Terms and Conditions for the Distribution of the Fund Provided in the Federal Expenditure Budget for Fiscal Year 2023 for the Benefit of Federative Entities and Municipalities for Training, Professionalization, and Modernization of Information and Communications Technologies

DOF: 27/02/2023

TERMS AND CONDITIONS FOR THE DISTRIBUTION OF THE FUND PROVIDED IN THE FEDERAL EXPENDITURE BUDGET FOR FISCAL YEAR 2023, FOR THE BENEFIT OF FEDERATIVE ENTITIES AND MUNICIPALITIES FOR TRAINING AND PROFESSIONALIZATION, AS WELL AS FOR THE MODERNIZATION OF INFORMATION AND COMMUNICATIONS TECHNOLOGIES

A logo appears at the margin, stating: National Council for Accounting Harmonization.

TERMS AND CONDITIONS FOR THE DISTRIBUTION OF THE FUND PROVIDED

IN THE BUDGET

OF FEDERAL EXPENDITURES FOR FISCAL YEAR 2023,

FOR THE BENEFIT OF

FEDERATIVE 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 2023, resources were approved for the accounting harmonization process, in Annex 20 Branch 23 Salaries and Economic Provisions in the item called Regional Development, Provision for Accounting Harmonization, for $54,779,733; and that these budgetary provisions are intended for the benefit of the federative entities and municipalities for the training and professionalization of the administrative units competent in matters of governmental accounting, as well as for the modernization of information and communications technologies that allow compliance with accounting harmonization at 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 at its first session of 2023, held on February 16, 2023, the terms and conditions for the distribution of the fund provided in this Federal Expenditure Budget for Fiscal Year 2023, to the federative entities and their municipalities.

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 Federal Expenditure Budget.

For the foregoing, the following are approved for CONAC:

"TERMS AND CONDITIONS FOR THE DISTRIBUTION OF THE FUND PROVIDED

IN THE BUDGET

OF FEDERAL EXPENDITURES FOR FISCAL YEAR 2023,

FOR THE BENEFIT OF

FEDERATIVE ENTITIES AND MUNICIPALITIES FOR TRAINING AND PROFESSIONALIZATION, AS WELL

AS FOR THE MODERNIZATION OF INFORMATION AND COMMUNICATIONS TECHNOLOGIES"

Object

To establish the terms and conditions for the distribution of the fund provided in the Federal Expenditure Budget for Fiscal Year 2023 (PEF 2023), for the granting of resources that will be destined for the benefit of the federative entities and municipalities for the training and professionalization of public servants assigned to the administrative units that must adopt and implement the General Law of Governmental Accounting (LGCG) and the provisions issued by CONAC, as well as for the modernization of information and communications technologies that allow compliance with the accounting harmonization of the three levels of government as provided in the LGCG.

Target Population

Regarding training, the target population is all public servants assigned to the public entities indicated 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.

Of the Exercise of Resources

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

Of the Requirements to Access PEF 2023 Resources

To access the resources provided for accounting harmonization in PEF 2023, the Executive Power of the Federative Entities or the Superior Audit Entities of the Federative Entities must:

i)

Submit to the Technical Secretary of CONAC, in the case of the Executive Power of the Federative Entities, a request duly signed by its responsible person, no later than March 31, 2023, which must contain the Work Plan according to the format to be established, 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, whether the Executive Power or the Superior Audit Entity of the Federative Entity;

ii)

Sign an agreement for the use and destination of the resources provided in PEF 2023, with the Head of the Governmental Accounting Unit of the Ministry 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 Federative Entity, as appropriate.

Of the Criteria for Resource Allocation

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 the courses, workshops, seminars, and colloquiums to be 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 at the three levels of government, seeking to favor the harmonization of municipalities, and impact the areas of opportunity detected.

iv)

The remnants derived from economies, unrequested resources, including the financial returns generated that are not applied or others, must be reintegrated to the Federal Treasury.

Progress and Reported Results

In order to comply with Section III of the third paragraph of Article 39 of PEF 2023, the public entities that receive the resource provided in this document must report progress and results by the federative entity and its municipalities according to the format to be established, as well as observe the deadlines and terms provided in the respective agreements.

Interpretation

The interpretation and resolution of cases not provided for in this document will correspond to the Technical Secretary of the National Council for Accounting Harmonization.

TRANSITORY

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

In Mexico City, at ten o'clock on February 22, two thousand twenty-three, based on Articles 11 of the General Law of Governmental Accounting, 12, Section IV, and 64 of the Internal Regulations of the Ministry of Finance and Public Credit, the Head of the Governmental 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 STATE AND CERTIFY 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 federal expenditure budget for fiscal year 2023, for the benefit of federative 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 were available to the members of said Council at its first meeting, first call, on February 16 of this year, a situation that is certified for the corresponding legal effects. Initials.

The Technical Secretary of the National Council for Accounting Harmonization, L.C.P. Juan Torres García .-

Initials.

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