Governmental Accounting-General Law

Original Language Title: Ley General de Contabilidad Gubernamental

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General Government Accounting Law

GOVERNMENT ACCOUNTING GENERAL LAW

Official Journal of the Federation on December 31, 2008

Last reform published in the DOF on December 9, 2013

On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.

FELIPE DE JESUS CALDERÓN HINOJOSA, President of the United Mexican States, to its inhabitants known:

That the Honorable Congress of the Union, has served to address the following

DECREE

"THE GENERAL CONGRESS OF THE MEXICAN UNITED STATES, DECREES:

THE GENERAL ACCOUNTING LAW WILL BE EXPECTED AND VARIOUS PROVISIONS OF THE FEDERAL BUDGET LAW AND LIABILITY WILL BE REPEALED.

Article First.-The General Government Accounting Act is issued.

General Government Accounting Law

TITLE FIRST

Object and Law Definitions

ONLY CHAPTER

General Provisions

Article 1.- This Law is of public order and aims to establish the general criteria governing government accounting and the issuance of financial information from the public authorities, in order to achieve appropriate harmonisation.

This Law is mandatory for the Executive, Legislative and Judicial branches of the Federation, the States and the Federal District. the municipalities; the political-administrative bodies of the territorial demarcations of the Federal District; the State-owned public administration entities, whether federal, state or municipal, and the federal autonomous bodies; and state.

State governments will have to coordinate with the municipal governments so that they can harmonize their accounts based on the provisions of this Law. The Federal District Government must coordinate with the political-administrative bodies of its territorial demarcations. Federative entities shall respect the rights of municipalities with indigenous populations, among which are the right to decide on the internal forms of political coexistence and the right to choose, in accordance with its rules and, where appropriate, customs, to the authorities or representatives for the exercise of their own forms of internal government.

Article 2.- Public entities shall apply government accounting to facilitate the registration and audit of assets, liabilities, income and expenses, and, in general, contribute to measure the effectiveness, economy and efficiency of public expenditure and revenues, the administration of public debt, including contingent obligations and the state's assets.

Public entities should follow national and international accounting best practices in support of financial planning, resource control, analysis, and analysis. and audit.

Article 3.- Government accounting will determine the valuation of the state's assets and their expression in the financial statements.

Article 4.- For the purposes of this Law:

I.           Harmonization: the revision, restructuring and compatibility of the accounting models in force at national level, based on the adequacy and strengthening of the legal provisions governing them, recording of the operations, of the information to be generated by the government accounting systems, and of the characteristics and content of the main accountability reports;

II.         Account Catalog: the technical document integrated by the account list, account management instructions, and accounting guides;

III.        Committee: the advisory committee;

IV.         Government accounting: the technique that underpins the systems of government accounting and that is used for the recording of transactions carried out by the public entities, expressed in monetary terms, capturing the various identifiable and quantifiable economic events affecting assets and investments, obligations and liabilities, as well as equity, in order to generate financial information to facilitate decision-making and support reliable in the administration of public resources;

V.          Council: the national accounting harmonization council;

VI.         Financial cost of debt: interest, commissions or other expenses, arising from the use of credits;

VII.       Accounting accounts: the accounts required for the accounting records of budgetary and accounting operations, classified as assets, liabilities and public finances or assets, and of the results of public entities;

VIII.      Budgetary accounts: the accounts that make up the income and public expenditure classifiers;

IX.         Public account: the document referred to in Article 74, fraction VI of the Political Constitution of the United Mexican States; as well as the report that in terms of Article 122 of the Political Constitution of the United States Mexicans surrenders the Federal District and the correlative reports that, according to local constitutions, yield the states and municipalities;

X.          Public debt: liabilities, direct or contingent liabilities, arising from financing by the Federal, State, Federal District or municipal governments, in terms of the applicable legal provisions, without prejudice that such obligations are intended to be subject to exchange or refinancing operations;

XI.         Net indebtedness: the difference between the use of the financing and the write-downs made of the constitutional obligations of public debt, during the reporting period;

XII.       Public entities: the Executive, Legislative and Judicial branches of the Federation and of the Federative Entities; the autonomous entities of the Federation and of the Federative Entities; the municipalities of the municipalities; the organs political-administrative of the territorial demarcations of the Federal District; and the parastatal public administration entities, whether federal, state or municipal;

XIII.      Federative entities: the states of the Federation and the Federal District;

XIV.       Committed expenditure: the accounting time of expenditure reflecting the approval by competent authority of an administrative act, or other legal instrument forming a legal relationship with third parties for the acquisition of goods and services or execution of works. In the case of works to be executed or of goods and services to be received during several exercises, the commitment shall be recorded by the party that will be executed or received, during each financial year;

XV.        Accrued expenditure: the accounting time of expenditure reflecting the recognition of a payment obligation in favour of third parties for the receipt of conformity of goods, services and works in a timely manner; derive from treaties, laws, decrees, resolutions and final judgments;

XVI.       Expenditure exercised: the accounting time of expenditure reflecting the issuance of a certified settlement account duly approved by the competent authority;

XVII.     Expenditure paid: the accounting time of the expenditure reflecting the total or partial cancellation of the payment obligations, which is specified by the disbursement of cash or any other means of payment;

XVIII.    Financial information: the budgetary and accounting information expressed in monetary units, the transactions carried out by a public entity and the identifiable and quantifiable economic events affecting it, which may be represented by reports, reports, statements and notes that express their financial situation, results of their operation, and changes in their assets;

XIX.       Accrual income: the one made when there is legally the right to charge taxes, rights, products, profits and other income on the part of the public authorities;

XX.        Inventory: the relationship or list of movable and immovable property and goods in the asset, which must show the description of the assets, identification codes and their amounts by specific groups and classifications;

XXI.       List of accounts: the orderly and detailed account of accounting accounts, by which the assets, liabilities and public finances or assets, public revenues and expenses, and bills of order or memoranda are classified;

XXII.     Accounting manuals: the conceptual, methodological and operational documents that contain, at least, their purpose, the legal framework, technical guidelines and the catalogue of accounts, and the basic structure of the main states financial to be generated on the system;

XXIII.    Accounting standards: the guidelines, methodologies and technical procedures, aimed at providing the public authorities with the tools necessary to correctly register the operations that affect their accounting, with the purpose of generating truthful and timely information for decision making and the formulation of institutional and consolidated financial statements;

XXIV.     Autonomous organs: persons governed by public law with autonomy in the exercise of their functions and in their administration, created by express provision of the Political Constitution of the United Mexican States, to which resources are allocated of the Federation's State of the Union Budget through the autonomous branches, as well as those created by the constitutions of the states or the Federal District Government Statute;

XXV.      Account plan: the document in which the first two aggregates will be defined to which the lists of accounts that the public authorities will have to be aligned;

XXVI.     Development planning: the National Development Plan, as well as the development plans of the federal entities, municipalities and territorial demarcations of the Federal District, as applicable to each of the government;

XXVII.   Basic postulates: the general reference elements for uniform accounting methods, procedures and practices;

XXVIII. Secretariat of Finance: the Secretariat of Finance and Public Credit of the Federal Government;

XXIX.     System: the government accounting system that each public entity uses as an instrument of government financial management.

Article 5.- The interpretation of this Law, for administrative purposes, corresponds to the Secretariat of Finance and the Secretariat of the Civil Service, in the scope of their respective attributions.

In the absence of any express provision in this Law, the Federal Budget Law and the Hacendaria Liability Act will apply.

In any case, the interpretation will privilege the constitutional principles relating to the transparency and maximum publicity of the financial information.

TITLE SECOND

From the Accounting Harmonization Rectory

CHAPTER I

Of The National Accounting Harmonization Council

Article 6.- The council is the coordinating body for the harmonization of government accounting and aims to issue accounting and accounting standards. guidelines for the generation of financial information to be applied by public authorities.

Board and committee members will not receive any remuneration for their participation in the same.

Article 7.- The public authorities shall adopt and implement, on a compulsory basis, within the scope of their respective powers, the decisions taken by the council, in accordance with the provisions of Article 9 of this Law, within the time limits laid down by it.

Federal and federal governments shall publish in the Official Journal of the Federation and in the official written and electronic media of local dissemination, respectively, the rules approved by the Council and, on the basis of these, the other provisions necessary to comply with the provisions of this Law.

Article 8.- The tip is integrated by:

I.           The Secretary of Finance and Public Credit, who will chair the council;

II.         The under-secretaries of expenditures, Revenue and Finance and Public Credit, of the Secretariat of Finance;

III.        The Treasurer of the Federation;

IV.         The holder of the administrative unit of the Secretariat of Finance responsible for coordination with the federal entities;

V.          A representative of the Secretariat of the Civil Service;

VI.         Four governors of the federative entities of the groups referred to in Article 20, fraction III, of the Fiscal Coordination Act, as follows:

a) A governor of some federative entity member of groups one and three;

b) A governor of some federative entity member of groups two and four;

c) A governor of any federative entity member of groups five and seven;

d) A governor of some federative entity member of groups six and eight;

VII.       Two representatives of the municipalities of the municipalities or of the political-administrative bodies of the territorial districts of the Federal District elected by the other members of the council, who must be public servants with the government accounting authority of the relevant city council or political administrative body, and

VIII.      A technical secretary, who will have the right to speak, but not to vote.

Council sessions will be developed by seeking to invite the Head of the Federation's Higher Audit Office.

The four governors of the federal entities, as well as the representative of the municipalities and territorial districts of the Federal District, will last in their mandate 2 years. The governors will occupy their positions in the council and will be replaced, in the alphabetical order of the federative entities that integrate the respective groups.

The members of the council may be replaced by public servants who occupy the immediate post of the member. The governors may be supplied only by the respective secretaries of finance or equivalent.

Article 9.- The council will have the following powers:

I.           Issue the conceptual framework, the basic postulates, the account plan, the minimum elements to be contained in the government accounting manuals, together with the account catalog reclassifications for the case of the for the parastatal sector, as well as the general and specific accounting and reporting standards, which have been formulated and proposed by the technical secretary;

II.         Issue the additional information requirements and the converters of the accounting and complementary accounts, for the generation of necessary information, in matters of public finances, for the system of national accounts and other Information requirements of international organizations of which Mexico is a member.

III.        Issue guidelines for establishing a cost system;

IV.         Issue the rules of operation of the council, as well as those of the committee;

V.         Issue its annual work programme for compliance with this Law and develop and publish the relevant report;

VI.         Request the preparation of studies from the technical secretary;

VII.       Issue the methodological framework to carry out the integration and analysis of the components of public finances from accounting records and the budgetary process, considering the main indicators on the position tax and the elements of the income and expenditure classifications;

VIII.      appoint representatives of the municipalities and territorial demarcations of the Federal District to integrate the council and the committee, in terms of the rules of operation and in accordance with the requirements laid down by this Law;

IX.        To analyze and, if necessary, approve the projects that the technical secretary will submit to him, including those of technical assistance, as well as the granting of financial support for the state and municipal public entities that require, in order to implement the provisions of this Law. For the fulfillment of the above mentioned, municipalities with less than 25,000 inhabitants, as well as those of uses and customs will access federal resources during the deadlines for the implementation of the law, aimed at training and development. technical, in terms of the terms resulting from the diagnosis which the council is prepared to do for this purpose;

X.          Analyze and, where appropriate, approve the provisions for the accounting record of public debt schemes or other liabilities that are contracted or operated by public entities, and their qualification in accordance with the provisions of this Act;

XI.         Determine the characteristics of the systems that will be applied in a simplified way by the municipalities with less than twenty-five thousand inhabitants;

XII.       Make adjustments to deadlines for progressive system harmonisation;

XIII.      Determine the deadlines for the Federation, the federative entities, the municipalities to adopt the decisions that the council issues, and

XIV.       The others established in this Law.

The Board shall submit, by the last working day of February, the annual report to the Congress of the Union, including any recommendations it deems relevant. for the best achievement of the objectives of this Law.

Article 10.- The council will session at least three times in a calendar year. The President, with the support of the Technical Secretary, shall make any calls that he considers relevant or are necessary.

Calls shall be made by means which are suitable, including electronic means and shall contain, at least, place, date and time of the conclusion of the session, the order of the day and the topics to be analyzed.

In the first call, there is a quorum for the council to sit when there are at least three officials of the federation of those mentioned in the Article 8 (2) to (V) of this Law; three of the four governors referred to in section VI of the same legal precept; and the president of the council.

In the second call, there is a quorum for the council to sit when present, at least, 7 of its members, regardless of their origin.

Decisions will be taken by a majority of votes from the board members present at the meeting. In the event of a tie, the president of the council shall have the vote of quality. In the case of regulatory projects, the members of the Board shall provide the reasons for the meaning of their vote in the corresponding minutes if they are against.

Council meetings shall be recorded in minutes to be subscribed by the members who participated in them and shall be made public through the Internet, in accordance with the the applicable provisions on transparency and access to information. The technical secretary of the council is responsible for the drafting of the minutes, obtaining the corresponding signatures, as well as for their custody and publication.

CHAPTER II

From The Technical Secretary

Article 11.- The holder of the administrative unit responsible for government accounting of the Secretariat of Finance will serve as technical secretary. of the council and shall have the following powers:

I.           Develop the conceptual framework, the basic postulates, the account plan, the accounting and financial reporting standards, and those relating to the registration and valuation of the State's assets;

II.         Make the general provisions regarding the keeping and custody of the documentation and proof of the accounting records held by the public authorities, in accordance with the applicable legal framework;

III.        Update the system's technical bases;

IV.         Specify the minimum elements to be contained in the accounting manuals;

V.          Define the form and terms in which the public authorities will integrate and consolidate the budgetary and accounting information;

VI.         To program studies that are considered indispensable in support of normative development and the modernization of public management, in the field of government accounting;

VII.       Make the non-binding consultation processes on the draft accounting standards before the public and collegiate institutions deemed necessary;

VIII.      Receive, evaluate and respond to the technical proposals presented by the committee, public and private institutions, and members of civil society;

IX.         Advise and train public authorities on the implementation and interpretation of the accounting standards issued;

X.          Issue opinion or resolve queries in matters related to accounting;

XI.         Interpret accounting rules and provisions that are the subject of their regulatory function;

XII.       To monitor, guide and evaluate progress in accounting harmonisation, as well as actions by public authorities to adopt and implement the decisions that the council issues;

XIII.      Develop the methodological framework for the integration and analysis of the components of public finances from accounting records and the budgetary process, considering the main indicators on the position tax and the items of income and expenditure classifications, and

XIV.       Set up work groups for the best performance of their functions.

CHAPTER III

From The Advisory Committee

Article 12.- The committee integrates with:

I.           The members of the Permanent Commission of Fiscal Officials, referred to in the Fiscal Coordination Law, with the exception of the Secretary of Finance and Public Credit;

II.         A representative of the municipalities for each group of the federal entities referred to in Article 20, fraction III, of the Tax Coordination Act;

III.        A representative of the Federation's Higher Audit Office;

IV.         A representative of the state audit entities;

V.          The Director General of the Institute for Technical Development of Public Finance;

VI.         A representative of the National Federation of the Mexican Association of Public Accountants Colleges;

VII.       A representative of the Mexican Institute of Public Accountants, and

VIII.      The representatives of other organizations of expert accounting professionals who are invited by the council.

Article 13.- The committee will have the following functions, in terms of its operating rules:

I.          Propose to the technical secretary the creation or modification of accounting standards and the issuance of financial information, as well as to evaluate the quality of financial information disseminated by public authorities on the Internet and, if necessary, to issue recommendations;

II.         To issue an opinion on accounting standards, the issuance of financial information, and those relating to the registration and valuation of the assets that the technical secretary makes;

III.        Propose and support actions necessary for the training of government accounting users, and

IV.         Draw up its operational rules and annual work programme in the interest of the council's powers.

CHAPTER IV

The Procedure for the Issue of Provisions and for Tracking Your Compliance

Article 14.- When the council or the technical secretary warns of the need to issue new provisions or modify existing ones, the latter will draw up the respective project.

The technical secretary will submit the draft to the committee, which will have the deadline set in the operating rules to issue the observations that consider relevant.

If, after the deadline, the committee has issued observations, it is up to the technical secretary to include those he considers relevant. Once the observations have been included or the time limit has elapsed without the committee having issued them, the technical secretary shall submit the draft to the council for approval.

In case the council does not approve the project in question or determines that modifications must be made, it will return the project to the technical secretary to do so. the appropriate adjustments.

The council, when issuing its decisions, will take into account the characteristics of the municipalities with indigenous population to contribute to the development and improvement of their conditions. The council should also ensure that its provisions are issued in full respect for the rights that the constitution grants to indigenous peoples and communities.

The Secretariat of Finance may issue, on the basis of the opinion of the Secretariat of the Civil Service, at the federal level, the corresponding provisions, as long as the ultimately decides on the approval of the project in question.

Article 15.- The technical secretary shall publish the annual work plan of the council in the Official Journal of the Federation and in the official media of the entities federative.

The Council shall promptly disseminate the content of the work plans, the minutes of their meetings, their agreements, the meaning of the votes and the other information that you consider relevant.

The council, through the technical secretary, shall keep a record of the acts which, under the terms of Article 7 of this Law, are carried out by the governments of the entities. The Federal District's federal authorities, municipalities and territorial demarcations to adopt and implement council decisions. For such purposes, they shall forward the information relating to such acts within 15 working days from the date on which the period of time the council has established for that purpose is concluded.

The Technical Secretary shall publish the information referred to in this Article on an Internet page expressly developed for such purposes, which shall be accessible to the general population.

The Secretariat of Finance shall not be able to register in the Register of Obligations and Borrowings of Entities and Municipalities referred to in Article 9 of the Law of Coordination Fiscal, the obligations of federal entities and municipalities that do not meet with the obligations contained in this Law. For this purpose, in the registration applications filed by the federative entities and municipalities, they must demonstrate in protest of the truth that they comply with the required obligations.

THIRD TITLE

From Government Accounting

CHAPTER I

From The Government Accounting System

Article 16.- The system, to which the public authorities must be subject, shall record harmoniously, demarcated and specify budgetary and budgetary operations. accounting for the management of the accounts, as well as other economic flows. It will also generate reliable, timely, comprehensible, and comparable financial statements, which will be expressed in monetary terms.

Article 17.- Each public entity shall be responsible for its accounting, system operation; as well as compliance with the provisions of this Law and the decisions to be issued by the council.

Article 18.- The system will be made up of the set of records, procedures, criteria and reports, structured on the basis of technical principles common to capture, value, record, classify, report and interpret, the transactions, transformations and events that, derived from economic activity, modify the government and public finances.

Article 19.- Public entities must ensure that the system:

I.           Reflect the application of the principles, general and specific accounting standards and instruments that the council establishes;

II.         Facilitate the recognition of public entities ' income, expenditure, assets, liabilities and assets operations;

III.        Automatically integrate the financial year with the accounting operation, from the use of the accrued expense;

IV.         Allow the records to be made on the basis of the cumulative basis for the integration of budgetary and accounting information;

V.          Reflects a consistent and orderly record of each operation that generates rights and obligations arising from the economic and financial management of public entities;

VI.         Generate, in real time, financial statements, budget execution, and other information that helps make decisions, transparency, results-based programming, assessment and accountability, and

VII.       Facilitate the recording and control of inventories of the movable and immovable property of public entities.

Article 20.- Public entities must have accounting manuals, as well as other accounting instruments that define the advice.

Article 21.- Accounting will be based on a conceptual framework that represents the fundamental concepts for rule-making, accounting, valuation and presentation of reliable and comparable financial information to meet the needs of users and will be recognized and interpreted by specialists and public finance stakeholders.

Article 22.- The postulates aim to technically support government accounting, as well as to organize the effective systematization that allows obtaining truthful, clear and concise information.

Public entities will have to apply the basic postulates in such a way that the information they provide is timely, reliable and comparable for the decisions.

CHAPTER II

From The Heritage Record

Article 23.- Public entities shall record in their accounts the following movable and immovable property:

I.           The buildings for a public service in accordance with the applicable regulations, except those considered as archaeological, artistic or historical monuments in accordance with the Law of the Matter;

II.         Furniture and equipment, including computer, vehicles and other movable property in the service of public authorities, and

III.        Any other movable and immovable property that the council determines to be registered.

Also, in the public account they will include the relationship of the assets that make up their assets according to the electronic formats approved by the council.

Article 24.- The accounting records of the goods referred to in the previous article shall be made on specific accounts of the asset.

Article 25.- Public entities shall draw up an auxiliary register subject to inventory of movable or immovable property in their custody which, by their nature, are Inalienable and imprinted, as are the archaeological, artistic and historical monuments.

Article 26.- The goods referred to in Articles 27, fourth, fifth and eighth, and 42, fraction IV of the Political Constitution of the United Mexican States; nor those of common use in terms of the General Law of National Goods and applicable regulations.

With regard to the investment made by the public authorities in the goods provided for in fractions VII, X, XI and XIII of Article 7 of the General Law on Goods National; the accounting record shall be made in accordance with the determination of the Board.

Article 27.- Public entities shall carry out the physical survey of the inventory of the goods referred to in Article 23 of this Law. Such inventory shall be duly reconciled with the accounting record. In the case of real estate, a lower value than the corresponding cadastral may not be established.

The public authorities will have 30 working days to include in the physical inventory the goods they acquire. The public authorities shall publish the inventory of their assets over the Internet, which shall be updated at least every six months. Municipalities may use other means of publication, other than the internet, where this service is not available, provided they are publicly accessible.

Article 28.- Accounting records shall reflect, in the specific account of the asset concerned, the decline of movable and immovable property. The council will issue guidelines for such effects.

Article 29.- Works in progress must invariably be recorded in a specific accounting account of the asset, which will reflect its degree of progress in form objective and verifiable.

Article 30.- The council shall issue, for accounting purposes, the provisions on registration and valuation of the assets required by the application of this Law.

Article 31.- When transitioning from one administration to another, goods that are not inventoried or are in the process of being registered and have received or acquired during the assignment of his administration, must be officially delivered to the incoming administration through a delivery and reception act. The incoming administration will perform the registration and inventory referred to in this Act.

Article 32.- Public entities must register on an asset account, trusts without organic structure, and similar contracts on which they are entitled or of which an obligation is issued.

CHAPTER III

From The Accounting Record Of Operations

Article 33.- Government accounting should allow reliable expression of transactions in financial statements and consider best practices national and international accounting officers in support of financial planning, resource control, analysis and audit tasks.

Article 34.- The accounting records of the public entities will be carried on a cumulative basis. The accounting of the expenditure transactions shall be made in accordance with the date of its implementation, irrespective of the date of its payment, and the date of entry shall be recorded where the right of recovery is legally present.

Article 35.- Public entities shall maintain a detailed historical record of the operations performed as a result of their financial management, in the books journal, major, and inventory and balance sheets.

Article 36.- Accounting shall contain ancillary records showing budgetary and accounting advances, which allow for monitoring and evaluate the exercise of public expenditure and income collection, as well as the analysis of the balances contained in their financial statements.

Article 37.- For the recording of budgetary and accounting operations, the public authorities must conform to their respective catalogues of accounts, whose lists of accounts will be aligned, both conceptually and in their main aggregates, to the account plan issued by the council. For this purpose, the financial management needs of the public authorities, as well as those for control and supervision, will be taken into account. The account lists will be approved by:

I.           In the case of the federal public administration, the administrative unit responsible for government accounting of the Secretariat of Finance, and

II.         In the case of the centralized administration of the federal entities, municipalities, territorial demarcations of the Federal District and their respective parastatal entities, the administrative unit responsible for accounting The government that corresponds to each case.

Article 38.- The recording of the stages of the budget of the public authorities shall be carried out in the accounting accounts which, for that purpose, establishes the which shall reflect:

I.           As regards expenditure, the approved, modified, committed, accrued, exercised and paid, and

II.         Regarding income, the estimated, modified, accrued and collected.

Article 39.- The matter of registration and valuation shall be the provisions that are constituted to deal with liabilities of any kind, regardless of which are classified as public debt in terms of the applicable rules. Such provisions shall be reviewed and adjusted periodically to maintain their validity.

Article 40.- The administrative processes of public entities involving budgetary and accounting transactions will generate automatic registration and for the sole of the same at the corresponding accounting times.

Article 41.- For the sole recording of budgetary and accounting operations, the public authorities shall have budgetary classifiers, lists of accounts and catalogues of similar goods or instruments that permit their automatic interrelationship.

Article 42.- The accounting of budgetary and accounting operations shall be supported by the original documentation that establishes and justifies the records to be made.

The council will approve the general provisions in this regard, taking into account the guidelines that the Secretariat of the Secretariat will issue for audit and audit purposes. Public Service, the Federation's Higher Audit Office and its state-level equivalents.

Article 43.- Public authorities shall be obliged to keep and make available to the competent authorities the documents, proof and supporting documents, as well as the main books of accounting, in accordance with the guidelines that for this purpose establish the council.

TITLE FOURTH

Government Financial Information and Public Account

CHAPTER I

Government Financial Information

Article 44.- Financial statements and information that is added to the accounts must be subject to utility criteria, reliability, relevance, understanding and comparison, as well as other attributes associated with each one of them, such as opportunity, veracity, representativeness, objectivity, sufficiency, possibility of prediction and relative importance, in order to reach the modernization and harmonization that the Law determines.

Article 45.- Public entities must express in their financial statements the liability schemes, including those that are considered debt public in terms of the applicable rules.

Article 46.- Regarding the Federation, the accounting systems of the branches of the Executive Branch; the legislative and judicial powers; the entities and the Autonomous bodies shall allow, as appropriate, the periodic generation of the states and the financial information referred to below:

I.           Accounting information, with the following unbundling:

a) Financial situation status;

b) State of variation in public finances;

c) Status of changes in the financial situation;

d) Reporting on contingent liabilities;

e) Notes to financial statements;

f) The analytic status of the asset;

g) Analytic status of debt and other liabilities, of which the following shall be derived classifications:

i.     Short and long term, as well as internal and external origin;

ii.    Funding sources;

iii.   By hiring currency, and

iv. By creditor country;

II. Budget information, with the following unbundling:

a) Revenue analytic status, from which the classification presentation will be derived economic by source of financing and concept, including generated surplus revenue;

(b) Analytic status of the exercise of the expenditure budget for which the following classifications:

i.     Administrative;

ii.    Economic and for the purpose of the expense, and

iii.   Functional-programmatic;

The analytical status of the discharge budget exercise shall identify the amounts and adjustments budget and sub-exercises by Ramo and/or Programme;

c) Net borrowing, financing less amortization, of which the classification by its internal and external origin;

d) Debt interest;

e) A flow of funds that summarizes all operations and posture indicators fiscal;

III. programmatic information, with the following unbundling:

a) Spending by programmatic category;

b) Programs and investment projects;

c) Results Indicators, and

IV. Supplementary information to generate national accounts and address others requirements from international organizations from which Mexico is a member.

The analytical statements on public debt and other liabilities, and the capital statements shall, by way of account, consider the initial balance of the financial year, the inflows and outflows by transactions, other economic flows and the final balance of the financial year.

In the public accounts, the public entities ' financial coverage and financial coverage schemes will be reported.

Article 47.- Regarding federal entities, the accounting systems of the branches of the executive branch; the legislative and judicial branches; entities and autonomous bodies shall, as appropriate, produce the information referred to in the previous Article, with the exception of section I (g) of that Article, the content of which shall be broken down as follows:

I. Debt analytical status, which will be derived from the following classifications:

a) Short and long term;

b) Funding sources;

II. Net borrowing, financing less amortization, and

III. Interest in debt.

Article 48.- Regarding the municipalities of the municipalities and the political-administrative organs of the territorial districts of the Federal District, the Systems shall produce at least the accounting and budgetary information referred to in Article 46, fraction I, points (a), (b), (c), (e) and (f); and (II), (a) and (b).

Article 49.- Notes to financial statements are an integral part of them; they must disclose and provide additional and sufficient information to extend and meaning the data contained in the reports, and comply with the following:

I.           Include the statement of responsibility for the fair presentation of financial statements;

II.         Point out the technical basis on which the recording, recognition and presentation of budgetary, accounting and heritage information is supported;

III.        Highlight that the information was prepared in accordance with the standards, criteria and technical principles issued by the council and applicable legal provisions, obeying the best accounting practices;

IV.         Contain relevant information of the liability, including public debt, which is recorded, without prejudice to the disclosure by the public authorities within the financial statements;

V.          Establish that there are no related parties that could exercise significant influence over financial and operational decision making, and

VI.         Provide relevant and sufficient information regarding the balances and movements of the accounts entered in the financial statements, as well as the risks and contingencies not quantified, or those in which they still know its amount due to past events, has not occurred the condition or event necessary for its registration and presentation, so be derived from an internal or external event provided that they can affect the financial and patrimonial position.

Article 50.- The council will issue guidelines on the integration and consolidation of financial statements and other budgetary and accounting information. which emanates from the accounts of the public authorities.

Article 51.- The financial information generated by the public authorities in compliance with this Law will be organized, systematized and disseminated by each of them, at least on a quarterly basis on their respective electronic websites, no later than 30 days after the end of the relevant period, in terms of the transparency provisions applicable to them and, where applicable, of the criteria to be issued by the council. The dissemination of information via the Internet does not exempt reports to be submitted to the Union Congress and local legislatures, as the case may be.

CHAPTER II

From Public Account Content

Article 52.- The financial statements and other budgetary, programmatic and accounting information that emanate from the records of the public authorities, will be the basis for the issuance of periodic reports and for the formulation of the annual public account.

The public authorities must prepare the states in accordance with the normative and technical provisions that emanate from this Law or issue the council.

The states corresponding to the budgetary revenue and expenditure shall be drawn up on the basis of accrual and, in addition, shall be submitted in cash flow. cash.

Article 53.- The Federal Government's public account, which will be formulated by the Secretariat of Finance, and those of the Federal Government, will have to deal with coverage of the legal framework in force and shall contain at least:

I.           Accounting information, as indicated in section I of Article 46 of this Law;

II.         Budget information, as set out in section II of Article 46 of this Law;

III.        programmatic information, according to the classification established in section III of Article 46 of this Law;

IV.         Qualitative analysis of the indicators of the fiscal stance, establishing their link with the objectives and priorities defined in the field, in the annual economic program:

a) Budgetary revenue;

b) Budgetary expenses;

c) Fiscal Posture;

d) Public debt, and

V.          The information referred to in fractions I to III of this article, organized by dependency and entity.

Article 54.- The budgetary and programmatic information that forms part of the public account should be related, in the way, with the objectives and priorities of development planning. It shall also include the results of the evaluation of the performance of the federal programs, of the Federal District, municipal and territorial districts of the Federal District, respectively, as well as those related to the exercise. of the federal resources that have been transferred to them.

To do this, they will have to use indicators to determine the fulfillment of the goals and objectives of each of the programs, as well as to link them with the development planning.

Additionally, information should be presented by dependency and entity, according to the classification established in section IV of Article 46 of this Law.

Article 55.- The public accounts of the municipalities of the municipalities and the political-administrative bodies of the territorial demarcations of the District Federal shall contain at least the accounting and budgetary information referred to in the Article 48. Also, if necessary, the council shall determine the additional information that is required, in consideration of the characteristics of the information.

TITLE FIFTH

Financial Information Transparency and Dissemination

CHAPTER I

General Provisions

Article 56.- The generation and publication of the financial information of the public entities referred to in this Title shall be made in accordance with the rules, structure, formats and content of the information, which for this purpose establishes the advice and spread on the website of the respective public body.

Such information may supplement the information provided by other applicable legal systems in this field to be presented in regular reports and in the accounts public. The information shall also be disseminated in the official broadcast media in terms of the applicable provisions.

Article 57.- The Secretariat of Finance, the finance secretaries or their equivalents of the federal entities, as well as the treasuries of the municipalities and their equivalent in the territorial demarcations of the Federal District, will establish, on their respective website, the electronic links that allow access to the financial information of all the public entities that make up the corresponding government order as well as the organs or bodies of competent transparency. In the case of the financial secretariats or their equivalents, they may include, after administrative agreement, the financial information of the municipalities of the federal entity or, in the case of the Federal District, of their territorial demarcations.

Article 58.- The financial information to be included on the Internet in terms of this Title shall be published at least quarterly, except for reports and documents of an annual nature and other documents which, by virtue of this applicable law or legal provision, have a specified period and time, and shall be disseminated within 30 calendar days of the end of the period corresponds. The corresponding information for the last six fiscal years should also remain available on the Internet.

Article 59.- The committee will evaluate annually the quality of financial information that will be disseminated by public authorities on the Internet and, where appropriate, may issue recommendations to the relevant public body and propose to the council, through the technical secretary, the emission or modification of standards and formats to improve and standardise the presentation of such information.

The committee's recommendations and proposals, as well as the responses it receives on them, will be disseminated on the council's website, which will ensure that the information is presented in the most accessible and comprehensible form for the general public.

The technical secretary will receive and process the formats, proposals, structure and content of the relevant information, and establish the methodology for the assessment and the mechanisms for monitoring the recommendations referred to in this Article.

CHAPTER II

From Financial Information Relating to the Development of Income Law Initiatives and Projects Expenditures Budget

Article 60.- The provisions applicable to the process of integration of income laws, expenditure budgets and other documents to be published in official means of dissemination shall be included in the respective pages of the Internet.

Article 61.- In addition to the information provided for in the respective financial, fiscal and budgetary laws and the information referred to in Articles 46 a 48 of this Law, the Federation, the federal entities, the municipalities, and, where appropriate, the territorial demarcations of the Federal District, shall include in their respective laws of income and budgets of equivalent expenditures or orders, specific sections with the following information:

I. Revenue Laws:

a) The sources of your income are ordinary or extraordinary, disaggregating the amount of each and, in the case of federal entities and municipalities, including federal resources to be estimated will be transferred by the Federation through the funds of federal contributions and contributions, subsidies and reallocation agreements; as well as the revenue collected on the basis of the provisions local, and

b) The obligations of guarantee or payment causing public debt or other liabilities of any nature with counterparties, suppliers, contractors and creditors, including the provision of goods or the expectation of rights on these goods, directly contracted or through any legal instrument considered or not within the organic structure of the public administration concerned, and the the conclusion of legal acts analogous to the foregoing and without prejudice to the purpose of these obligations is to exchange or refinance others or to be considered as a public debt in the applicable orders. Also, the composition of these obligations and the destination of the resources obtained;

II. Eglings Budgets:

a) Spending priorities, programs and projects, as well as budget distribution, detailing spending on personal services, including analytics of places and disaggregated all remuneration; the hiring of services by fees and, where appropriate, forecasts for eventual staff; pensions; operating expenses, including expenditure on social communication; investment expenditure; as well as expenditure corresponding to multiannual commitments, projects of private public partnerships and service delivery projects, among others;

b) The listing of programs as well as their approved strategic and management indicators, and

c) The application of the resources according to the administrative, functional, programmatic, economic and, where appropriate, geographical and interrelations classifications provide the analysis to assess the efficiency and effectiveness of the use and destination of the resources and their results.

In the process of integration of financial information for the preparation of budgets, the results of the processes of the the implementation and operation of the results-based budget and the performance evaluation system, established in terms of Article 134 of the Political Constitution of the United Mexican States.

The council will establish the rules, methodologies, classifiers and formats, with the structure and content of the information, to harmonize the elaboration and presentation of the documents mentioned in this article to comply with the information obligations provided for in this Law.

Article 62.- The public authorities will develop and disseminate in their respective pages of Internet documents aimed at the citizenry that explain, in a simple way and in accessible formats, the content of the financial information referred to in the previous article.

The council will issue the rules, as well as the structure and content of the information governing the preparation of the documents mentioned in the previous paragraph, with the aim of to harmonise their presentation and content.

CHAPTER III

From Financial Information Relating to the Approval of Income Laws and the Budget of Ederes

Article 63.- The Revenue Law Initiative, the Ets Budget Project, and other documents of the public entities that have the orders legal, must be published on the respective pages of the Internet.

Article 64.- Information set by the council regarding the evaluation of the performance of public programs and policies will be disseminated on the Internet. The information available for the most recent assessment shall be included with the submission of the documents referred to in the previous Article.

Article 65.- The ordinances referred to in Article 63, once they have been approved by the legislative powers and the municipalities, as well as the opinions, commission agreements and, where appropriate, corresponding approval minutes, in accordance with the applicable legal framework, shall be published on the respective websites.

CHAPTER IV

From Relative Information to Budgetary Exercise

Article 66.- The Secretariat of Finance will publish in the Official Journal of the Federation the revenue and budget schedules of discharges in the Federal Budget and Accountability Act Act.

The finance secretaries or their equivalents of the federative entities, as well as the municipalities ' treasuries will have to publish on the Internet, the calendars of income as well as the monthly basis of the budget, in the formats and deadlines to be determined by the council.

Article 67.- The public authorities must register on the respective systems, the supporting documents and documents corresponding to and other information associated with the accounting times of the committed and accrued expenditure, in terms of the provisions that the council issues.

The public authorities will implement programmes to ensure that payments are made directly in electronic form, by crediting the beneficiaries, with the exception of locations where there is no availability of banking services.

Public authorities will publish on the Internet information on the amounts paid during the period for aid and subsidies to the economic and social sectors, identifying the name of the beneficiary, and as far as possible the Single Key of the Population Register where the beneficiary is a natural person or the Federal Register of Contributors with Homoclave when he is a moral person or a physical person with activity business and professional, and the amount received.

Article 68.- The presentation of the financial information of the Federal Government will be subject to the provisions of this Law and the Federal Budget and Tax and Tax Accountability and Accountability of the Federation.

The Federal District's federal entities, municipalities, and territorial demarcations will be subject to the presentation of financial information, to this Law and to the applicable legal provisions. As regards the federal resources transferred to such government orders, they shall observe the specific provisions of the laws referred to in the preceding paragraph and the Fiscal Coordination Act, as well as the provisions of the present Chapter.

In the programs in which federal resources, federal agencies, and in their case, municipalities and territorial demarcations of the Federal District are present, the respective annotations identifying the amount corresponding to each governance order.

Article 69.- For the presentation of the financial information and the public account, the governments of the federative entities, of the municipalities and demarcations The Federal District's territorial territory shall include the relationship of the specific production bank accounts, in which the transferred federal resources, for any given concept, were deposited during the corresponding fiscal year.

The bank accounts referred to in the preceding paragraph shall be made from the prior knowledge of the Federation's Treasury for the purposes of the resources.

For the purposes of the presentation of the financial information and the public account, a specific productive bank account must exist for each fund of contributions federal, grant program and reallocation agreement, through which federal resources are ministered.

In the specific production bank accounts, the federal resources of the respective fiscal year and their yields will be handled exclusively, and cannot be incorporated. local resources and the contributions made, where appropriate, by the beneficiaries of the works and actions.

Federal resources may only be transferred by the agencies and entities of the Federal Public Administration to such specific production bank accounts, through the treasuries of the federal entities, except in the case of ministries related to the obligations of the federal entities or municipalities, as well as the territorial demarcations of the Federal District, which are guaranteed by the affectation of their shares or federal contributions; in terms of the provisions of Articles 9, 50 and 51 of the Tax Coordination Act and the other cases provided for in the applicable legal provisions.

Article 70.- The governments of the federal entities, municipalities and territorial demarcations of the Federal District, must observe the following for the integration of financial information regarding transferred federal resources:

I. Keep specific records for each background, program, or convention duly updated, identified, and controlled, as well as the original documentation that justify and check the expense incurred. This documentation shall be submitted to the competent control and audit bodies requesting it;

II. Cancel the documentation of the egress with the legend "Operated" or as set forth in the local provisions, identifying with the name of the Respective contributions, program or convention fund;

III. Perform in terms of the regulations that the council issues, the accounting, budgetary and patrimonial record of the operations performed with the resources federal according to accounting moments and program classifications and funding sources;

IV. Within the accounting record referred to in the preceding fraction, concentrate on a single paragraph all collateral or debt-causing obligations public or other liabilities of any nature, with counterparties, suppliers, contractors and creditors, including the provision of goods or the expectation of rights on these, directly incurred or through any legal instrument considered or not within the organic structure of the administration public, and the holding of legal acts analogous to the foregoing and, without prejudice to the fact that those obligations are intended to exchange or refinance others or to be considered as public debt in the applicable orders, and

V. To assist with the audit of the public accounts, in accordance with the provisions of Article 49, fractions III and IV, of the Tax Coordination Law and other applicable provisions. To this end, the competent audit bodies shall verify that the federal resources received by the Federal District, the municipalities and the territorial demarcations of the Federal District are exercised in accordance with the planned and agreement with applicable federal and local provisions.

Article 71.- In terms of the provisions of Articles 79, 85, 107 and 110 of the Federal Law on Budget and Accountability; 48 and 49, fraction V, of the The Law of Fiscal Coordination, and 56 of this Law, the federal entities, the municipalities and the territorial demarcations of the Federal District, must report in detail on the physical progress of the respective works and actions and, in their case, the difference between the amount of the transferred resources and those erogados, as well as the results of the evaluations that have been carried out.

Article 72.- Federative entities shall refer to the Secretariat of Finance, through the information system referred to in Article 85 of the Federal Law Budget and Accountability, information on the exercise and destination of federal resources received by these federal entities and, through these, the municipalities and territorial districts of the Federal District, state decentralised bodies, public universities, civil associations and other third parties. For the remission and disclosure of this information, the trust, stock, bank or other analogue reserve may not be opposed.

This information must contain at least the following items:

I. Degree of advancement in the exercise of transferred federal resources;

II. Resources applied according to operating rules and, in the case of local resources, to the other applicable provisions;

III. Projects, goals, and results obtained with the applied resources, and

IV. The other information referred to in this Chapter.

The Secretariat of Finance will give access to the information system to the Federation's Higher Audit Office and to the other oversight, control, and federal and federal agencies that request it, for the purpose that they can verify, within the framework of their respective privileges and in accordance with the procedures laid down in the legal provisions, the compliance in the delivery of the information, its quality and consistency with the application and the results obtained with the federal resources.

Article 73.- Without prejudice to the provisions of this Law and other ordinances, the federal entities shall submit information relating to the Fund Contributions for Adult and Technological Education, as follows:

I. Federative entities shall deliver to the Federal Government Secretariat of Public Education, on a quarterly basis, at the latest within twenty days natural following the completion of the corresponding quarter, as well as publish on their respective website the following information:

a) The total number of the commissioned and licensed personnel, with names, place type, number of hours, specific functions, payment keys, start date, and conclusion of the commission or license, as well as the source and destination work center;

b) Payments made during the corresponding period for retroactive payments for up to forty-five calendar days, as long as it is credited the assistance of the beneficiary staff during that period in the respective square, with the type of place specified and the period covered;

c) The information pointed out in the following fraction, and

II. The Federal Government's Secretary of Public Education must:

a) Reconcile school enrollment numbers, corresponding to the start of the school cycle, with the federative entities and send a final report to the Chamber of Members of the Congress of the Union during the first half of the year;

b) Reconcile the number, type of teaching, administrative and managerial places, and number of hours, of technology and adult education, by school, with the Federal entities, determining those that have registered with the Federal Government's Public Education Secretariat and those that have only registered them in the federal entities and, where appropriate, those that have it in both;

c) Update, no later than the last working day of July, the registration of all the federalized personnel, regardless of their status of occupation or vacation, by working center, with the name of each worker and their respective Single Key of Population Registration and Federal Register of Contributors with Homoclave, as well as the function it performs.

The Secretariat of Public Education of the Federal Government will give access to the system established for the registration of the federalized personnel, for the purposes of consulting the local and federal control, assessment and audit instances so request;

d) Include in accordance with applicable regulations, on its website the information referred to in the preceding paragraph, particularly with respect to:

1. Number and type of existing teaching, administrative and managerial positions, the name and the Single Key of Population Registration and the Federal Register of Contributors with Homoclave of those who occupy them, as well as the number of hours of education Technology and adults, by job centers, and the payment they receive for the concept of personal services;

2. Movements to such places, such as ups, downs, and changes in their situation;

3. The relationship of workers commissioned by job center, identifying their payment keys, the source and destination work center, as well as the start and the conclusion of the commission, the payment which they receive in their case by way of personal services, and the object of the commission granted to the worker to temporarily perform different functions for which he was originally hired without affecting their employment rights;

4. The relationship of licensed workers by job center, identifying their payment keys, license type, job center, and start dates and conclusion of the licence granted by the authority so that the worker is legally absent from his work for a specified period of time on request or for medical advice from the Institute for Safety and Social Services of the Workers of the State or of the respective social security institution;

5. Relation of retired and pre-retirement leave workers in the period, specifying which have been the last two places they occupied previous years. to retirement, their payment keys, the last working center they were attached to, as well as the start and end dates of each of the places they occupied;

6. Relationship of persons hired by fees, by job center, identifying their payment keys, as well as the beginning and completion of their contract, the payment who receive by way of fees and the activity for which they were hired, and

7. Analytic squares, tabs, and catalog of perceptions and deductions concepts by each federative entity;

e) Coordinate with the federative entities so that payroll payments are made only to staff who have Federal Taxpayers with Homoclave, in accordance with applicable provisions.

The Federal Government Secretariat of Public Education will analyze the information provided by the federal entities and communicate the cases in which they are located. irregularities, in order to correct them, at the latest within 30 calendar days following the end of the respective quarter;

f) Send to the Chamber of Deputies of the Congress of the Union, the Secretariat of Finance and the Secretariat of the Civil Service, during the first half of the year, the listing of names, places and of federal entities in which double salary allocation is identified which is not geographically compatible, when the occupation is equal to or greater than two places in non-adjoining municipalities, and reporting during the third quarter of the year, on the correction of irregularities detected; and

g) Monitoring the amount of remuneration, informing the Chamber of Deputies of the Congress of the Union of cases in which they exceed the average income of a teacher in the highest category of the salary tab for each entity.

In order to comply with this article, the council will ask the Secretariat of Public Education of the Federal Government for the formats and structure of the structure. information that is required.

Article 74.- Without prejudice to the provisions of this Law and other ordinances, the federal entities shall provide information regarding the contributions Federal health care; as follows:

I. Federative entities shall publish and deliver to the Federal Government Health Secretariat on a quarterly basis the following information:

a) The total number, names, square codes, and specific functions of the commissioned staff, commission work center, as well as the duration of the the commission;

b) Payments made during the corresponding period for retroactive payments, which may not exceed 45 calendar days, provided that where the assistance of the beneficiary staff is credited during that period in the respective square, the type of square and the period it comprises shall be specified, and

c) The payments made, different from the cost associated with the square, including names, codes, unit or work center of the staff to whom the Remuneration from this fund.

The Health Secretariat of the Federal Government will analyze the information provided by the federal entities and will inform them about the cases in which they are located. differences, such that such government orders are subsanely on the same before the end of the first month of the consecutive quarter reported, and

II. The Federal Government Health Secretary must:

a) Reconcile with federal entities the number and type of places in the medical, paramedical, and related branches per work center identifying which ones are of origin federal and which state origin;

b) Coordinate with the federative entities so that payroll payments are made only to staff who have Federal Taxpayers with Homoclave and Single Key of Population Registration, in accordance with applicable provisions;

c) Send to the Chamber of Deputies of the Congress of the Union during the first half of the year corresponding to the list of names, places and entities (a) to identify that the wage allocation is not geographically or temporarily compatible and to report during the third quarter of the year on the correction of irregularities detected;

d) Examine the amount of remuneration covered by the fund, based on information provided by local governments, in order to communicate to the Chamber of Deputies of the Congress of the Union cases where they exceed the average income of each of the categories, according to the authorized salary tab;

e) Contar, no later than the last working day of July of each year with an updated record of the entire federated staff, regardless of their status occupation or vacancy, by job centre, with the name of each worker and their respective Single Key of Population Registration and Federal Register of Taxpayers with Homoclave, as well as the function it performs.

The Health Secretariat of the Federal Government will give access to the system established for the registration of the federalized personnel, for the purpose of consulting the local authorities and federal control, evaluation, and audit that so request, and

f) Include on your website the information that is forwarded by the federal entities in accordance with Article 85 of the Federal Budget Law and Tax liability, particularly in respect of:

1. The number and type of existing places, the name and the Single Population Register Key and the Federal Register of Taxpayers with Homoclave from whom occupy, as well as the number of hours, by job centers, and the payment they receive for personal services;

2. Movements to such places, such as ups, downs, and changes in their situation;

3. The relationship of workers commissioned by job center, identifying their payment keys, the source and destination work center, as well as the start and the conclusion of the commission, the payment which they receive in their case by way of personal services, and the object of the commission granted to the worker to temporarily perform different functions for which he was originally hired without affecting their employment rights;

4. The relationship of licensed workers per job center, identifying their payment keys, license type, job center, and start date and conclusion of the licence granted by the authority so that the worker is legally absent from his work for a specified period of time on request or for medical advice from the Institute for Safety and Social Services of the Workers of the State or of the respective social security institution;

5. Relation of retired and pre-retirement leave workers in the period, specifying which have been the last two places they occupied previous years. to retirement, their payment keys, the last working center they were attached to, as well as the start and end dates of each of the places they occupied;

6. Relationship of persons hired by fees, by job center, identifying their payment keys, as well as the beginning and completion of their contract, the payment who receive by way of fees and the activity for which they were hired, and

7. Analytic squares, tabs, and catalog of perceptions and deductions concepts by each federative entity.

For compliance with this article, the council will ask the Federal Government Health Secretariat for the formats and structure of the information that is required.

Article 75.- Municipalities will send to the federative entities information on the application of the resources of the Infrastructure Contributions Fund Social Municipal, in the works and actions established in the Law of Fiscal Coordination that directly benefit the population in social lag and extreme poverty so that through its pipeline it is included in the quarterly reports to which the Articles 48 of the Tax Coordination Act and 46 and 47 of this Act.

The Secretariat of Social Development of the Federal Government will forward quarterly to the Chamber of Deputies of the Congress of the Union, the information it receives corresponding to the Municipal Social Infrastructure Contribution Fund, which will be available on its website, and must be updated at the same frequency.

Article 76.- The municipalities, the territorial demarcations of the Federal District and, where appropriate, the federative entities, prior to the collaboration agreement The information on the Fund for the Strengthening of Municipalities and Territorial Demarcations of the Federal District will be disseminated on the Internet, specifying each of the destinations indicated for this Fund. in the Tax Coordination Act.

Article 77.- Federative entities shall include in the periodic reports referred to in Article 46 of this Law and disseminate information on the Internet on funds for federal public security assistance, including the following:

I. Information about the exercise, destination, and performance of the performance indicators of the programs that benefit from the resources of the funds;

II. The financial availabilities with which, if any, they have the resources of the funds, corresponding to other fiscal years, and

III. The committed, accrued, and paid budget for the tax year.

Information on the destination of resources should be clearly associated with the objectives of the strategies defined by the National Security Council. Public.

For compliance with this article, the council will ask the National Public Safety Council for the guidelines and the structure of the information that is required.

Article 78.- Federative entities and municipalities observing the provisions of Article 56 of this Law shall publish and include in the quarterly reports the information concerning the characteristics of the obligations referred to in Articles 37, 47, fraction II and 50 of the Tax Coordination Law, referred to in Articles 48 of the Tax Coordination Act and 46 and 47 of this Law, specifying the following:

I. Type of obligation;

II. End, target, and object;

III. Creditor, supplier, or contractor;

IV. Total amount;

V. Amount and percentage of the total that is paid or guaranteed with the resources of those funds;

VI. Deadline;

VII. The rate at which, if any, it is subject, and

VIII. For the obligations provided for in Article 47, fraction II of the Fiscal Coordination Act, states and municipalities, shall also be specify the following:

a) In the case of writedowns:

1. The reduction in the balance of your total gross public debt for each of the redemptions referred to in this Article, in relation to the December 31, previous fiscal year;

2. A comparison of the total gross public debt ratio to gross domestic product of the state between December 31 of the previous fiscal year and the date of the amortization, and

3. A comparison of the total gross public debt ratio to the state or municipality's own revenue, as appropriate, between 31 December of the fiscal year and the date of the amortization, and

b) The type of financial consolidation operation that, if any, they have performed, including the one relating to Article 47 (III) of the Law of Coordination Prosecutor.

Gross domestic product data and the own income of the states and municipalities mentioned in the previous fraction, used as a reference, shall be the more recent to the date of the report, issued by the National Institute of Statistics and Geography or the Secretariat of Finance.

CHAPTER V

From Financial Information Relating to Assessment and Accountability

Article 79.- The public authorities must publish on their Internet pages no later than the last working day of April their annual programme of evaluations, as well as the methodologies and performance indicators.

The public authorities must publish no later than 30 days after the completion of the evaluations, the results of the evaluations and the information on the which carried out such assessments.

The Secretaries of Finance and the Civil Service and the National Council for the Evaluation of Social Development Policy, in the field of their competence, in accordance with the Under Article 110 of the Federal Law of Budget and Accountability, Hacendaria will send to the council the criteria for the evaluation of the federal resources to the federal entities, the municipalities and the territorial demarcations of the Federal District as well as the assessment guidelines that allow to approve and standardize both the strategic and management assessments and the strategic and management indicators so that, in the field of their powers, the formats for the dissemination of the results of the evaluations are to be determined in accordance with The provisions of Article 56 of this Law.

Article 80.- No later than the last working day of March, in the terms of the preceding article and other applicable provisions, shall be reviewed and, if applicable, update the indicators of the funds for federal contributions and the programs and agreements through which federal resources are transferred, on the basis of which the results obtained with these resources will be evaluated. The updated indicators should be included in the quarterly reports and in the public accounts, in the terms of Articles 48 of the Fiscal Coordination Act and 85 of the Federal Law on Budget and Accountability.

The Secretariat of Finance, with the technical support of the Secretariat of the Civil Service and the National Council for the Evaluation of Social Development Policy, will deliver together with the coordinating agencies of the funds, programmes and conventions, on the last working day of April of each year in the Chamber of Deputies of the Congress of the Union, a report on the adjustments made, if any, to the performance indicators, as well as their justification.

In the same time, the Finance Secretariat will submit to the Chamber of Deputies of the Congress of the Union, a report of the progress made by the federal entities, the municipalities and territorial demarcations of the Federal District, in the implementation and operation of the Results-Based Budget and the Performance Assessment System, in respect of the federal resources transferred and, where appropriate, the measures to be applied in coordination between these orders government for the achievement of the objectives defined in the applicable provisions.

The council will establish the rules, methodologies, classifiers and formats with the structure and content of information to harmonise the elaboration and presentation of the information referred to in this Article. In addition, in the case of social programmes, the Council will develop the above on the basis of the indicators provided for in the General Social Development Law and in coordination with the National Council for the Evaluation of Social Development Policy.

Article 81.- Information regarding the exercise and destination of federal expenditure, as well as the reimbursement of federal resources not accrued by the Federal entities, municipalities and territorial demarcations of the Federal District, for the purposes of quarterly reports and the public account, shall be presented in the formats approved by the council.

Article 82.- The Higher Audit of the Federation and the local higher audit bodies will be responsible for monitoring the quality of the information that provide the Federal District's federal entities, municipalities, and territorial demarcations with respect to the exercise and destination of federal public resources that have been ministered to them by any concept.

Article 83.- The Federation's Higher Audit Office shall disseminate the information of its annual audit program, relating to the audits to be carried out in respect of federal public expenditure transferred to the federal entities, municipalities and territorial demarcations of the Federal District.

TITLE SIXTH

Of Sanctions

ONLY CHAPTER

Article 84.- Acts or omissions involving non-compliance with the provisions laid down in this Law and other applicable provisions, shall be sanctioned in accordance with the provisions of the Federal Law on Administrative Responsibilities of Public Servants; the equivalent laws of the Federal Entities, and the other provisions applicable in terms of Title IV of the Political Constitution of the United Mexican States; of the constitutions of the states and the Federal District Government Statute.

The administrative responsibilities will be finalized, to those who have directly executed the acts or to the omissions that originated them and, in the alternative, to the which, by the nature of their duties, have omitted the review or authorised such acts for reasons involving, or for the fault of, the fault or negligence on the part of them.

Article 85.- Public servants will be administered administratively in the terms of the applicable administrative responsibilities legislation in any of the following assumptions:

I. When they omit to perform records of the accounts of public entities, as well as the dissemination of financial information in the terms to which it refers This Law;

II. When in a doleful manner:

a) Omitas or alter the documents or records that make up the accounting in order to distort the veracity of the financial information, or

b) Incompliance with the obligation to disseminate financial information in the terms referred to in this Law;

III. Do not perform the budgetary and accounting records in the form and terms set forth in this Law and other applicable provisions, with reliable information and truthful;

IV. When by reason of the nature of their functions they are aware of the alteration or falsehood of the documentation or information they have as damages to the public finances or to the assets of any public entity and, within its powers, do not prevent it or do not make it known to its superior hierarchical or competent authority, and

V. Not having or not retaining, in the terms of the regulations, the documentation of the assets, as well as the income and expenses of the entities public.

The administrative sanctions referred to in this Article shall be imposed and shall require, irrespective of the political, criminal or civil liability of the their case, they shall be determined by the competent authorities.

It shall be deemed to be a serious infringement, in order for the imposition of the corresponding administrative penalties, when the public servant incurs any of the (a) assumptions as set out in fractions II and IV of this Article, as well as the re-incidences in the conduct identified in the other fractions.

Article 86.- It will impose a penalty of two to seven years in prison, and fine of one thousand to five hundred thousand days of general minimum wage in force in the Federal District, to who has caused damage to the public finances or the assets of the relevant public entity, incurs the conduct provided for in Article 85 (II) and (IV) of this Law.

TRANSIENT

FIRST.- This Law will enter into force on January 1, 2009.

SECOND.- The president of the council must install it during the first thirty calendar days following the entry into force of this decree.

THIRD.- The advice will be subject to the following deadlines:

I.           30 calendar days, counted from the day following that of their installation, for the appointment of the members of the advisory committee;

II.         30 calendar days, counted from the day following the installation of the advisory committee, to issue its rules of operation and those of the committee;

III.        For the financial year 2009, it shall issue the plan of accounts, the harmonised budgetary classifiers, the rules and methodology for determining the accounting times of revenue and expenditure, and for the issuance of information financial statements, the structure of the basic financial statements and the characteristics of their notes, guidelines on indicators to measure the physical and financial advances related to federal resources, which will be published in the Journal Official of the Federation and in the official media of dissemination in the entities Federal District, municipalities and territorial demarcations, and

IV.         During 2010, you will have to issue the basic postulates, the main rules of registration and valuation of the patrimony, structure of the catalogues of accounts and accounting manuals, the methodological framework on the form and terms in which The development of the analysis of the components of public finances in relation to the objectives and priorities that, in the matter, will establish the planning of the development, for their integration into the public account, which will be published in the Official Journal of the Federation and the official means of dissemination of the entities federative.

FOURTH.- Regarding the Federation and the Federative Entities, the harmonization of the accounting systems of the branches of the Executive Branch; the powers Legislative and Judicial; the entities and the autonomous bodies, will adjust to the development of the technical and normative elements defined for each year of the previewed horizon, as follows:

I.           Having lists of accounts aligned with the plan of accounts; harmonised budgetary classifiers; catalogues of goods and the respective conversion matrices with the characteristics referred to in Articles 40 and 41; a standard and methodology that establishes the accounting moments of income and expenses provided for in the Law, counting on indicators to measure the physical-financial advances related to federal resources; and issuing accounting and budgetary information periodic form under the administrative, economic and (a) the technical basis provided for in this paragraph at the latest by 31 December 2010;

II.         Make accounting records on a cumulative basis and in accordance with basic government accounting assumptions harmonised in their respective journal books, higher and inventories and balance sheets; have account and manual catalogues of accounting; and issuing accounting, budgetary and programmatic information on the technical basis provided for in this paragraph and the previous one by 31 December 2011 at the latest;

III.        Carry out the accounting records of the assets and their valuation; generate the results indicators on the fulfillment of their goals; and publish accounting, budgetary and programmatic information, on their respective websites, for consultation of the general population, by 31 December 2012 at the latest, and

IV.         Issue the public accounts in accordance with the structure set out in Articles 53 and 54, as well as publish them for consultation of the general population, starting from the beginning of the year 2012.

QUINTO.- The municipalities of the municipalities will issue periodic information and draw up their public accounts in accordance with the provisions of Article 55 of this Law. by 31 December 2012 at the latest.

The political-administrative organs of the territorial districts of the Federal District will issue periodic information and will integrate the public account according to the provided for in Article 55 of this Law, by 31 December 2012 at the latest.

SIXTH.- Regarding the Federation, the accounting systems of the branches of the Executive Branch; the Legislative and Judicial branches; the entities and the Autonomous bodies shall be operating in real time by 31 December 2011 at the latest. In the case of parastatal entities of the Federal Government, that system shall be operating under the same conditions by 31 December 2012 at the latest.

The systems of government accounting of the branches of the executive branch; the legislative and judicial branches; the entities and the autonomous bodies of the Federal authorities; municipalities and political-administrative bodies of the territorial districts of the Federal District must be operating and generating in real time financial statements, on the exercise of revenue and expenditure and on public finances, at the latest, on 31 December December 2012.

SEVENTH.- The inventory of movable and immovable property referred to in this Law shall be integrated, no later than 31 December 2011, by the of the Executive Branch; the Legislative and Judicial Powers; the autonomous entities and bodies of the Federation; and on December 31, 2012, by the branches of the Executive Branch; the Legislative and Judicial Powers; the entities and the organs The municipalities of the municipalities and the municipalities of the political-administrative bodies of the territorial demarcations of the Federal District.

EIGHTH.- Since the entry into force of this Law, until December 31, 2012, the council shall publish on a quarterly basis the information on compliance with the provisions of the fourth, fifth, sixth and seventh transitional articles of this decree. For such purposes, the Federation, the Federal District, the municipalities and the territorial demarcations of the Federal District shall provide the council with the information it requests.

Failure to comply with the fourth, fifth, sixth and seventh articles of this Law will be sanctioned by the competent authorities in terms of the applicable provisions on the administrative responsibility of public servants.

NINTH.- In support of compliance with the provisions of this Law, the Federation's Government Budget may provide for a substantial fund for the Secretariat of Hacienda grants subsidies to federal entities and municipalities, through these, that comply with the following:

I.           Develop an instrumentation program to comply with the provisions of the fourth, fifth, sixth, and seventh transitional articles of this Law;

II.         Meet the deadlines set in the items referred to in the previous fraction;

III.        Establish a schedule of the specific actions of the program and, where appropriate, demonstrate progress in fulfilling its obligations under the fourth, fifth, sixth and seventh transitional articles of this Act;

IV.         Establish a mechanism to make it transparent to exercise the resources they receive under this article;

V.          Reintegrate the Federation with the resources that have not been accrued at the end of the corresponding fiscal year, as well as its financial returns, and

VI.         Be aware of the obligations in matters of transparency, accountability and oversight in accordance with the constitutional framework and other applicable provisions.

The council's technical secretary will issue guidelines for the granting of the subsidies referred to in this article. These guidelines will be considered special requirements for municipalities with less than twenty-five thousand inhabitants.

DECIMAL.- Federal governments and federal entities will formulate an instrumentation program for their transformation process. That programme shall be in accordance with the objectives set out in the fourth, sixth and seventh transitional articles, and shall submit it to the Council at its first meeting in 2009.

TENTH FIRST.- As long as the corresponding accounting rules are issued by the council, the provisions of the provisions will continue to apply. laws in force in this area, in so far as they do not object to this Law.

TENTH SECOND.- When, in the matter of government accounting, a legal provision refers to the Federal Law on Budget and Accountability, the provisions of this Law will apply.

Item Second.- ..........

TRANSIENT

First.- This Decree will enter into force on January 1, 2009.

Second.- All provisions that object to the provisions of the Law that is issued through this Decree shall be repealed.

Mexico, D.F., at 11 December 2008.-Dip. Cesar Horacio Duarte Jaquez, President.-Sen. Gustavo Enrique Madero Muñoz, President.-Dip. Manuel Portilla Dieguez, Secretary.-Sen. Gabino Cue Monteagudo, Secretary.-Rubicas."

In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree in the Federal Executive Branch, in Mexico City, Federal District, at thirty December of two thousand eight.- Felipe de Jesús Calderón Hinojosa.-Heading.-The Secretary of Government, Lic. Fernando Francisco Gomez Mont Urueta.-Heading.