Es común que los alcaldes y gobernadores requieran modificar el Plan de Desarrollo Territorial aprobado por la asamblea o concejo, durante su ejecución. Siendo la planeación un proceso sujeto a cambios, puede ser legítima su modificación si esos cambios obedecen a variaciones sustanciales en las realidades territoriales.
La Ley 152 de 1994 establece que si durante la vigencia del Plan de Desarrollo Territorial- PDT se establecen nuevos planes del nivel más amplio, el alcalde o gobernador podrá presentar para la aprobación del concejo municipal o asamblea departamental, ajustes a su plan plurianual de inversiones, con el fin de hacerlo consistente con el Plan de mayor nivel jerárquico.
La Corte Constitucional en Sentencia No. C-015/96 contempla la posibilidad de hacer reformas al Plan Nacional de Desarrollo, que acorde con la Ley 152 de 1994, dicha posibilidad se amplía a los planes de desarrollo de las entidades territoriales. No obstante, las modificaciones y ajustes que se hagan se debe mantener el equilibrio financiero, lo que pone en consideración el proceso de modificación como un ejercicio justificado y articulado con otros instrumentos de planeación, en especial con el sistema presupuestal.
La decisión de modificar el Plan de Desarrollo debe considerar no sólo el tiempo que ésta lleva, sino su justificación y grado de relevancia que afecte de manera significativa su ejecución. Es necesario determinar de manera objetiva que las modificaciones no alteran o revierten el contenido de lo ya aprobado. Es por esta razón que es necesario especificar por qué razones se debe hacer una modificación siguiendo el proceso de su aprobación.
El cambio de un plan de desarrollo de nivel territorial más amplio no conlleva obligatoriamente a la modificación de los demás. Por tal razón, es la propia entidad territorial la encargada de decidir y generar la consistencia del plan de inversiones con el nuevo plan de desarrollo de nivel superior, si así lo considera pertinente. La modificación que desee adelantar la autoridad administrativa territorial ante la asamblea o el concejo deberá ser únicamente en lo que respecta al plan plurianual de inversiones (PPI), es decir, la norma no establece la posibilidad de ajustar la parte estratégica del PDT durante su entrada en vigor y ejecución.
El Plan Plurianual de Inversiones articula la parte estratégica del Plan de Desarrollo Territorial con las finanzas del territorio a nivel de programas. Es decir, el PPI debe identificar la fuente de financiación de los programas dispuestos en la estructura programática del PDT. En este sentido, para la elaboración o revisión del plan plurianual de inversiones deberá tener en cuenta el Sistema Presupuestal.
El sistema presupuestal es esencial para la viabilidad financiera de los proyectos contenidos en el plan de desarrollo. La correcta planificación y proyección de los ingresos y gastos en el Marco Fiscal de Mediano Plazo MFMP y en el Plan Financiero permite a las entidades identificar cuántos recursos tendrán disponibles a lo largo del tiempo, y en qué medida podrán financiar los proyectos prioritarios. Si bien el Plan de Desarrollo establece qué se desea hacer, el sistema presupuestal define cómo y cuándo se puede hacer, asignando los recursos necesarios y priorizando las inversiones en función de la capacidad financiera de la entidad territorial.
En conclusión, los planes de desarrollo territoriales, y en particular el Plan Plurianual de Inversiones, pueden ser modificados cuando las circunstancias lo exijan, siempre que estas modificaciones sean justificadas y aprobadas mediante los procedimientos establecidos en la Ley 152 de 1994.
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