Agreement Amending and Adding the Programmatic Classification (General Typology)

DOF: 29/06/2026

AGREEMENT amending and adding the Programmatic Classification (General Typology)

A logo appears at the margin, stating: National Council for Accounting Harmonization.

The National Council for Accounting Harmonization, based on articles 6, 7, 9, 14, 41, and 46, section III, subsection a) of the General Law of Government Accounting, approved the following:

AGREEMENT AMENDING AND ADDING THE PROGRAMMATIC CLASSIFICATION (GENERAL TYPOLOGY)

CONSIDERING

That on December 31, 2008, the General Law of Government Accounting (LGCG) was published in the Official Gazette of the Federation, which aims to establish the general criteria governing Government Accounting and the issuance of financial information by public entities, in order to achieve their adequate harmonization, to facilitate the recording and auditing of assets, liabilities, income, and expenses by public entities, and, in general, to contribute to measuring the effectiveness, economy, and efficiency of public spending and income.

That within this framework and in compliance with its functions, the National Council for Accounting Harmonization (CONAC) published in the Official Gazette of the Federation on August 8, 2013, the Agreement issuing the Programmatic Classification (General Typology), whose modification was published in the same official dissemination medium on June 13, 2025.

That the issuance of said Agreement has represented a significant advance in the standardization and homogenization of accounting and budgetary criteria in the public sector, strengthening the comparability and transparency of financial information. The issuance and updates carried out in 2013 and 2025, for their implementation in the Expenditure Budget of the Federation for the fiscal years 2014 and 2026, respectively, have allowed the incorporation of relevant improvements in the classification of public spending, as well as in the harmonization of accounting records among the different levels of government. These efforts have contributed to consolidating a more robust regulatory framework for the management of public resources.

That it is necessary to deepen the clarity and precision of the classification of public spending, in order to strengthen its efficiency and provide it with a greater strategic focus. In this sense, it is pertinent to maintain a periodic review of the programmatic classification and continue with the improvement of the criteria established by CONAC so that they serve as an effective guide in the adaptation of interventions at the federal level and by subnational governments. Greater specificity in the classification will allow reflecting with greater fidelity the nature of government actions, improving decision-making, and optimizing the use of public resources based on results and clearer impacts.

That the modernization of the programmatic structure allows strengthening the quality of spending and improving public decision-making, based on the efficient, transparent, and strategic use of public resources as a permanent priority, in congruence with the principles of rationality, effectiveness, and efficiency, by allowing the allocation, monitoring, and evaluation of public resources through budgetary programs, which must contain the traceability of public spending, strengthen the logic of intervention of public policies, and facilitate their evaluation.

That it is necessary to deepen the differentiation of public interventions according to their nature and purpose, in order to consolidate the advances achieved.

That it is fundamental to adequately make visible these activities within public planning and budgeting systems, in order to distinguish them from other interventions oriented towards the provision of services or the support of government management. The correct identification of these functions allows strengthening the understanding of the public value they generate, improving resource allocation, and avoiding misinterpretations regarding their purpose.

That within the current Modality "E", "Provision of Public Services", actions of a heterogeneous nature coexist that, in various cases, do not strictly respond to the logic of direct provision of services to the population to satisfy demands and needs of society. This situation may limit the adequate visibility of such actions and generate distortions in the interpretation of spending and in the evaluation of performance. Therefore, Modality "E" will focus exclusively on the activities carried out by the public sector on a regular and continuous basis, through which services are provided that are received directly by the population, without the mediation of other instances, to satisfy collective demands and needs, as well as access to public services in guarantee of the fundamental rights of the population. This differentiation contributes to improving monitoring and evaluation mechanisms, promoting a results-oriented management and greater accountability to citizens.

That the inclusion of Modality "X", "Functions for Institutional Governance", allows differentiating actions of a heterogeneous nature oriented towards the development of substantive functions of governments, whose deliverables are directed mainly to other public institutions. Having a specific modality for these functions allows making visible actions that relate more to the powers corresponding to public entities, whose implementation results in the execution of activities involving the interaction or participation of the population. These activities represent functions necessary for the fulfillment of State responsibilities, which do not constitute, by themselves, social demands, but focus on government activities, such as customs functions, tax collection, cadastral functions, registry functions, vehicle control, regulation of markets and cemeteries, preservation of documentary, historical, and cultural heritage, management of expropriations, activities associated with the production cycle of electricity and oil, as well as auxiliary services inherent to their development, administration of the penitentiary system, intelligence in security matters, and other government functions with these characteristics.

That these adjustments will contribute to avoiding distortions in the interpretation of public spending, facilitating a more precise reading of the allocation of resources and the objectives pursued by different government actions. Likewise, it will improve monitoring and evaluation processes, by having categories more consistent with the nature of interventions to strengthen programmatic coherence and transparency.

For the above, the National Council for Accounting Harmonization approved the following:

AGREEMENT AMENDING AND ADDING THE PROGRAMMATIC CLASSIFICATION (GENERAL TYPOLOGY)

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SINGLE ARTICLE. The Programmatic Classification (General Typology) is amended, adding Modality X Functions for Institutional Governance, and the General Characteristics of Modality E Provision of Public Services are amended.

Object

...

Scope of application

...

Programmatic Classification

The programmatic classification is presented below:

Programmatic Classification

Budgetary Programs

Subsidies: Social and Private Sector or States and Municipalities

...

...

Goods, Services, and Public Infrastructure

...

...

Performance of Government Functions

...

...

Functions for Institutional Governance

X

Administrative and Support for Budgetary Management

...

...

Commitments, Fulfillment of Obligations, and Other Contributions

...

...

In the annex, the general characteristics of the programmatic classification are presented.

Annex

Programmatic Classification

Budgetary Programs

General Characteristics

Subsidies: Social and Private Sector or States and Municipalities

...

...

...

Goods, Services, and Public Infrastructure

...

...

...

Provision of Public Services

E

Considers activities carried out by the public sector on a regular and continuous basis, through which services are provided that are received directly by the population, to satisfy collective demands and needs, as well as access to public services in guarantee of their fundamental rights. Among other interventions with these characteristics, in an enumerative but not exhaustive manner of the particular cases that exist in the three levels of government, are the provision of educational, recreational, sports, and cultural services; protection and attention to health; social assistance; public transport; legal procedures and basic services; and public and citizen security, excepting the administration of the penitentiary system and intelligence in security matters.

...

...

...

Performance of Government Functions

...

...

...

Functions for Institutional Governance

X

Considers activities oriented towards the fulfillment of the substantive responsibilities of the State at the three levels of government, whose implementation results in actions directed at other public institutions or in actions involving co-responsibilities between the government and the population, but without directly addressing specific demands or needs of society. This modality groups interventions that contribute to the strengthening of institutional governance, without being administrative processes or activities. In an enumerative but not exhaustive manner of the particular cases that exist in the three levels of government, customs functions; tax collection; cadastral functions; registry functions; vehicle control; regulation of markets and cemeteries; preservation of documentary, historical, and cultural heritage; management of expropriations; activities associated with the production cycle of electricity and oil, as well as auxiliary services inherent to their development; administration of the penitentiary system; intelligence in security matters, and other government functions with these characteristics are identified.

Administrative and Support for Budgetary Management

...

...

...

Commitments, Fulfillment of Obligations, and Other Contributions

...

...

...

TRANSITORY PROVISIONS

FIRST.- This Classifier shall enter into force the day following its publication in the Official Gazette of the Federation and shall be used from the preparation of the 2027 Expenditure Budget Project.

The Programmatic information shall be presented as authorized in the Expenditure Budget of the corresponding fiscal year.

SECOND.- The States, in compliance with what is provided in article 7, second paragraph, of the General Law of Government Accounting, must publish this Agreement in the official written and electronic dissemination media within a period of 30 business days following the publication of the present in the Official Gazette of the Federation.

THIRD.- In terms of article 15, third paragraph, of the LGCG, the Technical Secretariat of CONAC will keep a record on an Internet page of the acts that the public entities of the states, municipalities, and territorial demarcations of Mexico City carry out to adopt the Council's decisions. For these purposes, the accounting harmonization councils of the states will send to the Technical Secretariat the information related to said acts to the electronic address conac_sriotecnico@hacienda.gob.mx, within a period of 15 business days counted from the conclusion of the period established in the previous transitory provision.

In Mexico City, at fourteen hours on June 16, two thousand twenty-six, based on articles 11 of the General Law of Government Accounting; 8, section IV, and 23, section IX, of the Internal Regulations of the Secretariat of Finance and Public Credit, and rule 20 of the Operation Rules of the National Council for Accounting Harmonization, the Head of the Government Accounting Unit of the Undersecretariat of Expenditures of the Secretariat of Finance and Public Credit, in my capacity as Technical Secretary of the National Council for Accounting Harmonization, HEREBY STATE AND CERTIFY that the document consisting of 4 useful pages, initialed and collated, corresponds to the text of the Agreement amending and adding the Programmatic Classification (General Typology), approved by the National Council for Accounting Harmonization, which was available to the members of said Council in its extraordinary session held, in first call, on June 16 of this year, a situation that is certified for the corresponding legal effects. The Technical Secretary of the National Council for Accounting Harmonization, Mtro. Gerardo Almonte López. - Initials.

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