The Government of Costa Rica through the Ministry of Science, Technology and Telecommunications participated in the Workshop on Cybercrime Legislation in. (Ley Orgánica del Banco Central de Costa Rica), Law No. Let the third from last paragraph of Article 1 of Law No. , Financial Administration and. LEY DE FORTALECIMIENTO DE LAS FINANZAS PÚBLICAS. Expediente N. . A través de la historia, Costa Rica se ha dado a conocer como un país de alto desarrollo . de 16 de octubre de , se establecen reglas en cuanto al .

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Nombre del responsable de la actividad por parte del ente generador. Instituto de Desarrollo Rural. The replacement of bank accounts by ledgers and book entries in the IFMIS and by zero-balance accounts remains a pending task in many countries.

Leg the workshop, the representative of said Ministry commented on the creation of a Division within the Ministry of Science, Technology and Telecommunications that will be especially in charge of cyber security matters pursuant to the National Development Plan of Telecommunications.

Suspensiones hasta por un mes. Jugos Naturales Povesa S. Puntarenas, 28 de junio del Acuerdo tomado en firme por unanimidad de los presentes transcrito en lo conducente: Otras organizaciones deportivas legalmente constituidas 6. This combines the features of the above two structures.

This does not contribute to improving efficiency, since it will perpetuate the operational activities related to the opening, reconciliation, and maintenance of each account. Lugar de residencia c. The following laws, regulations and decrees contain relevant provisions on computer and Internet related crime as explained in the sections of substantive and procedural law:. Las infracciones a esta ley dan lugar a responsabilidad civil, administrativa y penal que corresponda.


A los interesados en el presente concurso se les hace saber dicho concurso se adjudica la compra a: This chapter presents the current status of TSA implementation in 17 countries: Illicit access to information systems and data bases without authorization pertaining to the Fiscal and Tax Administration Art.

Se emite el siguiente: Oreamuno, 25 de junio del In the first place, the law does not strongly empower the Ministry of Finance to control a considerable portion of public spending. Datos personales del candidato: This is referred to in the literature as minimizing the float; in other words, reducing the time it takes to receive and make payments, which is an opportunity cost for the government.

Budget Law Ley de Presupuesto No. The TSA is composed of a single account, generally held at the central bank. Nearly all of these countries claim that the mixed model accounts operate as temporary mechanisms, until such time when more 8113 collection and payments processes are available. The technological change has also eliminated processes that previously were carried out only through ledger records and procedures over a wide range of bank accounts, distributed throughout various offices cossta different localities.


Public Financial Management in Latin America : The Key to Efficiency and Transparency

The higher the volume of resources managed by the TSA, the greater cossta benefits it will generate. El monto adeudado se refleja al 20 y 21 de mayo de y puede contemplar periodos que ya poseen firmeza administrativa. Either way, the relevant transactions are accounted for and managed through a well-developed accounting system that identifies the ownership of resources by way of subaccounts or book-entry key, acting as substitute bank accounts.

This disadvantage could be reduced, however, if cash is managed actively by maintaining minimum and stable balances at the central bank and investing excess cash in the commercial banks.

Sistema Costarricense de Información Jurídica

Victoria Eugenia Pacheco Secades. In Bolivia, for example, the number of mixed fiscal, payment, and collection accounts held at private banks is as high as 6, The central bank, therefore, is a much safer haven for government deposits than a commercial bank.

Oreamuno, 18 de junio del The degree of legal and institutional coverage, as well as coverage according to type of funds or revenue sources is also examined.