22 53. That with regard to payment of the indemnities and compensations ordered in favor of the victims and their next of kin, as well as the costs and expenses in favor of the representatives, the State and the representatives have referred to several aspects, which will be analyzed in the following order: a) the payments made and steps taken in this sense; b) the payment of interests on delayed payments; c) the exchange rate used; d) the modalities of delivery of the payments; e) the situation of risk generated by the public summons to make the payments; f) costs and expenses. a) The payments made and the steps taken 54. That the State informed that, through Order 3666 of December 17, 2007 of the Ministry of Internal Affairs and Justice, on the 27 day of the same month and year it had ordered compliance with the Judgment and the opening of a savings account with daily returns at the Banco Agrario de Colombia. It expressed that it had made “the payment of the compensations through a global account, and that they may be withdrawn at any branch of the Banco Agrario de Colombia throughout the country by each of the beneficiaries, with the mere presentation of their identification document.” Likewise, the State informed of a meeting with the representatives on May 29, 2007 in which it informed them “that the Ministry of Internal Affairs and Justice could take care” of the payment of the compensations; the issuing by the Ministry of the Treasury and Public Credit if the Certificate of Budgetary Availability No. 342 for thirteen thousand one hundred and fifty four million one hundred and forty seven thousand nine hundred and sixty Colombian pesos ($13.154.147.960,00); the request made by the State to the representatives for the addresses and telephone numbers of the beneficiaries, responding to the fact that payment would be made directly to them; the forwarding to the Ministry of Internal Affairs and Justice, by the Banco Agrario, of the project for the agreement on bank payment services for the settlement of the compensations to the beneficiaries; the Order of the Ministry of Internal Affairs and Justice No. 825 of April 3, 2008 that orders the compliance with the judgment and makes the distribution per beneficiary, of the settlement and value that corresponds to each of them, whose consigned values were generating daily returns as of the date of the deposit, that is, since December 27, 2007; an official letter of April 24, 2008 through which the State notified order No. 825 to five beneficiaries, informing them of the procedure to be followed in order to make the payment effective; an official letter of April 28, 2008, through which the State communicated order No. 825 to the representatives and asked them to communicate it to the beneficiaries. Likewise, it presented a publication of the newspaper “El Tiempo” of June 7, 2008, in which it informs the beneficiaries that they may access the collection of the compensations as stipulated in Article two of order 825. It also stated that through order 1561 of June 10, 2008 it ordered the payment of the amount that corresponded to the victims identified in the Judgment as next of kin of the direct victim, regarding those who did not present any new next of kin. 55. That the State detailed during the hearing the proceedings in force at a domestic level in order to comply with the payment of the compensations ordered by the Court. In this sense, within the framework of different regulations and decrees, it stated that as a first measure the beneficiary shall present the request for payment before the entity in charge of the same, which is later forwarded in consultation to the Ministry of the Treasury and Public Credit – Tax and National Customs Department – so it may inform of the existence of any tax debt, in which case it is paid from the corresponding compensation.