RE: Amendments to the LFRCF and LGCG — Expanded
Powers of the ASF
DECREE: Federal Official Gazette (DOF), Morning Edition,
May 14, 2026
EFFECTIVE: May 15, 2026
EXECUTIVE SUMMARY
On May 14, 2026, Mexico's Federal Official Gazette (Diario Oficial de la Federación) published the Decree amending, adding to, and repealing various provisions of the Federal Law on Auditing and Accountability of the Federation ("LFRCF", by its Spanish acronym) and the General Law of Government Accounting ("LGCG", by its Spanish acronym). The Decree entered into force on May 15, 2026.
The reform materially broadens the operational reach of the Federal Superior Controllership Agency (Auditoría Superior de la Federación, "ASF" — Mexico's supreme federal audit institution): it enables ex officio investigations outside the ordinary audit cycle, establishes a new federal-resources data registry, and codifies internal procedural deadlines. Public entities and their officers are advised to assess their exposure under the new investigative powers without delay and to strengthen their electronic notification monitoring systems.