disponer el despliegue progresivo de las funcionalidades que integran el circuito de Recursos del e-SIDIF.
Art. 7° — Facúltase a la CONTADURIA GENERAL DE LA NACION a realizar modificaciones en los comprobantes, y descriptivos de Ejecución Presupuestaria de Recursos para la Administración Nacional, aprobados en la presente resolución, como así también para el dictado de las normas complementarias, aclaratorias e interpretativas a que hubiere lugar.
Art. 8° — Facúltase a la CONTADURIA GENERAL DE LA NACION y a la TESORERIA GENERAL DE LA NACION a establecer procedimientos de contingencia en el marco de la presente resolución.
Art. 9° — Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Juan C. Pezoa.

 

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