Gestion de Tesoreria Gubernamental - Trinidad Felix.pdf

M i n i s t e r i o d e E c o n o m ía y F i n a n z a s   T e s o r o P úb úb l i c o  

G E S T I ÓN D E T ES E S O R ER ER I A

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S I S T EM A N A CI O N A L D E T ES O R ER I A :

D e f i n i c i ón  

Constituye uno de los sistemas integrantes de la Administración Financiera del Sector Público que regula la administración de los fondo fondos s públ público icos s en t o d a s   las las en entid tidad ades es de la admin adminis istr trac ación ión  , los mismos, promoviendo la eficacia y eficiencia, en un contexto de transparencia y responsabilidad fiscal. (DGETP) es la autoridad autoridad central central del sistema sistema y como tal dicta dicta las norm norma as, pr proc oced edim imie ient ntos os,, admi admini nist strra los los fond ondos de dell Teso Tesoro ro Público y brinda el servicio de tesorería a todas las entidades de l s t i l s d bi : N i l R i l L l 

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S I S T EM E M A N A C I O N A L D E T ES E S O R ER ER I A M A R CO N O R M A T I V O

  Ley

Nº 28112 - Ley Marco de la Administración Financiera del  Sector Público.

 Ley

Nº 28693 - Ley General del  Sistema Nacional de Tesorería.

 Ley

 Ley

Nº 29158 - Ley Orgánica .

Nº 27783 - Ley de Bases de la Descentralización.

F U N CI O N ES D E L A D G ET P   en ra za y a m n s ra a disp dispon onib ibil ilid idad ad de los los fond fondos os  públicos.  Autoriza, a través del SIAF, las o eraci eracion ones es de a adurí aduría a con con cargo a los fondos que administra y registra.  Elabora el Presupuesto de Caja del Gobierno Nacional.  procedimientos del SNT, a nivel nacional.  Autoriza apertura de cuentas

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S I S T EM E M A N A C I O N A L D E T ES E S O R ER ER I A :   M I N I S TE T E R I O D E E C O N O M ÍA Y FI FI N A N Z A S  

En t i d a d e s i n t e g r a n t e s   P L I E GO G O S D E G O B I E RN RN O NACI ONAL DE G OB O B I E R N O R EG EG I O N A L O LOCAL

MINISTRO 

V I CEM I N I ST RO D E H A CI EN D A D I R E CC C C I ÓN ÓN GENERAL DEL PRESUPUESTO PÚBLICO 

D I R E CC C C I ÓN ÓN GENERAL DE

Co m i t é   d e  Caja 

A D M I N I S T RA R A CI CI O N Y T ES E S O R ER ER I A D E L A S U N I D A D ES ES E J EC ECU T O R A S / MUNICIPIOS 

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I N G R ES O S : ( I m p u est o s in t er n o s y ex t er n o s)   e s r ea l iz a d a p o r la SU N AT a t r a v é s  d e la r ed d e ag en cias d el Ban co d e   l a N a c i ó n ( B N ) y d e l a s p r i n ci ci p a l e s   e n t i d a d e s d e l Si s t e m a Fi n a n ci e r o   N acio n a l; lo s co n t rib u y en t e s u sa n   m ed io s e le ct r ón ico s para la   d e t er m in a ción y p a g o .

D i ch a r e c a u d a ci ón e s d e p o s it a d a   d ia r ia m en t e , e n u n p la zo d e 2 4   h o r a s e n l a Cu e n t a P r i n c i p a l d e l  

Re ca u d a ci ón Tr i b u t a r i a  

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EGR ESO S :

CU T y S u b c u e n t a s b a n c a r i a s d e g a s t o  

Ej e c u c i o n d e l o s r e c u r s o s d e l a CU T  

El otorgamiento de los fondos a favor de las Unidades Ejecutoras y Municipalidades que financian sus presupuestos institucionales con los recursos de las Fuentes de Financiamiento administradas a través de la CUT, se realiza mediante Autorizaciones y/o Asignaciones Financieras  , , aprobadas por la DGETP a través del SIAF-SP. Las Unidades Ejecutoras y Municipalidades ejecutan con cargo

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R e c u r s o s p úb l i c o s e n l a CU CU T    Actualmente, del total de los recursos que financian el presupuesto del  ec or co, se encuen ran cen ra za os os en a o os os aque os que forman parte de las Fuentes de Financiamiento R e c u r s o s O r d i n a r i o s y   R e c u r s o s D e t e r m i n a d o s   (Can (Canon on y Sobre Sobreca cano non, n, Rega Regalía lías, s, Rent Rentas as de  Aduanas, Participaciones y FONCOMUN), y un porcentaje de las

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CU T y S u b c u e n t a s b a n c a r i a s d e g a s t o   Ct a . P r i n c i p a l CU T  

g a s t o ( Cu e n t a s d e reversión)  

3

Débito por el total de operaciones de

 Abonos  provenientes de la recaudación

   l   a

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M a n e j o d e Ca Ca j a  

En la CUT se mantiene un stock mínimo de fondos programados  por la DGETP para la atención del servicio diario de pagaduría

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EGR ESO S :

M o d alid ad es d e Pag o  

La normatividad del SNT establece las siguientes modalidades de pago: transferencias electrónicas, emisión de cheques o cartas orden y pagos en efectivo (Caja Chica).

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V e n t a j a s d e l a c e n t r a l i z a c i ó n d e f o n d o s e n l a CU CU T  

M e j o r a d e l a Ge Ge s t i ón d e F o n d o s ( D G ET ET P y Entidades) 

o ay g as o s a d m in i st r a t i v o s  

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