Regulatory Alerts2026-08-13 | DOF 5796157Added
Agreement Reforming and Adding the Government Accounting Manual
The National Council for Accounting Harmonization (CONAC) amends the Government Accounting Manual by adding a new category, "X Institutional Governance Functions," to Chapter VII regarding Programmatic States and Reports. This addition distinguishes heterogeneous actions related to substantive government functions—such as customs, tax collection, and regulatory duties—from direct public service provision, which remains under Category E. The amendment requires public entities to report expenditures under this new category starting January 1, 2027, and mandates federative entities to publish the agreement within 30 days of its publication in the Official Journal of the Federation.
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