Guidelines Applicable to the Distribution, Results Reporting, and Transparency of the Fund for Accounting Harmonization in the Federal Entities and Municipalities for the 2026 Fiscal Year

DOF: 09/03/2026

GUIDELINES APPLICABLE TO THE DISTRIBUTION, RESULTS REPORTING, AND TRANSPARENCY OF THE FUND FOR ACCOUNTING HARMONIZATION IN THE FEDERAL ENTITIES AND MUNICIPALITIES FOR THE 2026 FISCAL YEAR

A logo appears at the margin, stating: National Council for Accounting Harmonization.

GUIDELINES APPLICABLE TO THE DISTRIBUTION, RESULTS REPORTING, AND TRANSPARENCY

OF THE FUND FOR ACCOUNTING HARMONIZATION IN THE FEDERAL ENTITIES AND MUNICIPALITIES

OF THE 2026 FISCAL YEAR

CONSIDERING

That the Federation, the federal entities, the municipalities, and the territorial demarcations of Mexico City must administer the economic resources they have available with efficiency, effectiveness, economy, transparency, and honesty to satisfy the objectives to which they are destined, in accordance with what is stipulated in Article 134, first paragraph, of the Political Constitution of the United Mexican States;

That the General Law of Government Accounting establishes the general criteria governing government accounting and the issuance of financial information by public entities, as well as the accounting harmonization applicable to all of them, with the aim that the information emanating from the government accounting of public entities be a useful tool to measure and improve the effectiveness, economy, and efficiency of public spending and income;

That, in accordance with Article 61, fraction II, second-to-last paragraph, of the General Law of Government Accounting, in the process of integrating financial information for the preparation of their budgets, public entities must incorporate the results derived from the implementation and operation processes of results-based budgeting and the performance evaluation system, established in terms of Article 134 of the Political Constitution of the United Mexican States;

That, in accordance with Article 6 of the General Law of Government Accounting, the National Council for Accounting Harmonization (CONAC) is the coordination body for the harmonization of government accounting and has as its objective the issuance of accounting standards and guidelines for the generation of financial information that will be applied by public entities, including federal entities and municipalities;

That, in accordance with Article 39 of the Expenditure Budget of the Federation for the 2026 fiscal year, the Secretariat of Finance and Public Credit, with the participation corresponding to the National Council for Accounting Harmonization, within the first quarter of the year, will establish and publish in the Official Gazette of the Federation the terms and conditions for the distribution of the fund provided for in Annex 20 "Salary and Economic Provisions" of the decree of said expenditure budget, for the granting of subsidies to federal entities and municipalities, for the equipping of areas responsible for government accounting, as well as for the modernization of information and communications technologies, which promote and facilitate compliance with accounting harmonization among the three levels of government, in accordance with what is provided in the General Law of Government Accounting;

That, for the foregoing effects, the Technical Secretary of CONAC, in compliance with its powers to advise and train public entities regarding the implementation and interpretation of the accounting standards issued by said council, presented to it, in its first session of 2026, held on February 25, 2026, the Guidelines for the distribution of the fund to promote and facilitate compliance with accounting harmonization in federal entities and municipalities for the 2026 fiscal year, which were approved in the same session;

For the aforementioned reasons, the following are issued:

GUIDELINES APPLICABLE TO THE DISTRIBUTION, RESULTS REPORTING, AND TRANSPARENCY

OF THE FUND FOR ACCOUNTING HARMONIZATION IN THE FEDERAL ENTITIES AND

MUNICIPALITIES OF THE 2026 FISCAL YEAR

CHAPTER I

GENERAL PROVISIONS

These guidelines aim to establish the terms and conditions for the distribution, results reporting, and transparency of the fund provided for in the Expenditure Budget of the Federation for the 2026 fiscal year, intended to provide resources for the benefit of federal entities and municipalities to strengthen the equipment of administrative units responsible for government accounting, as well as to promote the modernization of information and communications technologies that promote and facilitate compliance with accounting harmonization among the three levels of government, in accordance with what is provided in the General Law of Government Accounting.

In addition to the definitions provided in the General Law of Government Accounting, the following shall be understood:

a.

Actions: specific and limited activities in scope and time, oriented to address specific needs in matters of accounting harmonization, such as the acquisition, update, or adaptation of goods, services, or technological tools, in accordance with the Work Plan and the established deadlines;

b.

CONAC: the National Council for Accounting Harmonization;

c.

PbR-SED Diagnosis: the report on the progress achieved by federal entities, municipalities, and the territorial demarcations of Mexico City in the implementation and operation of Results-Based Budgeting and the Performance Evaluation System, which Article 80, third paragraph, of the General Law of Government Accounting establishes and which is integrated by the Secretariat of Finance and Public Credit;

d.

EFSL: Local Audit Entity;

e.

LGCG: General Law of Government Accounting;

f.

Guidelines: the Guidelines applicable to the distribution, results reporting, and transparency of the fund for accounting harmonization in federal entities and municipalities for the 2026 fiscal year;

g.

PEF 2026: Expenditure Budget for the 2026 fiscal year;

h.

Work Plan: the document formally presented by the federal entity, which includes the actions and projects proposed for execution by the central and municipal levels, as well as their quantification, in matters of accounting harmonization for the 2026 exercise, in terms of the distribution established in these Guidelines, and which is subject to approval by the Technical Secretariat of CONAC;

i.

Projects: the coordinated set of actions that, in a coordinated manner, seek to achieve a defined objective in matters of accounting harmonization, with scope, schedule, and expected products clearly identified in the Work Plan.

j.

Secretariat: the Secretariat of Finance and Public Credit;

k.

UCG: Accounting Unit of the Secretariat; and

l.

UPER: Policy and Strategy for Results Unit of the Secretariat.

CHAPTER II

OF THE RESOURCES

FIRST SECTION

TARGET POPULATION

Public entities at the level:

a.

State:

i.

Central Sector

ii.

Parastatal

iii.

Local audit entities

b.

Municipal:

i.

Municipal

ii.

Parastatal.

c.

Mexico City

i.

Central Sector

ii.

Parastatal

iii.

Local audit entity

SECOND SECTION

OF THE EXERCISE OF RESOURCES

The exercise of resources shall be carried out through the Executive Power of the federal entities, through the Finance Secretariats or equivalent, or through the EFSLs of the federal entities.

THIRD SECTION

OF THE DISTRIBUTION OF RESOURCES

The resources of the fund will be distributed among federal entities and municipalities based on the Work Plan presented by each federal entity within the deadline established in these Guidelines, valuing the continuity of assignments in previous exercises, the goods acquired and services contracted, as well as the degree of maturity in the implementation and operation of Government Accounting, Results-Based Budgeting, and the Performance Evaluation System.

Based on the Work Plan presented and the actions and projects that are deemed appropriate in terms of these Guidelines, the Technical Secretary of CONAC will determine the distribution corresponding to each federal entity, municipality, and Mexico City.

The resources proposed in the Work Plan must be subject to the following distribution:

a.

First, a minimum amount equivalent to that exercised in 2025 for the strengthening of EFSLs will be allocated, with the objective of carrying out a systematic management of information, documentation, and responses derived from the evaluations of accounting harmonization.

b.

Subsequently, from the resulting amount, at least 70 percent of the resources provided for actions and projects benefiting public entities at the municipal level will be assigned, and 30 percent for those benefiting public entities at the state level.

c.

In the case of Mexico City, what is provided in item a. applies, and the remainder will be distributed between the Central Sector and Parastatal.

In the event that federal entities do not prove the total application of the assigned resources in accordance with what is provided in these Guidelines, the Secretariat, through the Technical Secretary of CONAC, may reassign them to other federal entities or municipalities for viable actions and projects, oriented towards the strengthening, consolidation, and improvement of Government Accounting and PbR SED.

FOURTH SECTION

OF THE APPLICATION OF RESOURCES

The destination of resources will be limited to actions and projects that contribute directly to the compliance and consolidation of accounting harmonization in the three levels of government, particularly in the municipal sphere and in those municipalities most lagging and/or with greater areas of opportunity identified in the matter.

By way of example and not limitation, resources may be allocated to the following expense concepts:

a.

Acquisition of computer equipment and peripherals, including servers, storage equipment, workstations, and devices necessary for the operation of accounting and budgetary systems;

b.

Acquisition, development, update, or adaptation of systems and technological tools for government accounting, budgetary recording, generation of financial information, and integration of reports, including own developments;

c.

Purchase, renewal, or expansion of software licenses, databases, and technological platforms linked to government accounting, financial management, and generation of harmonized information;

d.

Connectivity services, technological infrastructure, and telecommunications, including internet access, dedicated links, cloud services, and information backup and security solutions, to the extent that they are indispensable for the operation of accounting systems; and

e.

Adaptation, integration, or interoperability of financial, accounting, and budgetary information systems, which allow consistency, traceability, and comparability of information among the different levels of government.

CHAPTER III

OF THE REQUIREMENTS TO ACCESS RESOURCES

FIRST SECTION

OF THE REQUEST

To access the resources referred to in these Guidelines, the Executive Power of the federal entities, either directly, through its head, or through the heads of the Finance Secretariats or equivalent, must:

a.

Have fulfilled the evaluator role of its municipalities in the 2026 edition of the PbR-SED Diagnosis, in accordance with the mechanisms and deadlines established for such effect by UPER;

b.

Submit to the Technical Secretary of CONAC via official letter, duly signed, no later than April 30, 2026, a request containing the Work Plan in accordance with the established format, as well as the deadlines and actions and/or projects to be carried out for the implementation of accounting harmonization, indicating who will be responsible for the execution of the resource, either the Executive Power, through the Finance Secretariats or equivalent, or the EFSL of the federal entity; and

c.

Sign a collaboration agreement for the use and destination of the resources provided for in PEF 2026 with the Head of the UCG of the Secretariat, in its capacity as Technical Secretary of CONAC, having, if applicable, the EFSL as a witness.

SECOND SECTION

OF THE WORK PLAN

The Work Plan for the implementation of accounting harmonization must consider actions and projects for both the state and municipal levels, including EFSLs, ensuring that the planned actions prioritize the attention of public entities at the municipal level with greater lags and/or greater areas of opportunity identified in matters of accounting harmonization, in accordance with the criteria established in paragraph 12.

CHAPTER IV

OF THE PRIORITIZATION CRITERIA AND OPERATIONAL MECHANICS

FIRST SECTION

OF THE PRIORITIZATION CRITERIA

The allocation of resources will be determined based on what is established in the work plans for the implementation of accounting harmonization, as well as on budgetary availability, in accordance with what is established in paragraph 6 and attending the following prioritization criteria:

a.

For the case of the state level, actions and projects that benefit public entities of federal entities with the following:

i.

Low compliance in the Accounting Harmonization Evaluation corresponding to the third quarter of 2025.

ii.

Low or medium degree of progress in the implementation and operation of PbR-SED in the 2025 edition of the PbR-SED Diagnosis.

b.

For the case of the municipal level, actions and projects that benefit public entities of municipalities that meet the following:

i.

High and very high degree of Social Lag Index, according to the latest available information.

ii.

Low compliance in the Accounting Harmonization Evaluation corresponding to the third quarter of 2025.

iii.

Low degree of progress in the implementation and operation of PbR-SED in the 2025 edition of the PbR-SED Diagnosis, or that the 2026 edition of the PbR-SED Diagnosis represents their first participation in said exercise (they must have completed the information collection and sent the corresponding closing letter to UPER).

iv.

Classified as type C, according to the Municipal Institutional Maturity Index, estimated by UPER for the purposes of the PbR-SED Diagnosis.

SECOND SECTION

OF THE OPERATIONAL MECHANICS

Once the deadline established in paragraph 10, item b) has concluded, the Technical Secretary of CONAC will carry out the analysis of the requests and work plans to determine the public entities, actions, and projects eligible to receive the subsidy.

For the purposes of the analysis mentioned in the previous paragraph, the following will proceed:

a)

Within a period of ten natural days, verify the consistency of the Work Plan with these Guidelines, the proposed actions and projects, as well as the adequate distribution of resources.

b)

In the event of observations, these will be notified to the federal entities via CONAC's email, in order to be addressed and, within a period of five natural days, the corrected Work Plan will be resubmitted.

c)

If the Work Plan with the observations addressed is not received within the stated period, it will be understood that the federal entity declines the assignment of resources, and proceedings will follow what is provided in paragraph 7 of these Guidelines.

d)

When the Work Plan is deemed appropriate, the federal entity will be notified via CONAC's email of its validation and acceptance.

e)

Once the Work Plan is validated, the federal entity must submit, within a period of five natural days, by email and in physical form to the Technical Secretary of CONAC, the necessary documentation for the formalization of the corresponding collaboration agreement, according to the following:

i.

Valid official identification of the public servants who will sign the agreement (recent certified copy).

ii.

Current appointment of the persons signing the agreement on behalf of the corresponding instances, as applicable in the federal entity (recent certified copy)

iii.

Official institutional proof of address (recent certified copy).

iv.

Tax identification card of the executor of the resources (State Government).

f)

Once the documentation mentioned in the previous item is integrated, and within a maximum period of ten natural days, the Technical Secretary of CONAC will send to the federal entity, in physical version, the collaboration agreement to collect the corresponding signatures, which must be returned duly signed within a period not greater than five natural days counted from its receipt.

g)

Once the collaboration agreement is formalized, the federal entity must request, via official letter addressed to the head of the Budgetary Design, Control, and Expenditure Follow-up Unit, with a copy to the Technical Secretary of CONAC, the assignment of resources, as well as the registration of the bank account in the Federal Financial Administration System (SIAFF), attaching the following documentation:

i.

Format for request of registration, cancellation, or modification of accounts in SIAFF.

ii.

Bank letter of opening of the account designated for the program.

iii.

Format for registration of public servants authorized to authorize and receive budgetary documentation and carry out procedures before the Treasury of the Federation, accompanied by a copy of the official identification, current appointments, and tax identification card of the executor of the resources.

h)

Once the collaboration agreements are formalized, the execution and follow-up stage will begin, in accordance with the control, supervision, and evaluation mechanisms established by each federal entity, in order to comply with the obligations provided for in the corresponding agreements.

i)

Finally, the federal entity must report, the progress and results on the application of resources, in accordance with what is established in the collaboration agreement, attending the format established for such case by the Technical Secretary of CONAC.

CHAPTER V

OF THE RESULTS REPORTS AND REMNANTS

In order to comply with Article 39, third paragraph, fraction III, of PEF 2026, public entities that receive and exercise resources provided for in these Guidelines must report the results of their application by federal entity, in accordance with the format to be established, and within the deadlines and terms provided for in the respective agreements.

Available resources, including remnants derived from savings and financial returns generated, that have not been applied, must be returned to the Treasury of the Federation, in accordance with what is provided in the collaboration agreement referred to in paragraph 10, item c.

CHAPTER VI

OF TRANSPARENCY

The Executive Power of the federal entities will be responsible for the veracity of the information reported for the purposes of what is established in paragraph 15 of these Guidelines.

Public entities benefited with the resources referred to in these Guidelines must provide timely and verifiable information and evidence to CONAC, to the Executive Power of the federal entities, through the Finance Secretariats or equivalent, and to the EFSLs, as appropriate, as well as implement improvements derived from the PbR-SED Diagnosis in accounting matters, in order to follow up and evaluate progress in the implementation and consolidation of accounting harmonization.

CHAPTER VII

OF FINAL PROVISIONS

The Executive Power of the federal entities, either directly or through the Finance Secretariats or equivalent, will be responsible for carrying out, in a detailed and complete manner, the legal, documentary, accounting, financial, tax, administrative, and budgetary registration and control of the resources, in accordance with the applicable legal provisions.

The Executive Power of the federal entities, either directly or through the Finance Secretariats or equivalent, must fully and independently fulfill the commitments and responsibilities derived from legal, financial, labor, administrative, and tax obligations related to the work plans charged to the resources referred to in these Guidelines.

The Technical Secretary of CONAC will interpret and resolve cases not provided for in these Guidelines, as well as attend to requests and consultations related to their application.

TRANSITORY

Sole. - These Guidelines will enter into force from the day following their publication in the Official Gazette of the Federation.

In Mexico City, on the twenty-fifth day of February of two thousand twenty-six, based on what is established in Articles 11 of the General Law of Government Accounting, 39 of the Expenditure Budget of the Federation for the 2026 fiscal year, 8, fraction IV, and 23, fraction IX of the Internal Regulations of the Secretariat of Finance and Public Credit, as Head of the Accounting Unit of the Subsecretariat of Expenditures of the Secretariat of Finance and Public Credit, and in my capacity as Technical Secretary of the National Council for Accounting Harmonization, I HEREBY STATE AND CERTIFY that the document consisting of 5 useful pages, initialed and collated, corresponds to the text of the GUIDELINES APPLICABLE TO THE DISTRIBUTION, RESULTS REPORTING, AND TRANSPARENCY OF THE FUND FOR ACCOUNTING HARMONIZATION IN THE FEDERAL ENTITIES AND MUNICIPALITIES OF THE 2026 FISCAL YEAR, approved by the National Council for Accounting Harmonization, which was available to the members of said Council in its first session held in second call on the twenty-fifth of February of two thousand twenty-six, a situation that is certified for the corresponding effects. - Technical Secretary of the National Council for Accounting Harmonization, Mtro. Gerardo Almonte López .- Rubric.

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