Agreement Amending and Adding to the Programmatic Classification (General Typology)

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DOF: 13/06/2025

AGREEMENT amending and adding to 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 Governmental Accounting, approved the following:

AGREEMENT AMENDING AND ADDING TO THE PROGRAMMATIC CLASSIFICATION (GENERAL TYPOLOGY)

CONSIDERING

That on December 31, 2008, the General Law of Governmental Accounting (LGCG) was published in the Official Gazette of the Federation, which aims to establish the general criteria governing Governmental 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 by which the Programmatic Classification (General Typology) is issued.

That the modernization of the programmatic structure represents a fundamental measure to strengthen the quality of spending and improve 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.

That the programmatic structure constitutes the organizing axis of the budgetary exercise, 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, allowing for a more precise response to demands for transparency, accountability, and control of the use of public resources; therefore, it is considered necessary to reorder programs under more appropriate budgetary modalities and generate a structure linked to the achievement of results.

That it is currently indispensable to review and adapt this instrument to the new challenges faced by public entities both at the federal and state and municipal levels, in two fundamental aspects: the incorporation of new public activities related to innovation and the environment, and the need to strengthen its applicability for public entities.

That governmental activities have evolved significantly, driven by technological transformations, economic globalization, and environmental crises, so that currently governments around the world allocate increasing resources to technological innovation, scientific research, experimental development, and environmental protection, which must be recognized in the programmatic structure through the incorporation of two new modalities: "Q: Research and Development", and "V: Environmental Protection and Conservation Services".

That the State's capacity to produce, systematize, and apply knowledge, whether on environmental, economic, health, or infrastructure issues, requires formal recognition in the programmatic structure. The creation of Modality "Q", "Research and Development", responds to the urgent need to recognize and make visible governmental activities related to knowledge production and applied innovation. In the contemporary context, the generation of scientific and technical information has become a fundamental input for effective and evidence-based public decision-making.

That without a specific programmatic space, these activities tend to dilute into generic categories, losing visibility and budgetary priority, given that governmental innovation not only implies the adoption of emerging technologies but also the development of own solutions to complex public problems. Elements such as technical studies, field analysis, specialized laboratories, and the production of censuses and surveys of public interest are activities that drive substantive improvements in the formulation and implementation of public policies.

That currently, programs oriented towards ecosystem conservation, protection of priority species, environmental restoration, and sustainable use of the environment lack a programmatic category that adequately distinguishes them within public spending; therefore, the inclusion of Modality "V", "Environmental Protection and Conservation Services", is essential in light of the growing recognition of the climate crisis and biodiversity loss as critical threats to the well-being of societies.

That a more precise classification will facilitate the planning, execution, and evaluation of these activities, so having a specific modality will allow greater visibility for environmental actions as strategic components of sustainable development; this would include, among others, reforestation programs, management of protected natural areas, environmental monitoring services, and protection of critical habitats.

That budgetary recognition of environmental services will contribute to strengthening the green economy approach in public finances, promoting investments in ecological restoration, natural risk mitigation, and community resilience.

That it is necessary to promote a programmatic restructuring that responds to the commitment to the efficiency of public spending, administrative simplification, and transparency in the use of resources, in order to consolidate an organizational base for the budget that allows showing greater clarity and monitoring of the priorities of federal, state, and municipal governments, and that allows transitioning towards a more coherent, strategic, and results-oriented exercise of spending, aligning it with both international best practices and the specific needs of public management at the three levels of government in Mexico.

That the programmatic structure represents a fundamental measure to strengthen the quality of spending and improve public decision-making, so it is indispensable to adapt this classifier to the new challenges faced by governments, both at the federal and subnational levels, taking into consideration the need to strengthen its applicability for states and municipalities, which allows clearly distinguishing programs oriented towards new public functions, such as technology incubation, promotion of clean energy, ecosystem restoration, or promotion of environmental services, which will be reflected in the Financial Statements of public entities as part of their assets, in congruence with the regulations issued by CONAC and the objectives of the LGCG.

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

AGREEMENT AMENDING AND ADDING TO THE PROGRAMMATIC CLASSIFICATION (GENERAL TYPOLOGY)

.

SINGLE ARTICLE. The Agreement by which the Programmatic Classification (General Typology) is issued is amended, adding the modalities Q Research and Development, and V Environmental Protection and Conservation Services; updating the description of the types that group the modalities, as well as their General Characteristics.

Object

To establish the classification of the different types of public interventions carried out through budgetary programs implemented by public entities, which will allow organizing, in a representative and homogeneous manner, the resource allocations in said budgetary programs.

Scope of Application

These provisions are mandatory for public entities: Executive, Legislative, and Judicial branches of the Federation and of the federal entities; federal and state autonomous bodies; municipal councils; and entities of the para-state public administration, whether federal, state, or municipal.

In the case of the Federation, the information referred to in this standard will be carried out in accordance with what is established in the Federal Budget and Fiscal Responsibility Law and other applicable regulatory provisions.

When public entities exercise federal resources, the provisions in the previous point shall apply.

Programmatic Classification

The programmatic classification is presented below:

Programmatic Classification

Budgetary Programs

Subsidies: Social and Private Sector or Federal Entities and Municipalities

Subsidies subject to Operating Rules

S

Subsidies subject to Operating Guidelines

U

Goods, Services, and Public Infrastructure

...

B

...

E

Investment Projects in Infrastructure and Public Works

K

Performance of Government Functions

Functions of the Armed Forces

A

Promotion, Support, and Services for Economic and Social Development

F

...

G

Attention to Disasters from Natural Events

N

Articulation, Coordination, and Implementation of Public Policies

P

Research and Development

Q

Environmental Protection and Conservation Services

V

Administrative and Support for Budgetary Management

Support for the Development of Government Functions

M

Support for Good Governance and Management Improvement

O

Specific Budgetary Provisions and Reallocations

R

...

W

Commitments, Fulfillment of Obligations, and Other Contributions

...

C

...

D

Accruals from Previous Fiscal Years (ADEFAS)

H

Federal Contributions

I

...

J

...

L

...

T

...

Y

...

Z

The general characteristics of the programmatic classification are presented in the annex.

Annex

Programmatic Classification

Budgetary Programs

General Characteristics

Subsidies: Social and Private Sector or Federal Entities and Municipalities

Subsidies subject to Operating Rules

S

Considers transfers delivered directly to the population to guarantee the exercise of fundamental rights or to promote the development of priority activities of general interest, and are subject to Operating Rules that are published annually with the objective of transparentizing and ensuring the efficient, effective, timely, and equitable application of assigned public resources.

Subsidies subject to Operating Guidelines

U

Considers activities for the delivery of subsidies between different orders of government, civil associations, and the private sector or other applicable legal figure, delivered through agreements or other applicable instruments, to promote the development of priority social or economic activities.

Goods, Services, and Public Infrastructure

...

B

Considers activities carried out to create, manufacture, and/or elaborate tangible goods that are the competence of the Public Sector, to satisfy demands of general interest, including activities related to transformation through a productive process and that contribute to the well-being of the population and, in exceptional cases, destined to the private sector, via commercialization. Does not consider inputs and final goods necessary for the provision of a public service; said inputs and goods are part of public interventions classified with modality E.

...

E

Considers activities carried out by the public sector directly, regularly, and continuously, to satisfy demands and needs of society, in attention to the fundamental rights of the population. Among other interventions with these characteristics, in an enumerative but not limiting manner of the particular cases that exist at the three levels of government, are the provision of educational services, recreation, sports, cultural, health protection and care, social assistance, public and citizen security, public transport, legal, procedures, and basic services.

Investment Projects in Infrastructure and Public Works

K

Considers activities destined to the construction and major maintenance of social, economic, or governmental infrastructure in the matter of construction of works with social impact, and which contemplate the different stages of the works: elaboration of pre-investment studies, execution of socio-economic impact projects, construction and major maintenance of infrastructure to ensure its viability, functioning, and conservation. Considers the entire flow of the investment project cycle from budgeting and provision of necessary resources, the necessary studies for registration in the portfolio, implementation, monitoring, and conclusion of projects in all sectors.

Performance of Government Functions

Functions of the Armed Forces

A

Considers activities related to the planning and operation of the Army, Navy, Mexican Air Force, and National Guard, as well as the administration of military affairs inherent to the guarantee of national sovereignty.

Promotion, Support, and Services for Economic and Social Development

F

Considers activities destined to the promotion and support of economic activities, the social sector of the economy, economic sectors, and strategic actors to potentiate their growth and development, as well as to provide and facilitate the economic development of production and commercialization.

...

G

Considers activities destined to the regulation, verification, and inspection of economic, sanitary, consumption, and private, social, and public sector agents' activities.

Attention to Disasters from Natural Events

N

Considers activities for the prevention and attention to emergencies and disasters caused by natural events.

Articulation, Coordination, and Implementation of Public Policies

P

Considers activities of planning, coordination, evaluation, monitoring, and issuance of guidelines and other public policy instruments that allow the conduct and implementation of programs, projects, and actions, among other interventions with these characteristics that are carried out at the three levels of government.

Research and Development

Q

Considers activities to promote the development of innovation, technological transformation, research, and applied science for decision-making, as well as for the improvement of governmental and productive processes.

Environmental Protection and Conservation Services

V

Considers activities oriented towards the protection, conservation, knowledge, development, and sustainable use of natural resources, ecosystems, species, and wildlife, and which, ultimately, allow the regulation and support of life.

Administrative and Support for Budgetary Management

Support for the Development of Government Functions

M

Considers activities aimed at generating the material, technical, human, technological, and financial conditions necessary for the provision of a service and/or public good, or any other activity aimed at the benefit of citizens through another Budgetary Program.

This modality allows identifying the necessary elements for the operation of public institutions outside of substantive operations, and where the recipients are public entities.

Support for Good Governance and Management Improvement

O

Considers activities of control, auditing, and internal evaluation of governmental management to ensure the effectiveness, efficiency, economy, transparency, and honesty of public service for the improvement of management.

Specific Budgetary Provisions and Reallocations

R

Considers contributions to trusts, salary and economic provisions, and for contributions to social security, as well as, in an exceptional manner, specific activities that cannot be classified in the other budgetary modalities, due to their particular character or special operational requirements.

...

W

Considers allocations to recoverable expenditures and in favor of third parties for amounts withheld derived from contractual and legal relationships.

Commitments, Fulfillment of Obligations, and Other Contributions

...

C

Budgetary allocations established in the Fiscal Coordination Law that provide for participations to federal entities and municipalities, and in the equivalent local legislation.

...

D

Allocations destined to cover the financial commitments of the State.

Accruals from Previous Fiscal Years (ADEFAS)

H

Considers obligations accrued and pending payment by public entities at the close of the previous fiscal year, for which there was a budgetary allocation with a balance available at the close of the fiscal year in which they were accrued.

Federal Contributions

I

Considers federal contributions made to federal entities and municipalities through Ramo 33, as well as federal expenditure reallocated to federal entities, in accordance with the Fiscal Coordination Law.

...

J

Considers legal obligations related to the payment of pensions and retirements, carried out by various public entities at the federal or state level, such as the Mexican Social Security Institute, Institute of Security and Social Services for State Workers, Institute of Social Security for the Mexican Armed Forces, Petróleos Mexicanos, Federal Electricity Commission, among others.

...

L

Considers obligations related to indemnifications and obligations derived from final resolutions issued by competent authority.

...

T

Considers legal obligations related to the payment of social security contributions.

...

Y

Considers contributions provided for in section IV of article 19 of the Federal Budget and Fiscal Responsibility Law or its equivalent in accordance with applicable local regulation at the state level.

...

Z

Considers contributions provided for in article 19 of the Federal Budget and Fiscal Responsibility Law, distinct from modality "Y".

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 elaboration of the 2026 Expenditure Budget Project.

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

SECOND. - The Federal Entities, in compliance with what is provided by article 7, second paragraph of the General Law of Governmental 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 of the LGCG, the Technical Secretariat of CONAC will keep a record on an Internet page of the acts that public entities of the federal entities, municipalities, and territorial demarcations of Mexico City carry out to adopt the Council's decisions. For these purposes, the Accounting Harmonization Councils of the Federal Entities 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 fixed in the previous transitory provision.

In Mexico City, at fourteen hours and thirty minutes on June 09 of the year two thousand twenty-five, based on articles 11 of the General Law of Governmental 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 Operating Rules of the National Council for Accounting Harmonization, the Head of the Governmental 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 7 useful pages, initialed and collated, corresponds with the text of the Agreement by which the Programmatic Classification (General Typology) is amended and added, approved by the National Council for Accounting Harmonization, which was available to the members of said Council in its second session held, in first call, on June 09 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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