Constitución en Inglés

255 Corte Constitucional de Colombia Nation and shall consolidate this accounting with that of entities that are decentralized by territory or service, whatever their level, except accounting concerning the execution of the Budget, which shall be the competence of the Office of the Comptroller General. The functions of standardizing, centralizing, and consolidating the public accounting system, elaborating on the general balance, and determining the accounting principles that must apply in the country, in accordance with the relevant statute, are the responsibility of the Accountant General. Six months after the close of the fiscal year, the National Government shall send to Congress the balance of the Public Treasury, audited by the Office of the Comptroller General of the Republic, for its information and analysis. Noneof thebranches or organs of government may decree subsidies or donations in favor of natural or legal persons in the private sector. At the national, departmental, district, and municipal levels, the Government may, with the resources of the respective budgets, sign contracts with nonprofit private entities of recognized capability in order to promote programs and activities of public interest, in accordance with the National Plan and sectional development plans. The National Government shall regulate the matter. ARTICLE 355 PARAGRAPH