{"id":609,"date":"2024-07-29T19:32:32","date_gmt":"2024-07-29T19:32:32","guid":{"rendered":"https:\/\/www.resa.mx\/?p=609"},"modified":"2024-07-29T19:44:41","modified_gmt":"2024-07-29T19:44:41","slug":"que-no-se-te-pase-informe-de-auditoria-independiente-por-transicion-gubernamental","status":"publish","type":"post","link":"https:\/\/www.resa.mx\/en\/que-no-se-te-pase-informe-de-auditoria-independiente-por-transicion-gubernamental\/","title":{"rendered":"Que no se te pase \u201cInforme de auditor\u00eda independiente por transici\u00f3n gubernamental\u201d"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"609\" class=\"elementor elementor-609\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67204c63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67204c63\" data-element_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-ccc216d\" data-id=\"ccc216d\" data-element_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-5948444e elementor-widget elementor-widget-text-editor\" data-id=\"5948444e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p>Este a\u00f1o 2024 cuenta una particularidad muy especial respecto de las obligaciones de las firmas que trabajan con la Secretar\u00eda de la Funci\u00f3n P\u00fablica (SFP), ya que derivado del cambio de gobierno (como cada seis a\u00f1os) se tiene la encomienda de elaborar un \u201cInforme de auditor\u00eda independiente por transici\u00f3n gubernamental\u201d en este trabajo las firmas emiten una opini\u00f3n por los meses de enero a junio como parte de las actividades de rendici\u00f3n de cuentas del gobierno saliente al gobierno entrante.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Es decir, que las entidades paraestatales deben elaborar sus estados financieros por el periodo del 1 de enero al 30 de junio del sexto a\u00f1o de gobierno sean dictaminados, es aqu\u00ed donde entra la participaci\u00f3n de todas aquellas firmas que participan en auditor\u00edas al patrimonio p\u00fablico federal, como parte del procedimiento de rendici\u00f3n de cuentas, individuales e institucionales, de la Administraci\u00f3n P\u00fablica Federal.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Las firmas deber\u00e1n entregar su informe a la SFP y a las administraciones de los entes p\u00fablicos obligados, a m\u00e1s tardar el 9 de agosto de 2024.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Adem\u00e1s, de lo ya comentado seg\u00fan informaci\u00f3n publicada en el Diario Oficial de la Federaci\u00f3n (art\u00edculo quinto del acuerdo publicado en el DOF el 05\/06\/2023), podemos encontrar m\u00e1s detalle acerca de la entrega de este informe en los \u201cT\u00e9rminos de Referencia para Auditor\u00edas de los Estados y la Informaci\u00f3n Financiera Contable y Presupuestaria 2023\u201d, donde se detallan las caracter\u00edsticas y plazos de entrega de los distintos informes, dict\u00e1menes y documentos.<\/p>\n<!-- \/wp:paragraph -->\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>","protected":false},"excerpt":{"rendered":"<p>Este a\u00f1o 2024 cuenta una particularidad muy especial respecto de las obligaciones de las firmas que trabajan con la Secretar\u00eda de la Funci\u00f3n P\u00fablica (SFP), ya que derivado del cambio de gobierno (como cada seis a\u00f1os) se tiene la encomienda de elaborar un \u201cInforme de auditor\u00eda independiente por transici\u00f3n gubernamental\u201d en este trabajo las firmas emiten una opini\u00f3n por los meses de enero a junio como parte de las actividades de rendici\u00f3n de cuentas del gobierno saliente al gobierno entrante.<\/p>","protected":false},"author":2,"featured_media":610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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