Agreement Reforming the Classifier by Revenue Items

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Official Gazette of the Federation: 09/08/2023

AGREEMENT Reforming the Classifier by Revenue Items

On the margin a logo, which says: National Council for Accounting Harmonization.

The National Council for Accounting Harmonization, based on articles 6, 7, 9 and 14 of the General Law on Governmental Accounting, approved the following:

Agreement Reforming the Classifier by Revenue Items

CONSIDERATIONS

That the Classifier by Revenue Items is the instrument that allows identifying the incomes that public entities perceive in the exercise of their functions which in turn enables the adequate record and presentation of operations, as well as the interrelation with patrimonial accounts.

That the adequate classification of resources is transcendental in matter of obtaining public accounts, especially regarding the analysis of the generation, distribution and redistribution of income, so it is necessary to make modifications to the Classifier with the purpose that this be clear and congruent with the normative issued by CONAC.

Therefore, the National Council for Accounting Harmonization approved the following:

Agreement Reforming the Classifier by Revenue Items

SINGLE ARTICLE. - ARE REFORMED Revenue Item 5 Products and Type 51 Products, as well as Revenue Item 6 Utilizations in Type 62 Patrimonial Utilizations; ARE REPEALED the first, second, third and fourth paragraphs of Section A. General Aspects; the third paragraph of Section C Coding Structure; numerals second, third, fourth and ninth of the Agreement issuing the Classifier by Revenue Items, whereby numerals fifth, sixth, seventh and eighth are moved and become numerals second, third, fourth and fifth, respectively, the latter also reformed, to read as follows:

BACKGROUND ...

FIRST.- ...

CLASSIFIER BY REVENUE ITEMS

A. GENERAL ASPECTS

The accounting records of public entities shall be kept on an accrual basis. The accounting of income transactions shall be recorded when there is legally the right to collect.

For the single record of budgetary and accounting operations, public entities shall have budgetary classifiers, lists of accounts and catalogs of goods or similar instruments that allow their automatic interrelation.

Therefore, the Classifier by Revenue Items (CRI), is mandatory for public entities of the federation, federative entities and municipalities, including entities of the para-state and para-municipal public administration, which will allow a classification of budgetary income according to legal provisions, as well as applicable accounting norms and criteria, immersed in a clear, precise, integral and useful scheme, that enables adequate record and presentation of operations, that facilitates interrelation with patrimonial accounts.

Public resources are financing means that allow solving the own activities of public entities, attend payment obligations of public debt or make transfers that other scopes or levels of government require.

From their capture and disposition depends not only the very existence of public entities, but also it is necessary to know the effects and reactions that the different forms that this capture assumes provoke in the rest of the economy, so it is relevant to come to know their origin, their nature and the transactions that allow their obtainment.

In this sense, the adequate classification of resources is extremely important, its transcendence in matter of obtaining national accounts, especially regarding the analysis of the generation, distribution and redistribution of income.

In order to obtain that information it is necessary to organize transactions in homogeneous categories, that allow the correct interpretation of the facts that gave them origin and their repercussions. Consequently, the classifications of resources, identify the distinctive characteristics of the financing means, grouping them in order to measure them and analyze their effects.

B. OBJECTIVES ...

C. CODING STRUCTURE

The CRI orders, groups and presents public income based on their different nature and the character of the transactions that give them origin.

Thus, in the CRI are distinguished those coming from traditional sources such as taxes, utilizations, rights and products, transfers; those proceeding from public patrimony such as sale of assets, titles, shares and property rents; those coming from the decrease of assets and financings.

The CRI will allow the analytical record of income transactions, being the instrument that allows linking the budgetary and accounting aspects of resources. Additionally, it has a two-digit coding:

Item:

The highest level of aggregation of the CRI that presents and orders the main groups of public income based on their different nature and the character of the transactions that give them origin.

Type:

Determines the set of public incomes that integrate each item, whose aggregation level is intermediate.

The administrative units or competent instances in matter of Governmental Accounting and Income of each order of government, may disaggregate according to their needs this classifier, in class (third level) and concept (fourth level), from the basic structure that is being presented (2 digits), conserving harmonization with the Chart of Accounts and with the Conversion Matrices.

D. RELATION OF ITEMS AND TYPES ...

5

Products

They are the revenues from consideration for services provided by the State in its private law functions, as well as from the use, utilization or alienation of goods of private domain.

51

Products

They are the revenues from concept of services granted by private law functions, such as interests generated by bank accounts of public entities, alienation of movable or immovable goods not subject to the public domain regime, among others, in accordance with applicable legislation in the matter.

...

...

6

Utilizations

...

62

Patrimonial Utilizations

They are the revenues perceived from capital recoveries or in its case invested patrimony, in accordance with applicable legislation in the matter and other analogous concepts.

...

SECOND.- In accordance with articles 1 and 7 of the LGCG, the governments of the Federative Entities must adopt and implement the decisions of CONAC, via the adequacy of their legal frameworks, which could consist in the eventual modification or formulation of laws or administrative provisions of local character, as the case may be.

THIRD.- In accordance with what is provided in article 1 of the LGCG, the governments of the Federative Entities must coordinate with municipal governments so that they manage to have a harmonized accounting framework, through the exchange of information and experiences between both orders of government.

FOURTH.- In terms of articles 7 and 15 of the LGCG, the Technical Secretary will keep a public registry on an Internet page of the acts that the governments of the federative entities, municipalities and territorial demarcations of the Federal District carry out for the adoption and implementation of this agreement. For such effects, the governments of the federative entities, municipalities and territorial demarcations of the Federal District will remit to the Technical Secretary the information related to said acts.

Said information must be sent to the electronic address conac_sriotecnico@hacienda.gob.mx, within a period of 15 business days counted from the conclusion of the period fixed by CONAC.

FIFTH.- In terms of article 51 of the Financial Discipline Law of the Federative Entities and Municipalities (LDF), these may only inscribe their obligations in the Single Public Registry of Financings and Obligations of Federative Entities and Municipalities if they comply with the publication of information in accordance with the provisions of the LGCG and the norms issued by the National Council for Accounting Harmonization.

TRANSITORY PROVISIONS

FIRST.- This Agreement will enter into force the day after its publication in the Official Gazette of the Federation and its application will be mandatory starting from the 1st of January 2024.

SECOND.- During the 2023 fiscal year, public entities must observe this Agreement for the elaboration of the Revenue Law initiative of the 2024 fiscal year.

THIRD.- The federative entities, in compliance with article 7, second paragraph, of the General Law on Governmental Accounting must publish this Agreement, in their official written and electronic diffusion media, within a period of 30 business days following the publication of this in the Official Gazette of the Federation.

FOURTH.- In terms of article 15 of the General Law on Governmental Accounting, the Technical Secretary will keep a registry on an Internet page of the acts that public entities of the federative entities, municipalities and territorial demarcations of Mexico City carry out to adopt the decisions of the Council. For such effects, the Councils of Accounting Harmonization of the Federative Entities will remit to the Technical Secretariat the information related to said acts to the electronic address conac_sriotecnico@hacienda.gob.mx, within a period of 15 business days counted from the conclusion of the period fixed in the previous transitory.

In Mexico City, being eleven hours of the day 28th of July of the year two thousand twenty-three, based on articles 11 of the General Law on Governmental Accounting, 12, section IV, and 23 of the Internal Regulations of the Secretariat of Finance and Public Credit, the Head of the Governmental 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, MAKE KNOWN AND CERTIFY that the document consisting of 3 useful pages, initialed and checked, corresponds with the text of the AGREEMENT REFORMING THE CLASSIFIER BY REVENUE ITEMS, approved by the National Council for Accounting Harmonization, same that was in view of the members of said Council in its second session celebrated, in first call, the 18th of July of the present year, situation that is certified for the leading legal effects. The Technical Secretary of the National Council for Accounting Harmonization, Licensed Public Accountant Juan Torres García . - Initials .

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