Pasivos estimados NICSP 19 y su afectación a los municipios de sexta categoría

Abstract

The purpose of this essay is to analyze, within the territorial public sector, whether or not under IPSAS 19, the recording of contingent liabilities over pension bonds, the pension quota-parts and harmonize them with budget, would affect the compliance of indicator of Law 617/2000, in the category 6 municipalities in Cundinamarca department, since in the budget presentation, the contingent liabilities account is located under operating expenses. In order to obtain some results on this matter, the content of Law 617/2000 was thoroughly revised, as well as its ruling decrees, texts and norms containing complementary material on this subject. This led us to argue that, from the budget standpoint, the expense limit calculation of the operations in 6 category municipalities would not be affected, and conclude that this account would not be part of the calculation base of indicator of Law 617/2000.