{"id":15748,"date":"2026-02-24T14:50:25","date_gmt":"2026-02-24T13:50:25","guid":{"rendered":"https:\/\/ces.gob.gt\/?page_id=15748"},"modified":"2026-05-14T22:17:17","modified_gmt":"2026-05-14T20:17:17","slug":"decreto-101-97-ley-organica-del-presupuesto","status":"publish","type":"page","link":"https:\/\/ces.gob.gt\/index.php\/informacion-publica\/decreto-101-97-ley-organica-del-presupuesto\/","title":{"rendered":"Decreto 101-97 Ley Org\u00e1nica del Presupuesto"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"15748\" class=\"elementor elementor-15748\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-313ee99 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"313ee99\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e0699b1\" data-id=\"e0699b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6d2a4d iconoinfox elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a6d2a4d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"iconoinfo\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" viewBox=\"0 0 512 512\"><defs><style>      .st0 {        fill: #f1752b; 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En caso de no visualizar la informaci\u00f3n requerida, puede acceder al siguiente enlace.\u00a0<\/p>            \t\t\r\n            \t<\/div>\r\n        \t        <\/div>\r\n\r\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-951910b elementor-widget__width-initial elementor-widget elementor-widget-back-core-heading\" data-id=\"951910b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"back-core-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"back-heading default left \">\r\n            <div class=\"title-inner\">        \t\t      \t\t\r\n\t            <span class=\"sub-text \">Transparencia presupuestaria<\/span><h2 class=\"title\"><span class=\"watermark\"><\/span>Decreto 101-97 Ley Org\u00e1nica del Presupuesto<\/h2>\t        <\/div>\r\n\t                    \t<div class=\"description\">\r\n            \t\tEl Decreto 101-97 da vigencia a la Ley Org\u00e1nica del Presupuesto y tiene por finalidad normar los sistemas presupuestarios, de contabilidad integrada gubernamental, de tesorer\u00eda y de cr\u00e9dito p\u00fablico para gestionar el uso adecuado de los recursos del Estado, generar informaci\u00f3n oportuna sobre la ejecuci\u00f3n f\u00edsica y financiera del sector p\u00fablico y evaluar resultados.\nEn este sentido, a continuaci\u00f3n, se da a conocer la informaci\u00f3n del Consejo Econ\u00f3mico y Social de Guatemala relacionada con la ejecuci\u00f3n de recursos nacionales, distribuci\u00f3n anal\u00edtica del presupuesto, modificaciones y transferencias presupuestarias.\n            \t\t\r\n            \t<\/div>\r\n        \t        <\/div>\r\n\r\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ec4981 e-grid e-con-boxed e-con e-parent\" data-id=\"6ec4981\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e4e4deb e-grid e-con-full e-con e-child\" data-id=\"e4e4deb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d080e32 elementor-widget elementor-widget-html\" data-id=\"d080e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\/* CONTENEDOR GENERAL GRID *\/\n.pdf-grid {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 20px;\n}\n\n\/* CADA TARJETA *\/\n.rectangle {\n    flex: 1 1 220px;\n    max-width: 250px;\n    height: 220px;\n\n    display: flex;\n    flex-direction: column;\n    align-items: center;\n    justify-content: flex-start;\n\n    padding: 20px;\n    border: 1px solid #dcdcdc;\n    border-radius: 12px;\n    background: #fff;\n\n    text-align: center;\n    text-decoration: none !important;\n    transition: all 0.3s ease;\n    cursor: pointer;\n}\n\n\/* ICONO *\/\n.pdf-icon {\n    margin-bottom: 12px;\n}\n\n.pdf-icon img {\n    width: 42px;\n    height: auto;\n    transition: all 0.3s ease;\n}\n\n\/* TEXTO *\/\n.pdf-text {\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    flex-grow: 1;\n}\n\n.pdf-text h6 {\n    margin: 0;\n}\n\n.pdf-title {\n    color: #6f6f6f;\n    line-height: 1.3;\n    transition: all 0.3s ease;\n}\n\n.pdf-title strong {\n    font-weight: 700 !important;\n    display: block;\n    margin-bottom: 4px;\n    color: #6f6f6f;\n}\n\n\/* HOVER *\/\n.rectangle:hover .pdf-title,\n.rectangle:hover .pdf-title strong {\n    color: #f05a28;\n}\n\n\/* OPCIONAL: leve elevaci\u00f3n *\/\n.rectangle:hover {\n    transform: translateY(-4px);\n    box-shadow: 0 6px 18px rgba(0,0,0,0.08);\n}\n\n\/* RESPONSIVE *\/\n@media (max-width: 1024px) {\n    .rectangle {\n        flex: 1 1 calc(50% - 20px);\n        max-width: none;\n    }\n}\n\n@media (max-width: 600px) {\n    .rectangle {\n        flex: 1 1 100%;\n        max-width: none;\n    }\n}\n<\/style>\n\n<div class=\"pdf-grid\">\n\n    <!-- BLOQUE 1 -->\n    <a class=\"rectangle\" href=\"https:\/\/ces.gob.gt\/index.php\/informacion-publica\/articulo-4-rendicion-de-cuentas\/\">\n        <div class=\"pdf-icon\">\n            <img decoding=\"async\" src=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2026\/05\/iconos-nuevos-01.jpg\" alt=\"Art\u00edculo 4\">\n        <\/div>\n        <div class=\"pdf-text\">\n            <h6>\n                <span class=\"pdf-title\">\n                    <strong>ART\u00cdCULO 4.<\/strong>\n                    Rendici\u00f3n de Cuentas.\n                <\/span>\n            <\/h6>\n        <\/div>\n    <\/a>\n\n    <!-- BLOQUE 2 -->\n    <a class=\"rectangle\" href=\"https:\/\/ces.gob.gt\/index.php\/informacion-publica\/articulo-17-ter-informes-en-sitios-web-y-comisiones-de-trabajo-del-congreso-de-la-republica\/\">\n        <div class=\"pdf-icon\">\n            <img decoding=\"async\" src=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2026\/03\/17terv5.jpg\" alt=\"Art\u00edculo 17 Ter\">\n        <\/div>\n        <div class=\"pdf-text\">\n            <h6>\n                <span class=\"pdf-title\">\n                    <strong>ART\u00cdCULO 17 Ter.<\/strong>\n                    Informes en Sitios Web y Comisiones de Trabajo del Congreso de la Rep\u00fablica.\n                <\/span>\n            <\/h6>\n        <\/div>\n    <\/a>\n\n    <!-- BLOQUE 3 -->\n    <a class=\"rectangle\" href=\"https:\/\/ces.gob.gt\/index.php\/informacion-publica\/articulo-32-modificaciones-y-transferencias-presupuestarias\/\">\n        <div class=\"pdf-icon\">\n            <img decoding=\"async\" src=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2026\/03\/CES-iconos-32-2.jpg\" alt=\"Art\u00edculo 32\">\n        <\/div>\n        <div class=\"pdf-text\">\n            <h6>\n                <span class=\"pdf-title\">\n                    <strong>ART\u00cdCULO 32.<\/strong>\n                    Modificaciones y Transferencias Presupuestarias.\n                <\/span>\n            <\/h6>\n        <\/div>\n    <\/a>\n\n    <!-- BLOQUE 4 -->\n    <a class=\"rectangle\" href=\"https:\/\/ces.gob.gt\/index.php\/informacion-publica\/17-bis-gestion-presupuestaria-por-resultados\/\">\n        <div class=\"pdf-icon\">\n            <img decoding=\"async\" src=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2026\/03\/17terv3.jpg\" alt=\"Art\u00edculo 17 BIS\">\n        <\/div>\n        <div class=\"pdf-text\">\n            <h6>\n                <span class=\"pdf-title\">\n                    <strong>ART\u00cdCULO 17 BIS.<\/strong>\n                    Acceso a la Informaci\u00f3n de la Gesti\u00f3n Presupuestaria por Resultados.\n                <\/span>\n            <\/h6>\n        <\/div>\n    <\/a>\n\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Este nuevo sitio web se encuentra en proceso de actualizaci\u00f3n peri\u00f3dica y continua. En caso de no visualizar la informaci\u00f3n requerida, puede acceder al siguiente enlace.\u00a0 Transparencia presupuestaria Decreto 101-97 Ley Org\u00e1nica del Presupuesto El Decreto 101-97 da vigencia a la Ley Org\u00e1nica del Presupuesto y tiene por finalidad normar los sistemas presupuestarios, de contabilidad&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4734,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-15748","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/15748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/comments?post=15748"}],"version-history":[{"count":118,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/15748\/revisions"}],"predecessor-version":[{"id":17728,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/15748\/revisions\/17728"}],"up":[{"embeddable":true,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/4734"}],"wp:attachment":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/media?parent=15748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}