{"id":389,"date":"2019-07-25T20:27:43","date_gmt":"2019-07-25T20:27:43","guid":{"rendered":"https:\/\/cdhhgo.org\/home\/?page_id=389"},"modified":"2025-11-18T21:16:57","modified_gmt":"2025-11-18T21:16:57","slug":"armonizacion-contable","status":"publish","type":"page","link":"https:\/\/cdhhgo.org\/home\/armonizacion-contable\/","title":{"rendered":"Armonizaci\u00f3n Contable"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"389\" class=\"elementor elementor-389\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-563745b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"563745b\" data-element_type=\"section\" data-e-type=\"section\">\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-397237f\" data-id=\"397237f\" 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-f3b51b8 elementor-widget elementor-widget-spacer\" data-id=\"f3b51b8\" 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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7faebfa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7faebfa\" data-element_type=\"section\" data-e-type=\"section\">\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-c142a0a\" data-id=\"c142a0a\" 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-ede36ac elementor-widget elementor-widget-heading\" data-id=\"ede36ac\" 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\">Armonizaci\u00f3n Contable<\/h2>\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-0cc6ed5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cc6ed5\" data-element_type=\"section\" data-e-type=\"section\">\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-9e42e48\" data-id=\"9e42e48\" 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-2eb2032 elementor-tabs-view-vertical elementor-invisible elementor-widget elementor-widget-tabs\" data-id=\"2eb2032\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;pulse&quot;}\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4891\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-4891\" aria-expanded=\"false\">Informaci\u00f3n Contable<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4892\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4892\" aria-expanded=\"false\">Informaci\u00f3n Presupuestaria<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4893\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4893\" aria-expanded=\"false\">Informaci\u00f3n Program\u00e1tica<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4894\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4894\" aria-expanded=\"false\">Inventario de Bienes<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4895\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4895\" aria-expanded=\"false\">Cuenta P\u00fablica <\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4896\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4896\" aria-expanded=\"false\">Normas ( T\u00edtulo Quinto LGCG)<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4897\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4897\" aria-expanded=\"false\">Otras Obligaciones<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4898\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"8\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4898\" aria-expanded=\"false\">Normatividad CONAC<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-4891\" aria-expanded=\"false\">Informaci\u00f3n Contable<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4891\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4891\" tabindex=\"0\" hidden=\"false\"><table><tbody><tr><td>1<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/estado-de-situacion-financiera\/\" target=\"_blank\" rel=\"noopener\">Estado de Situaci\u00f3n Financiera<\/a><\/td><\/tr><tr><td>2<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/estado-de-actividades\/\" target=\"_blank\" rel=\"noopener\">Estado de Actividades<\/a><\/td><\/tr><tr><td>3<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/estado-de-variacion-en-la-hacienda-publica\/\" target=\"_blank\" rel=\"noopener\">Estado de Variaci\u00f3n en la Hacienda P\u00fablica<\/a><\/td><\/tr><tr><td>4<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/estado-de-cambios-en-la-situacion-financiera\/\" target=\"_blank\" rel=\"noopener\">Estado de Cambios en Situaci\u00f3n Financiera<\/a><\/td><\/tr><tr><td>5<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/informe-de-pasivos-contingentes\/\" target=\"_blank\" rel=\"noopener\">Informe de Pasivos Contingentes<\/a><\/td><\/tr><tr><td>6<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/notas-a-los-estados-financieros\/\" target=\"_blank\" rel=\"noopener\">Notas a los Estados Financieros<\/a><\/td><\/tr><tr><td>7<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/estado-de-flujo-de-efectivo\/\" target=\"_blank\" rel=\"noopener\">Estado de Flujo de Efectivo<\/a><\/td><\/tr><tr><td>8<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/18\/estado-analitico-del-activo\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico del Activo<\/a><\/td><\/tr><tr><td>9<\/td><td><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/19\/estado-analitico-de-la-deuda-y-otros-pasivos\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico de la Deuda y Otros Pasivos<\/a><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4892\" aria-expanded=\"false\">Informaci\u00f3n Presupuestaria<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4892\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4892\" tabindex=\"0\" hidden=\"hidden\"><table width=\"792\"><tbody><tr><td width=\"86\"><strong>1<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/19\/estado-analitico-de-ingresos\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico de Ingresos<\/a><\/td><\/tr><tr><td width=\"86\"><strong>2<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/estado-analitico-del-ejercicio-del-presupuesto-de-egresos-administrativa\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico del Ejercicio del Presupuesto de Egresos (Administrativa)<\/a><\/td><\/tr><tr><td width=\"86\"><strong>3<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/estado-analitico-del-ejercicio-del-presupuesto-de-egresos-objeto-del-gasto\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico del Ejercicio del Presupuesto de Egresos (Objeto del Gasto)<\/a><\/td><\/tr><tr><td width=\"86\"><strong>4<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/estado-analitico-del-ejercicio-del-presupuesto-de-egresos-economica-tipo-de-gasto\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico del Ejercicio del Presupuesto de Egresos Econ\u00f3mica (Tipo de Gasto)<\/a><\/td><\/tr><tr><td width=\"86\"><strong>5<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/estado-analitico-del-ejercicio-del-presupuesto-de-egresos-funcional-finalidad-y-funcion\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico del Ejercicio del Presupuesto de Egresos Funcional (Finalidad y Funci\u00f3n)<\/a><\/td><\/tr><tr><td width=\"86\"><strong>6<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/estado-analitico-del-ejercicio-del-presupuesto-de-egresos-programatica\/\" target=\"_blank\" rel=\"noopener\">Estado Anal\u00edtico del Ejercicio del Presupuesto de Egresos Program\u00e1tica<\/a><\/td><\/tr><tr><td width=\"86\"><strong>7<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/endeudamiento-neto\/\" target=\"_blank\" rel=\"noopener\">Endeudamiento Neto<\/a><\/td><\/tr><tr><td width=\"86\"><strong>8<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/intereses-de-la-deuda\/\" target=\"_blank\" rel=\"noopener\">Intereses de la Deuda<\/a><\/td><\/tr><tr><td width=\"86\"><strong>9<\/strong><\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/indicadores-de-postura-fiscal\/\" target=\"_blank\" rel=\"noopener\">Indicadores de Postura Fiscal<\/a><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4893\" aria-expanded=\"false\">Informaci\u00f3n Program\u00e1tica<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4893\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4893\" tabindex=\"0\" hidden=\"hidden\"><table width=\"792\"><tbody><tr><td width=\"86\">1<\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/gasto-por-categoria-programatica\/\" target=\"_blank\" rel=\"noopener\">Gasto por Categor\u00eda Program\u00e1tica <\/a><strong><br \/><\/strong><\/td><\/tr><tr><td width=\"86\">2<\/td><td width=\"706\"><p><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/programas-y-proyectos-de-inversion\/\" target=\"_blank\" rel=\"noopener\">Programas y Proyectos de Inversi\u00f3n<\/a><\/p><\/td><\/tr><tr><td width=\"86\">3<\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/indicadores-de-resultados\/\" target=\"_blank\" rel=\"noopener\">Indicadores de Resultados<\/a><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4894\" aria-expanded=\"false\">Inventario de Bienes<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4894\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4894\" tabindex=\"0\" hidden=\"hidden\"><table width=\"792\"><tbody><tr><td width=\"86\">1<\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/catalogo-de-bienes-muebles\/\" target=\"_blank\" rel=\"noopener\">Cat\u00e1logo de Bienes Muebles<\/a><\/td><\/tr><tr><td width=\"86\">2<\/td><td width=\"706\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/catalogo-de-bienes-inmuebles\/\" target=\"_blank\" rel=\"noopener\">Cat\u00e1logo de Bienes Inmuebles<\/a><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4895\" aria-expanded=\"false\">Cuenta P\u00fablica <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4895\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4895\" tabindex=\"0\" hidden=\"hidden\"><table border=\"0\" width=\"774\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"xl65\" style=\"text-align: center;\" height=\"30\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/cuenta-publica-2014\/\" target=\"_blank\" rel=\"noopener\">2014<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/cuenta-publica-2015\/\" target=\"_blank\" rel=\"noopener\">2015<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/cuenta-publica-2016\/\" target=\"_blank\" rel=\"noopener\">2016<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/finanzas.hidalgo.gob.mx\/WebCPublica2017\/WebFrmCP006.html\" target=\"_blank\" rel=\"noopener\">2017<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/finanzas.hidalgo.gob.mx\/WebCPublica2018\/tomo6.html\" target=\"_blank\" rel=\"noopener\">2018<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/finanzas.hidalgo.gob.mx\/WebCPublica2019\/tomo6.html\" target=\"_blank\" rel=\"noopener\">2019<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/ehacienda.hidalgo.gob.mx\/WebCPublica2020\/tomo6.html\" target=\"_blank\" rel=\"noopener\">2020<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/ehacienda.hidalgo.gob.mx\/WebCPublica2021\/tomo6.html\" target=\"_blank\" rel=\"noopener\">2021<\/a><\/td>\n<\/tr>\n<tr>\n<td class=\"xl65\" style=\"text-align: center;\" height=\"30\"><a href=\"https:\/\/ehacienda.hidalgo.gob.mx\/WebCPublica2022\/tomo6.html\" target=\"_blank\" rel=\"noopener\">2022<\/a><\/td>\n<td class=\"xl65\" style=\"text-align: center;\" height=\"30\"><a href=\"https:\/\/ehacienda.hidalgo.gob.mx\/WebCPublica2023\/tomo6_2.html\" target=\"_blank\" rel=\"noopener\">2023<\/a><\/td>\n<td class=\"xl65\" style=\"text-align: center;\" height=\"30\"><a href=\"https:\/\/ehacienda.hidalgo.gob.mx\/WEBCPUBLICA2024\/tomo6_2.html\" target=\"_blank\" rel=\"noopener\">2024<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4896\" aria-expanded=\"false\">Normas ( T\u00edtulo Quinto LGCG)<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4896\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4896\" tabindex=\"0\" hidden=\"hidden\"><table border=\"0\" width=\"774\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"xl65\" style=\"text-align: center;\" height=\"30\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/normas-titulo-quinto-lgcg-2014\/\" target=\"_blank\" rel=\"noopener\">2014<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/normas-titulo-quinto-lgcg-2015\/\" target=\"_blank\" rel=\"noopener\">2015<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/normas-titulo-quinto-lgcg-2016\/\" target=\"_blank\" rel=\"noopener\">2016<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/normas-titulo-quinto-lgcg-2017\/\" target=\"_blank\" rel=\"noopener\">2017<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/normas-titulo-quinto-lgcg-2018\/\" target=\"_blank\" rel=\"noopener\">2018<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2019\/09\/20\/normas-titulo-quinto-lgcg-2019\/\" target=\"_blank\" rel=\"noopener\">2019<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2020\/01\/31\/normas-titulo-quinto-lgcg-2020\/\" target=\"_blank\" rel=\"noopener\">2020<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2021\/02\/18\/normas-titulo-quinto-lgcg-2021\/\" target=\"_blank\" rel=\"noopener\">2021<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2022\/01\/28\/normas-titulo-quinto-lgcg-2022%e2%80%8b\/\" target=\"_blank\" rel=\"noopener\">2022<\/a><\/td>\n<\/tr>\n<tr>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2023\/04\/26\/normas-titulo-quinto-lgcg-2023\/\" target=\"_blank\" rel=\"noopener\">2023<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2024\/04\/29\/normas-titulo-quinto-lgcg-2023\/\" target=\"_blank\" rel=\"noopener\">2024<\/a><\/td>\n<td class=\"xl66\" style=\"text-align: center;\"><a href=\"https:\/\/cdhhgo.org\/home\/2025\/05\/13\/normas-titulo-quinto-lgcg-2025\/\" target=\"_blank\" rel=\"noopener\">2025<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4897\" aria-expanded=\"false\">Otras Obligaciones<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4897\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4897\" tabindex=\"0\" hidden=\"hidden\"><table width=\"792\"><tbody><tr><td width=\"86\">1<\/td><td width=\"706\">Programa Anual de Evaluaciones ( NO APLICA )<\/td><\/tr><tr><td width=\"86\">2<\/td><td width=\"706\">Resultado del Programa Anual de Evaluaciones( NO APLICA )<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td width=\"86\">\u00a0<\/td><td width=\"706\"><strong>Periodicidad: ANUAL<\/strong><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"8\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4898\" aria-expanded=\"false\">Normatividad CONAC<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4898\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4898\" tabindex=\"0\" hidden=\"hidden\"><table width=\"599\"><tbody><tr><td colspan=\"2\" width=\"599\"><strong>NORMAS, LINEAMIENTOS, DISPOSICIONES Y DOCUMENTOS PARA LA IMPLEMENTACI\u00d3N DE LA LEY GENERAL DE CONTABILIDAD GUBERNAMENTAL Y SU ARMONIZACI\u00d3N<\/strong><\/td><\/tr><tr><td width=\"46\"><strong>1<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/1.%20%20%20Marco%20Conceptual%20Contabilidad%20Gubernamental.pdf\">Marco Conceptual de Contabilidad Gubernamental<\/a><\/td><\/tr><tr><td width=\"46\"><strong>2<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/2.%20%20%20Postulados%20Basicos%20Contabilidad%20Gubernamental.pdf\">Postulados B\u00e1sicos de Contabilidad Gubernamental<\/a><\/td><\/tr><tr><td width=\"46\"><strong>3<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/3.%20%20%20Normas%20y%20Metodologia%20determinacion%20Momentos%20Contables%20Egreso.pdf\">Normas y Metodolog\u00edas para la determinaci\u00f3n de los Momentos Contables de los Egresos<\/a><\/td><\/tr><tr><td width=\"46\"><strong>4<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/4.%20%20%20Clasificador%20por%20Objeto%20del%20Gasto.pdf\">Clasificador por Objeto del Gasto<\/a><\/td><\/tr><tr><td width=\"46\"><strong>5<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/5.%20%20%20Clasificador%20por%20Rubro%20de%20Ingresos.pdf\">Clasificador por Rubros de Ingresos<\/a><\/td><\/tr><tr><td width=\"46\"><strong>6<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/6.%20%20%20Plan%20de%20Cuentas.pdf\">Plan de Cuentas<\/a><\/td><\/tr><tr><td width=\"46\"><strong>7<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/7.%20%20%20Normas%20y%20Metodologia%20determinacion%20Momento%20Contables%20Ingresos.pdf\">Normas y Metodolog\u00eda para la Determinaci\u00f3n de los Momentos Contables de los Ingresos<\/a><\/td><\/tr><tr><td width=\"46\"><strong>8<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/8.%20%20%20Normas%20y%20Metodologia%20emision%20Informacion%20Financiera%20y%20Estructura%20Edos.%20Fin.%20Basicos.pdf\">Normas y Metodolog\u00edas para la Emisi\u00f3n de Informaci\u00f3n Financiera y Estructura de los Estados Financieros B\u00e1sicos del ente p\u00fablico y Caracter\u00edsticas de sus Notas<\/a><\/td><\/tr><tr><td width=\"46\"><strong>9<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/9.%20%20%20Clasificador%20Objeto%20del%20Gasto%20Capitulo,%20Concepto%20y%20Partida%20Generica.pdf\">Clasificador por Objeto del Gasto (Cap\u00edtulo, Concepto y Partida Gen\u00e9rica)<\/a><\/td><\/tr><tr><td width=\"46\"><strong>10<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/10.%20Clasificador%20por%20Tipo%20de%20Gasto%20GEH.pdf\">Clasificador por Tipo de Gasto<\/a><\/td><\/tr><tr><td width=\"46\"><strong>11<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/11.%20Clasificador%20Funcional%20del%20Gasto.pdf\">Clasificaci\u00f3n Funcional del Gasto (Finalidad, Funci\u00f3n y Subfunci\u00f3n)<\/a><\/td><\/tr><tr><td width=\"46\"><strong>12<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/12.%20Adecuaciones%20al%20Clasificador%20por%20Objeto%20del%20Gasto.pdf\">Adecuaciones al Clasificador por Objeto del Gasto<\/a><\/td><\/tr><tr><td width=\"46\"><strong>13<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/13.%20Manual%20de%20Contabilidad%20Gubernamental.pdf\">Manual de Contabilidad Gubernamental<\/a><\/td><\/tr><tr><td width=\"46\"><strong>14<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/14.%20Principales%20Reglas%20de%20Registro%20y%20Valoracion%20del%20Patrimonio.pdf\">Principales Reglas de Registro y Valoraci\u00f3n del Patrimonio (Elementos Generales)<\/a><\/td><\/tr><tr><td width=\"46\"><strong>15<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/15.%20Clasificador%20Funcional%20del%20Gasto%20Finalidad,%20Funcion%20y%20Subfuncion.pdf\">Clasificador Funcional del Gasto (Finalidad, Funci\u00f3n y Subfunci\u00f3n)<\/a><\/td><\/tr><tr><td width=\"46\"><strong>16<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/16.%20Marco%20Metodologico%20para%20su%20integracion%20en%20la%20cuenta%20publica.pdf\">Marco Metodol\u00f3gico sobre la forma y t\u00e9rminos en que deber\u00e1 orientarse el desarrollo del an\u00e1lisis de los componentes de las finanzas p\u00fablicas con relaci\u00f3n a los objetivos y prioridades que, en la materia, establezca la planeaci\u00f3n del desarrollo, para su integraci\u00f3n en la Cuenta P\u00fablica<\/a><\/td><\/tr><tr><td width=\"46\"><strong>17<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/17.%20Clasificacion%20Administrativa.pdf\">Clasificaci\u00f3n Administrativa<\/a><\/td><\/tr><tr><td width=\"46\"><strong>18<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/18.%20Clasificacion%20Economica%20de%20los%20Ingresos,%20Gastos%20y%20del%20Financiamiento%20E.P..pdf\">Clasificaci\u00f3n Econ\u00f3mica de los Ingresos, de los Gastos y del Financiamiento de los Entes P\u00fablicos<\/a><\/td><\/tr><tr><td width=\"46\"><strong>19<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/19.%20Lineamientos%20minimos%20relativos%20a%20Libro%20Diario,%20Mayor%20e%20Inventarios%20y%20Balances.pdf\">Lineamientos m\u00ednimos relativos al dise\u00f1o e integraci\u00f3n del registro en los Libros Diario, Mayor e Inventarios y Balances (Registro Electr\u00f3nico)<\/a><\/td><\/tr><tr><td width=\"46\"><strong>20<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/20.%20Lineamientos%20para%20elaboracion%20Catalogo%20de%20Bienes%20interrelacion%20con%20COG%20y%20LC.pdf\">Lineamientos para la elaboraci\u00f3n del Cat\u00e1logo de Bienes que permita la interrelaci\u00f3n autom\u00e1tica con el Clasificador por Objeto del Gasto y la Lista de Cuentas<\/a><\/td><\/tr><tr><td width=\"46\"><strong>21<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/21.%20Lineamientos%20dirigidos%20a%20asegurar%20que%20el%20Sist%20Cont%20Gub%20facilite%20el%20control%20de%20Inv%20de%20BM%20e%20I.pdf\">Lineamientos dirigidos a asegurar que el Sistema de Contabilidad Gubernamental facilite el Registro y Control de los Inventarios de los Bienes Muebles e Inmuebles de los Entes P\u00fablicos<\/a><\/td><\/tr><tr><td width=\"46\"><strong>22<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/22.%20Lineamientos%20Generales%20del%20Sist%20Cont%20Gub%20simplificado%20municipios%20menos%20veinticinco%20mil%20habitantes.pdf\">Lineaminetos Generales del Sistema de Contabilidad Gubernamental Simplificado para los municipios con menos de veinticinco mil habitantes.<\/a><\/td><\/tr><tr><td width=\"46\"><strong>23<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/23.%20Reglas%20especificas%20del%20Registro%20y%20Valoracion%20del%20Patrimonio.pdf\"> Reglas Espec\u00edficas del Registro y Valoraci\u00f3n del Patrimonio<\/a><\/td><\/tr><tr><td width=\"46\"><strong>24<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/24.%20Lineamientos%20elaboracion%20Catalogo%20Bienes%20Inmuebles%20interrelacion%20con%20COG%20y%20LC.pdf\"> Lineamientos para la elaboraci\u00f3n del Cat\u00e1logo de Bienes Inmuebles que permita la interrelaci\u00f3n autom\u00e1tica con el Clasificador por Objeto del Gasto y la Lista de Cuentas<\/a><\/td><\/tr><tr><td width=\"46\"><strong>25<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/25.%20Parametros%20de%20Estimacion%20de%20Vida%20Util.pdf\">Par\u00e1metros de Estimaci\u00f3n de Vida \u00datil<\/a><\/td><\/tr><tr><td width=\"46\"><strong>26<\/strong><\/td><td width=\"553\"><a href=\"http:\/\/www.cdhhgo.org\/home_old2018\/images\/pdf\/transparencia\/Armonizacion%20Contable\/NORMATIVIDAD\/26.%20Guias%20Contabilizadoras.pdf\">Gu\u00edas Contabilizadoras<\/a><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7364e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7364e1\" data-element_type=\"section\" data-e-type=\"section\">\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-65e675c\" data-id=\"65e675c\" 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-8852864 elementor-widget elementor-widget-text-editor\" data-id=\"8852864\" 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 style=\"text-align: center;\"><strong><a href=\"http:\/\/caceh.hidalgo.gob.mx\/\" target=\"_blank\" rel=\"noopener\">CONSEJO DE ARMONIZACI\u00d3N CONTABLE DEL ESTADO DE HIDALGO<\/a><\/strong><\/p><p>\u00a0<\/p><p style=\"text-align: center;\"><strong><a href=\"http:\/\/www.cdhhgo.org\/home\/images\/pdf\/transparencia\/Armonizacion%20Contable\/MANUAL%20CONTABILIDAD%20GUBERNAMENTAL%20CDHEH.pdf\" target=\"_blank\" rel=\"noopener\">MANUAL DE CONTABILIDAD GUBERNAMENTAL<\/a><\/strong><\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Armonizaci\u00f3n Contable Informaci\u00f3n Contable Informaci\u00f3n Presupuestaria Informaci\u00f3n Program\u00e1tica Inventario de Bienes Cuenta P\u00fablica Normas ( T\u00edtulo Quinto LGCG) Otras Obligaciones Normatividad CONAC Informaci\u00f3n Contable 1 <a class=\"mh-excerpt-more\" href=\"https:\/\/cdhhgo.org\/home\/armonizacion-contable\/\" title=\"Armonizaci\u00f3n Contable\">[&#8230;]<\/a><\/p>\n<\/div>","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":""},"wf_page_folders":[17],"class_list":["post-389","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Armonizaci\u00f3n Contable - CDHEH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cdhhgo.org\/home\/armonizacion-contable\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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