{"id":8887,"date":"2023-12-11T11:16:49","date_gmt":"2023-12-11T11:16:49","guid":{"rendered":"https:\/\/www.infoqro.mx\/?page_id=8887"},"modified":"2026-07-21T15:35:07","modified_gmt":"2026-07-21T21:35:07","slug":"ley-general-de-contabilidad-gubernamental","status":"publish","type":"page","link":"https:\/\/www.infoqro.mx\/index.php\/ley-general-de-contabilidad-gubernamental\/","title":{"rendered":"Ley General de Contabilidad Gubernamental\u200b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8887\" class=\"elementor elementor-8887\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d926a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d926a0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;scisco_shape_divider_top&quot;:&quot;none&quot;,&quot;scisco_shape_divider_bottom&quot;:&quot;none&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7e70bc\" data-id=\"b7e70bc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<a class=\"eael-wrapper-link-2007444 --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-2007444\" class=\"elementor-element elementor-element-2007444 elementor-widget__width-auto migas elementor-widget elementor-widget-text-editor\" data-id=\"2007444\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Inicio \u00bb\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-605d65f --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/transparencia\/\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-605d65f\" class=\"elementor-element elementor-element-605d65f elementor-widget__width-auto migas elementor-widget elementor-widget-text-editor\" data-id=\"605d65f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Transparencia \u00bb\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e78b768 elementor-widget__width-auto migas elementor-widget elementor-widget-text-editor\" data-id=\"e78b768\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: var( --e-global-color-primary ); font-weight: 800; text-align: right;\">&nbsp;Ley General de Contabilidad Gubernamental<br><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c90418c elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c90418c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;scisco_shape_divider_top&quot;:&quot;none&quot;,&quot;scisco_shape_divider_bottom&quot;:&quot;none&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-43b3078\" data-id=\"43b3078\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0e75c5 elementor-widget elementor-widget-image\" data-id=\"a0e75c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.infoqro.mx\/wp-content\/uploads\/2023\/12\/LeyGeneralContabilidad-1-1.png\" title=\"LeyGeneralContabilidad-1 (1)\" alt=\"LeyGeneralContabilidad-1 (1)\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-1a5ca1f\" data-id=\"1a5ca1f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bb4864 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"9bb4864\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ley General de Contabilidad Gubernamental\u200b\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a62eb8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a62eb8b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;scisco_shape_divider_top&quot;:&quot;none&quot;,&quot;scisco_shape_divider_bottom&quot;:&quot;none&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-014bea3\" data-id=\"014bea3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a9c57b elementor-widget elementor-widget-heading\" data-id=\"6a9c57b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Informaci\u00f3n Financiera<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-d6caf47 --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-contable-2026\/\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-d6caf47\" class=\"elementor-element elementor-element-d6caf47 bullets elementor-widget elementor-widget-text-editor\" data-id=\"d6caf47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-contable-2025\/\" data-wplink-edit=\"true\">Contable<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-d01f90f --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-presupuestaria-2026\/\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-d01f90f\" class=\"elementor-element elementor-element-d01f90f bullets elementor-widget elementor-widget-text-editor\" data-id=\"d01f90f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-presupuestaria-2026\/\">Presupuestaria<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-262b4d3 --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-postura-fiscal-2026\/\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-262b4d3\" class=\"elementor-element elementor-element-262b4d3 bullets elementor-widget elementor-widget-text-editor\" data-id=\"262b4d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-postura-fiscal-2026\/\">Postura Fiscal<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-fddb592 --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-programatica\/\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-fddb592\" class=\"elementor-element elementor-element-fddb592 bullets elementor-widget elementor-widget-text-editor\" data-id=\"fddb592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/index.php\/informacion-financiera-programatica\/\">Program\u00e1tica<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-99dd22d --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/anexos-informacion-financiera\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-99dd22d\" class=\"elementor-element elementor-element-99dd22d bullets elementor-widget elementor-widget-text-editor\" data-id=\"99dd22d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/index.php\/anexos-informacion-financiera\">Anexos<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-f33e80c --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/Administracion\/2026\/Programa-de_Adquisiciones_2026.pdf\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-f33e80c\" class=\"elementor-element elementor-element-f33e80c bullets elementor-widget elementor-widget-text-editor\" data-id=\"f33e80c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/Administracion\/2026\/Programa-de_Adquisiciones_2026.pdf\">Programa Anual de Adquisiciones 2026<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-dcaa9b3 --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/Administracion\/2025\/Programa-de_Adquisiciones_2025.pdf\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-dcaa9b3\" class=\"elementor-element elementor-element-dcaa9b3 bullets elementor-widget elementor-widget-text-editor\" data-id=\"dcaa9b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/Administracion\/2025\/Programa-de_Adquisiciones_2025.pdf\">Programa Anual de Adquisiciones 2025<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f40ad2a\" data-id=\"f40ad2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-053edda elementor-widget elementor-widget-spacer\" data-id=\"053edda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3ae2dc3\" data-id=\"3ae2dc3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0ff915 elementor-widget elementor-widget-heading\" data-id=\"e0ff915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Anexos LGCG<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-5fb468b --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/anexos-cuentas-bancarias-productivas\/\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-5fb468b\" class=\"elementor-element elementor-element-5fb468b bullets elementor-widget elementor-widget-text-editor\" data-id=\"5fb468b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Cuentas Bancarias Productivas<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-b5625ed --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/index.php\/anexos-relacion-de-bienes-muebles-e-inmuebles\/\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-b5625ed\" class=\"elementor-element elementor-element-b5625ed bullets elementor-widget elementor-widget-text-editor\" data-id=\"b5625ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/index.php\/anexos-relacion-de-bienes-muebles-e-inmuebles\/\">Relaciones de Bienes e Inmuebles<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-ef631f8 --eael-wrapper-link-tag\" href=\"https:\/\/www.infoqro.mx\/Administracion\/Manual%20de%20Contabilidad.pdf\" target=\"_blank\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-ef631f8\" class=\"elementor-element elementor-element-ef631f8 bullets elementor-widget elementor-widget-text-editor\" data-id=\"ef631f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.infoqro.mx\/Administracion\/Manual%20de%20Contabilidad.pdf\" target=\"_blank\" rel=\"noopener\">Manual de Contabilidad Gubernamental<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Inicio \u00bb\u00a0 Transparencia \u00bb\u00a0 &nbsp;Ley General de Contabilidad Gubernamental Ley General de Contabilidad Gubernamental\u200b Informaci\u00f3n Financiera Contable Presupuestaria Postura Fiscal Program\u00e1tica Anexos Programa Anual de Adquisiciones 2026 Programa Anual de Adquisiciones 2025 Anexos LGCG Cuentas Bancarias Productivas Relaciones de Bienes e Inmuebles Manual de Contabilidad Gubernamental<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"coauthors":[15],"class_list":["post-8887","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/pages\/8887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/comments?post=8887"}],"version-history":[{"count":39,"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/pages\/8887\/revisions"}],"predecessor-version":[{"id":31246,"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/pages\/8887\/revisions\/31246"}],"wp:attachment":[{"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/media?parent=8887"}],"wp:term":[{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.infoqro.mx\/index.php\/wp-json\/wp\/v2\/coauthors?post=8887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}