{"id":21244,"date":"2026-03-12T08:18:57","date_gmt":"2026-03-12T14:18:57","guid":{"rendered":"https:\/\/dfa-sandbox-cf.rtscustomer.com\/control-financiero\/oficina-de-informes-y-cumplimiento-federal\/guia-federal-general\/"},"modified":"2026-06-09T15:50:42","modified_gmt":"2026-06-09T21:50:42","slug":"guia-federal-general","status":"publish","type":"page","link":"https:\/\/dfa-sandbox-cf.rtscustomer.com\/es-mx\/control-financiero\/oficina-de-informes-y-cumplimiento-federal\/guia-federal-general\/","title":{"rendered":"Gu\u00eda federal general"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section page-title-section preset--module--divi-section--ko7g9e69y3\">\n<div class=\"et_pb_row_0 et_pb_row et_flex_row preset--module--divi-row--69de4dbaafc25 preset--module--divi-row--rl5hdip51p\">\n<div class=\"et_pb_column_0 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_18_24 et_flex_column_18_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_post_title_0 et_pb_post_title et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-post-title--default\"><div class=\"et_pb_title_container\"><h1 class=\"entry-title\">Gu\u00eda federal general<\/h1><\/div><\/div>\n\n<div class=\"dnxte_breadcrumb_0 dnxte_breadcrumb dnxte-breadcrumb-module et_pb_bg_layout_light et_pb_module et_flex_module preset--module--dnxte-breadcrumb--default\"><nav class=\"dnxte-breadcrumb dnxte-breadcrumb--align-left\" aria-label=\"Breadcrumb\"><ol class=\"dnxte-breadcrumb__list\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><li class=\"dnxte-breadcrumb__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><a class=\"dnxte-breadcrumb__link\" href=\"https:\/\/dfa-sandbox-cf.rtscustomer.com\/es-mx\/\" itemprop=\"item\"><span class=\"dnxte-breadcrumb__text dnxte-breadcrumb_current_item\"><span itemprop=\"name\">Home<\/span><\/span><\/a><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav><\/div>\n<\/div>\n\n<div class=\"et_pb_column_1 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_6_24 et_flex_column_6_24_tablet et_flex_column_24_24_phone page-title-image-mask preset--module--divi-column--v7wmqdym3z\">\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_flex_module object-fit cover preset--module--divi-image--1mjpuqpyxj\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/dfa-sandbox-cf.rtscustomer.com\/wp-content\/uploads\/2026\/05\/santa-fe-aerial.jpg\" alt=\"Vista a\u00e9rea de Santa Fe\" title=\"santa-fe-aerea\" class=\"wp-image-16487\" \/><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section preset--module--divi-section--default\">\n<div class=\"et_pb_row_1 et_pb_row et_flex_row preset--module--divi-row--69de4dbaafc25 preset--module--divi-row--mg6mmus7ww preset--module--divi-row--default\">\n<div class=\"et_pb_column_2 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Gu\u00eda de la OMB para la asistencia financiera federal<\/h2>\n<p>La <a href=\"https:\/\/www.ecfr.gov\/current\/title-2\/subtitle-A\/chapter-II\/part-200\" target=\"_blank\" rel=\"noopener\">Gu\u00eda Uniforme (2 CFR Parte 200)<\/a>, tambi\u00e9n conocida como la \u201cGu\u00eda de la OMB para la asistencia financiera federal\u201d, es la regulaci\u00f3n federal consolidada que rige la administraci\u00f3n de subvenciones y adjudicaciones federales a entidades no federales. La OMB estableci\u00f3 la Gu\u00eda Uniforme en 2013 y la actualiz\u00f3 integralmente en 2020 y 2024, unificando y reemplazando m\u00faltiples circulares anteriores de la OMB para agilizar los requisitos, reducir la carga administrativa y mejorar la rendici\u00f3n de cuentas y la transparencia. <\/p>\n<p>La Gu\u00eda Uniforme incluye excepciones para la aplicabilidad de cada subparte. Consulte <a href=\"https:\/\/www.ecfr.gov\/current\/title-2\/subtitle-A\/chapter-II\/part-200\/subpart-B\/section-200.101\" target=\"_blank\" rel=\"noopener\">2 CFR \u00a7200.101(b)<\/a> para obtener informaci\u00f3n sobre qu\u00e9 subpartes son aplicables a los diferentes tipos de asistencia financiera federal. <\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.ecfr.gov\/current\/title-2\/subtitle-A\/chapter-II\/part-200\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.ecfr.gov\/current\/title-2\/subtitle-A\/chapter-II\/part-200\">2 CFR Parte 200 \u2013 Gu\u00eda Uniforme<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/www.ecfr.gov\/current\/title-2\/subtitle-A\/chapter-II\/part-200<\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_divider_0 et_pb_divider et_pb_space et_pb_divider_position_center et_pb_module preset--module--divi-divider--default\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Funciones clave<\/h2>\n<ul>\n<li>Estandariza la administraci\u00f3n de adjudicaciones: proporciona reglas consistentes para los procesos previos a la adjudicaci\u00f3n, la gesti\u00f3n financiera, las adquisiciones, la gesti\u00f3n de la propiedad y el seguimiento en todas las agencias federales.<\/li>\n<li>Establece principios de costos: aclara qu\u00e9 costos son permitidos, asignables y razonables bajo las adjudicaciones federales; define los costos directos e indirectos.<\/li>\n<li>Define los requisitos de auditor\u00eda: establece umbrales (actualmente de $1 mill\u00f3n en gastos federales) para las Auditor\u00edas \u00danicas bajo la Subparte F.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_flex_section preset--module--divi-section--rlt1yla8fe\">\n<div class=\"et_pb_row_2 et_pb_row et_flex_row preset--module--divi-row--default\">\n<div class=\"et_pb_column_3 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Estructura<\/h2>\n<p>Dividida en seis subpartes, la Parte 200 cubre:<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><table>\n<caption class=\"screen-reader-text\">Subpartes y ap\u00e9ndices de 2 CFR Parte 200<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Subparte<\/th>\n<th scope=\"col\">\u00c1rea de enfoque<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A<\/td>\n<td>Definiciones y acr\u00f3nimos<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>Disposiciones generales y aplicabilidad<\/td>\n<\/tr>\n<tr>\n<td>C<\/td>\n<td>Requisitos previos a la adjudicaci\u00f3n<\/td>\n<\/tr>\n<tr>\n<td>D<\/td>\n<td>Administraci\u00f3n posterior a la adjudicaci\u00f3n, incluidas adquisiciones y seguimiento<\/td>\n<\/tr>\n<tr>\n<td>E<\/td>\n<td>Principios de costos<\/td>\n<\/tr>\n<tr>\n<td>F<\/td>\n<td>Requisitos de auditor\u00eda, incluidos los umbrales de la Auditor\u00eda \u00danica<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice I<\/td>\n<td>Aviso de oportunidad de financiamiento<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice II<\/td>\n<td>Disposiciones contractuales para contratos de entidades no federales bajo adjudicaciones federales<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice III<\/td>\n<td>Identificaci\u00f3n y asignaci\u00f3n de costos indirectos (F&A), y determinaci\u00f3n de tasas para instituciones de educaci\u00f3n superior (IHE)<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice IV<\/td>\n<td>Identificaci\u00f3n y asignaci\u00f3n de costos indirectos (F&A), y determinaci\u00f3n de tasas para organizaciones sin fines de lucro<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice V<\/td>\n<td>Planes de asignaci\u00f3n de costos de servicios centrales a nivel estatal\/local<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice VI<\/td>\n<td>Plan de asignaci\u00f3n de costos de asistencia p\u00fablica<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice VII<\/td>\n<td>Propuestas de costos indirectos de estados, gobiernos locales y tribus ind\u00edgenas<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice VIII<\/td>\n<td>Organizaciones sin fines de lucro exentas de la Subparte E de la Parte 200<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice IX<\/td>\n<td>Principios de costos hospitalarios<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice X<\/td>\n<td>Formulario de recopilaci\u00f3n de datos<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice XI<\/td>\n<td>Suplemento de cumplimiento<\/td>\n<\/tr>\n<tr>\n<td>Ap\u00e9ndice XII<\/td>\n<td>T\u00e9rmino y condici\u00f3n de la adjudicaci\u00f3n para asuntos de integridad y desempe\u00f1o del beneficiario<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_flex_section preset--module--divi-section--default\">\n<div class=\"et_pb_row_3 et_pb_row et_flex_row preset--module--divi-row--default\">\n<div class=\"et_pb_column_4 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Por qu\u00e9 es importante la Gu\u00eda Uniforme<\/h2>\n<ul>\n<li>Promueve la integridad fiscal y la rendici\u00f3n de cuentas mediante el establecimiento de est\u00e1ndares administrativos, de costos y de auditor\u00eda unificados y estandarizados.<\/li>\n<li>Aumenta la transparencia a trav\u00e9s de informes de datos y desempe\u00f1o; apoya los esfuerzos alineados con la Ley DATA.<\/li>\n<li>Reduce la complejidad: reemplaza ocho directivas anteriores de la OMB con un solo marco.<\/li>\n<li>Enfatiza la supervisi\u00f3n y el apoyo basados en el riesgo, incluyendo tasas de costos indirectos de minimis actualizadas, disposiciones de ciberseguridad y claridad en los umbrales de adquisiciones.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_flex_section preset--module--divi-section--rlt1yla8fe\">\n<div class=\"et_pb_row_4 et_pb_row et_flex_row preset--module--divi-row--default\">\n<div class=\"et_pb_column_5 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Recursos de la Gu\u00eda Uniforme<\/h2>\n<p>Utilice los enlaces a continuaci\u00f3n como referencia. Aunque es espec\u00edfica para las agencias federales, la informaci\u00f3n aqu\u00ed contenida puede ser \u00fatil. <\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/sam.gov\/help\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/sam.gov\/help\">P\u00e1gina de ayuda de SAM.gov<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/sam.gov\/help<\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_2 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.acq.osd.mil\/asda\/dpc\/ce\/p2p\/docs\/training-presentations\/2022\/Top-10-SAM.gov-FAQ.pdf\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.acq.osd.mil\/asda\/dpc\/ce\/p2p\/docs\/training-presentations\/2022\/Top-10-SAM.gov-FAQ.pdf\">Las 10 preguntas y respuestas principales de SAM.gov (PDF)<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/www.acq.osd.mil\/asda\/dpc\/ce\/p2p\/docs\/training-presentations\/2022\/Top-10-SAM.gov-FAQ.pdf<\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_3 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/federalprocessingregistry.org\/top-sam-gov-renewal-mistakes-to-avoid\/\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/federalprocessingregistry.org\/top-sam-gov-renewal-mistakes-to-avoid\/\">Los 10 errores principales de renovaci\u00f3n de SAM.gov que debe evitar<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/federalprocessingregistry.org\/top-sam-gov-renewal-mistakes-to-avoid\/<\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_4 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.gsascheduleservices.com\/blog\/best-practices-for-sam-registration-maintenance\/\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.gsascheduleservices.com\/blog\/best-practices-for-sam-registration-maintenance\/\">Mejores pr\u00e1cticas para el mantenimiento del registro en SAM<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/www.gsascheduleservices.com\/blog\/best-practices-for-sam-registration-maintenance\/<\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_5 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.fac.gov\/\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.fac.gov\/\">Centro de Intercambio de Auditor\u00edas Federales<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>El Centro de Intercambio de Auditor\u00edas Federales (FAC) es el lugar para presentar y revisar las auditor\u00edas de subvenciones federales.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_5 et_pb_row et_flex_row preset--module--divi-row--default\">\n<div class=\"et_pb_column_6 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_accordion_0 et_pb_accordion et_pb_module et_flex_module preset--module--divi-accordion--default\">\n<div class=\"et_pb_accordion_item_0 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_open et_flex_module preset--module--divi-accordion-item--default\"><h3 class=\"et_pb_toggle_title\">USAspending.gov<\/h3><div class=\"et_pb_toggle_content et_flex_module\"><p><a href=\"https:\/\/www.usaspending.gov\/\" target=\"_blank\" rel=\"noopener\">USAspending.gov<\/a> es la fuente oficial de datos de gastos del gobierno de los EE. UU. Los datos del sitio web provienen de los informes de los adjudicatarios a las agencias federales. Un ejemplo es a trav\u00e9s de la FFATA. La Ley de Transparencia y Rendici\u00f3n de Cuentas de los Fondos Federales (FFATA) exige que la informaci\u00f3n sobre las adjudicaciones federales se publique en una ubicaci\u00f3n centralizada. Los adjudicatarios env\u00edan todos los datos requeridos al Sistema de Informes de Subadjudicaciones de la FFATA (FSRS) y las agencias federales publican esos datos en <a href=\"https:\/\/www.usaspending.gov\/\" target=\"_blank\" rel=\"noopener\">USAspending.gov<\/a>.    <\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_1 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_flex_module preset--module--divi-accordion-item--default\"><h3 class=\"et_pb_toggle_title\">SAM.gov<\/h3><div class=\"et_pb_toggle_content et_flex_module\"><p><a href=\"https:\/\/sam.gov\/\" target=\"_blank\" rel=\"noopener\">SAM.gov<\/a>, o el Sistema para la Gesti\u00f3n de Adjudicaciones, es la base de datos oficial del gobierno de los EE. UU. gestionada por la Administraci\u00f3n de Servicios Generales (GSA). Sirve como un centro centralizado donde las entidades pueden registrarse para ser elegibles para contratos federales, subvenciones y otros programas de asistencia federal. <\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_2 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_flex_module preset--module--divi-accordion-item--default\"><h3 class=\"et_pb_toggle_title\">Ley de Auditor\u00eda \u00danica<\/h3><div class=\"et_pb_toggle_content et_flex_module\"><p>Las Auditor\u00edas \u00danicas proporcionan una revisi\u00f3n integral y estandarizada de los aspectos financieros y de cumplimiento para las entidades que gastan m\u00e1s de $1 mill\u00f3n en fondos federales. A diferencia de una auditor\u00eda financiera est\u00e1ndar que se centra \u00fanicamente en la precisi\u00f3n de los estados financieros, una Auditor\u00eda \u00danica tambi\u00e9n eval\u00faa el cumplimiento de las normas y regulaciones federales, eval\u00faa los controles internos sobre los fondos federales y cubre todas las adjudicaciones federales recibidas en lugar de auditar cada programa por separado. <\/p>\n<p><a href=\"https:\/\/obamawhitehouse.archives.gov\/sites\/default\/files\/omb\/assets\/about_omb\/104-156.pdf\">Ley de Auditor\u00eda \u00danica (PDF)<\/a><\/p>\n<p>El paquete de auditor\u00eda debe enviarse al Centro de Intercambio de Auditor\u00edas Federales dentro de los 30 d\u00edas posteriores a la recepci\u00f3n del informe del auditor.<\/p>\n<p>Consulte recursos adicionales en la p\u00e1gina de Recursos de Gesti\u00f3n de Subvenciones Federales.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.singleaudit.org\/resources\/education\/\">Centro de Recursos de Auditor\u00eda \u00danica<\/a><\/li>\n<li><a href=\"https:\/\/www.gfoa.org\/materials\/sefa-preparation\">Preparaci\u00f3n del SEFA de la GFOA<\/a><\/li>\n<li><a href=\"https:\/\/lslcpas.com\/the-complete-sefa-checklist-for-grants-from-a-z\/\">La lista de verificaci\u00f3n completa del SEFA para subvenciones de la A a la Z | Gov't CPA<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_3 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_flex_module preset--module--divi-accordion-item--default\"><h3 class=\"et_pb_toggle_title\">Centro de Intercambio de Auditor\u00edas Federales<\/h3><div class=\"et_pb_toggle_content et_flex_module\"><p><a href=\"https:\/\/www.fac.gov\/\" target=\"_blank\" rel=\"noopener\">El Centro de Intercambio de Auditor\u00edas Federales (FAC)<\/a> es el repositorio oficial del gobierno donde las organizaciones presentan las Auditor\u00edas \u00danicas.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_4 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_flex_module preset--module--divi-accordion-item--default\"><h3 class=\"et_pb_toggle_title\">El Libro Amarillo (GAGAS) - Est\u00e1ndares de auditor\u00eda<\/h3><div class=\"et_pb_toggle_content et_flex_module\"><p>Los auditores de entidades gubernamentales y entidades que reciben adjudicaciones gubernamentales utilizan nuestras Normas de Auditor\u00eda Gubernamental, com\u00fanmente denominadas normas de auditor\u00eda gubernamental generalmente aceptadas (GAGAS) o el Libro Amarillo, para realizar sus auditor\u00edas y producir sus informes. El Libro Amarillo contiene est\u00e1ndares para auditor\u00edas financieras, compromisos de atestaci\u00f3n y auditor\u00edas de desempe\u00f1o, as\u00ed como requisitos espec\u00edficos para auditores individuales y organizaciones de auditor\u00eda. <\/p>\n<p><a href=\"https:\/\/www.gao.gov\/yellowbook\" target=\"_blank\" rel=\"noopener\">Libro Amarillo (GAGAS) - Est\u00e1ndares de auditor\u00eda<\/a><\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_5 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_flex_module preset--module--divi-accordion-item--default\"><h3 class=\"et_pb_toggle_title\">El Libro Verde \u2013 Controles internos<\/h3><div class=\"et_pb_toggle_content et_flex_module\"><p>Los Est\u00e1ndares para el Control Interno en el Gobierno Federal \u2014conocidos como el Libro Verde\u2014 establecen los est\u00e1ndares para un sistema de control interno eficaz para las agencias federales. El Libro Verde de 2025 entr\u00f3 en vigor a partir del a\u00f1o fiscal 2026. <\/p>\n<p><a href=\"https:\/\/www.gao.gov\/greenbook\">Libro Verde \u2013 Controles internos<\/a><\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_6 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_flex_module preset--module--divi-accordion-item--default\"><h3 class=\"et_pb_toggle_title\">Grants.gov<\/h3><div class=\"et_pb_toggle_content et_flex_module\"><p><a href=\"https:\/\/www.grants.gov\/learn-grants\" target=\"_blank\" rel=\"noopener\">El Centro de Aprendizaje de Subvenciones<\/a> es el centro de recursos p\u00fablicos de Grants.gov dise\u00f1ado para ayudarle a comprender el ciclo de vida completo de las subvenciones federales. Proporciona orientaci\u00f3n en lenguaje sencillo sobre c\u00f3mo funcionan las subvenciones federales, qu\u00e9 reglas se aplican y c\u00f3mo navegar el proceso de subvenciones de principio a fin. <\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_flex_section preset--module--divi-section--default\">\n<div class=\"et_pb_row_6 et_pb_row et_flex_row preset--module--divi-row--default\">\n<div class=\"et_pb_column_7 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Recursos generales de agencias estatales del DFA de NM<\/h2>\n<\/div><\/div>\n\n<div class=\"et_pb_blurb_6 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.nmdfa.state.nm.us\/financial-control\/resource-information\/manuals\/\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.nmdfa.state.nm.us\/financial-control\/resource-information\/manuals\/\">Manual del Modelo de Pr\u00e1cticas Contables de Nuevo M\u00e9xico - MAPs<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>MAPs es una gu\u00eda obligatoria emitida por el Departamento de Finanzas y Administraci\u00f3n de Nuevo M\u00e9xico para estandarizar los informes y procedimientos financieros en todas las agencias estatales. Proporciona pol\u00edticas contables, procedimientos y requisitos de control interno uniformes para garantizar que todas las agencias estatales de Nuevo M\u00e9xico cumplan con pr\u00e1cticas contables consistentes, estandarizadas y conformes. <\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_7 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/info.share.nm.gov\/fin-jobaids.html\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/info.share.nm.gov\/fin-jobaids.html\">Ayudas de trabajo de SHARE para subvenciones\/proyectos\/contratos, cuentas por cobrar y m\u00e1s<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/info.share.nm.gov\/fin-jobaids.html<\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_8 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.nmdfa.state.nm.us\/financial-control\/youtube-share-training-videos\/\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.nmdfa.state.nm.us\/financial-control\/youtube-share-training-videos\/\">Conceptos b\u00e1sicos de Excel usando SHARE FSCM<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/www.nmdfa.state.nm.us\/financial-control\/youtube-share-training-videos\/<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":11,"featured_media":0,"parent":21236,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-21244","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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