Terms and Conditions for the Distribution of the Fund Provided in the Expenditure Budget of the Federation for Fiscal Year 2025 for the Benefit of Federal Entities and Municipalities for Training, Professionalization, and Modernization of Information and Communications Technologies

DOF: 04/03/2025

TERMS AND CONDITIONS FOR THE DISTRIBUTION OF THE FUND PROVIDED IN THE EXPENDITURE BUDGET OF THE FEDERATION FOR FISCAL YEAR 2025, FOR THE BENEFIT OF FEDERAL ENTITIES AND MUNICIPALITIES FOR TRAINING AND PROFESSIONALIZATION, AS WELL AS FOR THE MODERNIZATION OF INFORMATION AND COMMUNICATIONS TECHNOLOGIES

At the margin, a logo that says: National Council for Accounting Harmonization.

TERMS AND CONDITIONS FOR THE DISTRIBUTION OF THE FUND PROVIDED IN THE EXPENDITURE BUDGET OF THE FEDERATION FOR FISCAL YEAR 2025, 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 accordance with Article 39 and Annex 20, Branch 23 Salaries and Economic Provisions, in the section titled Regional Development, Provision for Accounting Harmonization, of the Expenditure Budget of the Federation for Fiscal Year 2025, resources were approved for the accounting harmonization process;

That these budgetary provisions are intended for the granting of subsidies to federal entities and municipalities for the training and professionalization of the administrative units competent in government accounting matters, as well as for the modernization of information and communications technologies that allow for compliance with accounting harmonization across the three levels of government, in accordance with the General Law of Government Accounting;

That the Technical Secretary of the National Council for Accounting Harmonization (CONAC), in fulfillment of 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 2025, held on February 20, 2025, the Terms and Conditions for the Distribution of the Fund Provided in the Expenditure Budget of the Federation for Fiscal Year 2025, for the benefit of federal entities and municipalities, for training and professionalization, as well as for the modernization of information and communications technologies, which were approved in the same session;

That, for the aforementioned purposes, the Federal Executive, through the Ministry of Finance and Public Credit with the participation corresponding to CONAC, has the obligation to establish the terms and conditions for the distribution of the fund provided in the Expenditure Budget of the Federation.

Therefore, the following are issued:

"TERMS AND CONDITIONS FOR THE DISTRIBUTION OF THE FUND PROVIDED IN THE EXPENDITURE BUDGET OF THE FEDERATION FOR FISCAL YEAR 2025, FOR THE BENEFIT OF FEDERAL ENTITIES AND MUNICIPALITIES FOR TRAINING AND PROFESSIONALIZATION, AS WELL AS FOR THE MODERNIZATION OF INFORMATION AND COMMUNICATIONS TECHNOLOGIES"

Object

1. To establish the terms and conditions for the distribution of the fund provided in the Expenditure Budget of the Federation for Fiscal Year 2025 (PEF 2025), for the granting of resources that will be directed for the benefit of federal entities and municipalities for the training and professionalization of public servants assigned to administrative units that must adopt and implement the General Law of Government Accounting (LGCG) and the provisions issued by CONAC, as well as for the modernization of information and communications technologies that allow for compliance with accounting harmonization across the three levels of government in accordance with the LGCG.

Target Population

2. Regarding training, the target population is all public servants assigned to the public entities referred to in Article 1, second paragraph, of the LGCG.

With regard to the modernization of information and communications technologies, the target population is all public entities, obligated subjects of the LGCG.

Exercise of Resources

3. The exercise of resources may be carried out through the Executive Power of the Federal Entities, through the heads of the Finance Secretariats of the Federal Entities or equivalents, or by the heads of the Superior Audit Entities of the Federal Entities.

Requirements to Access PEF 2025 Resources

4. To access the resources referred to in these terms and conditions, the Executive Power of the Federal Entities, either directly or through the heads of the Finance Secretariats of the Federal Entities or equivalents, must:

i) Submit to the Technical Secretary of CONAC, a duly signed request, no later than March 28, 2025, which must contain the Work Plan according to the established format, elaborated or modified, as appropriate, in a coordinated manner, as well as the commitment dates and 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 through the heads of the Finance Secretariats of the Federal Entities or equivalents, or the heads of the Superior Audit Entities of the Federal Entities, and

ii) Sign an agreement for the use and destination of the resources provided in the PEF 2025, with the Head of the Government Accounting Unit of the Ministry of Finance and Public Credit and Technical Secretary of CONAC, with the State Superior Audit Entity or the Federal Entity acting as witness, as appropriate.

Criteria for Resource Allocation

5. The amounts to be distributed will be determined taking into account what is provided in the respective work plans with commitment dates and tasks or projects to be carried out for the implementation of Accounting Harmonization of public entities, as well as budgetary availability, as follows:

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

ii) Number of public entities and public servants to be trained;

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

iv) The resources that are available, including the surpluses derived from economies and the financial returns generated, that are not applied, must be returned to the Federal Treasury, in accordance with what is stated in the Agreement.

Progress and Reported Results

6. In order to comply with Article 39, third paragraph, fraction III of the PEF 2025, public entities that receive the resource provided in this document must report progress and results by federal entity and its municipalities according to the established format, as well as observe the deadlines and terms provided in the respective agreements. The federal entities will be responsible for the veracity of the reported information.

Responsibilities

7. The federal entities will be responsible for carrying 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 accordance with the applicable legal provisions.

8. The federal entities must fully and independently fulfill the commitments and responsibilities linked to legal, financial, labor, administrative, tax, and any other type of obligations related to the work plans, tasks, or projects to be carried out with the resources referred to in these Terms and Conditions.

Interpretation

9. It will be the responsibility of the Technical Secretary of CONAC to interpret and resolve cases not foreseen in this document.

TRANSITORY

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

In Mexico City, at twelve o'clock on February 20, two thousand twenty-five, based on Articles 11 of the General Law of Government Accounting, 8, fraction IV, and 23 of the Internal Regulations of the Ministry of Finance and Public Credit, the Head of the Government Accounting Unit of the Undersecretariat of Expenditures of the Ministry of Finance and Public Credit, in my capacity as Technical Secretary of the National Council for Accounting Harmonization, HEREBY DECLARES AND CERTIFIES that the document consisting of 2 useful pages, initialed and collated, corresponds to the text of the Terms and Conditions for the Distribution of the Fund Provided in the Expenditure Budget of the Federation for Fiscal Year 2025, 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 available to the members of said Council in its first session held in first call on February 20 of this year, a situation that is certified for the corresponding legal effects. Initials.

The Technical Secretary of the National Council for Accounting Harmonization, Mtro. Gerardo Almonte López .- Initials.

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 the digitized image of the DOF or the PDF file of the edition as a reference. The content, form, and scope of published documents are the strict responsibility of their issuer.

CONSULT

BY DATE

Do Mo Tu We Th Fr Sa

INDICATORS

Exchange Rate and Rates as of 08/24/2026

DOLLAR 16.9018 UDIS 8.806514 TIIE 28 DAYS 6.7961% TIIE 91 DAYS 6.8338% TIIE 182 DAYS 6.8887% TIIE DE FONDEO 6.54%

See more

SURVEYS

Did you like the new look 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 service menu

Electronic address: dof.gob.mx

113

LEGAL NOTICE | SOME RIGHTS RESERVED © 2026