{"id":22825,"date":"2026-04-22T14:20:11","date_gmt":"2026-04-22T20:20:11","guid":{"rendered":"https:\/\/portal.fgeo.gob.mx\/?page_id=22825"},"modified":"2026-04-22T14:35:06","modified_gmt":"2026-04-22T20:35:06","slug":"ley-general-de-contabilidad-gubernamental-2026","status":"publish","type":"page","link":"https:\/\/portal.fgeo.gob.mx\/index.php\/ley-general-de-contabilidad-gubernamental-2026","title":{"rendered":"Ley General de Contabilidad Gubernamental 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22825\" class=\"elementor elementor-22825\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2682146 e-flex e-con-boxed e-con e-parent\" data-id=\"2682146\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65dd8cf elementor-widget elementor-widget-spacer\" data-id=\"65dd8cf\" 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<div class=\"elementor-element elementor-element-5247783 elementor-widget elementor-widget-html\" data-id=\"5247783\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"title\">LEY GENERAL DE CONTABILIDAD GUBERNAMENTAL<\/p>\n<style>\n     .title {\n      font-weight: bold;\n      font-family: 'Titillium web', sans-serif;\n      color: rgb(58,89,158) !important;\n      text-shadow: 2px 5px 5px rgba(0, 0, 0, 0.3);\n      font-size: 45px;\n      text-align: center; \n    }\n\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc04b24 e-flex e-con-boxed e-con e-parent\" data-id=\"fc04b24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49c8df2 elementor-widget elementor-widget-html\" data-id=\"49c8df2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"subtitle\">2026<\/p>\n<style>\n        .subtitle { \n        font-weight: bold;\n        font-family: 'Titillium web', sans-serif; \n        color: #8B9398 !important;\n        font-size: 25px;\n        text-align: center;\n    }\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f9171dc e-con-full e-flex e-con e-child\" data-id=\"f9171dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-950854c elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"950854c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!DOCTYPE html>\r\n<html lang=\"es\">\r\n<head>\r\n  <meta charset=\"UTF-8\">\r\n  <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\r\n  <title>Contenedor Horizontal<\/title>\r\n  <link href=\"https:\/\/cdn.jsdelivr.net\/npm\/bootstrap@5.3.0-alpha1\/dist\/css\/bootstrap.min.css\" rel=\"stylesheet\">\r\n  <style>\r\n    .scroll-container {\r\n      display: flex;\r\n      justify-content: center;  \/* Centra los campos en el contenedor *\/\r\n      background-color: #DEE1E1 !important;\r\n      border-radius: 8px;\r\n      padding: 10px;  \/* Espacio alrededor de los campos *\/\r\n    }\r\n    .fields {\r\n      display: flex;\r\n      color: white !important;\r\n      justify-content: center; \/* Centra los campos en su contenedor *\/\r\n    }\r\n    .field {\r\n      padding: 20px;\r\n      margin-right: 10px;\r\n      text-align: center;\r\n      border-radius: 5px;\r\n      white-space: nowrap; \/* Asegura que el texto no se divida *\/\r\n      text-overflow: ellipsis; \/* Agrega \"...\" cuando el texto se corta *\/\r\n      overflow: hidden; \/* Evita que el contenido se desborde *\/\r\n      font-weight: bold;\r\n      cursor: pointer;\r\n      color: white !important;\r\n    }\r\n    .field a {\r\n      color: black;\r\n      text-decoration: none; \/* Elimina el subrayado del enlace *\/\r\n    }\r\n    .field:hover {\r\n      background-color: white; \/* Cambio de color de fondo al pasar el rat\u00f3n *\/\r\n    }\r\n  <\/style>\r\n<\/head>\r\n<body>\r\n\r\n<div class=\"container mt-5\">\r\n  <div class=\"scroll-container\">\r\n    <div class=\"fields\" id=\"fieldsContainer\">\r\n      <div class=\"field\"><a href=\"\/index.php\/ley-general-de-contabilidad-gubernamental\">2022<\/a><\/div>\r\n      <div class=\"field\"><a href=\"\/index.php\/ley-general-de-contabilidad-gubernamental-2023\">2023<\/a><\/div>\r\n      <div class=\"field\"><a href=\"\/index.php\/ley-general-de-contabilidad-gubernamental-2024\">2024<\/a><\/div>\r\n      <div class=\"field\"><a href=\"\/index.php\/ley-general-de-contabilidad-gubernamental-2\">2025<\/a><\/div>\r\n      <div class=\"field\"><a href=\"\/index.php\/ley-general-de-contabilidad-gubernamental-2\">2026<\/a><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n\r\n<\/body>\r\n<\/html>\r\n\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7247c30 e-flex e-con-boxed e-con e-parent\" data-id=\"7247c30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33b4f24 elementor-widget elementor-widget-html\" data-id=\"33b4f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<link href=\"https:\/\/cdn.jsdelivr.net\/npm\/bootstrap-icons\/font\/bootstrap-icons.css\" rel=\"stylesheet\">\r\n\r\n<!-- Modal para PDFs -->\r\n<div class=\"modal fade\" id=\"pdfModal\" tabindex=\"-1\" aria-labelledby=\"pdfModalLabel\" aria-hidden=\"true\">\r\n  <div class=\"modal-dialog modal-xl\">\r\n    <div class=\"modal-content\">\r\n      <div class=\"modal-header\">\r\n        <h5 class=\"modal-title\" id=\"pdfModalLabel\">Vista Previa del Documento<\/h5>\r\n        <button type=\"button\" class=\"btn-close\" data-bs-dismiss=\"modal\" aria-label=\"Close\"><\/button>\r\n      <\/div>\r\n      <div class=\"modal-body\">\r\n        <iframe id=\"pdfIframe\" style=\"width: 100%; height: 800px; border: none;\"><\/iframe>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n\r\n<table class=\"tabla\">\r\n    <thead>\r\n        <tr>\r\n            <th>Ley General de Contabilidad<\/th>\r\n            <th>Primer Trimestre<\/th>\r\n        <\/tr>\r\n    <\/thead>\r\n    <tbody>\r\n        <tr>\r\n            <td>Estado de Situaci\u00f3n Financiera<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Estado de Situaci\u00f3n Financiera','https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/3-EDO-SIT-FINANCIERA.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n         \r\n        <\/tr>\r\n        <tr>\r\n            <td>Estado de Actividades<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Estado de Actividades - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/2-EDO-ACTIVIDADES.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n        <\/tr>\r\n        <tr>\r\n            <td>Estado de Variaci\u00f3n en la Hacienda P\u00fablica<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Estado de Variaci\u00f3n en la Hacienda P\u00fablica - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/4-EDO-VARIA-HDA-P.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n         \r\n        <\/tr>\r\n        <tr>\r\n            <td>Estado de Cambios en la Situaci\u00f3n Financiera<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Estado de Cambios en la Situaci\u00f3n Financiera - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/5-EDO-CAMBIOS-SIT-FI.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n      \r\n        <\/tr>\r\n        <tr>\r\n            <td>Estado de Flujo de Efectivo<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Estado de Flujo de Efectivo - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/6-EDO-FLUJO-EFEC.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n         \r\n        <\/tr>\r\n          <tr>\r\n            <td>Estado Anal\u00edtico del activo<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Estado de Flujo de Efectivo - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/7-EDO-ANALIT-ACTVO.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n         \r\n        <\/tr>\r\n        <tr>\r\n            <td>Estado Anal\u00edtico de la Deuda y Otros Pasivos<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Estado Anal\u00edtico de la Deuda y Otros Pasivos - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/8-EDO-ANALIT-DEUD-Y-O.P.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n      \r\n        <\/tr>\r\n        <tr>\r\n            <td>Notas a los Estados Financieros<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Notas a los Estados Financieros - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/10-NOTAS-A-EDOS-FINANC.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n          \r\n        <\/tr>\r\n        <tr>\r\n            <td>Informaci\u00f3n Presupuestaria<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Informaci\u00f3n Presupuestaria - Primer Trimestre 2025', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/11-INF-PRESUPUESTARIA.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n    \r\n        <\/tr>\r\n        <tr>\r\n            <td>Informe Adicional<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Informe Adicional - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/13-INF-ADICIONAL.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n       \r\n        <\/tr>\r\n        <tr>\r\n            <td>Informaci\u00f3n Correspondiente a la Disciplina Financiera<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Informaci\u00f3n Correspondiente a la Disciplina Financiera - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/14-INF-COMPL-LDF.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n    \r\n        <\/tr>\r\n        <tr>\r\n            <td>Informe de Pasivos Contingentes<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Informe de Pasivos Contingentes - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/9-PASIVO-CONTING.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n    \r\n        <\/tr>\r\n        <tr>\r\n            <td>Informaci\u00f3n Program\u00e1tica<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Informaci\u00f3n Program\u00e1tica - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/12-INF-PROGRAMATICA.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n      \r\n        <\/tr>\r\n        <tr>\r\n            <td>Fiscal\u00eda General del Estado de Oaxaca<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Fiscal\u00eda General del Estado de Oaxaca - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/15-FGEO-1\u00b0-trim-2026.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n       \r\n        <\/tr>\r\n        <tr>\r\n            <td>Resultados Generales<\/td>\r\n            <td><a href=\"#\" onclick=\"mostrarModalPDF('Resultados Generales - Primer Trimestre 2023', 'https:\/\/portal.fgeo.gob.mx\/minio\/pagina\/wp-content\/uploads\/2026\/04\/1-RESULTADO-GENERALES.pdf')\"><i class=\"bi bi-file-earmark-pdf\"><\/i><\/a><\/td>\r\n      \r\n        <\/tr>\r\n    <\/tbody>\r\n<\/table>\r\n\r\n<!-- Bootstrap 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solid #ddd;\r\n}\r\n\r\n.tabla th {\r\n    background-color: #3A599E;\r\n    color: white;\r\n    font-weight: bold;\r\n    border-radius: 5px 5px 0 0;\r\n}\r\n\r\n.tabla td i {\r\n    font-size: 20px;\r\n    color: #09256A;\r\n    cursor: pointer;\r\n}\r\n\r\n.tabla td i:hover {\r\n    color: #051d4b;\r\n}\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1f7a5 elementor-widget elementor-widget-spacer\" data-id=\"fa1f7a5\" 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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>LEY GENERAL DE CONTABILIDAD GUBERNAMENTAL 2026 Contenedor Horizontal 2022 2023 2024 2025 2026 Vista Previa del Documento Ley General de Contabilidad Primer Trimestre Estado de Situaci\u00f3n Financiera Estado de Actividades Estado de Variaci\u00f3n en la Hacienda P\u00fablica Estado de Cambios [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-22825","page","type-page","status-publish","hentry"],"acf":[],"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/pages\/22825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/comments?post=22825"}],"version-history":[{"count":3,"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/pages\/22825\/revisions"}],"predecessor-version":[{"id":22861,"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/pages\/22825\/revisions\/22861"}],"wp:attachment":[{"href":"https:\/\/portal.fgeo.gob.mx\/index.php\/wp-json\/wp\/v2\/media?parent=22825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}