Guidelines for the exercise of resources destined for paving actions in the corresponding municipalities, derived from the proceeds generated due to the regularization of used vehicles of foreign origin during the 2023 fiscal year

Official Gazette of the Federation: 31/01/2023

GUIDELINES for the exercise of resources destined for paving actions in the corresponding municipalities, derived from the proceeds generated due to the regularization of used vehicles of foreign origin during

In the margin a seal with the National Shield, stating: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.

ALEJANDRA CAÑIZARES TELLO, Head of the Budget Policy and Control Unit of the Ministry of Finance and Public Credit, based on articles 31 of the Organic Law of the Federal Public Administration; 1, 75 and 85 of the Federal Budget and Fiscal Responsibility Law; 23, section I, subsection c), sub-subsection vii), second paragraph, of the Regulations of the Federal Budget and Fiscal Responsibility Law; 62 of the Internal Regulations of the Ministry of Finance and Public Credit, and 9 of the "Decree that promotes the regularization of used vehicles of foreign origin", published in the Official Gazette of the Federation on December 29, 2022, and

CONSIDERATIONS

That article 9 of the "Decree that promotes the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on December 29, 2022, states that the revenues obtained from the proceeds referred to in article 3, section V, of that Decree, shall be destined by the Ministry of Finance and Public Credit, in terms of the specific provisions issued by it, for paving actions in the corresponding municipalities, according to a percentage distribution based on the number of regularized and registered vehicles in accordance with the domicile of the importer with whom the respective procedure was carried out, and in terms of the agreements that for such purposes the Ministry of Finance and Public Credit enters into with the states cited in the aforementioned Decree;

That the resources for concept of the proceeds that are generated due to the regularization of used vehicles of foreign origin, in terms of the processes established in the applicable provisions, shall be exercised charged to General Branch 23 Salary and Economic Provisions, and

That in order to establish the specific provisions for the exercise of the resources that charged to General Branch 23 Salary and Economic Provisions will be destined for paving actions in the corresponding municipalities, derived from the proceeds that are generated due to the regularization of used vehicles of foreign origin, as well as for the application, monitoring, control, accountability and transparency of those resources, it has been deemed appropriate to issue the following

Guidelines for the exercise of resources destined for paving actions in the corresponding municipalities, derived from the proceeds generated due to the regularization of used vehicles of foreign origin during the 2023 fiscal year

Chapter I

General provisions

These guidelines aim to establish the specific provisions for the exercise of resources that, charged to General Branch 23 Salary and Economic Provisions, the Ministry of Finance and Public Credit destines for paving actions in the municipalities of the states referred to in the "Decree that promotes the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on December 29, 2022, derived from the proceeds generated in the 2023 fiscal year due to the regularization of used vehicles of foreign origin, as well as the regulations that govern the application, monitoring, control, accountability and transparency of those resources.
The resources referred to in these guidelines have the character of federal public subsidies, therefore, in their exercise, application, monitoring, control, accountability and transparency they are subject to the provisions of the Federal Budget and Fiscal Responsibility Law, in the Financial Discipline Law of the Federal Entities and Municipalities, in the General Law of Transparency and Access to Public Information, in the Federation Expenditure Budget for the 2023 Fiscal Year and in other applicable legal provisions.

The resources granted to the municipalities, through the federal entities, do not lose their federal character, therefore, public servants, as well as individuals who incur administrative, civil and/or criminal liabilities derived from affects to the federal public treasury, shall be sanctioned in terms of the applicable legal provisions.

It corresponds to the Budget Policy and Control Unit to interpret these guidelines; issue specific complementary provisions to comply with their purpose, as well as resolve cases not provided for in them.

Chapter II

Definitions

For the purposes of these guidelines, it shall be understood in plural or singular as:

I. Paving actions: the works or actions to create, improve or restore the service level of the road infrastructure of the municipalities, including all measures aimed at improving the current conditions of the existing road surface; as well as minor and complementary maintenance actions;

II. Decree: the "Decree that promotes the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on December 29, 2022;

III. Federal Entities: the states referred to in the Decree;

IV. Indirect Expenses: the necessary resources that are destined to cover expenditures for concept of supervision, control, inspection and surveillance of paving projects;

V. Executing Instance: the municipalities that are geographically within the territory of the Federal Entities and to which resources are delivered in terms of these guidelines;

VI. Guidelines: these present guidelines;

VII. Municipalities: the political-administrative organizations that are geographically within the territory of the Federal Entities;

VIII. Paving Projects: the investment projects presented by the Municipalities to carry out Paving actions and to which resources are delivered in terms of the Guidelines;

IX. SHCP: the Ministry of Finance and Public Credit;

X. Subsidies: the federal public resources that, charged to General Branch 23 Salary and Economic Provisions, the SHCP transfers according to the Guidelines to the Federal Entities to be destined for Paving actions in the corresponding Municipalities, derived from the proceeds generated in the 2023 fiscal year due to the regularization of used vehicles of foreign origin in terms of the Decree;

XI. TESOFE: the Treasury of the Federation, and

XII. UPCP: the Budget Policy and Control Unit of the SHCP.

Chapter III

Rules for the application of Subsidies

The Subsidies granted according to the Guidelines shall be destined for Paving Projects in the Municipalities, according to what is stated in the Decree.

The Subsidies may not be destined for current spending, with the exception of the Indirect Expenses referred to in numeral 7 of the Guidelines, as well as the resources assigned for the purposes indicated in numeral 16, subsection b), thereof.

The granting of Subsidies to the Federal Entities may only be carried out during the fiscal year in which the proceeds generated due to the regularization of used vehicles of foreign origin are obtained in terms of the Decree.
Up to two percent of the total amount of resources delivered for each Paving Project may be destined to cover the Indirect Expenses associated with it.
The Executing Instances shall be responsible for verifying that the streets to be paved have the corresponding rights of way, as well as the basic services of sewerage, drainage and potable water network, when said services are not contemplated in the Paving Project.
It is the responsibility of the Federal Entities and Municipalities to have all valid federal, state and municipal permits necessary for the realization of the Paving Projects, circumstance that they must accredit before the auditing bodies.

Chapter IV

On the granting, application and control of Subsidies

The procedure for the granting of Subsidies shall be carried out through the Federal Entities as follows:

a) The UPCP shall communicate by official letter to the Federal Entities the amounts corresponding to each Municipality, according to the information that, within the 20 calendar days following the end of each month, the Tax Administration Service sends, regarding the distribution of amounts by Municipality and Federal Entity, and to the validation of the notification of excess revenues with specific destination issued by the Non-Tax Revenue Policy Unit of the SHCP for the period corresponding in favor of General Branch 23 Salary and Economic Provisions;

b) Within the period established in the communication of the amounts referred to in the previous subsection, the Municipalities, through the corresponding Federal Entity, must present before the UPCP, via official letter duly signed by the public servant or servants empowered for such effect, the request for resources, attaching the portfolio with the Paving Projects that will be carried out charged to the Subsidies corresponding to each Municipality, indicating the total amount requested for each of those projects and the respective execution calendars, and

c) According to the Paving Projects that comply with the Guidelines, the Federal Entity must enter into with the UPCP, during the fiscal year in which the proceeds referred to in the Guidelines are generated, the agreement or agreements for the transfer of the Subsidies, where the beneficiary Municipality or Municipalities, the Paving Projects, the amounts thereof, as well as the respective execution calendars must be indicated.

The UPCP, if applicable, may request from the Municipalities and the corresponding Federal Entity any additional documentation and information that contributes to the identification of the Paving Projects.

For the delivery of the Subsidies, the Federal Entities must previously contract, with the credit institution of their choice and register, according to the provisions established by the TESOFE, a productive, specific and exclusive bank account, for purposes of identification, registration and control of the Subsidies granted for the execution of the Paving Projects. To be in conditions to carry out the corresponding disbursements, it shall be the responsibility of the Federal Entities to inform the bank account to the UPCP in a timely manner.

The UPCP shall deliver the Subsidies to the Federal Entity in the bank account indicated in the previous paragraph, in accordance with budget availability and applicable regulations.

The Federal Entity shall have a period of ten business days counted from the business day following the receipt of the Subsidies, to deliver to the UPCP the official document that accredits the receipt of the same.

The respective Federal Entity must transfer the resources corresponding to the beneficiary Municipalities, only from the bank account referred to in the previous numeral, in a period no greater than ten business days after receipt of the same, and ensuring that the Municipalities have the resources in a timely manner so that they can be committed no later than December 31, 2023 and be exercised according to the execution calendars established in the agreements entered into with the UPCP; for which, the Municipality must previously open a bank account with the characteristics mentioned in the previous numeral and must inform the Federal Entity.

The Federal Entity must deliver percentage-wise to the corresponding Municipalities according to what is stated in the respective agreements the financial returns generated from the resources deposited by the UPCP during the time they remained in the bank account of said Federal Entity, which shall be destined for the increase and improvement of the goals of the Paving Projects, which in case they are not committed and accrued no later than December 31, 2023, must be returned to the TESOFE in terms of article 17, first paragraph, of the Financial Discipline Law of the Federal Entities and Municipalities.

The Federal Entity must inform the UPCP and attach the corresponding supporting documentation regarding the delivery of resources to the Municipalities, within the ten calendar days following the date on which the corresponding resources have been effectively deposited in the specific bank accounts of the Municipalities.

The Municipalities, through the corresponding Federal Entity, may request in writing to the UPCP, during the 2023 fiscal year, the modification of the portfolio and the execution calendar, as corresponds, so that the remainders or savings derived from the execution of the Paving Projects can be destined for the increase and improvement of the project goals, provided that the nature of the same allows it, as well as for the execution of new Paving Projects.

In case of supervening, contingent or exceptional situations, that motivate or justify the extension of the period provided in the execution calendar of the Paving Projects established in the respective agreements, the Municipalities, through the corresponding Federal Entity, must request by official letter to the UPCP the modification of the periods determined in the respective execution calendar, which may be granted on a single occasion for each of the Paving Projects, provided that the request is justified, is made within the validity of the respective calendar and the resources are committed by December 31, 2023.

The Federal Entities, the Municipalities or the Executing Instances, as corresponds, shall be responsible for accrediting before the auditing bodies the causes that motivated the request referred to in the previous paragraph.

Chapter V

On the report on the destination of Subsidies

The Federal Entities and, through them, the Municipalities, must inform quarterly to the SHCP on the exercise, destination and results obtained from the Subsidies transferred and the financial returns generated, in terms of article 85, section II, of the Federal Budget and Fiscal Responsibility Law and according to what is established in the "Guidelines to inform on federal resources transferred to federal entities, municipalities and territorial demarcations of the Federal District, and operation of resources of General Branch 33", published in the Official Gazette of the Federation on April 25, 2013.

Likewise, they must report through the system referred to in the previous paragraph, the information of the contract under which the Paving Projects are carried out, their geographic location, reports on their progress and, if applicable, evidence of conclusion. The Federal Entities and Municipalities shall be responsible for the veracity of the reported information.

Chapter VI

On responsibilities in the application of Subsidies

In the delivery of Subsidies it corresponds to the UPCP:

a) Transfer to the Superior Audit Office of the Federation the amount equivalent to one per thousand of the total amount established in the agreements entered into with the Federal Entities, for the auditing of the Subsidies, according to the information provided by that superior auditing body for the transfer of resources, and

b) Suspend the delivery of Subsidies and reassign them to social or infrastructure investment programs, in case the Federal Entities and Municipalities fail to comply with the periods, terms and conditions established in the Guidelines.

In the exercise, application and control of Subsidies it is the responsibility of the Federal Entities, Municipalities or the Executing Instances, as corresponds:

a) In the case of Paving Projects executed via contract, retain from contractors, at the time of payment, an amount equivalent to five per thousand on the amount of each of the work estimates, in terms of the provisions of article 191 of the Federal Rights Law;

b) For the case of Paving Projects that are executed by direct administration, assign one per thousand of the amount of Subsidies destined to those projects in favor of the auditing body or comptroller of the state executive so that it carries out surveillance, inspection, control and evaluation of the same, in conformity with applicable regulations;

c) Carry out the integration of their technical files, taking responsibility for the veracity of the information contained in them, as well as for the application, monitoring, control, accountability and transparency of the Subsidies in terms of applicable legal provisions, without prejudice to the powers conferred on federal authorities in matters of auditing;

d) Commit the Subsidies no later than December 31, 2023 and exercise them according to the execution calendars established in the agreements entered into with the UPCP;

e) Carry out, in a detailed and complete manner, their registration and control in legal, documentary, accounting, financial, fiscal, administrative, budgetary and any other type that corresponds, in terms of applicable legal provisions, that allow accrediting and demonstrating before the competent federal or local authority, that the origin, destination, application, expenditure, registration, supporting documentation, integration of white books and accountability, corresponds to the resources granted;

f) Fully assume by themselves the commitments and responsibilities linked with legal, financial, labor, administrative and any other type obligations related to the Paving Projects;

g) Return to the TESOFE no later than January 15, 2024 the Subsidies that are not committed by December 31, 2023, and

h) Return to the TESOFE, in terms of article 17, second paragraph, of the Financial Discipline Law of the Federal Entities and Municipalities, the Subsidies not accrued and those not paid according to the execution calendars established in the agreements entered into with the UPCP, as well as the remaining resources and financial returns that have been generated by the date of return, without prejudice to what is stated in numeral 12, second paragraph, of the Guidelines.

It is the responsibility of the municipalities to carry out the actions that correspond so that the application, monitoring, control, accountability and transparency of the Subsidies they receive in terms of what is provided in these Guidelines is carried out in a differentiated manner with respect to the subsidies they receive according to the "Guidelines for the exercise of resources destined for paving actions in the corresponding municipalities, derived from the proceeds generated due to the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on May 3, 2022 and modified by Agreement published in that official dissemination body on November 30, 2022.

Chapter VII

On transparency and accountability of Subsidies

For purposes of transparency and accountability, the Federal Entities and Municipalities must include information relative to the application of granted resources in their public account and in the reports on the exercise of public expenditure that they present to their respective legislatures.
The Federal Entities and Municipalities must publish and update quarterly, on their Internet page and in other means accessible to the citizen, information relative to the description of the Paving Projects, the amounts, the goals, the suppliers or contractors and the physical and financial progress, in terms of legislation on transparency and access to public information.
In the application and publicity of Subsidies granted for Paving Projects the Federal Entities and Municipalities must observe applicable legal provisions in electoral matters.

The official documentation and information related to Paving Projects must include the following statement: "This program is public, unrelated to any political party. Use for purposes other than those established in the program is prohibited".

In the Paving Projects carried out charged to Subsidies the following statement must be included: "This work was carried out with federal public resources".
For purposes of these Guidelines, all procedures with the UPCP must be managed directly between public servants, without intermediation of third parties.

TRANSITORY PROVISIONS

FIRST.- The Guidelines shall enter into force on the day of their publication in the Official Gazette of the Federation.

SECOND.- These Guidelines are applicable to comply with what is stated in the Decree, while the "Guidelines for the exercise of resources destined for paving actions in the corresponding municipalities, derived from the proceeds generated due to the regularization of used vehicles of foreign origin" published in the Official Gazette of the Federation on May 3, 2022 and modified by Agreement published in that official dissemination body on November 30, 2022 are applicable to give compliance to the provisions provided in the Twenty-Sixth transitory of the Federal Revenue Law for the 2023 Fiscal Year.

Issued in Mexico City on the 24th day of the month of January 2023. - The Head of the Budget Policy and Control Unit, Alejandra Cañizares Tello.- Signature.

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