RegAlertRule · SHCP · 4 Jul 2024 · DOF 5732311
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.
DOF: 04/07/2024
AGREEMENT by which the Governmental Accounting Manual is reformed and added to
A logo appears at the margin, which says: National Council for Accounting Harmonization.
The
National
Council
for
Accounting
Harmonization
with
basis
in
articles
6,
7,
9
and
14
of
the
General
Law
of
Governmental
Accounting,
approved
the
following:
Agreement
by
which
the
Governmental
Accounting
Manual
is
reformed
and
added
to
CONSIDERING
That
on
December
31,
2008,
the
General
Law
of
Governmental
Accounting
(LGCG),
was
published
in
the
Official
Gazette
of
the
Federation,
which
has
as
its
object
to
establish
the
general
criteria
that
will
govern
Governmental
Accounting
and
the
issuance
of
financial
information
by
public
entities,
with
the
aim
of
achieving
their
adequate
harmonization,
to
facilitate
for
public
entities
the
registration
and
audit
of
assets,
liabilities,
revenues
and
expenses
and,
in
general,
to
contribute
to
measuring
the
effectiveness,
economy
and
efficiency
of
public
expenditure
and
revenue.
That
in
this
framework
and
in
compliance
with
its
functions,
the
National
Council
for
Accounting
Harmonization
(CONAC)
published
in
the
Official
Gazette
of
the
Federation
on
November
22,
2010,
the
Agreement
by
which
the
Governmental
Accounting
Manual
is
issued.
That
it
is
convenient
to
carry
out
reforms
and
additions
to
the
Governmental
Accounting
Manual
so
that
the
financial
information
is
congruent
with
the
regulation
issued
by
CONAC
and
complies
with
the
objectives
of
the
LGCG.
For
the
above,
the
National
Council
for
Accounting
Harmonization
approved
the
following:
Agreement
by
which
the
Governmental
Accounting
Manual
is
reformed
and
added
to
ARTICLE
UNIQUE.
The
Governmental
Accounting
Manual
is
reformed
and
added
to
in
Chapter
VII
"Of
the
Statements
and
Accounting,
Budgetary,
Programmatic
Reports
and
of
the
Fiscal
Posture
Indicators",
modifying
the
sections:
I.
OBJECTIVE
AND
GENERAL
CONSIDERATIONS,
in
the
penultimate
paragraph,
and
III.
BUDGETARY
STATEMENTS
AND
REPORTS,
in
the
introductory
paragraphs;
incorporating
purpose,
format
structure,
filling
instruction
and
validation
rules
of
the
Analytical
Statement
of
Revenues;
Analytical
Statement
of
the
Exercise
of
the
Expenditure
Budget
in
its
different
classifications:
Administrative,
Economic
(by
Type
of
Expense),
by
Object
of
Expense
(Chapter
and
Concept)
and
Functional
(Purpose
and
Function);
Net
Debt;
Interest
on
Debt
and
Expenditure
by
Programmatic
Category.
The
above
with
the
purpose
of
homologating
presentation
criteria.
Chapter
VII
Of
the
Statements
and
Accounting,
Budgetary,
Programmatic
Reports
and
of
the
Fiscal
Posture
Indicators
Index
...
I.
Objective
and
General
Considerations
...
Additionally,
with
the
purpose
of
guaranteeing
the
congruence
of
the
figures
that
integrate
the
Financial
Statements,
the
instructions
and
the
corresponding
Validation
Rules
of
the
Accounting,
Budgetary,
Programmatic
Financial
Statements
and
of
the
Fiscal
Posture
Indicators
that
associate
information
among
themselves
have
been
incorporated.
...
II.
Statements
and
Accounting
Information
...
a)
Statement
of
Activities
...
b)
Statement
of
Financial
Position
...
c)
Statement
of
Variation
in
Public
Treasury
...
d)
Statement
of
Changes
in
Financial
Situation
...
e)
Statement
of
Cash
Flows
...
f)
Analytical
Statement
of
Assets
...
g)
Analytical
Statement
of
Debt
and
Other
Liabilities
...
h)
Report
on
contingent
liabilities
...
i)
Notes
to
the
Financial
Statements
...
III.
Budgetary
Statements
and
Reports
The
budgetary
statements
and
reports
have
as
their
purpose
to
provide
relevant,
clear,
reliable
and
timely
information
to
those
responsible
for
political
and
economic
management
to
be
used
in
governmental
decision-making
in
general
and
on
public
finances
in
particular,
as
well
as
to
be
used
by
analysts
and
society.
The
budgetary
statements
and
reports
that
public
entities
must
generate
will
be
composed
of
the
following
aggregates:
a)
Analytical
Statement
of
Revenues;
b)
Analytical
Statement
of
the
Exercise
of
the
Expenditure
Budget
from
which
the
following
classifications
derive:
1.
Administrative;
2.
Economic;
3.
By
object
of
expense,
and
4.
Functional.
c)
Net
debt,
and
d)
Interest
on
debt.
a)
Analytical
Statement
of
Revenues
Purpose
To
inform
periodically
and
reliably
about
the
behavior
of
public
revenues
by
revenue
item
(financing
source)
and
its
variation
of
collected
amounts
in
relation
to
the
estimate
in
the
Revenue
Law
or
Revenue
Budget,
highlighting
the
revenue
items
that
influenced
such
variation,
as
well
as
the
determination
of
surplus
revenues.
Its
presentation
will
be
based
on
the
structure
of
the
Revenue
Classifier
(CRI),
which
contains
the
main
concepts
of
public
revenues
destined
to
cover
expenses,
as
well
as
the
Standards
and
Methodology
for
the
Determination
of
the
Accounting
Moments
of
Revenues.
Format
Structure
Name
of
Public
Entity
Analytical
Statement
of
Revenues
From
XXXX
to
XXXX
(Figures
in
Pesos)
Revenue
Item
/
Financing
Source
Revenue
Difference
Estimated
Expansions/
(Reductions)
Modified
Accrued
Collected
Taxes
Social
Security
Quotas
and
Contributions
Improvement
Contributions
Rights
Products
Utilizations
Revenues
from
Sale
of
Goods,
Provision
of
Services
and
Other
Revenues
Participations,
Contributions,
Agreements,
Incentives
Derived
from
Fiscal
Collaboration
and
Funds
Other
than
Contributions
Transfers,
Allocations,
Subsidies
and
Subventions,
and
Pensions
and
Retirements
Revenues
Derived
from
Financing
Total
Surplus
Revenues
Revenue
Item
/
Financing
Source
Revenue
Difference
Estimated
Expansions/
(Reductions)
Modified
Accrued
Collected
Revenues
of
the
Federal
or
State
Executive
Power
and
of
the
Municipalities
Taxes
Social
Security
Quotas
and
Contributions
Improvement
Contributions
Rights
Products
1
Utilizations
2
Participations,
Contributions,
Agreements,
Incentives
Derived
from
Fiscal
Collaboration
and
Funds
Other
than
Contributions
Transfers,
Allocations,
Subsidies
and
Subventions,
and
Pensions
and
Retirements
Revenues
of
Public
Entities
of
the
Legislative
and
Judicial
Powers,
of
the
Autonomous
Bodies
and
of
the
Parastatal
or
Paramunicipal
Sector,
as
well
as
of
the
State
Productive
Enterprises
Social
Security
Quotas
and
Contributions
Products
Revenues
from
Sale
of
Goods,
Provision
of
Services
and
Other
Revenues
3
Transfers,
Allocations,
Subsidies
and
Subventions,
and
Pensions
and
Retirements
Revenues
Derived
from
Financing
Revenues
Derived
from
Financing
Total
Surplus
Revenues
1
Includes
interest
generated
by
bank
accounts
of
the
Executive
Power
of
the
Federation,
of
the
Federative
Entities,
as
well
as
of
the
Municipalities.
2
Includes
cash
donations
from
the
Executive
Power,
among
other
utilizations.
3
Other
Revenues
refers
to
own
revenues
obtained
by
the
Legislative
and
Judicial
Powers,
the
Autonomous
Bodies
and
the
Entities
of
the
Parastatal
and
Paramunicipal
Public
Administration,
from
their
diverse
activities
not
inherent
to
their
operation
that
generate
resources
and
that
are
not
revenues
from
sale
of
goods
or
provision
of
services,
such
as
cash
donations,
among
others.
Filling
Instruction
for
the
Format
Analytical
Statement
of
Revenues
1.
Name
of
Public
Entity:
Corresponds
to
the
name
of
the
public
entity
that
issues
the
budgetary
statement.
2.
Analytical
Statement
of
Revenues:
Name
of
the
budgetary
statement.
3.
From
XXXX
to
XXXX:
Corresponds
to
the
initial
and
final
date
of
the
period
being
reported.
4.
(Figures
in
Pesos):
The
currency
in
which
the
budgetary
statement
will
be
expressed
will
be
in
Pesos.
5.
Revenue
Item
/
Financing
Source:
Corresponds
to
the
denomination
of
the
highest
level
of
aggregation
of
the
CRI
that
presents
and
orders
the
main
groups
of
public
revenues
based
on
their
nature.
6.
Estimated:
It
is
the
accounting
moment
that
reflects
the
amounts
foreseen
that
are
approved
annually
in
the
Revenue
Law
or
in
the
Revenue
Budget.
7.
Expansions/
(Reductions):
Corresponds
to
the
budgetary
adjustments
to
the
estimated
Revenue
Law
or
to
the
approved
Revenue
Budget
(expansions
minus
reductions),
considering
that
when
the
difference
between
expansions
and
reductions
is
greater,
the
amount
is
presented
with
a
positive
sign;
conversely,
when
reductions
are
greater
than
expansions
the
amount
is
with
a
negative
sign.
8.
Modified:
It
is
the
accounting
moment
that
reflects
the
budgetary
adjustments
that
result
from
the
increases
and
decreases
to
the
estimated
Revenue
Law
or
of
the
Revenue
Budget.
9.
Accrued:
It
is
the
accounting
moment
that
occurs
when
there
is
legally
the
right
to
collect.
10.
Collected:
It
is
the
accounting
moment
that
reflects
the
collection
in
cash
or
any
other
means
of
payment.
11.
Difference:
It
is
the
subtraction
between
the
collected
column
minus
the
estimated.
12.
to
21.:
Corresponds
to
the
definitions
of
the
items
established
in
the
CRI.
22.
Surplus
Revenues:
It
is
the
sum
of
the
"Difference"
column,
which
corresponds
to
the
resources
obtained
in
excess
of
the
Estimated
amount
during
the
fiscal
year.
Each
public
entity
will
record
its
figures
in
the
concepts
that
correspond,
in
case
of
not
having
a
figure
zero
will
be
recorded,
that
is,
rows
that
are
not
used
will
not
be
eliminated,
nor
will
lines
be
added.
Name
of
Public
Entity
(1)
Analytical
Statement
of
Revenues
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Revenue
Item
/
Financing
Source
(5)
Revenue
Difference
(11)
Estimated
(6)
Expansions/
(Reductions)
(7)
Modified
(8)
Accrued
(9)
Collected
(10)
a.
Taxes
(12)
Rb
1
Rb
1
(8
=
6
+
7)
Rb
1
Rb
1
(11
=
10
-
6)
b.
Social
Security
Quotas
and
Contributions
(13)
Rb
2
Rb
2
(8
=
6
+
7)
Rb
2
Rb
2
(11
=
10
-
6)
c.
Improvement
Contributions
(14)
Rb
3
Rb
3
(8
=
6
+
7)
Rb
3
Rb
3
(11
=
10
-
6)
d.
Rights
(15)
Rb
4
Rb
4
(8
=
6
+
7)
Rb
4
Rb
4
(11
=
10
-
6)
e.
Products
(16)
Rb
5
Rb
5
(8
=
6
+
7)
Rb
5
Rb
5
(11
=
10
-
6)
f.
Utilizations
(17)
Rb
6
Rb
6
(8
=
6
+
7)
Rb
6
Rb
6
(11
=
10
-
6)
g.
Revenues
from
Sale
of
Goods,
Provision
of
Services
and
Other
Revenues
(18)
Rb
7
Rb
7
(8
=
6
+
7)
Rb
7
Rb
7
(11
=
10
-
6)
h.
Participations,
Contributions,
Agreements,
Incentives
Derived
from
Fiscal
Collaboration
and
Funds
Other
than
Contributions
(19)
Rb
8
Rb
8
(8
=
6
+
7)
Rb
8
Rb
8
(11
=
10
-
6)
i.
Transfers,
Allocations,
Subsidies
and
Subventions,
and
Pensions
and
Retirements
(20)
Rb
9
Rb
9
(8
=
6
+
7)
Rb
9
Rb
9
(11
=
10
-
6)
j.
Revenues
Derived
from
Financing
(21)
Rb
0
Rb
0
(8
=
6
+
7)
Rb
0
Rb
0
(11
=
10
-
6)
IA.
Total
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i
+
j)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i
+
j)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i
+
j)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i
+
j)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i
+
j)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i
+
j)
Surplus
Revenues
(22)
Revenue
Item
/
Financing
Source
Revenue
Difference
(11)
Estimated
(6)
Expansions/
(Reductions)
(7)
Modified
(8)
Accrued
(9)
Collected
(10)
IB.
Revenues
of
the
Federal
or
State
Executive
Power
and
of
the
Municipalities
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
a.
Taxes
(12)
Rb
1
Rb
1
(8
=
6
+
7)
Rb
1
Rb
1
(11
=
10
-
6)
b.
Social
Security
Quotas
and
Contributions
(13)
Rb
2
Rb
2
(8
=
6
+
7)
Rb
2
Rb
2
(11
=
10
-
6)
c.
Improvement
Contributions
(14)
Rb
3
Rb
3
(8
=
6
+
7)
Rb
3
Rb
3
(11
=
10
-
6)
d.
Rights
(15)
Rb
4
Rb
4
(8
=
6
+
7)
Rb
4
Rb
4
(11
=
10
-
6)
e.
Products
1
(16)
Rb
5
Rb
5
(8
=
6
+
7)
Rb
5
Rb
5
(11
=
10
-
6)
f.
Utilizations
2
(17)
Rb
6
Rb
6
(8
=
6
+
7)
Rb
6
Rb
6
(11
=
10
-
6)
g.
Participations,
Contributions,
Agreements,
Incentives
Derived
from
Fiscal
Collaboration
and
Funds
Other
than
Contributions
(19)
Rb
8
Rb
8
(8
=
6
+
7)
Rb
8
Rb
8
(11
=
10
-
6)
(11
=
10
-
6)
h.
Transfers,
Allocations,
Subsidies
and
Subventions,
and
Pensions
and
Retirements
(20)
Rb
9
Rb
9
(8
=
6
+
7)
Rb
9
Rb
9
(11
=
10
-
6)
IIB.
Revenues
of
Public
Entities
of
the
Legislative
and
Judicial
Powers,
of
the
Autonomous
Bodies
and
of
the
Parastatal
or
Paramunicipal
Sector,
as
well
as
of
the
State
Productive
Enterprises
(IIB
=
a
+
b
+
c
+
d)
(IIB
=
a
+
b
+
c
+
d)
(IIB
=
a
+
b
+
c
+
d)
(IIB
=
a
+
b
+
c
+
d)
(IIB
=
a
+
b
+
c
+
d)
(IIB
=
a
+
b
+
c
+
d)
a.
Social
Security
Quotas
and
Contributions
(13)
Rb
2
Rb
2
(8
=
6
+
7)
Rb
2
Rb
2
(11
=
10
-
6)
b.
Products
(16)
Rb
5
Rb
5
(8
=
6
+
7)
Rb
5
Rb
5
(11
=
10
-
6)
c.
Revenues
from
Sale
of
Goods,
Provision
of
Services
and
Other
Revenues
3
(18)
Rb
7
Rb
7
(8
=
6
+
7)
Rb
7
Rb
7
(11
=
10
-
6)
d.
Transfers,
Allocations,
Subsidies
and
Subventions,
and
Pensions
and
Retirements
(20)
Rb
9
Rb
9
(8
=
6
+
7)
Rb
9
Rb
9
(11
=
10
-
6)
IIIB.
Revenues
Derived
from
Financing
(IIIB
=
a)
(IIIB
=
a)
(IIIB
=
a)
(IIIB
=
a)
(IIIB
=
a)
(IIIB
=
a)
a.
Revenues
Derived
from
Financing
(21)
Rb
0
Rb
0
(8
=
6
+
7)
Rb
0
Rb
0
(11
=
10
-
6)
Total
(IV
=
IB
+
IIB
+
IIIB)
(IV
=
IB
+
IIB
+
IIIB)
(IV
=
IB
+
IIB
+
IIIB)
(IV
=
IB
+
IIB
+
IIIB)
(IV
=
IB
+
IIB
+
IIIB)
(IV
=
IB
+
IIB
+
IIIB)
Surplus
Revenues
(22)
Rb:
Revenue
Item
of
the
Revenue
Classifier.
1
Includes
interest
generated
by
bank
accounts
of
the
Executive
Power
of
the
Federation,
of
the
Federative
Entities,
as
well
as
of
the
Municipalities.
2
Includes
cash
donations
from
the
Executive
Power,
among
other
utilizations.
3
Other
Revenues
refers
to
own
revenues
obtained
by
the
Legislative
and
Judicial
Powers,
the
Autonomous
Bodies
and
the
Entities
of
the
Parastatal
and
Paramunicipal
Public
Administration,
from
their
diverse
activities
not
inherent
to
their
operation
that
generate
resources
and
that
are
not
revenues
from
sale
of
goods
or
provision
of
services,
such
as
cash
donations,
among
others.
Validation
Rules
of
the
Analytical
Statement
of
Revenues:
- The
figure
in
the
"Total
Revenue"
row
of
the
"Estimated"
column
must
be
the
same
authorized
in
the
Revenue
Law
or
Revenue
Budget,
and
coincide
with
the
total
charges
of
item
8.1.1
Estimated
Revenue
Law.
The
figure
must
be
congruent
with
the
line
of
Estimated
Revenue
Law
of
the
Memorandum
Note.
- The
figure
in
the
"Total
Revenue"
row
of
the
"Expansions/
(Reductions)"
column
must
coincide
with
the
balance
at
the
period
being
reported
of
item
8.1.3
Modifications
to
the
Estimated
Revenue
Law.
The
figure
must
be
congruent
with
the
line
of
Modifications
to
the
Estimated
Revenue
Law
of
the
Memorandum
Note.
The
balance
of
said
account
will
be
debit
when
the
difference
between
expansions
and
reductions
is
greater,
and
when
reductions
are
greater
than
expansions
the
balance
will
be
credit.
- The
figure
in
the
"Total
Revenue"
row
of
the
"Accrued"
column
must
coincide
with
the
total
credits
of
item
8.1.4
Accrued
Revenue
Law
of
the
period
being
reported.
The
figure
must
be
congruent
with
the
line
of
Accrued
Revenue
Law
of
the
Memorandum
Note.
- The
figure
in
the
"Total
Revenue"
row
of
the
"Collected"
column
must
coincide
with
the
total
credits
of
item
8.1.5
Collected
Revenue
Law
of
the
period
being
reported.
The
figure
must
be
congruent
with
the
line
of
Collected
Revenue
Law
of
the
Memorandum
Note.
b)
Analytical
Statement
of
the
Exercise
of
the
Expenditure
Budget
Purpose
To
inform
periodically
and
reliably
about
the
follow-up
of
the
exercise
of
budgetary
expenditures,
that
is,
to
show
at
a
determined
date
of
the
exercise
the
movements
and
the
situation
of
each
concept
that
integrates
the
different
classifications
with
the
disaggregation
of
the
same.
The
format
structure
of
the
Analytical
Statement
of
the
Exercise
of
the
Expenditure
Budget
is
uniform
with
regard
to
the
accounting
moments
of
expenditures
(columns),
independently
of
the
disaggregation
of
the
concepts
(rows)
of
each
one
of
the
classifications
indicated
by
the
LGCG.
Below,
a
general
filling
instruction
is
presented
for
all
classifications
corresponding
to
this
Budgetary
Statement,
as
well
as
the
applicable
Validation
Rules,
indicating
subsequently
the
structure
and
the
elements
of
integration
in
each
one
of
them.
The
total
amounts
presented
in
the
columns
(approved,
expansions/
(reductions),
modified,
accrued
and
paid)
must
coincide
in
their
entirety
in
each
one
of
the
classifications
of
the
expenditure
referred
to.
General
Filling
Instruction
for
the
Formats
of
the
Analytical
Statement
of
the
Exercise
of
the
Expenditure
Budget
in
its
different
classifications
1.
Name
of
Public
Entity:
Corresponds
to
the
name
of
the
public
entity
that
issues
the
budgetary
statement.
2.
Analytical
Statement
of
the
Exercise
of
the
Expenditure
Budget:
Name
of
the
budgetary
statement
and
its
classification.
3.
From
XXXX
to
XXXX:
Corresponds
to
the
initial
and
final
date
of
the
period
being
reported.
4.
(Figures
in
Pesos):
The
currency
in
which
the
budgetary
statement
will
be
expressed
will
be
in
Pesos.
5.
Concept:
It
is
the
description
of
the
elements
in
which
each
one
of
the
classifications
is
disaggregated.
6.
Approved:
It
is
the
accounting
moment
that
reflects
the
amounts
that
are
approved
annually
in
the
Expenditure
Budget.
7.
Expansions/
(Reductions):
Corresponds
to
the
adjustments
to
the
approved
Expenditure
Budget
(expansions
minus
reductions),
considering
that
when
the
difference
between
expansions
and
reductions
is
greater,
the
amount
is
presented
with
a
positive
sign,
conversely,
when
reductions
are
greater
than
expansions
the
amount
is
with
a
negative
sign.
8.
Modified:
It
is
the
accounting
moment
that
reflects
the
budgetary
adjustments
that
result
from
the
increases
and
decreases
to
the
Approved
Expenditure
Budget.
9.
Accrued:
It
is
the
accounting
moment
of
the
expense
that
reflects
the
recognition
of
a
payment
obligation
in
favor
of
third
parties
for
the
receipt
of
conformity
of
goods,
services
and
works
contracted
timely;
as
well
as
of
the
obligations
that
derive
from
treaties,
laws,
decrees,
resolutions
and
final
judgments.
10.
Paid:
It
is
the
accounting
moment
of
the
expense
that
reflects
the
total
or
partial
cancellation
of
the
payment
obligations,
which
is
concretized
through
the
disbursement
of
cash
or
any
other
means
of
payment.
11.
Sub-exercise:
Corresponds
to
the
subtraction
between
the
modified
column
minus
the
accrued.
Validation
Rules
of
the
Analytical
Statement
of
the
Exercise
of
the
Expenditure
Budget:
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Approved"
column
must
be
the
same
recorded
in
the
Expenditure
Budget
and
coincide
with
the
total
credits
of
item
8.2.1
Approved
Expenditure
Budget.
The
figure
must
be
congruent
with
the
line
of
Approved
Expenditure
Budget
of
the
Memorandum
Note.
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Expansions/
(Reductions)"
column
must
coincide
with
the
balance
of
item
8.2.3
Modifications
to
the
Approved
Expenditure
Budget
at
the
period
being
reported.
The
figure
must
be
congruent
with
the
line
of
Modifications
to
the
Approved
Expenditure
Budget
of
the
Memorandum
Note.
The
balance
of
said
account
will
be
credit
when
the
difference
between
expansions
and
reductions
is
greater,
and
when
reductions
are
greater
than
expansions
the
balance
will
be
debit.
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Accrued"
column
must
coincide
with
the
total
charges
of
item
8.2.5
Accrued
Expenditure
Budget
of
the
period
being
reported.
The
figure
must
be
congruent
with
the
line
of
Accrued
Expenditure
Budget
of
the
Memorandum
Note.
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Paid"
column
must
coincide
with
the
total
charges
of
item
8.2.7
Paid
Expenditure
Budget
of
the
period
being
reported.
The
figure
must
be
congruent
with
the
line
of
Budget
Expenditure
Paid
from the
Memorandum Note.
Each
public
entity
will
enter
its
figures
in
the
corresponding
concepts,
in
case
of
not
having
a
figure
zero
will
be
entered,
that
is,
rows
that
are
not
used
will
not
be
deleted,
nor
will
lines
be
added.
1.
Administrative
Classification
Structure
of
the
Format
Name
of
the
Public
Entity
Analytical
State
of
the
Expenditure
Budget
Exercise
Administrative
Classification
From
XXXX
to
XXXX
(Figures
in
Pesos)
Concept
Expenditures
Subexercise
Approved
Amendments/
(Reductions)
Modified
Incurred
Paid
Administrative
Unit
1
Administrative
Unit
2
Administrative
Unit
3
Administrative
Unit
XX
Total
Expenditure
Government
(Federal/State/Municipal)
of
Analytical
State
of
the
Expenditure
Budget
Exercise
Administrative
Classification
From
XXXX
to
XXXX
(Figures
in
Pesos)
Concept
Expenditures
Subexercise
Approved
Amendments/
(Reductions)
Modified
Incurred
Paid
Executive
Branch
Legislative
Branch
Judicial
Branch
Autonomous
Bodies
Total
Expenditure
Parastatal
Sector
of
the
Government
(Federal/State/Municipal)
of
Analytical
State
of
the
Expenditure
Budget
Exercise
Administrative
Classification
From
XXXX
to
XXXX
(Figures
in
Pesos)
Concept
Expenditures
Subexercise
Approved
Amendments/
(Reductions)
Modified
Incurred
Paid
Parastatal
Entities
and
Non-Commercial
and
Non-Financial
Trusts
Public
Social
Security
Institutions
Majority
State-Owned
Non-Financial
Commercial
Parastatal
Entities
Majority
State-Owned
Non-Financial
Commercial
Trusts
Majority
State-Owned
Financial
Monetary
Parastatal
Entities
Majority
State-Owned
Non-Monetary
Financial
Parastatal
Entities
Majority
State-Owned
Public
Financial
Trusts
Municipal
Entities
(in
their
different
classifications)
Total
Expenditure
Specific
Filling
Instructions
for
the
Format
of
the
Analytical
State
of
the
Expenditure
Budget
Exercise
Administrative
Classification
Name
of
the
Public
Entity
(1)
Analytical
State
of
the
Expenditure
Budget
Exercise
Administrative
Classification
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Concept
(5)
Expenditures
Subexercise
(11)
Approved
(6)
Amendments/
(Reductions)
(7)
Modified
(8)
Incurred
(9)
Paid
(10)
a.
Administrative
Unit
1
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
b.
Administrative
Unit
2
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
c.
Administrative
Unit
3
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
d.
Administrative
Unit
XX
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
I.-Total
Expenditure
(IA
=
a
+
b
+
c
+
d)
(IA
=
a
+
b
c
+
d)
(IA
=
a
+
b
+
c
+
d)
(IA
=
a
+
b
+
c
+
d)
(IA
=
a
+
b
+
c
+
d)
(IA
=
a
+
b
+
c
+
d)
Government
(Federal/State/Municipal)
of
__________________________(1)
Analytical
State
of
the
Expenditure
Budget
Exercise
Administrative
Classification
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Concept
(5)
Expenditures
Subexercise
(11)
Approved
(6)
Amendments/
(Reductions)
(7)
Modified
(8)
Incurred
(9)
Paid
(10)
IA.
Executive
Branch
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
IB.
Legislative
Branch
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
IC.
Judicial
Branch
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
ID.
Autonomous
Bodies
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
I.-Total
Expenditure
(I
=
IA
+
IB
+
IC
+
ID
)
(I
=
IA
+
IB
+
IC
+
ID
)
(I
=
IA
+
IB
+
IC
+
ID
)
(I
=
IA
+
IB
+
IC
+
ID
)
(I
=
IA
+
IB
+
IC
+
ID
)
(I
=
IA
+
IB
+
IC
+
ID
)
Parastatal
Sector
of
the
Government
(Federal/State/Municipal)
of
______________________(1)
Analytical
State
of
the
Expenditure
Budget
Exercise
Administrative
Classification
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Concept
(5)
Expenditures
Subexercise
(11)
Approved
(6)
Amendments/
(Reductions)
(7)
Modified
(8)
Incurred
(9)
Paid
(10)
a.
Parastatal
Entities
and
Non-Commercial
and
Non-Financial
Trusts
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
b.
Public
Social
Security
Institutions
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
c.
Majority
State-Owned
Non-Financial
Commercial
Parastatal
Entities
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
d.
Majority
State-Owned
Non-Financial
Commercial
Trusts
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
e.
Majority
State-Owned
Financial
Monetary
Parastatal
Entities
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
f.
Majority
State-Owned
Non-Monetary
Financial
Parastatal
Entities
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
g.
Majority
State-Owned
Public
Financial
Trusts
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
h.
Municipal
Entities
(in
their
different
classifications)
Annual
Amount
Amount
to
XXXX
(8
=
6
+
7)
Amount
to
XXXX
Amount
to
XXXX
(11
=
8
-
9)
IA.-Total
Expenditure
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
2.
Economic
Classification
Structure
of
the
Format
Name
of
the
Public
Entity
Analytical
State
of
the
Expenditure
Budget
Exercise
Economic
Classification
(by
Type
of
Expenditure)
From
XXXX
to
XXXX
(Figures
in
pesos)
Concept
Expenditures
Subexercise
Approved
Amendments/
(Reductions)
Modified
Incurred
Paid
Current
Expenditure
Capital
Expenditure
Debt
Amortization
and
Liability
Reduction
Pensions
and
Retirements
Participations
Total
Expenditure
Specific
Filling
Instructions
for
the
Format
of
the
Analytical
State
of
the
Expenditure
Budget
Exercise
Economic
Classification
(by
Type
of
Expenditure)
Name
of
the
Public
Entity
(1)
Analytical
State
of
the
Expenditure
Budget
Exercise
Economic
Classification
(by
Type
of
Expenditure)
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Concept
(5)
Expenditures
Subexercise
(11)
Approved
(6)
Amendments/
(Reductions)
(7)
Modified
(8)
Incurred
(9)
Paid
(10)
a.
Current
Expenditure
T.G.
1
T.G.
1
(8
=
6
+
7)
T.G.
1
T.G.
1
(11
=
8
-
9)
b.
Capital
Expenditure
T.G.
2
T.G.
2
(8
=
6
+
7)
T.G.
2
T.G.
2
(11
=
8
-
9)
c.
Debt
Amortization
and
Liability
Reduction
T.G.
3
T.G.
3
(8
=
6
+
7)
T.G.
3
T.G.
3
(11
=
8
-
9)
d.
Pensions
and
Retirements
T.G.
4
T.G.
4
(8
=
6
+
7)
T.G.
4
T.G.
4
(11
=
8
-
9)
e.
Participations
T.G.
5
T.G.
5
(8
=
6
+
7)
T.G.
5
T.G.
5
(11
=
8
-
9)
IA.
Total
Expenditure
(IA
=
a
+
b
+
c
+
d
+
e)
(IA
=
a
+
b
+
c
+
d
+
e)
(IA
=
a
+
b
+
c
+
d
+
e)
(IA
=
a
+
b
+
c
+
d
+
e)
(IA
=
a
+
b
+
c
+
d
+
e)
(IA
=
a
+
b
+
c
+
d
+
e)
TG:
Type
of
Expenditure.
3.
Classification
by
Object
of
Expenditure
Structure
of
the
Format
Name
of
the
Public
Entity
Analytical
State
of
the
Expenditure
Budget
Exercise
Classification
by
Object
of
Expenditure
(Chapter
and
Concept)
From
XXXX
to
XXXX
(Figures
in
Pesos)
Concept
Expenditures
Subexercise
Approved
Amendments/
(Reductions)
Modified
Incurred
Paid
Personal
Services
Remuneration
to
Permanent
Staff
Remuneration
to
Temporary
Staff
Additional
and
Special
Remuneration
Social
Security
Other
Social
and
Economic
Benefits
Provisions
Payment
of
Incentives
to
Public
Servants
Materials
and
Supplies
Administration
Materials,
Document
Issuance
and
Official
Articles
Food
and
Utensils
Raw
Materials
and
Production
and
Marketing
Materials
Construction
and
Repair
Materials
and
Articles
Chemical,
Pharmaceutical
and
Laboratory
Products
Fuels,
Lubricants
and
Additives
Uniforms,
Linens,
Protective
Clothing
and
Sports
Articles
Materials
and
Supplies
for
Security
Tools,
Spare
Parts
and
Minor
Accessories
General
Services
Basic
Services
Leasing
Services
Professional,
Scientific,
Technical
and
Other
Services
Financial,
Banking
and
Commercial
Services
Installation,
Repair,
Maintenance
and
Conservation
Services
Social
Communication
and
Advertising
Services
Travel
and
Per
Diem
Services
Official
Services
Other
General
Services
Transfers,
Allocations,
Subsidies
and
Other
Aid
Internal
Transfers
and
Allocations
to
the
Public
Sector
Transfers
to
the
Rest
of
the
Public
Sector
Subsidies
and
Subventions
Social
Aid
Pensions
and
Retirements
Transfers
to
Trusts,
Mandates
and
Other
Analogous
Transfers
to
Social
Security
Donations
Transfers
to
the
Exterior
Movable,
Immovable
and
Intangible
Assets
Furniture
and
Administration
Equipment
Furniture
and
Educational
and
Recreational
Equipment
Medical
and
Laboratory
Equipment
and
Instruments
Vehicles
and
Transport
Equipment
Defense
and
Security
Equipment
Machinery,
Other
Equipment
and
Tools
Biological
Assets
Immovable
Assets
Intangible
Assets
Public
Investment
Public
Works
on
Public
Domain
Assets
Public
Works
on
Own
Assets
Productive
Projects
and
Promotion
Actions
Financial
Investments
and
Other
Provisions
Investments
for
the
Promotion
of
Productive
Activities
Shares
and
Capital
Participations
Purchase
of
Titles
and
Securities
Granting
of
Loans
Investments
in
Trusts,
Mandates
and
Other
Analogous
Other
Financial
Investments
Provisions
for
Contingencies
and
Other
Special
Disbursements
Participations
and
Contributions
Participations
Contributions
Agreements
Public
Debt
Amortization
of
Public
Debt
Interest
on
Public
Debt
Commissions
on
Public
Debt
Expenses
of
Public
Debt
Cost
for
Coverages
Financial
Support
Liabilities
from
Previous
Fiscal
Years
(Adefas)
Total
Expenditure
Specific
Filling
Instructions
for
the
Format
of
the
Analytical
State
of
the
Expenditure
Budget
Exercise
Classification
by
Object
of
Expenditure
(Chapter
and
Concept)
Name
of
the
Public
Entity
(1)
Analytical
State
of
the
Expenditure
Budget
Exercise
Classification
by
Object
of
Expenditure
(Chapter
and
Concept)
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Concept
(5)
Expenditures
Subexercise
(11)
Approved
(6)
Amendments/
(Reductions)
(7)
Modified
(8)
Incurred
(9)
Paid
(10)
IA.
Personal
Services
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
a.
Remuneration
to
Permanent
Staff
COG
1100
COG
1100
(8
=
6
+
7)
COG
1100
COG
1100
(11
=
8
-
9)
b.
Remuneration
to
Temporary
Staff
COG
1200
COG
1200
(8
=
6
+
7)
COG
1200
COG
1200
(11
=
8
-
9)
c.
Additional
and
Special
Remuneration
COG
1300
COG
1300
(8
=
6
+
7)
COG
1300
COG
1300
(11
=
8
-
9)
d.
Social
Security
COG
1400
COG
1400
(8
=
6
+
7)
COG
1400
COG
1400
(11
=
8
-
9)
e.
Other
Social
and
Economic
Benefits
COG
1500
COG
1500
(8
=
6
+
7)
COG
1500
COG
1500
(11
=
8
-
9)
f.
Provisions
COG
1600
COG
1600
(8
=
6
+
7)
COG
1600
COG
1600
(11
=
8
-
9)
g.
Payment
of
Incentives
to
Public
Servants
COG
1700
COG
1700
(8
=
6
+
7)
COG
1700
COG
1700
(11
=
8
-
9)
IB.
Materials
and
Supplies
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
a.
Administration
Materials,
Document
Issuance
and
Official
Articles
COG
2100
COG
2100
(8
=
6
+
7)
COG
2100
COG
2100
(11
=
8
-
9)
b.
Food
and
Utensils
COG
2200
COG
2200
(8
=
6
+
7)
COG
2200
COG
2200
(11
=
8
-
9)
c.
Raw
Materials
and
Production
and
Marketing
Materials
COG
2300
COG
2300
(8
=
6
+
7)
COG
2300
COG
2300
(11
=
8
-
9)
d.
Construction
and
Repair
Materials
and
Articles
COG
2400
COG
2400
(8
=
6
+
7)
COG
2400
COG
2400
(11
=
8
-
9)
e.
Chemical,
Pharmaceutical
and
Laboratory
Products
COG
2500
COG
2500
(8
=
6
+
7)
COG
2500
COG
2500
(11
=
8
-
9)
f.
Fuels,
Lubricants
and
Additives
COG
2600
COG
2600
(8
=
6
+
7)
COG
2600
COG
2600
(11
=
8
-
9)
g.
Uniforms,
Linens,
Protective
Clothing
and
Sports
Articles
COG
2700
COG
2700
(8
=
6
+
7)
COG
2700
COG
2700
(11
=
8
-
9)
h.
Materials
and
Supplies
for
Security
COG
2800
COG
2800
(8
=
6
+
7)
COG
2800
COG
2800
(11
=
8
-
9)
i.
Tools,
Spare
Parts
and
Minor
Accessories
COG
2900
COG
2900
(8
=
6
+
7)
COG
2900
COG
2900
(11
=
8
-
9)
IC.
General
Services
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
a.
Basic
Services
COG
3100
COG
3100
(8
=
6
+
7)
COG
3100
COG
3100
(11
=
8
-
9)
b.
Leasing
Services
COG
3200
COG
3200
(8
=
6
+
7)
COG
3200
COG
3200
(11
=
8
-
9)
c.
Professional,
Scientific,
Technical
and
Other
Services
COG
3300
COG
3300
(8
=
6
+
7)
COG
3300
COG
3300
(11
=
8
-
9)
d.
Financial,
Banking
and
Commercial
Services
COG
3400
COG
3400
(8
=
6
+
7)
COG
3400
COG
3400
(11
=
8
-
9)
e.
Installation,
Repair,
Maintenance
and
Conservation
Services
COG
3500
COG
3500
(8
=
6
+
7)
COG
3500
COG
3500
(11
=
8
-
9)
f.
Social
Communication
and
Advertising
Services
COG
3600
COG
3600
(8
=
6
+
7)
COG
3600
COG
3600
(11
=
8
-
9)
g.
Travel
and
Per
Diem
Services
COG
3700
COG
3700
(8
=
6
+
7)
COG
3700
COG
3700
(11
=
8
-
9)
h.
Official
Services
COG
3800
COG
3800
(8
=
6
+
7)
COG
3800
COG
3800
(11
=
8
-
9)
i.
Other
General
Services
COG
3900
COG
3900
(8
=
6
+
7)
COG
3900
COG
3900
(11
=
8
-
9)
ID.
Transfers,
Allocations,
Subsidies
and
Other
Aid
(ID
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(ID
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(ID
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(ID
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(ID
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(ID
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
a.
Internal
Transfers
and
Allocations
to
the
Public
Sector
COG
4100
COG
4100
(8
=
6
+
7)
COG
4100
COG
4100
(11
=
8
-
9)
b.
Transfers
to
the
Rest
of
the
Public
Sector
COG
4200
COG
4200
(8
=
6
+
7)
COG
4200
COG
4200
(11
=
8
-
9)
c.
Subsidies
and
Subventions
COG
4300
COG
4300
(8
=
6
+
7)
COG
4300
COG
4300
(11
=
8
-
9)
d.
Social
Aid
COG
4400
COG
4400
(8
=
6
+
7)
COG
4400
COG
4400
(11
=
8
-
9)
e.
Pensions
and
Retirements
COG
4500
COG
4500
(8
=
6
+
7)
COG
4500
COG
4500
(11
=
8
-
9)
f.
Transfers
to
Trusts,
Mandates
and
Other
Analogous
COG
4600
COG
4600
(8
=
6
+
7)
COG
4600
COG
4600
(11
=
8
-
9)
g.
Transfers
to
Social
Security
COG
4700
COG
4700
(8
=
6
+
7)
COG
4700
COG
4700
(11
=
8
-
9)
h.
Donations
COG
4800
COG
4800
(8
=
6
+
7)
COG
4800
COG
4800
(11
=
8
-
9)
i.
Transfers
to
the
Exterior
COG
4900
COG
4900
(8
=
6
+
7)
COG
4900
COG
4900
(11
=
8
-
9)
IE.
Movable,
Immovable
and
Intangible
Assets
(IE
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IE
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IE
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IE
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IE
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IE
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
a.
Furniture
and
Administration
Equipment
COG
5100
COG
5100
(8
=
6
+
7)
COG
5100
COG
5100
(11
=
8
-
9)
b.
Furniture
and
Educational
and
Recreational
Equipment
COG
5200
COG
5200
(8
=
6
+
7)
COG
5200
COG
5200
(11
=
8
-
9)
c.
Medical
and
Laboratory
Equipment
and
Instruments
COG
5300
COG
5300
(8
=
6
+
7)
COG
5300
COG
5300
(11
=
8
-
9)
d.
Vehicles
and
Transport
Equipment
COG
5400
COG
5400
(8
=
6
+
7)
COG
5400
COG
5400
(11
=
8
-
9)
e.
Defense
and
Security
Equipment
COG
5500
COG
5500
(8
=
6
+
7)
COG
5500
COG
5500
(11
=
8
-
9)
f.
Machinery,
Other
Equipment
and
Tools
COG
5600
COG
5600
(8
=
6
+
7)
COG
5600
COG
5600
(11
=
8
-
9)
g.
Biological
Assets
COG
5700
COG
5700
(8
=
6
+
7)
COG
5700
COG
5700
(11
=
8
-
9)
h.
Immovable
Assets
COG
5800
COG
5800
(8
=
6
+
7)
COG
5800
COG
5800
(11
=
8
-
9)
i.
Intangible
Assets
COG
5900
COG
5900
(8
=
6
+
7)
COG
5900
COG
5900
(11
=
8
-
9)
IF.
Public
Investment
(IF
=
a
+
b
+
c)
(IF
=
a
+
b
+
c)
(IF
=
a
+
b
+
c)
(IF
=
a
+
b
+
c)
(IF
=
a
+
b
+
c)
(IF
=
a
+
b
+
c)
a.
Public
Works
on
Public
Domain
Assets
COG
6100
COG
6100
(8
=
6
+
7)
COG
6100
COG
6100
(11
=
8
-
9)
b.
Public
Works
on
Own
Assets
COG
6200
COG
6200
(8
=
6
+
7)
COG
6200
COG
6200
(11
=
8
-
9)
c.
Productive
Projects
and
Promotion
Actions
COG
6300
COG
6300
(8
=
6
+
7)
COG
6300
COG
6300
(11
=
8
-
9)
IG.
Financial
Investments
and
Other
Provisions
(IG
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IG
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IG
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IG
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IG
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IG
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
a.
Investments
for
the
Promotion
of
Productive
Activities
COG
7100
COG
7100
(8
=
6
+
7)
COG
7100
COG
7100
(11
=
8
-
9)
b.
Shares
and
Capital
Participations
COG
7200
COG
7200
(8
=
6
+
7)
COG
7200
COG
7200
(11
=
8
-
9)
c.
Purchase
of
Titles
and
Securities
COG
7300
COG
7300
(8
=
6
+
7)
COG
7300
COG
7300
(11
=
8
-
9)
d.
Granting
of
Loans
COG
7400
COG
7400
(8
=
6
+
7)
COG
7400
COG
7400
(11
=
8
-
9)
e.
Investments
in
Trusts,
Mandates
and
Other
Analogous
COG
7500
COG
7500
(8
=
6
+
7)
COG
7500
COG
7500
(11
=
8
-
9)
f.
Other
Financial
Investments
COG
7600
COG
7600
(8
=
6
+
7)
COG
7600
COG
7600
(11
=
8
-
9)
g.
Provisions
for
Contingencies
and
Other
Special
Disbursements
COG
7900
COG
7900
(8
=
6
+
7)
COG
7900
COG
7900
(11
=
8
-
9)
IH.
Participations
and
Contributions
(IH
=
a
+
b
+
c)
(IH
=
a
+
b
+
c)
(IH
=
a
+
b
+
c)
(IH
=
a
+
b
+
c)
(IH
=
a
+
b
+
c)
(IH
=
a
+
b
+
c)
a.
Participations
COG
8100
COG
8100
(8
=
6
+
7)
COG
8100
COG
8100
(11
=
8
-
9)
b.
Contributions
COG
8300
COG
8300
(8
=
6
+
7)
COG
8300
COG
8300
(11
=
8
-
9)
c.
Agreements
COG
8500
COG
8500
(8
=
6
+
7)
COG
8500
COG
8500
(11
=
8
-
9)
II.
Public
Debt
(II
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(II
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(II
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(II
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(II
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(II
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
a.
Amortization
of
Public
Debt
COG
9100
COG
9100
(8
=
6
+
7)
COG
9100
COG
9100
(11
=
8
-
9)
b.
Interest
on
Public
Debt
COG
9200
COG
9200
(8
=
6
+
7)
COG
9200
COG
9200
(11
=
8
-
9)
c.
Commissions
on
Public
Debt
COG
9300
COG
9300
(8
=
6
+
7)
COG
9300
COG
9300
(11
=
8
-
9)
d.
Expenses
of
Public
Debt
COG
9400
COG
9400
(8
=
6
+
7)
COG
9400
COG
9400
(11
=
8
-
9)
e.
Cost
for
Coverages
COG
9500
COG
9500
(8
=
6
+
7)
COG
9500
COG
9500
(11
=
8
-
9)
f.
Financial
Support
COG
9600
COG
9600
(8
=
6
+
7)
COG
9600
COG
9600
(11
=
8
-
9)
g.
Liabilities
from
Previous
Fiscal
Years
(Adefas)
COG
9900
COG
9900
(8
=
6
+
7)
COG
9900
COG
9900
(11
=
8
-
9)
I.
Total
Expenditure
(IA
+
IB
+
IC
+
ID
+
IE
+
IF
+
IG
+
IH
+
II)
(IA
+
IB
+
IC
+
ID
+
IE
+
IF
+
IG
+
IH
+
II)
(IA
+
IB
+
IC
+
ID
+
IE
+
IF
+
IG
+
IH
+
II)
(IA
+
IB
+
IC
+
ID
+
IE
+
IF
+
IG
+
IH
+
II)
(IA
+
IB
+
IC
+
ID
+
IE
+
IF
+
IG
+
IH
+
II)
(IA
+
IB
+
IC
+
ID
+
IE
+
IF
+
IG
+
IH
II)
(IA
+
IB
+
IC
+
ID
+
IE
+
IF
+
IG
+
IH
+
II)
COG:
Classifier
by
Object
of
Expenditure.
4.
Functional
Classification
Structure
of
the
Format
Name
of
the
Public
Entity
Analytical
State
of
the
Expenditure
Budget
Exercise
Functional
Classification
(Purpose
and
Function)
From
XXXX
to
XXXX
(Figures
in
Pesos)
Concept
Expenditures
Sub-exercise
Approved
Increases/
(Reductions)
Modified
Accrued
Paid
Government
Legislation
Coordination
of
Government
Policy
Foreign
Relations
Financial
and
Fiscal
Affairs
National
Security
Public
Order
and
Internal
Security
Affairs
Other
General
Services
Social
Development
Environmental
Protection
Housing
and
Community
Services
Health
Recreation,
Culture
and
Other
Social
Manifestations
Education
Social
Protection
Other
Social
Affairs
Economic
Development
Economic,
Commercial
and
Labor
Affairs
in
General
Agriculture,
Forestry,
Fishing
and
Hunting
Fuels
and
Energy
Mining,
Manufacturing
and
Construction
Transport
Communications
Tourism
Science,
Technology
and
Innovation
Other
Industries
and
Other
Economic
Affairs
Others
Not
Classified
in
Previous
Functions
Public
Debt
Transactions
/
Financial
Cost
of
Debt
Transfers,
Participations
and
Contributions
between
different
Levels
and
Orders
of
Government
Sanitization
of
the
Financial
System
Liabilities
from
Previous
Fiscal
Years
Total
Expenditure
Specific
Instruction
for
filling
out
the
Format
of
the
Analytical
State
of
the
Expenditure
Budget
Exercise
Functional
Classification
(Purpose
and
Function)
Name
of
the
Public
Entity
(1)
Analytical
State
of
the
Expenditure
Budget
Exercise
Functional
Classification
(Purpose
and
Function)
(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)
IA.
Government
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IA
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
a.
Legislation
FN
1.1
FN
1.1
(8
=
6
+
7)
FN
1.1
FN
1.1
(11
=
8
-
9)
b.
Justice
FN
1.2
FN
1.2
(8
=
6
+
7)
FN
1.2
FN
1.2
(11
=
8
-
9)
c.
Coordination
of
Government
Policy
FN
1.3
FN
1.3
(8
=
6
+
7)
FN
1.3
FN
1.3
(11
=
8
-
9)
d.
Foreign
Relations
FN
1.4
FN
1.4
(8
=
6
+
7)
FN
1.4
FN
1.4
(11
=
8
-
9)
e.
Financial
and
Fiscal
Affairs
FN
1.5
FN
1.5
(8
=
6
+
7)
FN
1.5
FN
1.5
(11
=
8
-
9)
f.
National
Security
FN
1.6
FN
1.6
(8
=
6
+
7)
FN
1.6
FN
1.6
(11
=
8
-
9)
g.
Public
Order
and
Internal
Security
Affairs
FN
1.7
FN
1.7
(8
=
6
+
7)
FN
1.7
FN
1.7
(11
=
8
-
9)
h.
Other
General
Services
FN
1.8
FN
1.8
(8
=
6
+
7)
FN
1.8
FN
1.8
(11
=
8
-
9)
IB.
Social
Development
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g)
a.
Environmental
Protection
FN
2.1
FN
2.1
(8
=
6
+
7)
FN
2.1
FN
2.1
(11
=
8
-
9)
b.
Housing
and
Community
Services
FN
2.2
FN
2.2
(8
=
6
+
7)
FN
2.2
FN
2.2
(11
=
8
-
9)
c.
Health
FN
2.3
FN
2.3
(8
=
6
+
7)
FN
2.3
FN
2.3
(11
=
8
-
9)
d.
Recreation,
Culture
and
Other
Social
Manifestations
FN
2.4
FN
2.4
(8
=
6
+
7)
FN
2.4
FN
2.4
(11
=
8
-
9)
e.
Education
FN
2.5
FN
2.5
(8
=
6
+
7)
FN
2.5
FN
2.5
(11
=
8
-
9)
f.
Social
Protection
FN
2.6
FN
2.6
(8
=
6
+
7)
FN
2.6
FN
2.6
(11
=
8
-
9)
g.
Other
Social
Affairs
FN
2.7
FN
2.7
(8
=
6
+
7)
FN
2.7
FN
2.7
(11
=
8
-
9)
IC.
Economic
Development
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
(IC
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h
+
i)
a.
Economic,
Commercial
and
Labor
Affairs
in
General
FN
3.1
FN
3.1
(8
=
6
+
7)
FN
3.1
FN
3.1
(11
=
8
-
9)
b.
Agriculture,
Forestry,
Fishing
and
Hunting
FN
3.2
FN
3.2
(8
=
6
+
7)
FN
3.2
FN
3.2
(11
=
8
-
9)
c.
Fuels
and
Energy
FN
3.3
FN
3.3
(8
=
6
+
7)
FN
3.3
FN
3.3
(11
=
8
-
9)
d.
Mining,
Manufacturing
and
Construction
FN
3.4
FN
3.4
(8
=
6
+
7)
FN
3.4
FN
3.4
(11
=
8
-
9)
e.
Transport
FN
3.5
FN
3.5
(8
=
6
+
7)
FN
3.5
FN
3.5
(11
=
8
-
9)
f.
Communications
FN
3.6
FN
3.6
(8
=
6
+
7)
FN
3.6
FN
3.6
(11
=
8
-
9)
g.
Tourism
FN
3.7
FN
3.7
(8
=
6
+
7)
FN
3.7
FN
3.7
(11
=
8
-
9)
h.
Science,
Technology
and
Innovation
FN
3.8
FN
3.8
(8
=
6
+
7)
FN
3.8
FN
3.8
(11
=
8
-
9)
i.
Other
Industries
and
Other
Economic
Affairs
FN
3.9
FN
3.9
(8
=
6
+
7)
FN
3.9
FN
3.9
(11
=
8
-
9)
ID.
Others
Not
Classified
in
Previous
Functions
(ID
=
a
+
b
+
c
+
d)
(ID
=
a
+
b
+
c
+
d)
(ID
=
a
+
b
+
c
+
d)
(ID
=
a
+
b
+
c
+
d)
(ID
=
a
+
b
+
c
+
d)
(ID
=
a
+
b
+
c
+
d)
a.
Public
Debt
Transactions
/
Financial
Cost
of
Debt
FN
4.1
FN
4.1
(8
=
6
+
7)
FN
4.1
FN
4.1
(11
=
8
-
9)
b.
Transfers,
Participations
and
Contributions
between
different
Levels
and
Orders
of
Government
FN
4.2
FN
4.2
(8
=
6
+
7)
FN
4.2
FN
4.2
(11
=
8
-
9)
c.
Sanitization
of
the
Financial
System
FN
4.3
FN
4.3
(8
=
6
+
7)
FN
4.3
FN
4.3
(11
=
8
-
9)
d.
Liabilities
from
Previous
Fiscal
Years
FN
4.4
FN
4.4
(8
=
6
+
7)
FN
4.4
FN
4.4
(11
=
8
-
9)
I.
Total
Expenditure
(I
=
IA
+
IB
+
IC
+
ID)
(I
=
IA
+
IB
+
IC
+
ID)
(I
=
IA
+
IB
+
IC
+
ID)
(I
=
IA
+
IB
+
IC
+
ID)
(I
=
IA
+
IB
+
IC
+
ID)
(I
=
IA
+
IB
+
IC
+
ID)
Fn=
Function
c)
Net
Indebtedness
Purpose
To
show
the
breakdown
of
debt
contracted
in
the
period,
indicating
the
data
for
each
loan
and
the
financial
institutions
that
granted
them;
as
well
as
payments
made
(debt
amortization)
to
determine
the
net
indebtedness
or
debt
reduction
generated.
Structure
of
the
Format
Name
of
the
Public
Entity
Net
Indebtedness
From
XXXX
to
XXXX
(Figures
in
Pesos)
Identification
of
Loan
or
Instrument
Contracting
/
Placement
Amortization
Net
Indebtedness
Bank
Loans
Total
Bank
Loans
Other
Debt
Instruments
Total
Other
Debt
Instruments
TOTAL
Filling
Instruction
for
the
Net
Indebtedness
Format
1.
Name
of
the
Public
Entity:
Corresponds
to
the
name
of
the
public
entity
issuing
the
budget
report.
2.
Net
Indebtedness:
Name
of
the
budget
report.
3.
From
XXXX
to
XXXX:
Corresponds
to
the
initial
and
final
date
of
the
period
being
reported.
4.
(Figures
in
Pesos):
The
monetary
unit
in
which
the
budget
report
will
be
expressed
is
Pesos.
5.
Identification
of
Loan
or
Instrument:
Corresponds
to
the
name
of
the
institution
granting
the
loan
and
the
number
of
the
loan
or
debt
instrument.
6.
Contracting
/
Placement:
Corresponds
to
the
amount
of
the
loan
or
instrument
contracted
with
different
credit
institutions.
7.
Amortization:
Corresponds
to
the
payment
of
principal
amortizations
for
the
period
being
reported.
8.
Net
Indebtedness:
Corresponds
to
the
difference
between
the
contracting
or
placement
and
the
amortizations
carried
out
during
the
period
being
reported.
9.
Bank
Loans:
Corresponds
to
the
indebtedness
information
(Institution,
Contracting,
Amortization
and
Net
Indebtedness)
with
each
credit
institution.
10.
Other
Debt
Instruments:
Corresponds
to
the
indebtedness
information
(Institution,
Contracting,
Amortization
and
Net
Indebtedness)
with
institutions
different
from
credit
institutions.
Each
public
entity
shall
enter
its
figures
in
the
corresponding
concepts;
in
case
of
not
having
a
figure,
zero
shall
be
entered,
i.e.,
rows
that
are
not
used
will
not
be
eliminated,
nor
will
lines
be
added.
Name
of
the
Public
Entity
(1)
Net
Indebtedness
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Identification
of
Loan
or
Instrument
(5)
Contracting
/
Placement
(6)
Amortization
(7)
Net
Indebtedness
(8)
(8
=
6
-
7)
Bank
Loans
(9)
IA
Name
of
the
Banking
Institution
I
Total
Bank
Loans
Other
Debt
Instruments
10)
IIA
Name
of
institutions
different
from
banking
II
Total
Other
Debt
Instruments
III
TOTAL
COG
9100
Net
Indebtedness
Validation
Rule:
- The
total
amount
of
the
contracting,
amortization,
and
net
indebtedness
columns
must
match
when
corresponding
to
the
amount
presented
in
the
Fiscal
Posture
Indicators
report
under
the
concepts
of
financing,
amortization,
and
net
financing,
respectively.
d)
Debt
Interest
Purpose
To
show
the
breakdown
of
Debt
Interest
generated
in
the
period
at
the
accrued
and
paid
level,
by
loan
or
financial
instrument
and
Institution
granting
it.
Structure
of
the
Format
Name
of
the
Public
Entity
Debt
Interest
From
XXXX
to
XXXX
(Figures
in
Pesos)
Identification
of
Loan
or
Instrument
Accrued
Paid
Bank
Loans
Total
of
Interest
on
Bank
Loans
Other
Debt
Instruments
Total
of
Interest
on
Other
Debt
Instruments
TOTAL
Filling
Instruction
for
the
Debt
Interest
Format
1.
Name
of
the
Public
Entity:
Corresponds
to
the
name
of
the
public
entity
issuing
the
budget
report.
2.
Debt
Interest:
Name
of
the
budget
report.
3.
From
XXXX
to
XXXX:
Corresponds
to
the
initial
and
final
date
of
the
period
being
reported.
4.
(Figures
in
Pesos):
The
monetary
unit
in
which
the
budget
report
will
be
expressed
is
Pesos.
5.
Identification
of
Loan
or
Instrument:
Corresponds
to
the
name
of
the
institution
granting
the
loan
and
the
number
of
the
loan
or
debt
instrument
on
which
interest
is
accrued
and
paid.
6.
Accrued:
Corresponds
to
the
amount
of
interest
generated
in
a
past
period
pending
payment.
7.
Paid:
Corresponds
to
the
amount
of
interest
paid
as
of
the
report
date.
8.
Bank
Loans:
Corresponds
to
the
information
for
each
Institution,
and
the
amount
of
Accrued
and
Paid
Interest
as
of
the
report
date,
with
each
credit
institution.
9.
Other
Debt
Instruments:
Corresponds
to
the
information
for
each
of
the
institutions
different
from
banking
ones,
and
to
the
amount
of
accrued
and
paid
interest
as
of
the
report
date.
Each
public
entity
shall
enter
its
figures
in
the
corresponding
concepts;
in
case
of
not
having
a
figure,
zero
shall
be
entered,
i.e.,
rows
that
are
not
used
will
not
be
eliminated,
nor
will
lines
be
added.
Name
of
the
Public
Entity
(1)
Debt
Interest
(2)
From
XXXX
to
XXXX
(3)
(Figures
in
Pesos)
(4)
Identification
of
Loan
or
Instrument
(5)
Accrued
(6)
Paid
(7)
Bank
Loans
(8)
I.
A
Name
of
the
Banking
Institution
I.
Total
of
Interest
on
Bank
Loans
Other
Debt
Instruments
(9)
II.
A
Name
of
institutions
different
from
banking
II.
Total
of
Interest
on
Other
Debt
Instruments
TOTAL
Debt
Interest
Validation
Rule:
- The
total
amount
of
the
accrued
and
paid
columns
must
match
the
amount
presented
in
the
Analytical
State
of
the
Expenditure
Budget
Exercise,
classification
by
Object
of
Expenditure
under
the
concept
9200
Debt
Interest
Public.
IV.
Programmatic
States
and
Reports
Purpose
To
report
on
the
behavior
of
the
budget
in
an
organized
manner
in
accordance
with
the
budget
programs
established
in
the
programmatic
classification
issued
by
CONAC.
Structure
of
the
Format
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
Subject
to
Operating
Rules
Other
Subsidies
Performance
of
Functions
Provision
of
Public
Services
Provision
of
Public
Goods
Planning,
monitoring
and
evaluation
of
public
policies
Promotion
and
fostering
Regulation
and
supervision
Functions
of
the
Armed
Forces
(Only
Federal
Government)
Specific
Investment
Projects
Administrative
and
Support
Support
for
the
budget
process
and
to
improve
institutional
efficiency
Support
for
public
function
and
for
the
improvement
of
management
External
Operations
Commitments
Obligations
for
compliance
with
jurisdictional
resolutions
Natural
Disasters
Obligations
Pensions
and
retirements
Contributions
to
social
security
Contributions
to
stabilization
funds
Contributions
to
investment
funds
and
pension
restructuring
Federalized
Expenditure
Programs
(Federal
Government)
Federalized
Expenditure
Participations
to
federative
entities
and
municipalities
Financial
cost,
debt
or
support
to
debtors
and
savers
of
banking
Liabilities
from
previous
fiscal
years
Total
Expenditure
Filling
Instruction
for
the
Format
of
Expenditure
by
Programmatic
Category
1.
Name
of
the
Public
Entity:
Corresponds
to
the
name
of
the
public
entity
issuing
the
programmatic
report.
2.
Expenditure
by
Programmatic
Category:
Name
of
the
programmatic
report.
3.
From
XXXX
to
XXXX:
Corresponds
to
the
initial
and
final
date
of
the
period
being
reported.
4.
(Figures
in
Pesos):
The
monetary
unit
in
which
the
programmatic
report
will
be
expressed
is
Pesos.
5.
Concept:
Shows
the
classification
of
the
budget
programs
of
public
entities.
6.
Approved:
Is
the
accounting
moment
that
reflects
the
amounts
approved
annually
in
the
Expenditure
Budget.
7.
Increases/
(Reductions):
Corresponds
to
budget
adjustments
to
the
Approved
Expenditure
Budget
(increases
minus
reductions),
considering
that
when
the
difference
between
increases
and
reductions
is
greater,
the
amount
is
presented
with
a
positive
sign;
conversely,
when
reductions
are
greater
than
increases,
the
amount
is
presented
with
a
negative
sign.
8.
Modified:
Is
the
accounting
moment
that
reflects
the
budget
adjustments
resulting
from
increases
and
decreases
to
the
Approved
Expenditure
Budget.
9.
Accrued:
Is
the
accounting
moment
of
expenditure
that
reflects
the
recognition
of
a
payment
obligation
in
favor
of
third
parties
for
the
receipt
of
conformity
of
goods,
services,
and
works
contracted
timely;
as
well
as
obligations
deriving
from
treaties,
laws,
decrees,
resolutions,
and
final
judgments.
10.
Paid:
Is
the
accounting
moment
of
expenditure
that
reflects
the
total
or
partial
cancellation
of
payment
obligations,
which
is
concretized
through
the
disbursement
of
cash
or
any
other
means
of
payment.
11.
Sub-exercise:
Corresponds
to
the
difference
between
the
Modified
column
minus
the
Accrued.
Each
public
entity
shall
enter
its
figures
in
the
budget
programs
that
correspond;
in
case
of
not
having
any
figure,
zero
shall
be
entered,
i.e.,
rows
that
are
not
used
will
not
be
eliminated;
likewise,
budget
programs
that
are
not
defined
in
this
programmatic
report
must
not
be
added.
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)
I.
Programs
(IA
+
IB
+
IC
+
ID+
IE+
IF)
(IA
+
IB
+
IC
+
ID+
IE+
IF)
(IA
+
IB
+
IC
+
ID+
IE+
IF)
(IA
+
IB
+
IC
+
ID+
IE+
IF)
(IA
+
IB
+
IC
+
ID+
IE+
IF)
(IA
+
IB
+
IC
+
ID+
IE+
IF)
IA.
Subsidies:
Social
and
Private
Sector
or
Federative
Entities
and
Municipalities
(IA
=
a
+
b)
(IA
=
a
+
b)
(IA
=
a
+
b)
(IA
=
a
+
b)
(IA
=
a
+
b)
(IA
=
a
+
b)
a.
Subject
to
Operating
Rules
Pp
S
Pp
S
(8
=
6
+
7)
Pp
S
Pp
S
(11
=
8
-
9)
b.
Other
Subsidies
Pp
U
Pp
U
(8
=
6
+
7)
Pp
U
Pp
U
(11
=
8
-
9)
IB.
Performance
of
Functions
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
(IB
=
a
+
b
+
c
+
d
+
e
+
f
+
g
+
h)
a.
Provision
of
Public
Services
Pp
E
Pp
E
(8
=
6
+
7)
Pp
E
Pp
E
(11
=
8
-
9)
b.
Provision
of
Public
Goods
Pp
B
Pp
B
(8
=
6
+
7)
Pp
B
Pp
B
(11
=
8
-
9)
c.
Planning,
monitoring
and
evaluation
of
public
policies
Pp
P
Pp
P
(8
=
6
+
7)
Pp
P
Pp
P
(11
=
8
-
9)
d.
Promotion
and
fostering
Pp
F
Pp
F
(8
=
6
+
7)
Pp
F
Pp
F
(11
=
8
-
9)
e.
Regulation
and
supervision
Pp
G
Pp
G
(8
=
6
+
7)
Pp
G
Pp
G
(11
=
8
-
9)
f.
Functions
of
the
Armed
Forces
(Only
Federal
Government)
Pp
A
Pp
A
(8
=
6
+
7)
Pp
A
Pp
A
(11
=
8
-
9)
g.
Specific
Pp
R
Pp
R
(8
=
6
+
7)
Pp
R
Pp
R
(11
=
8
-
9)
h.
Investment
Projects
Pp
K
Pp
K
(8
=
6
+
7)
Pp
K
Pp
K
(11
=
8
-
9)
IC.
Administrative
and
Support
(IC
=
a
+
b
+
c)
(IC
=
a
+
b
+
c)
(IC
=
a
+
b
+
c)
(IC
=
a
+
b
+
c)
(IC
=
a
+
b
+
c)
(IC
=
a
+
b
+
c)
a.
Support
for
the
budget
process
and
to
improve
institutional
efficiency
Pp
M
Pp
M
(8
=
6
+
7)
Pp
M
Pp
M
(11
=
8
-
9)
b.
Support
for
public
function
and
for
the
improvement
of
management
Pp
O
Pp
O
(8
=
6
+
7)
Pp
O
Pp
O
(11
=
8
-
9)
c.
External
Operations
Pp
W
Pp
W
(8
=
6
+
7)
Pp
W
Pp
W
(11
=
8
-
9)
ID.
Commitments
(ID
=
a
+
b)
(ID
=
a
+
b)
(ID
=
a
+
b)
(ID
=
a
+
b)
(ID
=
a
+
b)
(ID
=
a
+
b)
a.
Obligations
for
compliance
with
jurisdictional
resolutions
Pp
L
Pp
L
(8
=
6
+
7)
Pp
L
Pp
L
(11
=
8
-
9)
b.
Natural
Disasters
Pp
N
Pp
N
(8
=
6
+
7)
Pp
N
Pp
N
(11
=
8
-
9)
IE.
Obligations
(IE
=
a
+
b
+
c
+
d)
(IE
=
a
+
b
+
c
+
d)
(IE
=
a
+
b
+
c
+
d)
(IE
=
a
+
b
+
c
+
d)
(IE
=
a
+
b
+
c
+
d)
(IE
=
a
+
b
+
c
+
d)
a.
Pensions
and
retirements
Pp
J
Pp
J
(8
=
6
+
7)
Pp
J
Pp
J
(11
=
8
-
9)
b.
Contributions
to
social
security
Pp
T
Pp
T
(8
=
6
+
7)
Pp
T
Pp
T
(11
=
8
-
9)
c.
Contributions
to
stabilization
funds
Pp
Y
Pp
Y
(8
=
6
+
7)
Pp
Y
Pp
Y
(11
=
8
-
9)
d.
Contributions
to
investment
funds
and
pension
restructuring
Pp
Z
Pp
Z
(8
=
6
+
7)
Pp
Z
Pp
Z
(11
=
8
-
9)
IF.
Federalized
Expenditure
Programs
(Federal
Government)
(IF
=
a)
(IF
=
a)
(IF
=
a)
(IF
=
a)
(IF
=
a)
(IF
=
a)
a.
Federalized
Expenditure
Pp
I
Pp
I
(8
=
6
+
7)
Pp
I
Pp
I
(11
=
8
-
9)
II.
Participations
to
federative
entities
and
municipalities
Pp
C
Pp
C
(8
=
6
+
7)
Pp
C
Pp
C
(11
=
8
-
9)
III.
Financial
cost,
debt
or
support
to
debtors
and
savers
of
banking
Pp
D
Pp
D
(8
=
6
+
7)
Pp
D
Pp
D
(11
=
8
-
9)
IV.
Liabilities
from
previous
fiscal
years
Pp
H
Pp
H
(8
=
6
+
7)
Pp
H
Pp
H
(11
=
8
-
9)
V.
Total
Expenditure
V
=
(I
+
II
+
III
+
IV)
V
=
(I
+
II
+
III
+
IV)
V
=
(I
+
II
+
III
+
IV)
V
=
(I
+
II
+
III
+
IV)
V
=
(I
+
II
+
III
+
IV)
V
=
(I
+
II
+
III
+
IV)
Pp:
Budget
Program.
Validation
Rules
for
Expenditure
by
Programmatic
Category:
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Approved"
column
must
be
the
same
as
that
shown
in
the
Authorized
Expenditure
Budget
and
match
the
total
of
credits
under
item
8.2.1
Approved
Expenditure
Budget.
The
figure
must
be
consistent
with
the
Approved
Expenditure
Budget
line
of
the
Memorandum
Note.
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Increases/
(Reductions)"
column
must
match
the
balance
of
item
8.2.3
Modifications
to
the
Approved
Expenditure
Budget
for
the
period
being
reported.
The
figure
must
be
consistent
with
the
Modifications
to
the
Approved
Expenditure
Budget
line
of
the
Memorandum
Note.
The
balance
of
said
account
will
be
creditor
when
the
difference
between
increases
and
reductions
is
greater,
and
when
reductions
are
greater
than
increases
the
balance
will
be
debtor.
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Accrued"
column
must
match
the
total
of
debits
under
item
8.2.5
Accrued
Expenditure
Budget
for
the
period
being
reported.
The
figure
must
be
consistent
with
the
Accrued
Expenditure
Budget
line
of
the
Memorandum
Note.
- The
figure
in
the
"Total
Expenditure"
row
of
the
"Paid"
column
must
match
the
total
of
debits
under
item
8.2.7
Paid
Expenditure
Budget
for
the
period
being
reported.
The
figure
must
be
consistent
with
the
Paid
Expenditure
Budget
line
of
the
Memorandum
Note.
Expenses
Paid
from the
Note
of
Memory.
V.
Fiscal Posture Indicators
...
TRANSITORY PROVISIONS
FIRST.-
This Agreement shall enter into force the day following its publication in the Official Journal of the Federation and shall take mandatory effect as of January 1, 2025.
SECOND.-
The Federative Entities, in compliance with the provisions of Article 7, second paragraph, of the General Law of Government Accounting, shall publish this Agreement in their official written and electronic dissemination media within a period of 30 business days following the publication of this in the Official Journal of the Federation.
THIRD.-
In terms of Article 15 of the General Law of Government Accounting, the Technical Secretary shall maintain a registry on an Internet page of the acts that the public entities of the federative entities, municipalities, and territorial demarcations of Mexico City carry out to adopt the decisions of the Council. For such purposes, the Accounting Harmonization Councils of the Federative Entities shall remit 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 preceding transitory provision.
In Mexico City, at twelve o'clock on June 21, two thousand twenty-four, 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 Rules of Operation of the National Council of Accounting Harmonization, the Head of the Government Accounting Unit of the Undersecretariat of Expenses of the Secretariat of Finance and Public Credit, in my capacity as Technical Secretary of the National Council of Accounting Harmonization,
HEREBY STATES AND CERTIFIES
that the document consisting of 23 useful pages, initialed and collated, corresponds to the text of the Agreement amending and adding to the Government Accounting Manual, approved by the National Council of Accounting Harmonization, which was made available to the members of said Council in its second session held, in first call, on June 13 of the current year, a situation that is certified for the corresponding legal effects. - The Technical Secretary of the National Council of Accounting Harmonization, L.C.P. Juan Torres García. - Signature.
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DOLLAR 16.9647 UDIS 8.807141 CCP 6.12% CCP-UDIS 4.72% CPP 5.09% TIIE 28 DAYS 6.7559% TIIE 91 DAYS 6.7931% TIIE 182 DAYS 6.8474% TIIE DE FONDEO 6.50%
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Official Journal of the Federation
Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our services menu
Electronic address: dof.gob.mx
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“with basis in articles 6, 7, 9 and 14 of the General Law of Governmental Accounting, approved the following”
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