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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DOF: 13/08/2026
AGREEMENT reforming and adding the Government Accounting Manual
At the margin, a logo that says: National Council for Accounting Harmonization.
The
National Council for
Accounting
Harmonization
based on
articles
6,
7,
9,
14,
41
and
46
fraction III,
subparagraph a)
of the
General Law of Government Accounting,
approved the following:
Agreement
reforming and adding
the Government Accounting Manual
CONSIDERING
That on December 31, 2008, the General Law of Government Accounting (LGCG) was published in the Official Journal of the Federation, which has as its object establishing the general criteria that will govern Government Accounting and the issuance of financial information by public entities, with the aim of achieving their adequate harmonization, to facilitate the registration and auditing of assets, liabilities, income and expenses by public entities, and, in general, contribute to measuring the effectiveness, economy and efficiency of public expenditure and income.
That within this framework and in compliance with its powers, the National Council for Accounting Harmonization (CONAC) published in the Official Journal of the Federation on August 8, 2013, the Agreement by which the Programmatic Classification (General Typology) is issued, the modification of which was published in the same official dissemination medium on June 29, 2026.
That CONAC published in the Official Journal of the Federation on November 22, 2010, the Agreement by which the Government Accounting Manual is issued, which considers in its Chapter VII the Programmatic States and Reports.
That the modernization of the programmatic structure allows strengthening the quality of expenditure 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 expenditure, strengthen the intervention logic 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 visualize 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 the allocation of resources and avoiding erroneous interpretations of their purpose.
That within the current Modality "E", "Provision of public services", there coexist actions of a heterogeneous nature that, in various cases, do not strictly respond to the logic of direct provision of services to the population to satisfy the demands and needs of society. This situation may limit the adequate visibility of such actions and generate distortions in the interpretation of expenditure and in the evaluation of performance. Therefore, Modality "E" will focus exclusively on the activities carried out by the public sector in a regular and continuous manner, 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 their fundamental rights. This differentiation contributes to improving monitoring and evaluation mechanisms, promoting a results-oriented management and greater accountability to the citizenry.
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 visualizing actions that relate more to the powers corresponding to public entities, whose implementation results in the execution of activities that involve 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, cadastre, registry functions, vehicle control, market regulation and cemeteries, preservation of documentary, historical and cultural heritage, expropriation management, activities associated with the electricity and petroleum energy production cycle, as well as auxiliary services inherent to the development of these, prison system administration, intelligence in security matters and other government functions with these characteristics.
That these adjustments will contribute to avoiding distortions in the interpretation of public expenditure, facilitating a more precise reading of the allocation of resources and of the objectives pursued by the different government actions. Likewise, they will improve monitoring and evaluation processes, by having categories more congruent with the nature of interventions to strengthen programmatic coherence and transparency.
For the foregoing, the National Council for Accounting Harmonization approved the following:
Agreement
reforming and adding
the Government Accounting Manual
SINGLE ARTICLE. The Government Accounting Manual is reformed, adding in Chapter VII of the States and Reports on Accounting, Budgetary, Programmatic and Fiscal Posture Indicators, section IV. Programmatic States and Reports, the modality X Functions for institutional governance.
CHAPTER VII
On the States and Reports on Accounting, Budgetary, Programmatic and Fiscal Posture Indicators
Index
...
I. Objective and General Considerations
...
II. States and Accounting Information
...
III. Budgetary States and Reports
...
IV. Programmatic States and Reports
Purpose
...
Format Structure
Name of the Public Entity
Expenditure by Programmatic Category
From XXXX to XXXX (Figures in Pesos)
Concept
Expenditures
Sub-exercise
Approved
Increases/ (Reductions)
Modified
Accrued
Paid
Programs
Subsidies:
Social and Private Sector
or Federative Entities and Municipalities
...
Goods, Services and Public Infrastructure
...
Performance of Government Functions
...
Functions for institutional governance
Administrative and Support for Budgetary Management
...
Commitments, fulfillment of Obligations and other Contributions
...
Total Expenditure
Instructions for Filling out the Format
Expenditure by Programmatic Category
...
Name of the Public Entity
(1)
Expenditure by Programmatic Category
(2)
From XXXX to XXXX
(3)
(Figures in Pesos)
(4)
Concept
(5)
Expenditures
Sub-exercise
(11)
Approved
(6)
Increases/ (Reductions)
(7)
Modified
(8)
Accrued
(9)
Paid
(10)
Programs
IA. Subsidies:
Social and Private Sector
or Federative Entities and Municipalities
...
...
...
...
...
...
...
...
...
...
...
...
IB. Goods, Services and Public Infrastructure
...
...
...
...
...
...
...
...
...
...
...
...
IC. Performance of Government Functions
(IC = a + b + c + d + e + f + g + h)
(IC = a + b + c + d + e + f + g + h)
...
(IC = a + b + c + d + e + f + g + h)
(IC = a + b + c + d + e + f + g + h)
(IC = a + b + c + d + e + f + g + h)
...
...
...
...
...
...
...
...
...
...
...
...
...
h. Functions for institutional governance
Pp X
Pp X
(8 = 6 + 7)
Pp X
Pp X
(11 = 8 - 9)
ID. Administrative and Support for Budgetary Management
...
...
...
...
...
...
...
...
...
...
...
...
...
IE. Commitments, fulfillment of Obligations and other Contributions
...
...
...
...
...
...
...
...
...
...
...
...
I. Total Expenditure
...
...
...
...
...
...
Pp: Budgetary Program.
Validation Rules for Expenditure by Programmatic Category:
...
V. Fiscal Posture Indicators
...
TRANSITORY PROVISIONS
FIRST.- This Agreement will enter into force the day following its publication in the Official Journal of the Federation and its application will be mandatory starting January 1, 2027.
The Programmatic information will be presented as authorized in the Expenditure Budget of the corresponding fiscal year.
SECOND.- The federative entities, in compliance with what is established in article 7, second paragraph, of the General Law of Government Accounting, shall 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 Journal of the Federation.
THIRD.- In terms of article 15, third paragraph, of the General Law of Government Accounting, the Technical Secretariat of CONAC will maintain a record on an Internet page of the acts that the public entities of the federative entities, municipalities and territorial demarcations of the City of Mexico carry out to adopt the decisions of the Council. For such purposes, the accounting harmonization councils of the federative entities will send to the Technical Secretariat the information related to such acts to the electronic address conac_sriotecnico@hacienda.gob.mx, within a period of 15 business days counted from the conclusion of the deadline established in the previous transitory provision.
In Mexico City, at fourteen hours on the day August 3 of the year two thousand twenty-six, based on articles 11 of the General Law of Government Accounting; 8 fraction IV and 23 fraction 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 reforming and adding the Government Accounting Manual, approved by the National Council for Accounting Harmonization, which was available to the members of said Council in its second session held, first call, on July 29 of the present year, a situation that is certified for the legal effects corresponding.
The Technical Secretary of the National Council for Accounting Harmonization,
Mtro. Gerardo Almonte López .-
Rubric.
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