-85g) as regards the collective agreements on compensation benefits, the judgment is at the enforcement stage. The Primer Juzgado Especializado de Lima (First Specialized Court of Lima) has issued orders related to enforcement. Pursuant to applicable law, the monetary obligations which are to be discharged from the budget of a public agency must be scheduled in advance in order to provide sufficient funds in the forthcoming budget periods. The Municipalidad de Lima Metropolitana (Municipality of Metropolitan Lima) has already made the necessary provisions; h) among the different decisions indiscriminately included in the application, there are some that are but declaratory in nature, which do not contain any specific order, do not refer to any dismissal, do not identify any person whatsoever and therefore are not subject to compliance or noncompliance. The analysis of the decisions of July 27 and November 16, 1998 and other decisions handed down by the Sala Corporativa Transitoria de Derecho Público (Corporate Provisional Public Law Chamber) “fall within this category;” consequently, the State requests the court that the decisions of July 27 and November 16, 1998 be excluded because they do not contain any order; i) as regards the ESMLL case, the court proceeding is still pending and is now at the enforcement stage. The identification by name of the persons included in the scope of the decision of the Tribunal Constitucional (Constitutional Court) has delayed its completion. The decisions that put an end to the dispute concluded that: (i) the deposit in court has the same effect as payment; (ii) duly notified deposits in court that have not been challenged are valid and have the same effect; and (iii) those workers that have not been notified or that have shown that they were unable to file an objection by reason of a force majeure event are deemed not to have collected their benefits. The No. of persons in this situation amounts to 56; j) reinstatement is factually and legally impossible insofar as ESMLL has ceased to exist. ESMLL workers were not part of the Municipalidad de Lima Metropolitana (Municipality of Metropolitan Lima) for ESMLL was a separate and independent legal entity; and naturally, its workers were subject to labor terms and conditions different from those of the municipal workers. Consequently, it is factually impossible to reinstate employees to an inexistent corporation and it is legally impossible to reinstate them to the Municipality, which was not their employer; k) Peruvian tax law strictly prohibits engaging a worker unless there is a previously established and budgeted vacancy, imposing administrative and criminal liability on the competent officer for violation thereof. Such prohibition is applicable even to the enforcement of a court order, in which case the reinstatement of the worker is suspended until the vacancy and budgetary item become available. Furthermore, there are statutes forbidding to create new positions. “Consequently, the reinstatement of a worker is subject to the possibility that a vacancy is self-generated by an active worker leaving his or her job, for whatever reason.” Austerity regulations are not designed to promote non-compliance with court orders; “rather, they result from the country’s economic situation and the chaotic condition of the public administration in most government agencies;”