f) Violating the obligation to use all above-budget income to reduce public debt as stipulated by Article 12.5 of Organic Law 2/2012, of 27 April, on Budget Stability and Financial Sustainability, or failing to observe the obligation to use any budget surplus to reduce net indebtedness in the terms set forth in Article 32 of said Organic Law. g) Performing a credit transaction or issuing debt without the necessary authorization, failing to adhere to the terms of any such authorization given, or exceeding the limits set forth in Organic Law 2/2012, of 27 April; Organic Law 8/1980, of 22 September, on the Financing of the Autonomous Communities; or the Consolidated Text of the Act Regulating Local Tax Authorities passed via Royal Legislative Decree 2/2004, of 5 March. h) Failing to adopt the measures necessary to mitigate default risk promptly when warning has been given as provided for in Article 19 of Organic Law 2/2012, of 27 April. i) Entering into a collaboration agreement or awarding a grant to a Public Administration without first obtaining a report approving the measure from the Ministry of the Treasury and Public Administrations, as required by Article 20.3 of Organic Law 2/2012, of 27 April. j) Failing to present the financial plan or rebalancing plan required by Article 23 of Organic Law 2/2012, of 27 April, or failing to implement said plans in a timely manner. k) Violating the duty to publish or supply information provided for in budgetary or—when a formal request has been issued—financial legislation. l) Failing to justify budget variance or, when requested to do so, failing to introduce new measures into the financial plan or rebalancing plan pursuant to Article 24.3 of Organic Law 2/2012, of 27 April. m) Failing to adopt the measures set forth in the financial plan or rebalancing plan, as appropriate, pursuant to Articles 21 and 22 of Organic Law 2/2012, of 27 April. n) Failing to resolve to render funds unavailable or failing to create a deposit when requested to do so pursuant to Article 25 of Organic Law 2/2012, of 27 April. ñ) Failing to resolve to render funds unavailable, to create a deposit when requested to do so, or to implement the measures proposed by the Expert Committee when formally requested to do so by the Government, as provided in Article 26.1 of Organic Law 2/2012, of 27 April. o) Disobeying Government instructions to execute the measures provided for in Article 26.1 of Organic Law 2/2012, of 27 April. p) Violating the duty of accountability set forth in Article 137 of Act 47/2003, of 26 November, on Budgeting, or other applicable budgetary legislation. Article 29. Disciplinary infractions. 1. The following constitute very serious infractions: 23