New Decree on Proactive Transparency for Entities Subject to Federal Government Oversight

August 19, 2026

The ¨Decree establishing additional information relative to the public interest that entities subject to the Federal Executive Branch must proactively disclose within the scope of their respective jurisdictions¨ was published in the afternoon edition of the Official Gazette of the Federation on August 4, 2026. This Decree serves two purposes. First, it implements measures to ensure compliance with transparency obligations regarding public procurement. Second, it specifies additional information that entities subject to the authority of federal oversight must proactively disclose, within the scope of their respective jurisdictions, when this information is considered of public interest.

The Decree instructs entities subject to the Federal Executive Branch to upload the information established in Article 65, Section XXVI, of the General Law of Transparency and Access to Public Information (LGTAIP) onto the Portal of Transparency Obligations of the National Transparency Platform on a monthly basis, specifically, information regarding public procurement and contracts that have been entered into either in Mexico or abroad, including any amended agreements.

Any information created during a given month must be uploaded within 15 business days following the end of the month, effective as of the Decree´s entry into force. This includes reports created as of the last day of the month and that have been finalized prior to uploading.

The Decree shortens the current reporting cycle; the LGTAIP and its General Technical Guidelines only require quarterly updates. The Decree justifies the change to monthly reporting to the end that the general public has timely knowledge of how public resources are being used and to identify ultimate beneficiaries of public contracts, this in accordance with the National Anti-Corruption Policy.

The following information is subject to mandatory proactive disclosure, as established by the Decree:

a) Information regarding subsidiaries of state-owned public companies

• Financial statements.
• Reports on their financial, administrative, operational, economic, and legal statuses that are made public and must be submitted to national and foreign agencies or entities; a Spanish translation is required when applicable.
• Meeting minutes when the entities´ creation, merger, or spin-off is decided.
• Articles of incorporation including the country and date of incorporation, shareholder structure, and corporate purpose.
• Corporate governance information: personnel representing the regulated entity, members of the Administrative Board, and the head of the General Directorate or equivalent, when applicable.
• Guidelines, policies, procedures, and protocols relating to operations, oversight, performance evaluation, and monitoring of operational and business results.
• Human resources, compensation, and austerity policies.
• Contracts entered into, either in Mexico or abroad.

Responsibility for publishing this information rests specifically with the Administrative Boards of state-owned public companies.

b) Oversight activities carried out by the Secretary of Anti-Corruption and Good Governance

• Criteria for implementing and monitoring Annual Work and Evaluation Plans.
• Results of the appointment of external audit firms and/or young external auditors.
• Annual Oversight Report of the Secretary of Anti-Corruption and Good Governance.
• Reports on the status of audits and follow-up for comments and recommendations submitted to the Comprehensive Audit System by internal control bodies.
• Registry of External Audit Firms.
• Annual Oversight Program.

This information will be published as a public version in a special section called Proactive Transparency on the National Transparency Platform, which is to be created by the Secretary of Anti-Corruption and Good Governance. The regulatory agency, Transparency for the People, will develop, issue, and update the technical criteria for uploading, updating, and maintaining the information, as well as the specific corresponding forms. This same body is responsible for interpreting the Decree.

The stages for implementing the Decree are as follows:

In accordance with the principle of maximum disclosure, the Decree calls on obligated entities at all three levels of government, constitutional autonomous bodies, as well as the Federal Court of Administrative Justice, the Federal Court of Conciliation and Arbitration, and Agrarian Courts, to publish their reports of transparency obligations, as required by their respective regulations, on the National Transparency Platform. In the case of constitutional autonomous bodies, cooperation agreements in this matter may be entered into with the agency Transparency for the People.

The most direct impact of the Decree falls on two fronts. The first is subsidiaries of Pemex and CFE, as well as their own subsidiaries, whose corporate, financial, and contractual information, including from abroad, is subject to systematic publication via their Administrative Boards. Second, the contracting units of the Federal Public Administration, which must transition from a quarterly reporting cycle to a monthly one, resulting in adjustments to internal processes of data integration and validation.

Finally, the Decree took effect the day after its publication, August 5, 2026.