2026-02-26 | DOF 5780980

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List of Federative Entities That Failed to Comply with the Obligation Under Article 6 of the Fiscal Coordination Law

The document lists specific Mexican federative entities that failed to meet reporting obligations under Article 6 of the Fiscal Coordination Law and related guidelines. Michoacán, Baja California Sur, Tlaxcala, and Sinaloa are cited for failing to electronically submit publication files and Excel tables within five business days of their official publication. Additionally, Mexico City and Tlaxcala are identified for failing to monthly report federal participation amounts to municipalities via email by the required deadlines in 2025.

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DOF: 26/02/2026

LIST of federative entities that failed to comply with the obligation provided for in article 6

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

FERNANDO RENOIR BACA RIVERA, Head of the Unit for Coordination with Federative Entities of the Secretariat of Treasury and Public Credit, based on articles 11 of the Internal Regulations of the Secretariat of Treasury and Public Credit; 6th, fourth paragraph of the Fiscal Coordination Law and number 9 of Agreement 02/2014 by which the Guidelines for the publication of the information referred to in article 6 of the Fiscal Coordination Law are issued, published in the Official Gazette of the Federation on February 14, 2014, issues the following:

LIST OF FEDERATIVE ENTITIES THAT FAILED TO COMPLY WITH THE OBLIGATION PROVIDED FOR IN ARTICLE 6 OF THE FISCAL COORDINATION LAW

The federative entities that failed to comply with the obligation provided for in number 8, subsection a), of the Guidelines, regarding sending by email to the electronic address participaciones_m@hacienda.gob.mx the electronic file of the publication in question, in the newspaper or official dissemination medium of the federative entity, in PDF format, as well as the corresponding tables in an Excel file, within a maximum period of 5 business days counted from the respective publication, are:

Entities that failed to comply with the obligation to send by email to the electronic address participaciones_m@hacienda.gob.mx the electronic file of the publication in question, in the newspaper or official dissemination medium of the federative entity, in PDF format, as well as the corresponding tables in an Excel file, within a maximum period of 5 business days counted from the respective publication

Publications in the official dissemination organ

Calendar of delivery, percentage, formulas and variables used, as well as the estimated amounts of federal participations that it will receive and of which it will have the obligation to participate to its municipalities, 2026

Michoacán Quarterly Publication Third Quarter 2025

Baja California Sur Tlaxcala Excel Table and Quarterly Publication Fourth Quarter 2025

Sinaloa Tlaxcala

The federative entities that failed to comply with the obligation provided for in number 8, subsection b), of the Guidelines, regarding sending monthly, the information regarding the amounts disbursed to each municipality for each concept of federal participations, by email to the electronic address participaciones_m@hacienda.gob.mx in the format provided for in Annex VII of the Guidelines, in an Excel file, no later than 10 natural days after the end of the month for which the information is generated, are:

Entities that failed to comply with the obligation to send monthly, the information regarding the amounts disbursed to each municipality for each concept of federal participations, by email to the electronic address participaciones_m@hacienda.gob.mx , in an Excel file, no later than 10 natural days after the end of the month for which the information is generated

2025

August and September Mexico City

October Tlaxcala

The lists above derive from the review of the federal participation information published and of the reports sent by the federative entities to the Unit for Coordination with Federative Entities and are presented with a cutoff date of February 19, 2026.

Sincerely.

Mexico City, February 19, 2026. - The Head of the Coordination Unit with Federative Entities, Fernando Renoir Baca Rivera. - Rubric.

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