Guidelines for the Use of Resources for Pavement Actions in Municipalities Derived from Regularization of Used Foreign Vehicles for Fiscal Year 2025

DOF: 30/04/2025

GUIDELINES for the exercise of resources destined for pavement actions in the corresponding municipalities, derived from the benefits generated due to the regularization of used vehicles of foreign origin during the fiscal year of 2025.

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of Treasury and Public Credit.

AGUSTÍN RODRÍGUEZ BELLO, Head of the Budgetary Design, Control and Expenditure Follow-up Unit of the Secretariat of Treasury and Public Credit, based on articles 31 of the Organic Law of the Federal Public Administration; Transitory Twenty-Two of the Federation Income Law for the Fiscal Exercise of 2025; 1, 75 and 85 of the Federal Budget and Financial Responsibility Law; 23, fraction I, subsection c), subsubsection vii), second paragraph, of the Regulations of the Federal Budget and Financial Responsibility Law; 4, section C, fraction II, and 21 of the Internal Regulations of the Secretariat of Treasury and Public Credit, and 9 of the "Decree promoting the regularization of used vehicles of foreign origin" published in the Official Journal of the Federation on December 29, 2022 and its reforms published in that official dissemination organ on dates March 31, June 30, September 29, 1 and December 29, 2023, March 28 and September 26, 2024, and

CONSIDERING

That on December 29, 2022, the "Decree promoting the regularization of used vehicles of foreign origin" was published in the Official Journal of the Federation, which has been reformed by various decrees published in that official dissemination organ, and whose validity concludes on September 30, 2026 ;

That article 9 of the Decree referred to in the previous consideration states that the income obtained by the benefit generated derived from the regularization of used vehicles of foreign origin, will be destined by the Secretariat of Treasury and Public Credit, in terms of the specific provisions issued by this body, for pavement actions in the municipalities that correspond;

That on December 19, 2024, the Federation Income Law for the Fiscal Exercise of 2025 was published in the Official Journal of the Federation, which contemplates in the penultimate paragraph of Transitory Twenty-Two that the income that may be generated during the fiscal exercise of 2025, derived from the application of the Decree referred to in the first consideration, will be concentrated in the Treasury of the Federation under the concept of benefits and will be destined by the Secretariat of Treasury and Public Credit, in the terms established in said Decree, and

That to comply with what is established in the regulations referred to in the previous consideration, it is necessary to establish the provisions for the application, follow-up, control, accountability and transparency of the resources that will be generated during the fiscal exercise of 2025, it has been decided to issue the following

GUIDELINES FOR THE EXERCISE OF RESOURCES DESTINED TO PAVEMENT ACTIONS IN THE MUNICIPALITIES THAT CORRESPOND, DERIVED FROM THE BENEFITS GENERATED WITH MOTIVE OF THE REGULARIZATION OF USED VEHICLES OF FOREIGN ORIGIN DURING THE FISCAL EXERCISE OF 2025

Chapter I
Of general provisions

1.
These guidelines have as their object to establish the specific provisions for the exercise of the resources that, charged to General Branch 23 Salary Provisions and Economic, the Secretariat of Treasury and Public Credit will designate for pavement actions in the municipalities of the states referred to in the "Decree promoting the regularization of used vehicles of foreign origin" published in the Official Journal of the Federation on December 29, 2022, and its reforms published in that official dissemination organ, derived from the benefits that will be generated in the fiscal exercise of 2025 with motive of the regularization of used vehicles of foreign origin, as well as the regulations that govern the application, follow-up, control, accountability and transparency of those resources.

2. The resources referred to in these guidelines have the character of federal
   public subsidies, therefore, their exercise, application, follow-up, control, accountability and transparency are subject to what is provided in these guidelines, as well as in other applicable legal provisions. The resources granted to the municipalities, through the federative entities, do not lose the federal character, so public servants, as well as individuals who incur in administrative, civil and/or criminal responsibilities that represent damage to the federal public treasury, will be sanctioned in terms of the applicable legal provisions.

3. It will correspond to the Budgetary Design, Control and Expenditure Follow-up Unit to interpret these guidelines; issue complementary specific provisions to fulfill the object of these, as well as resolve cases not foreseen in these.

Chapter II
Of definitions

4. For the purposes of these guidelines, plural or singular shall be understood by:
   I. Pavement actions: works or actions to create, improve or restore the level of service
   of the municipal road infrastructure, including all measures aimed at improving the conditions of the existing running surface; as well as minor and complementary maintenance actions; II. Decree: the "Decree promoting the regularization of used vehicles of foreign origin" published in the Official Journal of the Federation on December 29, 2022, and its reforms published in that official dissemination organ ;
   III. Federative Entities: the states referred to in the Decree;
   IV. Indirect Expenses: the necessary resources destined to cover expenditures for the concept
   of supervision, control, inspection and surveillance of pavement projects;
   V. Guidelines: these guidelines;
   VI. Municipalities: public entities with legal personality and assets that are the basis of the territorial division
   and political and administrative organization of the Federative Entities;
   VII. Pavement Projects: investment projects presented by the Municipalities to carry out
   Pavement Actions and to which resources are delivered in terms of the Guidelines;
   VIII. SHCP: the Secretariat of Treasury and Public Credit;
   IX. Subsidies: federal public resources that, charged to General Branch 23 Salary Provisions
   and Economic, the SHCP transfers in accordance with the Guidelines to the Federative Entities to be destined to Pavement Actions in the Municipalities that correspond, derived from the benefits that will be generated in the fiscal exercise of 2025 with motive of the regularization of used vehicles of foreign origin in terms of the Decree;
   X. TESOFE: the Treasury of the Federation, and
   XI. UDPCSG: the Budgetary Design, Control and Expenditure Follow-up Unit of the SHCP.

Chapter III
Of the rules for the application of Subsidies

5. The Subsidies granted in terms of the Guidelines will be destined, in accordance with what is stated
   in the Decree, to Pavement Projects in the Municipalities who will act as executing bodies of the resources.
   The Subsidies cannot be destined to current expenditure, with the exception of the Indirect Expenses referred to in paragraph 7 of the Guidelines, as well as the resources assigned for the purposes indicated in paragraph 16, subsection b), of the same.

6. The granting of Subsidies to Municipalities, through the Federative Entities,
   may only be carried out during the fiscal exercise in which the benefits are obtained that are generated with motive of the regularization of used vehicles of foreign origin in terms of the Decree.

7. Up to two percent of the total amount of resources delivered for each Pavement Project may be destined to cover the Indirect Expenses associated with it.

8. The Municipalities in their capacity as executing bodies of the Subsidies will be responsible for
   verifying that the streets to be paved have the corresponding right-of-way rights, as well as basic services of sewers, drainage and drinking water network, when such services are not included in the Pavement Project.

9. It is the responsibility of the Federative Entities and Municipalities to have all valid federal, state and municipal permits necessary for the realization of Pavement Projects, a circumstance they must prove before auditing bodies.

Chapter IV
Of the granting, application and control of Subsidies

10. The procedure for the granting of Subsidies will be carried out through the Federative Entities in accordance with the following:
    a) The UDPCSG will communicate by letter to the Federative Entities the amounts corresponding to each Municipality, in accordance with the information that, within 20 natural days following the end of each month, the Tax Administration Service sends, regarding the distribution of amounts by Municipality and Federative Entity; b) The Municipalities, through the corresponding Federative Entity, must present to the UDPCSG, via a letter duly signed by the public servant(s) authorized for such effect, the request for resources, attaching the portfolio with the Pavement 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. The request must be made within the deadline established in the communication referred to in the previous subsection to expedite the development of the projects and avoid extensions in execution; in the event that no request for Subsidies is received within the deadline, the delivery thereof may be suspended, and c) In accordance with Pavement Projects that comply with the Guidelines, the Federative Entity must celebrate with the UDPCSG the agreement or agreements for the transfer of Subsidies, where it must indicate, among other aspects, the beneficiary Municipality or Municipalities, the Pavement Projects, the amounts thereof, as well as the respective execution calendars, during the fiscal exercise in which the benefits referred to in the Guidelines are generated. The UDPCSG, if applicable, may request from the Municipalities and the corresponding Federative Entity any additional documentation and information that contributes to the identification and follow-up of Pavement Projects.

11. For the delivery of Subsidies, the Federative Entities must previously contract, with the credit institution of their choice and register, in accordance with the provisions established by the TESOFE, a productive, specific and exclusive bank account, for the purposes of identification, registration and control of the Subsidies granted for the execution of Pavement Projects. To be in conditions to make the corresponding disbursements, it will be the responsibility of the Federative Entities to inform timely the bank account to the UDPCSG.
    The UDPCSG will deliver the Subsidies to the Federative Entity in the bank account indicated in the previous paragraph, in accordance with budgetary availability and applicable regulations. The Federative Entity will have a term of ten business days counted from the next business day after receipt of the Subsidies, to deliver to the UDPCSG the official document accrediting receipt of the resources.

12. The respective Federative Entity must transfer the resources corresponding to the beneficiary Municipalities, only from the bank account referred to in the previous paragraph, within a term no greater than ten business days after receipt thereof, ensuring that Municipalities have the resources timely so that they can commit them by December 31, 2025 at the latest and exercise them in accordance with the execution calendars established in the agreements celebrated with the UDPCSG; for which, the Municipality must previously open a bank account with the characteristics mentioned in the previous paragraph and must inform the Federative Entity.
    The Federative Entity must proportionally deliver to the corresponding Municipalities in accordance with what is stated in the respective agreements the financial yields generated from the resources deposited by the UDPCSG during the time they remained in the bank account of said Federative Entity, which will be destined for the increase and improvement of the goals of Pavement Projects, which in case they are not committed and accrued by December 31, 2025 at the latest, must be reintegrated to the TESOFE in terms of article 17, first paragraph, of the Financial Discipline Law of the Federative Entities and Municipalities. The Federative Entity must inform the UDPCSG and attach the supporting documentation corresponding regarding the delivery of resources to Municipalities, within ten natural days following the date on which the corresponding resources have been effectively deposited in the specific bank accounts of the Municipalities.

13. The Municipalities, through the corresponding Federative Entity, may request in writing from the UDPCSG, during the fiscal exercise of 2025, modification of the portfolio and execution calendar, as appropriate, so that remnants or savings derived from the execution of Pavement Projects can be destined for the increase and improvement of project goals, provided that the nature of the same allows it, as well as for the execution of new Pavement Projects.
    In case of supervening, contingent or exceptional situations that motivate or justify the extension of the term provided in the execution calendar of Pavement Projects established in the respective agreements, the Municipalities, through the corresponding Federative Entity, must request by October 31, 2025 at the latest by letter to the UDPCSG the modification of the terms determined in the respective execution calendar, which may be granted in a single occasion for each one of the Pavement Projects, provided that the request is justified, is made within the validity of the respective calendar and the resources have been committed, considering that compliance with the delivery of request does not oblige the UDPCSG to authorize it. The Federative Entities and Municipalities, as appropriate, will be responsible for proving before audit bodies the causes that motivated the requests referred to in the first and second paragraphs of this paragraph.

Chapter V
Of the report on the destination of Subsidies

14. The Federative Entities and, through them, the Municipalities, must report quarterly to the SHCP on the exercise, destination and results obtained from the transferred Subsidies and from the financial yields generated, in terms of article 85, fraction II, of the Federal Budget and Financial Responsibility Law and in accordance with what is established in the "Guidelines to report on federal resources transferred to federative entities, municipalities and territorial demarcations of the Federal District, and operation of resources of General Branch 33", published in the Official Journal of the Federation on April 25, 2013.
    Likewise, they must report through the system referred to in the previous paragraph, information on the contract under which Pavement Projects are carried out, their geographic location, reports on their progress and, if applicable, evidence of conclusion. The Federative Entities and Municipalities are responsible for the veracity of the reported information. The UDPCSG, if applicable, may request from the Municipalities and the corresponding Federative Entity any additional documentation and information required for the review and follow-up of resources.

Chapter VI
Of responsibilities in the application of Subsidies

15. In the delivery of Subsidies it will correspond to the UDPCSG:
    a) Transfer to the Superior Audit Office of the Federation an amount equivalent to one per thousand of the total amount established in the agreements celebrated with the Federative Entities, for the audit of the Subsidies, in accordance with the information provided by that superior audit body for the transfer of resources, and b) Suspend the delivery of Subsidies and reallocate them to the attention of priority activities of the Federal Government, in case that the Federative Entities and Municipalities fail to meet the deadlines, terms and conditions established in the Guidelines.

16. In the exercise, application and control of Subsidies it is the responsibility of the Federative Entities and
    of Municipalities, as appropriate:
    a) In the case of Pavement Projects executed through contract, retain from contractors, at the time of payment, an amount equivalent to five per thousand on the amount of each work estimate, in terms of what is provided by article 191 of the Federal Rights Law; b) For the case of Pavement Projects executed by direct administration, assign one per thousand of the amount of Subsidies destined to those projects in favor of the audit or comptroller body of the state executive to carry out surveillance, inspection, control and evaluation thereof, in accordance with applicable regulations; c) Carry out the integration of their technical files, being responsible for the veracity of the information contained therein, as well as for the application, follow-up, control, accountability and transparency of Subsidies in terms of applicable legal provisions, without prejudice to the attributes conferred on federal authorities in matters of audit; d) Commit Subsidies by December 31, 2025 at the latest and exercise them in accordance with the execution calendars established in the agreements celebrated with the UDPCSG; e) Carry out, in a detailed and complete manner, their registration and control in legal, documentary, accounting, financial, tax, administrative, budgetary and any other type that corresponds, in terms of applicable legal provisions, which allow proving 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 granted resources; f) Fully and by themselves fulfill commitments and responsibilities linked to legal, financial, labor, administrative, tax and any other type obligations related to Pavement Projects; g) Reintegrate to the TESOFE by January 15, 2026 at the latest the Subsidies that are not committed by December 31, 2025, and h) Reintegrate to the TESOFE, in terms of article 17, second paragraph, of the Financial Discipline Law of the Federative Entities and Municipalities, the undistributed and unpaid Subsidies in accordance with the execution calendars established in the agreements celebrated with the UDPCSG, as well as remaining resources and financial yields generated up to the date of reintegration, without prejudice to what is stated in paragraph 12, second paragraph, of the Guidelines.

17. It is the responsibility of Municipalities to carry out the actions corresponding so that the application, follow-up, control, accountability and transparency of Subsidies received in terms of what is provided in these Guidelines is carried out in a differentiated manner with respect to subsidies received in accordance with the "Guidelines for the exercise of resources destined for pavement actions in the municipalities that correspond, derived from the benefits generated with motive of the regularization of used vehicles of foreign origin during the fiscal exercise of 2024" published in the Official Journal of the Federation on February 15, 2024 and modified through various agreements published in that official dissemination organ on dates May 9, November 21, and December 31, 2024.

Chapter VII
Of transparency and accountability of Subsidies

18. For purposes of transparency and accountability, the Federative Entities and Municipalities must include information relative to the application of granted resources in their public account and in reports on the exercise of public expenditure that they present to their respective legislatures.

19. The Federative 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 Pavement Projects, amounts, goals, suppliers or contractors and physical and financial progress, in terms of legislation in matters of transparency and access to public information.

20. In the application and publicity of Subsidies granted for Pavement Projects
    Federative Entities and Municipalities must observe applicable legal provisions in electoral matters.
    Official documentation and information related to Pavement Projects must include the following legend: "This program is public, alien to any political party. Its use for purposes other than those established in the program is prohibited".

21. In Pavement Projects carried out charged to Subsidies, the following legend must be included: "This work was carried out with federal public resources".

22. For purposes of these Guidelines, all procedures with the UDPCSG must be managed directly between public servants, without intermediation of third parties.

TRANSITORY
FIRST.- The Guidelines will enter into force on the day of their publication in the Official Journal of the Federation.
SECOND.-
The Guidelines are applicable to resources generated during the fiscal exercise of 2025 in terms of the Decree, while the "Guidelines for the exercise of resources destined for pavement actions in the municipalities that correspond, derived from the benefits generated

generated with reason of the regularization of used vehicles of foreign origin during the

fiscal year of 2024" published in the Official Gazette of the Federation on February 15, 2024 and modified

through agreements published in that official dissemination organ on May 9, November 21, and December 31

of 2024, are applicable to the resources that were generated during the fiscal year of 2024 in

terms of the Decree and to comply with the provisions provided in the Twenty-Second Transitory

of the Federal Revenue Law for the Fiscal Year 2025.

Third.- For the purposes of what is established in numeral 10, subsection a), of the Guidelines, the UDPCSG

will communicate to the Federal Entities by no later than May 15 the amounts that correspond to each

Municipality, regarding the resources generated in the months of January, February, and March.

Issued in Mexico City on the 11th day of the month of April 2025. - The Head of the Unit of Budget

Design, Control and Expenditure Follow-up, Agustín Rodríguez Bello. - Signature.

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