Guidelines for the Use of Resources for Pavement Actions in Municipalities Derived from Proceeds Generated by the Regularization of Used Foreign Vehicles During the 2024 Fiscal Year

DOF: 15/02/2024

GUIDELINES for the use of resources destined for pavement actions in the corresponding municipalities, derived from the proceeds generated by reason of the regularization of used vehicles of foreign origin during the 2024 fiscal year

A seal with the National Coat of Arms appears at the margin, which reads: United Mexican States.- TREASURY.- Secretariat of

Finance and Public Credit.

ALEJANDRA CAÑIZARES TELLO, Head of the Budgetary Policy and Control Unit of the

Secretariat 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, fraction I, subsection c), sub-subsection vii), second paragraph, of the Regulations of the Federal Budget and

Fiscal Responsibility Law; 4, section C, fraction II, and 21 of the Internal Regulations of the Secretariat of

Finance 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, 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 on dates March 31, June 30, September 29,

1 and December 29, 2023;

That to comply with what is established in article 9 of the Decree referred to in the previous

considering, regarding the application, monitoring, control, accountability and transparency of the resources

that were generated in the 2023 fiscal year, on January 31, 2023, the "Guidelines for the use of resources destined for pavement actions in the corresponding municipalities, derived from the proceeds that are generated by reason of the regularization of used vehicles of foreign origin during the 2023 fiscal year" were published in the Official Journal of the Federation, which were modified through agreements published in that official dissemination organ on dates April 28, August 3, and December 19, 2023;

That in accordance with the reform to the "Decree promoting the regularization of used vehicles of

foreign origin" published in the Official Journal of the Federation on December 29, 2023, the

validity of the same was extended until March 31, 2024;

That the application, monitoring, control, accountability and transparency of the resources that were

generated during the 2023 fiscal year in terms of the Decree referred to in the previous considering,

will be carried out in 2024 in accordance with the provisions established in the Guidelines referred to in the second

considering, and

That with the purpose that the application, monitoring, control, accountability and transparency of

the resources that are generated during the 2024 fiscal year in terms of the "Decree promoting the

regularization of used vehicles of foreign origin" is carried out in a differentiated manner with respect

to the resources that were generated in the year 2023, it is necessary to establish the specific provisions

that govern in the 2024 fiscal year, it has been decided to issue the following

GUIDELINES FOR THE USE OF RESOURCES DESTINED FOR PAVEMENT ACTIONS IN

THE CORRESPONDING MUNICIPALITIES, DERIVED FROM THE

PROCEEDS GENERATED BY REASON OF THE REGULARIZATION OF USED VEHICLES

OF FOREIGN ORIGIN DURING THE 2024 FISCAL YEAR

Chapter I

Of the general provisions

1. These guidelines aim to establish the specific provisions for the exercise

of the resources that, charged to General Branch 23 Salary and Economic Provisions, the Secretariat of

Finance and Public Credit will allocate 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 on dates March 31, June 30, September 29, 1 and December 29, 2023,

derived from the proceeds that are generated in the 2024 fiscal year by reason of the

regularization of used vehicles of foreign origin, as well as the regulations that regulate the application,

monitoring, control, accountability and transparency of those resources.

2. 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 what is provided

in the Federal Budget and Fiscal Responsibility Law, in the Law of

Financial Discipline of the Federal Entities and Municipalities, in the General Law of Transparency and

Access to Public Information, in the Expenditure Budget of the Federation for the Fiscal Year 2024,

in these guidelines, and in the other applicable legal provisions.

The resources granted to the municipalities, through the federal entities, do not lose the

federal character, therefore, public servants, as well as private individuals who incur in

administrative, civil and/or criminal responsibilities derived from the damages to the federal public

treasury, will be sanctioned in accordance with the applicable legal provisions.

3. It will be the responsibility of the Budgetary Policy and Control Unit to interpret these guidelines;

issue complementary specific provisions to fulfill their purpose, as well as to resolve cases not foreseen in them.

Chapter II

Of the definitions

4. For the purposes of these guidelines, the following will be understood in plural or singular:

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

current 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 on dates March 31,

June 30, September 29, 1 and December 29,

2023;

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

IV. Indirect Costs: the necessary resources destined to cover expenditures for the concept

of supervision, control, inspection and surveillance of pavement 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 guidelines;

VII. Municipalities: the political-administrative organizations that are geographically within

the territory of the Federal Entities;

VIII. Pavement projects: the investment projects presented by the Municipalities to carry out

Pavement Actions and to which resources are delivered in terms of the Guidelines;

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

X. Subsidies: the federal public resources that, charged to General Branch 23 Salary and Economic

Provisions, the SHCP transfers in accordance with the Guidelines to the Federal Entities to be destined to

Pavement Actions in the corresponding Municipalities, derived from the proceeds that are

generated in the 2024 fiscal year by reason of the regularization of used vehicles of foreign

origin in terms of the Decree;

XI. TESOFE: the Federal Treasury, and

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

Chapter III

Of the rules for the application of the Subsidies

5. The Subsidies granted in accordance with the Guidelines will be destined for Projects of

pavement in the Municipalities, in accordance with what is stated in the Decree.

The Subsidies cannot be destined for current expenses, with the exception of the Indirect Costs referred to in

clause 7 of the Guidelines, as well as the resources that are allocated for the purposes indicated in

clause 16, subsection b), of the same.

The granting of the Subsidies to the Federal Entities can only be carried out during the

fiscal year in which the proceeds are obtained that are generated by reason 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 Project

of pavement can be allocated to cover the Indirect Costs associated with it.

8. The Executing Instances will be responsible for verifying that the streets to be paved have the

corresponding right-of-way rights, as well as the basic services of sewerage, drainage and water network

potable, when such services are not contemplated in the Pavement Project.

9. It is the responsibility of the Federal Entities and the Municipalities to have all the

federal, state and municipal permits currently in force that are necessary for the realization of the Pavement Projects, a circumstance that they must prove before the auditing bodies.

Chapter IV

Of the granting, application and control of the Subsidies

10. The procedure for the granting of the Subsidies will be carried out through the Federal Entities in accordance with the following:

a) The UPCP will communicate by official letter to the Federal 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 will remit, regarding the distribution of amounts by Municipality and

Federal Entity, and to the validation of the notification of the excess income with specific destination that

is issued by the Non-Tax and Hydrocarbons Policy Unit of the SHCP for the period that

corresponds in favor of General Branch 23 Salary and Economic Provisions;

b) Within the deadline established in the communication of the amounts referred to in the previous subsection, the

Municipalities, through the corresponding Federal Entity, must present to the UPCP,

through an official 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 that correspond to each Municipality, indicating the total amount requested for each of those

projects and the respective execution schedules, and

c) In accordance with the Pavement Projects that comply with the Guidelines, the Federal Entity

must celebrate 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, in which it

must indicate the beneficiary Municipality or Municipalities, the Pavement Projects, the amounts of the same,

as well as the respective execution schedules.

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 Pavement Projects.

11. For the delivery of the Subsidies, the Federal 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 the Pavement Projects. To be in a position to

carry out the corresponding disbursements, it will be the responsibility of the Federal Entities to inform in a

timely manner the bank account to the UPCP.

The UPCP will deliver the Subsidies to the Federal Entity in the bank account indicated in the

previous paragraph, in accordance with budgetary availability and applicable regulations.

The Federal Entity will have a deadline of ten business days counted from the next business day after the

receipt of the Subsidies, to deliver to the UPCP the official document that proves the receipt of the

same.

12. The respective Federal Entity must transfer the resources corresponding to the beneficiary

Municipalities, only from the bank account referred to in the previous clause, within a period not exceeding

ten business days after their receipt, and ensuring that the Municipalities have the

resources in a timely manner so that they can be committed no later than December 31, 2024 and be

exercised in accordance with the execution schedules established in the agreements that are celebrated with the

UPCP; for which, the Municipality must previously open a bank account with the characteristics

mentioned in the previous clause and must inform the Federal Entity.

The Federal Entity must deliver proportionally to the corresponding Municipalities in accordance with 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

will be destined for the increase and improvement of the targets of the Pavement Projects, which in case they are not committed and accrued no later than December 31, 2024,

must be returned to the TESOFE in terms of article 17, first paragraph, of the Law of Financial

Discipline of the Federal Entities and Municipalities.

The Federal Entity must inform the UPCP and attach the supporting documentation that

corresponds regarding the delivery of the resources to the 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 Federal Entity, may request in writing to

the UPCP, during the 2024 fiscal year, the modification of the portfolio and the execution schedule, as

corresponds, so that the remaining amounts or savings derived from the execution of the Pavement Projects

can be destined for the increase and improvement of the targets of the projects, 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 deadline provided in the execution schedule of the Pavement 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 deadlines determined in the respective execution

schedule, which may be granted in a single occasion for each of the Pavement Projects,

provided that the request is justified, is made within the validity of the respective schedule and the

resources are committed by December 31, 2024.

The Federal Entities, the Municipalities or the Executing Instances, as applicable, will be the

responsible for proving before the auditing bodies the causes that motivated the requests referred to in the

first and second paragraphs of this clause.

Chapter V

Of the report on the destination of the Subsidies

14. The Federal 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 returns generated, in terms of article 85, fraction II, of the Federal Budget and Fiscal

Responsibility Law and in accordance with what is established in the "Guidelines to report on the

federal resources transferred to the federal entities, municipalities and territorial demarcations of the

Federal District, and of the operation of the 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, the information of the

contract under which the Pavement Projects are carried out, their geographic location, reports on their

progress and, if applicable, evidence of completion. The Federal Entities and the Municipalities will be

responsible for the truthfulness of the reported information.

Chapter VI

Of the responsibilities in the application of the Subsidies

15. In the delivery of the Subsidies, it will be the responsibility of the UPCP:

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 that they celebrate with the Federal Entities, for the audit of the

Subsidies, in accordance with the information provided by that superior auditing body for the

transfer of the resources, and

b) Suspend the delivery of the Subsidies and reassign them to social programs or investment in

infrastructure, in case that the Federal Entities and the Municipalities fail to comply with the deadlines, terms

and conditions established in the Guidelines.

16. In the exercise, application and control of the Subsidies, it is the responsibility of the Federal Entities,

Municipalities or the Executing Instances, as applicable:

a) In the case of Pavement Projects executed through contract, retain from the 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 what is provided by article 191 of the Federal Rights Law;

b) For the case of Pavement Projects that are executed by direct administration, assign the

one per thousand of the amount of the Subsidies destined for those projects in favor of the auditing body or

comptroller of the state executive to carry out the surveillance, inspection, control and evaluation of the same,

in accordance with the applicable regulations;

c) Carry out the integration of their technical files, being responsible for the truthfulness of the

information contained in them, as well as for the application, monitoring, control, accountability and

transparency of the Subsidies in terms of the applicable legal provisions, without prejudice to the

attributions conferred on federal authorities in matters of auditing;

d) Commit the Subsidies no later than December 31, 2024 and exercise them in accordance with the

execution schedules established in the agreements that are celebrated with the UPCP;

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 the

terms of the applicable legal provisions, which allow proving and demonstrating before the federal or

local competent 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 the commitments and responsibilities linked to the

legal, financial, labor, administrative, tax and any other type of obligations related to

the Pavement Projects;

g) Return to the TESOFE no later than January 15, 2025 the Subsidies that are not

committed by December 31, 2024, and

h) Return to the TESOFE, in terms of article 17, second paragraph, of the Law of Financial

Discipline of the Federal Entities and Municipalities, the Subsidies not accrued and not paid

in accordance with the execution schedules established in the agreements that are celebrated with the UPCP, as

well as the remaining resources and the financial returns that have been generated at the date of return,

without prejudice to what is stated in clause 12, second paragraph, of the Guidelines.

17. 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 in accordance with the "Guidelines for the use of resources destined for pavement actions in

the corresponding municipalities, derived from the proceeds that are generated by reason of the

regularization of used vehicles of foreign origin during the 2023 fiscal year"

published in the Official Journal of the Federation on January 31, 2023 and modified through various

agreements published in that official dissemination organ on dates April 28, August 3 and December 19,

Chapter VII

Of the transparency and accountability of the Subsidies

18. For the purposes of transparency and accountability, the Federal Entities and the Municipalities

must include the information related to the application of the granted resources in their public account and in the

reports on the exercise of public expenditure that they present to their respective legislatures.

19. The Federal Entities and the Municipalities must publish and update quarterly, on their

Internet page and in other means accessible to the citizen, the information related to the description of the

Pavement Projects, the amounts, the targets, the suppliers or contractors and the physical and

financial progress, in terms of the legislation in matters of transparency and access to public information.

20. In the application and publicity of the Subsidies that are granted for the Pavement Projects

the Federal Entities and the Municipalities must observe the applicable legal provisions

in matters

of electoral law.

The official documentation and information related to the Pavement Projects must include the

following legend: "This program is public, alien to any political party. The use for

purposes other than those established in the program is prohibited".

21. In the Pavement Projects that are carried out charged to the Subsidies, the following legend must be included:

"This work was carried out with federal public resources".

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

TRANSITORY PROVISIONS

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

SECOND. - These Guidelines are applicable to the resources generated during the 2024 fiscal year in accordance with the Decree, while the "Guidelines for the Use of Resources Destined for Pavement Actions in the Corresponding Municipalities, Derived from the Benefits Generated by the Regularization of Used Vehicles of Foreign Origin during the 2023 Fiscal Year," published in the Official Journal of the Federation on January 31, 2023, and modified through agreements published in that official dissemination organ on April 28, August 3, and December 19, 2023, are applicable to the resources generated during the 2023 fiscal year in accordance with the Decree and to comply with the provisions set forth in the Twenty-First Transitory Provision of the Federal Revenue Law for the 2024 Fiscal Year.

Issued in Mexico City on the 25th day of January 2024. - The Head of the Budgetary Policy and Control Unit, Alejandra Cañizares Tello. - Signature.

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