Regulatory Alerts2026-06-29 | DOF 5791987Added · Updated
Agreement Amending and Adding the Programmatic Classification (General Typology)
The National Council for Accounting Harmonization amends the General Programmatic Classification by introducing a new Modality X, "Functions for Institutional Governance," and revising the definition of Modality E, "Public Service Provision." Modality X is designated for state responsibilities directed at other public institutions or involving co-responsibilities with the population, such as customs, tax collection, and security intelligence, while Modality E is restricted to direct services satisfying collective needs. This classification becomes effective the day after publication in the Official Gazette and is mandatory for the 2027 Expenditure Budget Project, with federal entities required to publish the agreement within 30 business days.
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