Terms and conditions for distributing the 2024 Federal Expenditure Budget fund to federal entities and municipalities for training, professionalization, and information and communications technology modernization

DOF: 04/03/2024

TERMS AND CONDITIONS for the distribution of the fund provided in the Federal Expenditure Budget for fiscal year 2024, for the benefit of federal entities and municipalities for training and professionalization, as well as for the

In the margin a logo, which says: National Council for Accounting Harmonization.

TERMS

AND

CONDITIONS

FOR

THE

DISTRIBUTION

OF

THE

FUND

PROVIDED

IN

THE

FEDERAL

EXPENDITURE

BUDGET

OF

THE

FEDERATION

FOR

FISCAL

YEAR

2024,

FOR

THE

BENEFIT

OF

FEDERAL

ENTITIES

AND

MUNICIPALITIES

FOR

TRAINING

AND

PROFESSIONALIZATION,

AS

WELL

AS

FOR

THE

MODERNIZATION

OF

INFORMATION

AND

COMMUNICATIONS

TECHNOLOGIES

CONSIDERING

That in article 39 of the Federal Expenditure Budget for Fiscal Year 2024, resources were approved for the accounting harmonization process, in Annex 20 Branch 23 Salary and Economic Provisions in the item called Regional Development, Provision for Accounting Harmonization, for $57,423,233; and that said budgetary provisions are destined for the benefit of federal entities and municipalities for the training and professionalization of the competent administrative units in matters of governmental accounting, as well as for the modernization of information and communications technologies that allow compliance with accounting harmonization in the three levels of government.

That the Technical Secretary of the National Council for Accounting Harmonization (CONAC), in compliance with its powers to advise and train public entities regarding the implementation and interpretation of accounting standards issued by CONAC, presented to the Council in its first session of 2024, held on February 20, 2024, the terms and conditions for the distribution of the fund provided in the Federal Expenditure Budget for Fiscal Year 2024, to the federal entities and their municipalities.

That for the foregoing effects, there is an obligation of the Federal Executive, through the Secretariat of Finance and Public Credit, with the corresponding participation of CONAC, to establish the terms and conditions for the distribution of the fund provided in the Federal Expenditure Budget.

Therefore, CONAC approved the following:

" TERMS

AND

CONDITIONS

FOR

THE

DISTRIBUTION

OF

THE

FUND

PROVIDED

IN

THE

FEDERAL

EXPENDITURE

BUDGET

OF

THE

FEDERATION

FOR

FISCAL

YEAR

2024,

FOR

THE

BENEFIT

OF

FEDERAL

ENTITIES

AND

MUNICIPALITIES

FOR

TRAINING

AND

PROFESSIONALIZATION,

AS

WELL

AS

FOR

THE

MODERNIZATION

OF

INFORMATION

AND

COMMUNICATIONS

TECHNOLOGIES "

Purpose

1. Establish the terms and conditions for the distribution of the fund provided in the Federal Expenditure Budget for Fiscal Year 2024 (PEF 2024), for the granting of resources that will be allocated for the benefit of federal entities and municipalities for the training and professionalization of public servants assigned to the administrative units that must adopt and implement the General Law on Governmental Accounting (LGCG) and the provisions issued by CONAC, as well as for the modernization of information and communications technologies that allow compliance with accounting harmonization of the three levels of government in accordance with the provisions of the LGCG.

Target Population

2. In the case of training, the target population is all public servants assigned to the public entities indicated in article 1, second paragraph, of the LGCG. Regarding the modernization of information and communications technologies, the target population is all public entities, obligated subjects of the LGCG.

On the Exercise of Resources

3. The exercise of resources may be carried out through the Executive Power of the Federal Entities or the Superior Audit Entities of the Federal Entities.

On the Requirements to Access PEF 2024 Resources

4. To access the resources provided for accounting harmonization in the PEF 2024, the Executive Power of the Federal Entities or the Superior Audit Entities of the Federal Entities must:

i) Submit to the Technical Secretary of CONAC, in the case of the Executive Power of the Federal Entities, a request duly signed by its responsible person, no later than March 29, 2024, which must contain the Work Plan according to the format that will be established, prepared or modified, as appropriate, in a coordinated manner, as well as the commitment dates and the tasks 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 or the Superior Audit Entity of the Federal Entity;

ii) Sign an agreement for the use and destination of the resources provided in the PEF 2024, with the Head of the Governmental Accounting Unit of the Secretariat of Finance and Public Credit and Technical Secretary of the National Council for Accounting Harmonization, having as witness the Superior Audit Entity of the State or the Federal Entity, as appropriate.

On the Criteria for Resource Allocation

5. The amounts to be distributed will be determined attending to the provisions in the respective work plans with the commitment dates and the tasks or projects to be carried out for the implementation of Accounting Harmonization of public entities, as well as to budget availability, as follows:

i) For training, the cost and impact on the target population of the courses, workshops, seminars and colloquiums that are carried out will be taken into account, as well as the modality in which they are carried out, that is, virtual, distance and/or face-to-face, seeking to economize on the costs of carrying out the events.

ii) Number of public entities and public servants that will be trained.

iii) Regarding the modernization of information and communications technologies, the amounts will be determined foreseeing that actions such as acquisition of equipment, improvements and development of technological tools, licenses and renewals of the same, development or maintenance of web pages, contribute to compliance with accounting harmonization in the three levels of government, seeking to favor the harmonization of municipalities, and impact the detected areas of opportunity.

iv) Remainders derived from economies, unsolicited resources, including financial returns generated that are not applied or others, must be returned to the Treasury of the Federation.

Progress and results reported

6. In order to comply with fraction III of the third paragraph of article 39 of the PEF 2024, the public entities that receive the resource provided in this document, must report progress and results by federal entity and its municipalities according to the format that will be established, as well as observe the deadlines and terms provided in the respective agreements.

Interpretation

7. It shall correspond to the Technical Secretary of the National Council for Accounting Harmonization, the interpretation and resolution of cases not provided for in this document.

TRANSITORY

Sole. - These Terms and Conditions shall enter into force upon their publication in the Official Gazette of the Federation.

In Mexico City, being twelve hours on the day February 23 of the year two thousand twenty-four, based on articles 11 of the General Law on Governmental Accounting, 8, fraction IV, and 23 of the Internal Regulations of the Secretariat of Finance and Public Credit, the Head of the Governmental Accounting Unit of the Undersecretariat of Expenditures of the Secretariat of Finance and Public Credit, in my capacity as Technical Secretary of the National Council for Accounting Harmonization, I HEREBY STATE AND CERTIFY that the document consisting of 2 useful sheets, initialed and checked, corresponds with the text of the Terms and conditions for the distribution of the fund provided in the Federal Expenditure Budget for fiscal year 2024, for the benefit of federal entities and municipalities for training and professionalization, as well as for the modernization of information and communications technologies, approved by the National Council for Accounting Harmonization, which was seen by the members of said Council in its first session held in first call on February 20 of the present year, situation which is certified for the corresponding legal effects.

Signature.

Technical Secretary of the National Council for Accounting Harmonization,

L.C.P. Juan Torres García .-

Signature.

In the document you are viewing there may be text, characters or objects that are not displayed correctly due to conversion to HTML format, so we recommend always taking as reference the digitized image of the DOF or the PDF file of the edition. The content, form and scope of the published documents, are strict responsibility of their issuer.

SEARCH

BY DATE

Su

Mo

Tu

We

Th

Fr

Sa

INDICATORS

Exchange Rate and Rates as of 08/26/2026

DOLLAR

16.9460 UDIs

8.807698 28 DAY TIIE

6.7559% 91 DAY TIIE

6.7931% 182 DAY TIIE

6.8474% FUNDING TIIE

6.50%

See more

SURVEYS

Did you like the new image of the Official Gazette of the Federation website?

No

Yes

Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our services menu

Electronic address: dof.gob.mx

113

LEGAL NOTICE | SOME RIGHTS RESERVED © 2026