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Congreso Nacional
- Decree: PCM-38-2023
- Published: September 8, 2023
- Issuing body: Congreso Nacional
- Gazette: 36,329
- Category: Financial & Tax
Summary
This decree approves Honduras' general budget for 2024 totaling 406 billion 580 million lempiras, distributed between central and decentralized administration. The law instructs the Finance Ministry to present this budget to the National Congress for review and final approval, as part of the government's fiscal transparency policy.
Considerations
Whereas the Constitution of the Republic establishes that the President of the Republic is in charge of the General Administration of the State and its representation; being among its other attributions, to direct the general policy of the State and represent it, as well as to administer the Public Treasury (article 245, numerals 2 and 19).
Whereas the Constitution of the Republic establishes that the Budget Project shall be presented by the Executive Branch to the National Congress, within the first fifteen (15) days of the month of September of each year (article 367).
Whereas according to what is established by the General Law of Public Administration, the President of the Republic is in charge of the supreme direction and coordination of the Centralized and Decentralized Public Administration, and in the exercise of her functions, she may act by herself or in Cabinet of Ministers (article 11).
Whereas according to what is established in the General Law of Public Administration, it is an attribution of the Cabinet of State Secretaries to formulate and approve, in accordance with development plans, the Project of the General Budget of Income and Expenses of the Republic, which the Executive Branch must submit annually to the National Congress (article 22, numeral 4).
Whereas the Government of the Republic continues to establish the foundations for an economic policy of safeguarding public finances, financial transparency and integrity, and the Project of the General Budget of Income and Expenses, and its General Provisions for 2024, formulated on the platform of the Integrated Financial Administration System (SIAFI) by 112 institutions of the State, in the spending groups: Personal Services, Non-Personal Services, Materials and Supplies, Capitalizable Assets, Transfers, Financial Assets, Debt Service and Other Expenses; concentrates income coming fundamentally from the Sales Tax and the Income Tax collected through the private financial system and transferred to the Unified Account System of the Treasury, after the elimination of trust contracts, from where approximately TWO HUNDRED BILLION LEMPIRAS EXACTLY (L200,000,000,000.00) were managed by Credit Committees.
Whereas the Organic Law of the Budget establishes that the State Secretariat in the Office of Finance (SEFIN), shall propose to the President of the Republic for her approval, the Financial Policy of Medium Term and the Annual Budget Policy, and shall direct its execution once approved (article 5, numeral 2).
Whereas the Government of the Republic executes the Bicentennial Government Plan to Refound Honduras, framed in 5 priorities: Participation and Democracy, Social Development, Economic Development, Environmental Development and Legal Security; and 3 cross-cutting axes: Defense of Human Rights, Gender and Territorial Development.
Amendments
- Modified by: Decree 39-2026 (Interpretation)
Articles
Approve the General Budget of Income and Expenditures of the Republic for Fiscal Year 2024, presented by the State Secretary in the Office of Finance (SEFIN), which is formulated in consideration of what is established in the Medium-Term Macro Fiscal Framework (MMFMP) 2024-2027 and observing the budget ceilings considered therein, which amounts to a sum of FOUR HUNDRED SIX THOUSAND FIVE HUNDRED EIGHTY MILLION EIGHT HUNDRED SIXTY-NINE THOUSAND SIX HUNDRED THIRTY-FOUR LEMPIRAS EXACTLY (L406,580,869,634.00) itemized as follows: a) Approve as an estimate of Income and Expenditures of the Central Administration for Fiscal Year 2024, the sum of TWO HUNDRED FORTY-EIGHT THOUSAND TWO HUNDRED EIGHTEEN MILLION FIVE HUNDRED THIRTY-SEVEN THOUSAND NINE HUNDRED FORTY-ONE LEMPIRAS EXACTLY (L248,218,537,941.00); and, b) Approve as an estimate of Income and Expenditures of the Decentralized Administration for Fiscal Year 2024, the sum of ONE HUNDRED FIFTY-EIGHT THOUSAND THREE HUNDRED SIXTY-TWO MILLION THREE HUNDRED THIRTY-ONE THOUSAND SIX HUNDRED NINETY-THREE LEMPIRAS EXACTLY (L158,362,331,693.00).
The State Secretary in the Office of Finance (SEFIN) is instructed and authorized to present the Draft of the General Budget of Income and Expenditures of the Republic for Fiscal Year 2024 to the National Congress.
This Executive Decree shall be executed immediately and must be published in the Official Gazette "La Gaceta". Given at the Presidential House, in the city of Tegucigalpa, municipality of the Central District, on the 08th day of the month of September in the year two thousand twenty-three (2023). LET IT BE KNOWN AND PUBLISHED IRIS XIOMARA CASTRO SARMIENTO PRESIDENT OF THE REPUBLIC RODOLFO PASTOR DE MARÍA CAMPOS STATE SECRETARY IN THE OFFICE OF THE PRESIDENCY JOSÉ CARLOS CARDONA ERAZO STATE SECRETARY IN THE OFFICE OF SOCIAL DEVELOPMENT RIXI RAMONA MONCADA GODOY STATE SECRETARY IN THE OFFICE OF FINANCE SERGIO VLADIMIR COELLO DÍAZ STATE SECRETARY IN THE OFFICES OF GOVERNANCE, JUSTICE AND DECENTRALIZATION, BY LAW CARLOS ANTONIO GARCÍA CARRANZA STATE SECRETARY IN THE OFFICES OF FOREIGN AFFAIRS AND INTERNATIONAL COOPERATION, BY LAW JAIME REINALDO TURCÍOS OREAMUNO STATE SECRETARY IN THE OFFICE OF TRANSPARENCY AND ANTI-CORRUPTION, BY LAW RICARDO ARTURO SALGADO STATE SECRETARY IN THE OFFICE OF STRATEGIC PLANNING FREDIS ALONSO CERRATO VALLADARES STATE SECRETARY IN ECONOMIC DEVELOPMENT DORIS YOLANY GARCÍA PAREDES STATE SECRETARY IN THE OFFICE OF WOMEN'S AFFAIRS HECTOR GUSTAVO SÁNCHEZ VELÁSQUEZ STATE SECRETARY IN THE OFFICE OF SECURITY ELÍAS ANTONIO MELGAR URBINA STATE SECRETARY IN THE OFFICE OF NATIONAL DEFENSE, BY LAW JOSÉ MANUEL MATHEU AMAYA STATE SECRETARY IN THE OFFICE OF HEALTH LUCKY HALACH MEDINA ESTRADA STATE SECRETARY IN THE OFFICES OF NATURAL RESOURCES AND ENVIRONMENT DANIEL ENRIQUE ESPONDA VELÁSQUEZ STATE SECRETARY IN THE OFFICE OF EDUCATION MELINA NATALIE ROQUE SANDOVAL STATE SECRETARY IN THE OFFICE OF HUMAN RIGHTS LAURA ELENA SUAZO TORRES STATE SECRETARY IN THE OFFICES OF AGRICULTURE AND LIVESTOCK ERICK MEDARDO TEJADA CARBAJAL STATE SECRETARY IN THE OFFICE OF ENERGY MAURICIO ANTONIO RAMOS SUAZO STATE SECRETARY IN THE OFFICES OF INFRASTRUCTURE AND TRANSPORTATION LESLY SARAHÍ CERNA STATE SECRETARY IN THE OFFICES OF LABOR AND SOCIAL SECURITY LUIS GUILLERMO CHÉVEZ CONTRERAS STATE SECRETARY IN THE OFFICE OF TOURISM, BY LAW GLORIA ANNARELLA VÉLEZ OSEJO STATE SECRETARY IN THE OFFICES OF CULTURES, ARTS AND PATRIMONIES OF THE PEOPLES OF HONDURAS OCTAVIO JOSÉ PINEDA PAREDES STATE SECRETARY IN THE OFFICES OF COMMUNITY DEVELOPMENT, WATER AND SANITATION DARÍO JOSUÉ GARCÍA VILLALTA STATE SECRETARY IN THE OFFICES OF RISK MANAGEMENT AND NATIONAL CONTINGENCIES (COPECO) FABIOLA CLAUDETT ABUDOJ MENA STATE SECRETARY FOR THE DEVELOPMENT AND FOLLOW-UP OF PROJECTS AND AGREEMENTS
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