Lapso para realizar la remisión de las modificaciones presupuestarias a la Asamblea Nacional y a la Oficina Nacional de Presupuesto. Memorando 04-00-205 del 02 de abril del año 2012
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PRESUPUESTO
365
PRESUPUESTO:
-
supuesto.
Si bien es cierto que ambas disposiciones contemplan un
no menos cierto es que en estos lapsos están previstos para
cumplir obligaciones distintas, por una parte, la de remitir
Memorando 04-00-205 del 02 de abril del año 2012.
Se solicita opinión de esta Dirección General, respecto a los lapsos
previstos en el artículo 4 de la Ley de Presupuesto para el Ejercicio Fiscal
Financiera del Sector Público, sobre el Sistema Presupuestario.
En ese sentido, se requiere conocer cuál es el lapsopara remitir a la
que es durante los primeros cinco (5) días hábiles de cada mes y el ar-
tículo 86 dentro de los cinco (5) días hábiles de haber sido autorizadas.
Analizado el asunto sometido a consulta, esta Dirección General
pasa a emitir su opinión en los términos siguientes:
El artículo 4 de la Ley de Presupuesto para el Ejercicio Fiscal 20121
señala lo siguiente:
Artículo 4. El funcionario a quien competa la aprobación
de traspasos de gastos corrientes para gastos de capital,
Bolivariana de Venezuela, de acuerdo con las instrucciones
-
los primeros cinco (5) días hábiles de cada mes, una
-
badas por aquellos, o sus dependientes, en el mes
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