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The income received by the University from natural or legal persons, public or private, at national, departmental or municipal level in order to meet the expenses required for its sound operation and development.

Centers of accountability
Executing agencies whose role is to participate actively with programming, implementation and control of budget per programs of the UPN to comply with the policies of the IEP, and to implement decentralization and decision-making in order to streamline the administrative management.

Certificates of budgetary availability and records
Administrative acts affecting budget appropriations should have prior availability certificates in order to ensure there is adequate appropriation to cover such expenditures. Likewise, the commitments will require budgetary records, so the resources allocated to them may not be diverted to other purposes.

Budget accounting
It includes all the records inherent in the approval of the general budget of the University and its modifications, the control of appropriations and the effective execution of collections and payments.

Direct contracting procedure according to the amount
It is given for contracts whose purpose is the procurement of goods or services whose amount should not exceed three hundred and fifty current statutory monthly minimum wages.


An agreement of wills where the parties undertake by duties to fulfill a purpose. Payments are made as part of its execution.


Merit-based contest
It is given for selection of a contractor in the case of consultancy contracts.


Consultancy contracts
Those contracts related to studies required for execution of investment projects; diagnosis studies; prefeasibility or feasibility for specific programs or projects; technical coordination; technical advice upon coordination, control or supervision; comptroller; consultancy; site or project management; managerial; programming and execution of designs, plans, pre-projects and projects; provided their amount exceeds one hundred current statutory monthly minimum wages.

Budgetary regulation
The rules of the overall budget of the University which determines the processes for programming, production, submitting, approval, execution, modification, control and monitoring of the budget.

Operating expenses
The expenses accrued during normal development of activities of different areas of the University.


Reports and management evaluation

The information that should be provided by different centers of accountability in order to verify and evaluate the compliance of the goals of programs and projects, besides the appropriate use of the resources.



Ordinary income


The income generated by the sale of goods and derived by activity of the University.



Action plan
It is an operational management tool that puts together activities and resources in order to comply with objectives and goals of the Institutional Development Plan and the Rectory Program.

Annual cash program, per month (PAC)
The means by which the University budget is executed, since it fixes the maximum monthly amount of the own resources; the drafts agreed by contributions of Nation and regional authorities as well as the collection of the capital resources; in addition to the amount of the actual payments expected to be made in each of the months of the fiscal year, including accounts payable and appropriation reserves.

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