Regulatory Alerts2024-07-04 | DOF 5732311Added
Agreement Reforming and Adding to the Governmental Accounting Manual
The National Council for Accounting Harmonization (CONAC) amends Chapter VII of the Governmental Accounting Manual to standardize presentation criteria for public entities. The reforms introduce new formats, filling instructions, and validation rules for the Analytical Statement of Revenues and the Analytical Statement of the Expenditure Budget Exercise across administrative, economic, object of expenditure, and functional classifications. These changes also apply to statements on Net Debt, Debt Interest, and Expenditure by Programmatic Category to ensure congruence with the General Law of Governmental Accounting.
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