Agreement Modifying the General Provisions on Treasury Functions

DOF: 15/02/2023

AGREEMENT modifying the General Provisions on Treasury Functions

A seal with the National Emblem appears on the margin, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.

MARÍA ELVIRA CONCHEIRO BÓRQUEZ, Federation Treasurer, based on Articles 31, fraction XXXII of the Organic Law of the Federal Public Administration; 1, 2, fractions I, V, VII and XII, 5, 6, 17, 18, 20, 21 and 26 of the Federation Treasury Law; 18, 19, 20, 21 and 22 of the Regulations of the Federation Treasury Law; 3 and 51 of the Federal Budget and Fiscal Responsibility Law; and 11, fractions II and III of the Internal Regulations of the Ministry of Finance and Public Credit, and

CONSIDERING

That on November 30, 2018, the General Provisions on Treasury Functions were published in the Official Gazette of the Federation;

That on December 16, 2019, modifications to the General Provisions on Treasury Functions were published in the Official Gazette of the Federation;

That it is convenient to update the operation of the Single Treasury Account System so that the administration of federal public resources is carried out in a more transparent, efficient, and timely manner;

That the Federation Treasury, operating in accordance with best practices, considers it appropriate that the requirements and procedures for granting bank account authorizations to Departments and Entities meet criteria that allow for a greater degree of certainty regarding their exceptional nature, and

That as a consequence of the dynamism in the performance of treasury functions, it is necessary to adapt the General Provisions on Treasury Functions in order to continue consolidating a Federation Treasury that contributes to the transformation of the country, therefore I have deemed it appropriate to issue the following:

AGREEMENT MODIFYING THE GENERAL PROVISIONS ON

TREASURY

FUNCTIONS

Sole Article. - PROVISIONS 35, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49,

50 and 51 are REFORMED, and PROVISIONS 45 Bis, 45 Ter, 45 Quater, Section Sixth titled "On monthly balances, interest, and refunds of bank accounts authorized by exception" in Chapter III of Title Two, with its provisions 51-A and 51-B, are ADDED, to read as follows:

" 35. For the purposes of the Treasury informing about the localities referred to in Article 18, fraction

III, subsection c) of the Regulations, the localities that do not have banking services will be those located in municipalities that do not have a channel of access to ATMs, branches, or banking correspondents, where withdrawals and deposits can be made, in accordance with the most recent publication of the document regarding financial inclusion published by the National Banking and Securities Commission. "

" 37. For the purposes of Article 18, fourth paragraph of the Law, Departments and Entities must

present to the Treasury the request for authorization for the opening of the bank account, which must

comply with the following requirements:

I. Be signed by the Comptroller or the Head of the Administration and Finance Unit or equivalent, and

indicate the following:

a) Expressly the exception of Article 18 of the Regulations in which the opening of the

bank account is justified, which must be duly founded and motivated.

b) Specify the impossibility of the Concentration

or payment not being able to be carried out through the

Checking Account or the bank accounts in the name of the Treasury.

c) Indicate the source of the resources with which the bank account will be financed.

d) The object and purpose of the bank account in accordance with the Technical and Operational

Specifications.

e) The validity of the bank account, in terms of what is stated in provision 41 of these

General Provisions.

f) Expected interest rate of the bank account.

g) Indicate an email address to receive notifications that according to these General Provisions

must be carried out through this medium.

For the purposes of the above, the request for authorization for the opening of the bank account

corresponding, must invariably carry a copy of knowledge to the head of the Department or

Entity in question.

II. Attach the form for bank account opening request provided for in the Technical

and Operational Specifications.

III. Indicate the name and position of the public servants authorized to sign the

banking contract respectively, among which must invariably be found the head of the Department or

Entity in question, as well as the Comptroller or the Head of the Administration and Finance Unit

or

equivalent of these.

IV. Indicate the name and position of the public servants authorized to carry out the operations

of the respective banking contract.

V. Attach a certified copy of the appointment and valid institutional credential of each of the

public servants referred to in this provision.

VI. Justification for the choice of the credit institution in which the bank account will be opened, in

accordance with the Technical and Operational Specifications.

The Treasury will issue within a maximum period of fifteen business days counted from the receipt of the

request referred to in this provision, the authorization for the Department or Entity in question to

carry out the opening of the corresponding bank account. To carry out the opening of the bank

account, the Department or Entity will have a period of twenty business days counted from its notification,

extendable, for one occasion and for the same period, prior to a justified and signed request by the Comptroller

or the Head of the Administration and Finance Unit or equivalent, which must invariably

contain a copy of knowledge to the head of the Department or Entity in question.

The authorization referred to in the preceding paragraph will be issued in two original and equally

valid copies, which will be delivered to the applicant, one of which must be delivered to the credit institution.

38. For the opening of bank accounts in accordance with Article 19 of the Regulations, the following

must be complied with:

I. For the purposes of fraction IV of Article 19 of the Regulations, the Treasury will provide the elements

of identification of the bank account, taking into account the information provided by the Department or

Entity in the request and the form provided for in provision 37 of these General Provisions, and in

accordance with the following requirements:

a) Start with the letter "R".

b) Followed immediately without spaces with the branch key of 2 digits and the responsible unit key of 3 digits.

c) Indicate the object and purpose of the bank account in accordance with the Technical Specifications

and

operational.

d) Indicate a brief description of the object of the bank account.

e) Agreed interest rate of the bank account.

II. For the purposes of fraction VI of Article 19 of the Regulations, bank accounts must be opened with

the same Federal Taxpayer Registry contained in the authorization granted.

39. For the purposes of what is provided in Article 18, fourth paragraph of the Law and regarding bank

accounts to which subaccounts are associated, only one will be authorized and inscribed in the Account Registry,

always

provided that:

I. They comply with the requirements provided for in provision 37 of these General Provisions.

II. Resources enter only through the centralizing bank account and through it they will be

transferred to the subaccounts.

III. Subaccounts report a zero balance at the end of each month.

IV. Subaccounts can be associated with a resource disposal ceiling.

V. Subaccounts

have no resource movements between them.

VI. A statement of account of the centralizing account is obtained that details the records of all

the

subaccounts.

VII. Subaccounts are specified in the bank account opening contract corresponding.

VIII. Information regarding all subaccounts is provided to the Treasury, in the terms

provided for in provision 50 of these General Provisions and in accordance with the Technical

Specifications

and operational.

Regardless of the above and with the aim of being able to authorize the registration of the

bank account, the Treasury may request by letter to Departments or Entities other

characteristics or requirements that, in each case, it considers necessary.

The bank accounts referred to in this provision may only have the levels of

subaccounts that the Treasury previously authorizes, which must invariably observe the requirements

provided for in this provision.

Subaccounts of bank accounts that have a validity greater than 12 months, and that do not report

records in the last 6 months, must be canceled in order to carry out their update in the

Account Registry.

40. Once the Department or Entity carries out the opening of the authorized bank account referred to in the

second paragraph of provision 37 of these General Provisions, it must send to the

Treasury, within a period not exceeding ten business days following the opening of the bank account,

the request for the inscription of said account in the Account Registry, in which it indicates the number of the

letter containing the authorization and must send through electronic means and in accordance with what is established

in the Technical and Operational Specifications, the following documentation:

I. Confirmation of data written by the Federal Government attention area of the credit institution

with the following information:

a) Date of opening of the bank account.

b) Name of the bank account.

c) Bank account number.

d) Standardized banking key number (CLABE).

e) Agreed interest rate of the bank account.

f) Federal Taxpayer Registry and name of the Department or Entity with which the

account

bank was opened.

II. Complete contract, in which the express consent must be recorded for the Treasury to have

access to the consultation of movements and balances of the bank account through electronic means

applicable, including cover and annexes.

III. Signature registration card issued by the credit institution, prepared on letterhead paper of the

Federal Government attention area, which contains the name and signature of the public servants

authorized to issue operation instructions on the bank account, which must also contain

name and signature of the banking official, as well as the seal of the attention area.

This card must also comply with the following requirements:

a) Contain the names and signatures of each of the public servants authorized and

authorized by the Department or Entity to issue instructions on bank accounts.

b) The spaces dedicated to the registration of name and signature of authorized persons in the account

bank that are not occupied, cannot remain blank, so they must be filled with one or

more "X" or with the words CANCELED or NULL.

The Treasury will confirm to the Department or Entity the definitive inscription of the bank account in the

Account Registry, within a maximum period of thirty business days counted from the date of receipt of

the request.

If the Department or Entity opens the respective bank account and does not send the documentation provided for in

this provision within the period indicated, or errors or inconsistencies are detected in said documentation,

the Treasury will request by email the submission of the documentation and, if applicable, the

corresponding clarifications within a maximum period of five business days counted from the day after

that in which the request was made; in case of not complying with the request, the Treasury will leave

without effect the authorization granted, and the Department or Entity must cancel the next business day said

account and send to the Treasury the confirmation of such cancellation issued by the credit institution, within

a maximum period of five business days following that to which it is notified of such determination.

41. The authorization for the opening of the corresponding bank account will be valid in the fiscal

year in which it is granted, and the bank account must be closed within the first 15 natural days of the

following year. This, except in cases where the Treasury authorizes a longer period, in accordance with the

operational needs that justify the Departments or Entities.

42. In case the bank account has not been opened, the Department or Entity must notify such

situation to the Treasury, within ten business days following the end of the period referred to in the

second paragraph of provision 37 of these General Provisions, with the aim of concluding

the procedure.

43. Departments and entities intending to open bank accounts outside the national territory

must present to the Treasury the respective authorization request. Such request must comply with

the following requirements:

I. Those provided for in provision 37, fractions I, subsections a), b), c), d), f) and g), II, IV, V and VI of these

General Provisions.

II. Indicate the name and position of the public servants authorized to sign the

banking contract respectively.

III. Indicate the country, currency, and credit institution in which the bank account is intended to be opened.

IV. Indicate the validity of the bank account, in terms of what is stated in provision 45 Quater of

these General Provisions.

44. The Treasury will issue, within a maximum period of ten business days counted from the receipt of the

request referred to in the previous provision, the authorization for the Department or Entity in question to

carry out the opening of the corresponding bank account. To carry out the opening of the bank

account, the Department or Entity will have a period of twenty business days counted from its notification,

extendable, for one occasion and for the same period, prior to a justified request and formulated by the Comptroller

or the Head of the Administration and Finance Unit or equivalent, which must invariably

contain a copy of knowledge to the head of the Department or Entity in question.

The authorization referred to in the preceding paragraph will be issued in two original and equally

valid copies, which will be delivered to the applicant, one of which must be delivered to the credit institution.

45. Regarding bank accounts for payment purposes, once the Department or Entity carries out

the opening of the authorized bank account referred to in provision 43 of the General

Provisions, it must register in the electronic payment system the payment chain request in which

the banking data of the beneficiary abroad will be indicated, so that the Treasury is able

to request said payment chain from the Bank of Mexico and then assign it the entity code.

For this effect, by payment chain is understood the alphanumeric key that the Bank of Mexico assigns to

the banking data of the beneficiary in the beneficiary catalog that the same central bank keeps for the

Treasury, and by entity code the mandatory numerical value provided by the Treasury for the filling

of the certified settlement account, which associates the payment beneficiary with its bank account and is registered

in a catalog of the electronic payment system.

45 Bis. Once the Department or Entity carries out the opening of the authorized bank account referred to in

provision 44 of these General Provisions, it must send to the Treasury, within a period

not exceeding ten business days following the opening of the bank account, the request for

inscription of said account in the Account Registry, in which it indicates the number of the letter containing

the authorization and must send through electronic means and in accordance with what is established in the

Technical and Operational Specifications, the following documentation:

I. The Account Registration format provided for in the Technical and Operational Specifications.

II. Contract, including annexes, celebrated with the corresponding credit institution.

III. Confirmation of data issued by the competent administrative unit abroad with the

following

information:

a) Name of the credit institution in which the bank account was opened.

b) Bank account number.

c) International bank account code or local code, as applicable assigned by the entity of

the exterior that provides financial messaging services, such as the "International Bank Account Number"

(IBAN) and "Society for Worldwide Interbank Financial Telecommunication" (SWIFT).

d) Designation of the bank account.

e) Type of currency.

f) Agreed interest rate of the bank account.

g) Date of opening.

h) Country.

i) Entity code.

j) Signature registration card issued by the credit institution, prepared on letterhead and that

contains the name and signature of the public servants authorized to issue instructions of

operation on the bank account, which must also contain the name and signature of the banking official, as well

as the seal of the corresponding credit institution.

This card must also comply with the following requirements:

a) Contain the names and signatures of each of the public servants authorized and

authorized by the Department or Entity to issue instructions on bank accounts.

b) The spaces dedicated to the registration of name and signature of authorized persons in the account

bank that are not occupied, cannot remain blank, so they must be filled with one or

more "X" or with the words CANCELED or NULL.

The Treasury will confirm to the Department or Entity the definitive inscription of the bank account in the

Account Registry, within a maximum period of thirty business days counted from the date of receipt of

the request.

If the Department or Entity opens the respective bank account and does not send the documentation provided for in

this provision within the period indicated or errors or inconsistencies are detected in said documentation,

the Treasury will request by email the submission of the documentation and, if applicable, the

corresponding clarifications within a maximum period of five business days counted from the day after

that in which the request was made; in case of not complying with the request, the Treasury will leave

without effect the authorization granted, so the Department or Entity must cancel the next business day

said bank account and send to the Treasury the cancellation confirmation issued by the unit

competent administrative abroad, within a maximum period of ten business days following that

to which it is notified of such determination.

45 Ter. For the purposes of what is provided in Article 18, fourth paragraph of the Law and regarding bank

accounts opened abroad to which subaccounts are associated, only one will be authorized and inscribed in the Account

Registry, always provided that:

I. They comply with the requirements provided for in provision 43 of these General Provisions.

II. Resources enter only through the centralizing bank account and through it they will be

transferred to the subaccounts.

III. Subaccounts report a zero balance at the end of each month.

IV. Subaccounts can be associated with a resource disposal ceiling.

V. Subaccounts have no resource movements between them, unless the Treasury authorizes them,

prior justification of the Department or Entity in question, which must be carried out, insofar as applicable,

in accordance with provision 47 of the General Provisions.

VI. A statement of account of the centralizing account is obtained that details the records of all

the

subaccounts.

VII. Subaccounts are specified in the bank account opening contract corresponding.

VIII. Information regarding all subaccounts is provided to the Treasury, in the terms

provided for in provision 50 of these General Provisions and in accordance with the Technical

Specifications

and operational.

Regardless of the above and with the aim of being able to authorize the registration of the

bank account, the Treasury may request by letter to Departments or Entities other

characteristics or requirements that, in each case, it considers necessary.

The bank accounts referred to in this provision may only have the levels of subaccounts

that the Treasury previously authorizes, which must invariably observe the requirements provided

in this provision.

Subaccounts of bank accounts that have a validity greater than 12 months, and that do not report

records in the last 6 months, must be canceled in order to carry out their update in the

Account Registry.

45 Quater. The authorization for the opening of the corresponding bank account will be valid in the

fiscal year in which it is granted, and the bank account must be closed within the first 15 natural days

of the following year. This, except in cases where the Treasury authorizes a longer period, in

accordance with the operational needs that justify the Departments or Entities.

46. In case the bank account has not been opened, the Department or Entity must notify such

situation to the Treasury, within ten business days following the end of the period referred to in the

provision 44 of the General Provisions, with the aim of concluding the procedure.

47. When there are changes in the bank accounts of Departments or Entities inscribed in the

Account Registry in accordance with Sections First and Second of Chapter III of the Single Treasury Account System of the General Provisions, they must request from the Treasury the corresponding modification.

This, with the aim that the Account Registry remains updated, avoiding discrepancy

that motivates the cancellation of said bank accounts in accordance with these General Provisions.

For the purposes of the above, the Department or Entity, through the Comptroller or the Head of the

Administration and Finance Unit or equivalent, must request from the Treasury the authorization of the change

of the bank account, indicating the causes and motives that generate it, and in a period not less than ten days

business days prior to the date on which the modification is scheduled, in order for the Treasury, as applicable, to issue the corresponding authorization letter and send a copy of knowledge to the corresponding credit institution.

The request referred to in the preceding paragraph must invariably include a copy of knowledge to the head of the respective Dependency or Entity.

Once the authorized modification of the bank account has been made, the Dependency or Entity must send to the Treasury, within ten business days following its formalization, the documentation that accredits such modification.

48. In the case of updating the signatures of public servants authorized or empowered to issue instructions on bank accounts registered in the Register of Accounts, the Dependency or Entity must send to the Treasury, through electronic means, in accordance with the Technical and Operational Specifications and within ten business days following their formalization, the signature card with the requirements indicated in provisions 40, fraction III and 45 Bis, fraction III, subsection j) of these General Provisions and, if applicable, a copy of the contract, if it was modified due to the update.

49. In the event that Dependencies and Entities cancel a bank account registered in the Register of Accounts, they must previously apply or refund the resources found in the bank account in accordance with applicable regulations and, through an official letter, indicate the causes of the cancellation, as well as send to the Treasury the document issued by the credit institution that confirms such cancellation, which must contain the number and denomination of the bank account, date of cancellation, name and signature of the executive and seal, within ten business days following its formalization or, if applicable, a statement of account that accredits the date of cancellation.

For bank accounts opened abroad, dependencies and entities must send an official letter through which the competent administrative unit abroad indicates the bank account number and date of cancellation, accompanied by the statement of account or letter issued by the credit institution that accredits it.

Dependencies and Entities must send to the Treasury within ten business days following their cancellation the receipt of the application or refund of the resources of the bank account.

50. The Dependency or Entity, no later than the last business day of each quarter of the year, through the Comptroller General or the Head of the Administration and Finance Unit or equivalent, must notify the Treasury via institutional email, with a copy of knowledge to the heads thereof, the ratification that the data of their authorized and registered bank accounts in the Register of Accounts are current or, if applicable, must send to the Treasury an official letter regarding changes to their bank account in terms of provision 47 of these General Provisions.

The Dependency or Entity that has authorized bank accounts for more than one fiscal year and that have not had movements during the immediate previous fiscal year, through the Comptroller General or the Head of the Administration and Finance Unit or equivalent, must request, no later than the last day of January, their cancellation in accordance with these General Provisions.

For the purposes of the foregoing, the notification must invariably include a copy of knowledge to the head of the respective Dependency or Entity.

In the event that there is a discrepancy in the data that Dependencies and Entities send to the Treasury, the latter will determine the validity of the corresponding modifications in the Register of Accounts and communicate the relevant matters to the Dependencies or Entities, so that within a maximum period of five business days they carry out the clarification or correction of the information that corresponds. In the event that the Dependency or Entity does not carry out the clarification or correction within the stated period, the Treasury will cancel the authorization granted and inform the Dependency or Entity to proceed with the cancellation of the bank account, on the next business day, having to send to the Treasury the confirmation of cancellation issued by the credit institution, within a maximum period of five business days following the day in which it receives said confirmation.

51. The Comptroller General or the Head of the Administration and Finance Unit or equivalent in the Dependencies and Entities will be responsible for compliance with the provisions referred to in this Chapter and, through an official letter, may designate before the Treasury the public servants who can carry out the procedures referred to in provisions 40, 45, 47 third paragraph, 48 and 49 of these General Provisions, regarding the bank accounts provided for in this Chapter.

The public servants authorized by the Comptroller General or the Head of the Administration and Finance Unit or equivalent must have at least a hierarchical level of area director or equivalent.

Sixth Section

On monthly balances, interest and refunds of bank accounts authorized by exception

51-A. Dependencies and Entities must inform the Treasury of the monthly balances and the interest generated in the bank accounts, as well as deliver the corresponding statements of account, within the first seven business days following the closing of each month, in accordance with the Technical and Operational Specifications.

In cases where applicable, the interest generated in the bank accounts must be applied in favor of the Treasury on a monthly basis.

Dependencies or Entities must deliver the corresponding receipt, of the application referred to in the preceding paragraph, within the first five business days following the closing of each month.

51-B. In cases where applicable, in accordance with what is established in the Federal Budget and Fiscal Responsibility Law, Dependencies and Entities must refund to the Treasury the resources that have not been exercised in the bank accounts authorized by exception, so that at the end of the budgetary exercise the balance is zero.

In these cases, they must deliver through an official letter the receipt of the refund in the first fifteen natural days following the closing of the corresponding exercise, which must contain the information provided in the Technical and Operational Specifications.

TRANSITIONAL PROVISIONS

First. This modifying Agreement will enter into force the day following its publication in the Official Gazette of the Federation.

Second. Until the Technical and Operational Specifications referred to in this modifying Agreement are made known, the ones issued in advance will continue to be applied, in everything that does not oppose this instrument.

The Technical and Operational Specifications mentioned in the preceding paragraph will be made known by the Treasury on the Internet page of the Secretariat of Finance and Public Credit within the month following the entry into force of this modifying Agreement.

Third. For the purposes of this modifying Agreement, Dependencies and Entities must cancel no later than March 31, 2023 all bank accounts that they have authorized by the Treasury of the Federation, prior to the entry into force of this modifying Agreement.

The omission of this obligation will be brought to the knowledge of the Treasury of the Federation to the internal control body or its equivalent in the Dependencies and Entities, for its competence in matters of administrative responsibilities of public servants.

Fourth. The legal provisions that oppose this modifying Agreement are repealed.

Mexico City, February 8, 2023.- The Treasurer of the Federation, María Elvira Concheiro Bórquez.- Rubric.

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