ACUERDO por el que se da a conocer a los gobiernos de las entidades federativas la distribución y calendarización para la ministración durante el ejercicio fiscal 2026, de los recursos correspondientes al Fondo de Aportaciones Múltiples en sus componentes de Infraestructura Educativa Básica, Media Superior y Superior.

Al margen un sello con el Escudo Nacional, que dice: Estados Unidos Mexicanos.- Hacienda.- Secretaría de Hacienda y Crédito Público.

AGUSTÍN RODRÍGUEZ BELLO, Titular de la Unidad de Diseño Presupuestario, Control y Seguimiento del Gasto de la Secretaría de Hacienda y Crédito Público, con fundamento en los artículos 31 de la Ley Orgánica de la Administración Pública Federal; 40 de la Ley de Coordinación Fiscal, así como en los anexos 1, apartado C, y 22 del Presupuesto de Egresos de la Federación para el Ejercicio Fiscal 2026, y 4, apartado C, fracción II, y 21 del Reglamento Interior de la Secretaría de Hacienda y Crédito Público, se ha tenido a bien emitir el siguiente
ACUERDO POR EL QUE SE DA A CONOCER A LOS GOBIERNOS DE LAS ENTIDADES FEDERATIVAS LA
DISTRIBUCIÓN Y CALENDARIZACIÓN PARA LA MINISTRACIÓN DURANTE EL EJERCICIO FISCAL 2026, DE LOS
RECURSOS CORRESPONDIENTES AL FONDO DE APORTACIONES MÚLTIPLES EN SUS COMPONENTES DE
INFRAESTRUCTURA EDUCATIVA BÁSICA, MEDIA SUPERIOR Y SUPERIOR
ARTÍCULO ÚNICO.- A efecto de dar cumplimiento a lo dispuesto en el "Acuerdo por el que se da a conocer a los gobiernos de las entidades federativas la distribución y calendarización para la ministración, durante el ejercicio fiscal de 2026, de los recursos correspondientes a los ramos generales 28 Participaciones a Entidades Federativas y Municipios y 33 Aportaciones Federales para Entidades Federativas y Municipios" publicado en el Diario Oficial de la Federación el 12 de diciembre de 2025, en lo referente a los anexos 29 y 30 que corresponden al Fondo de Aportaciones Múltiples del Ramo General 33, en sus componentes ii. Infraestructura Educativa Básica y iii. Infraestructura Educativa Media Superior y Superior; la Secretaría de Educación Pública proporcionó a esta dependencia el monto y la distribución de los recursos para cada entidad federativa de dichos componentes.
Con base en la información proporcionada por la Secretaría de Educación Pública se da a conocer, en los anexos 1, 2 y 3 de este Acuerdo, la distribución y calendarización de los recursos federales referidos en el párrafo anterior, considerando lo previsto en el artículo 49, cuarto párrafo, fracción IV, de la Ley de Coordinación Fiscal.
Dado en la Ciudad de México, a los doce días del mes de marzo de dos mil veintiséis.- El Titular de la Unidad de Diseño Presupuestario, Control y Seguimiento del Gasto, Agustín Rodríguez Bello.- Rúbrica.
Anexo 1
RAMO GENERAL 33: APORTACIONES FEDERALES PARA ENTIDADES FEDERATIVAS Y MUNICIPIOS
FONDO V. ii INFRAESTRUCTURA EDUCATIVA BÁSICA 2026
(PESOS)
E N T I D A D E S
ANUAL
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
T O T A L
15,006,351,561
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,297
1,250,529,294
Aguascalientes
270,538,654
22,544,888
22,544,888
22,544,888
22,544,888
22,544,888
22,544,888
22,544,888
22,544,888
22,544,888
22,544,888
22,544,887
22,544,887
Baja California
437,652,635
36,471,053
36,471,053
36,471,053
36,471,053
36,471,053
36,471,053
36,471,053
36,471,053
36,471,053
36,471,053
36,471,053
36,471,052
Baja California Sur
218,818,057
18,234,838
18,234,838
18,234,838
18,234,838
18,234,838
18,234,838
18,234,838
18,234,838
18,234,838
18,234,838
18,234,838
18,234,839
Campeche
210,940,856
17,578,405
17,578,405
17,578,405
17,578,405
17,578,405
17,578,405
17,578,405
17,578,404
17,578,404
17,578,405
17,578,404
17,578,404
Coahuila
389,246,609
32,437,217
32,437,217
32,437,217
32,437,217
32,437,217
32,437,217
32,437,217
32,437,218
32,437,218
32,437,218
32,437,218
32,437,218
Colima
209,081,674
17,423,473
17,423,473
17,423,473
17,423,473
17,423,473
17,423,473
17,423,473
17,423,473
17,423,473
17,423,473
17,423,472
17,423,472
Chiapas
1,266,581,611
105,548,468
105,548,468
105,548,468
105,548,468
105,548,468
105,548,468
105,548,467
105,548,467
105,548,467
105,548,467
105,548,468
105,548,467
Chihuahua
444,827,706
37,068,976
37,068,976
37,068,976
37,068,976
37,068,976
37,068,975
37,068,975
37,068,975
37,068,975
37,068,975
37,068,976
37,068,975
Ciudad de México
595,691,016
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
49,640,918
Durango
285,371,102
23,780,925
23,780,925
23,780,925
23,780,925
23,780,925
23,780,925
23,780,925
23,780,925
23,780,925
23,780,925
23,780,926
23,780,926
Guanajuato
652,300,743
54,358,395
54,358,395
54,358,395
54,358,395
54,358,395
54,358,395
54,358,395
54,358,395
54,358,395
54,358,396
54,358,396
54,358,396
Guerrero
389,970,186
32,497,515
32,497,515
32,497,516
32,497,516
32,497,516
32,497,516
32,497,516
32,497,516
32,497,515
32,497,515
32,497,515
32,497,515
Hidalgo
356,692,852
29,724,404
29,724,404
29,724,404
29,724,404
29,724,404
29,724,404
29,724,404
29,724,404
29,724,405
29,724,405
29,724,405
29,724,405
Jalisco
796,623,489
66,385,291
66,385,291
66,385,291
66,385,291
66,385,291
66,385,291
66,385,291
66,385,291
66,385,291
66,385,290
66,385,290
66,385,290
México
1,298,496,003
108,208,000
108,208,000
108,208,000
108,208,000
108,208,000
108,208,000
108,208,000
108,208,000
108,208,000
108,208,001
108,208,001
108,208,001
Michoacán
548,177,208
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
45,681,434
Morelos
279,081,033
23,256,753
23,256,753
23,256,753
23,256,753
23,256,753
23,256,753
23,256,753
23,256,753
23,256,753
23,256,752
23,256,752
23,256,752
Nayarit
237,483,193
19,790,266
19,790,266
19,790,266
19,790,266
19,790,266
19,790,266
19,790,266
19,790,266
19,790,266
19,790,266
19,790,266
19,790,267
Nuevo León
928,050,580
77,337,548
77,337,548
77,337,548
77,337,548
77,337,548
77,337,548
77,337,548
77,337,548
77,337,549
77,337,549
77,337,549
77,337,549
Oaxaca
452,673,846
37,722,820
37,722,820
37,722,821
37,722,821
37,722,821
37,722,821
37,722,821
37,722,821
37,722,820
37,722,820
37,722,820
37,722,820
Puebla
668,335,960
55,694,663
55,694,663
55,694,663
55,694,663
55,694,663
55,694,663
55,694,663
55,694,663
55,694,664
55,694,664
55,694,664
55,694,664
Querétaro
349,918,273
29,159,856
29,159,856
29,159,856
29,159,856
29,159,856
29,159,856
29,159,856
29,159,856
29,159,856
29,159,856
29,159,856
29,159,857
Quintana Roo
455,505,385
37,958,782
37,958,782
37,958,782
37,958,782
37,958,782
37,958,782
37,958,782
37,958,782
37,958,782
37,958,782
37,958,782
37,958,783
San Luis Potosí
338,208,633
28,184,053
28,184,053
28,184,053
28,184,053
28,184,053
28,184,053
28,184,053
28,184,053
28,184,053
28,184,052
28,184,052
28,184,052
Sinaloa
357,556,700
29,796,392
29,796,392
29,796,391
29,796,391
29,796,392
29,796,392
29,796,392
29,796,392
29,796,392
29,796,392
29,796,391
29,796,391
Sonora
348,508,779
29,042,398
29,042,398
29,042,398
29,042,398
29,042,398
29,042,398
29,042,398
29,042,398
29,042,398
29,042,399
29,042,399
29,042,399
Tabasco
325,626,211
27,135,518
27,135,518
27,135,517
27,135,517
27,135,517
27,135,518
27,135,518
27,135,518
27,135,518
27,135,518
27,135,517
27,135,517
Tamaulipas
395,862,621
32,988,552
32,988,552
32,988,552
32,988,552
32,988,551
32,988,552
32,988,552
32,988,552
32,988,552
32,988,551
32,988,552
32,988,551
Tlaxcala
249,564,647
20,797,054
20,797,054
20,797,054
20,797,054
20,797,054
20,797,054
20,797,054
20,797,054
20,797,054
20,797,054
20,797,054
20,797,053
Veracruz
685,280,854
57,106,738
57,106,738
57,106,738
57,106,738
57,106,738
57,106,737
57,106,738
57,106,738
57,106,738
57,106,738
57,106,738
57,106,737
Yucatán
284,225,293
23,685,441
23,685,441
23,685,441
23,685,441
23,685,441
23,685,441
23,685,441
23,685,441
23,685,441
23,685,441
23,685,442
23,685,441
Zacatecas
279,459,152
23,288,263
23,288,263
23,288,263
23,288,263
23,288,263
23,288,263
23,288,263
23,288,263
23,288,262
23,288,262
23,288,262
23,288,262
Distribución y calendarización de los recursos, considerando lo previsto en el artículo 49, cuarto párrafo, fracción IV, de la Ley de Coordinación Fiscal.
Anexo 2
RAMO GENERAL 33: APORTACIONES FEDERALES PARA ENTIDADES FEDERATIVAS Y MUNICIPIOS
FONDO V. iii a INFRAESTRUCTURA EDUCATIVA MEDIA SUPERIOR 2026
(PESOS)
E N T I D A D E S
ANUAL
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
T O T A L
1,106,718,428
92,226,536
92,226,536
92,226,536
92,226,536
92,226,536
92,226,536
92,226,536
92,226,536
92,226,536
92,226,536
92,226,536
92,226,532
Aguascalientes
10,576,799
881,400
881,400
881,400
881,400
881,400
881,400
881,400
881,400
881,400
881,400
881,400
881,399
Baja California
28,842,318
2,403,527
2,403,527
2,403,527
2,403,527
2,403,527
2,403,527
2,403,527
2,403,527
2,403,527
2,403,527
2,403,527
2,403,521
Baja California Sur
8,027,426
668,952
668,952
668,952
668,952
668,952
668,952
668,952
668,952
668,952
668,952
668,952
668,954
Campeche
8,820,944
735,079
735,079
735,079
735,079
735,079
735,079
735,079
735,079
735,079
735,079
735,079
735,075
Coahuila
18,799,042
1,566,587
1,566,587
1,566,587
1,566,587
1,566,587
1,566,587
1,566,587
1,566,587
1,566,587
1,566,587
1,566,587
1,566,585
Colima
7,568,695
630,725
630,725
630,725
630,725
630,725
630,725
630,725
630,725
630,725
630,725
630,725
630,720
Chiapas
61,737,704
5,144,809
5,144,809
5,144,809
5,144,809
5,144,809
5,144,809
5,144,809
5,144,809
5,144,809
5,144,809
5,144,809
5,144,805
Chihuahua
30,192,866
2,516,072
2,516,072
2,516,072
2,516,072
2,516,072
2,516,072
2,516,072
2,516,072
2,516,072
2,516,072
2,516,072
2,516,074
Ciudad de México
7,397,384
616,449
616,449
616,449
616,449
616,449
616,449
616,449
616,449
616,449
616,449
616,449
616,445
Durango
15,536,643
1,294,720
1,294,720
1,294,720
1,294,720
1,294,720
1,294,720
1,294,720
1,294,720
1,294,720
1,294,720
1,294,720
1,294,723
Guanajuato
51,785,604
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
4,315,467
Guerrero
36,305,591
3,025,466
3,025,466
3,025,466
3,025,466
3,025,466
3,025,466
3,025,466
3,025,466
3,025,466
3,025,466
3,025,466
3,025,465
Hidalgo
33,722,383
2,810,199
2,810,199
2,810,199
2,810,199
2,810,199
2,810,199
2,810,199
2,810,199
2,810,199
2,810,199
2,810,199
2,810,194
Jalisco
89,074,901
7,422,908
7,422,908
7,422,908
7,422,908
7,422,908
7,422,908
7,422,908
7,422,908
7,422,908
7,422,908
7,422,908
7,422,913
México
185,265,109
15,438,759
15,438,759
15,438,759
15,438,759
15,438,759
15,438,759
15,438,759
15,438,759
15,438,759
15,438,759
15,438,759
15,438,760
Michoacán
37,259,736
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
3,104,978
Morelos
11,392,042
949,337
949,337
949,337
949,337
949,337
949,337
949,337
949,337
949,337
949,337
949,337
949,335
Nayarit
10,837,862
903,155
903,155
903,155
903,155
903,155
903,155
903,155
903,155
903,155
903,155
903,155
903,157
Nuevo León
48,777,857
4,064,821
4,064,821
4,064,821
4,064,821
4,064,821
4,064,821
4,064,821
4,064,821
4,064,821
4,064,821
4,064,821
4,064,826
Oaxaca
33,392,225
2,782,685
2,782,685
2,782,685
2,782,685
2,782,685
2,782,685
2,782,685
2,782,685
2,782,685
2,782,685
2,782,685
2,782,690
Puebla
75,836,895
6,319,741
6,319,741
6,319,741
6,319,741
6,319,741
6,319,741
6,319,741
6,319,741
6,319,741
6,319,741
6,319,741
6,319,744
Querétaro
20,910,342
1,742,529
1,742,529
1,742,529
1,742,529
1,742,529
1,742,529
1,742,529
1,742,529
1,742,529
1,742,529
1,742,529
1,742,523
Quintana Roo
17,694,243
1,474,520
1,474,520
1,474,520
1,474,520
1,474,520
1,474,520
1,474,520
1,474,520
1,474,520
1,474,520
1,474,520
1,474,523
San Luis Potosí
16,262,491
1,355,208
1,355,208
1,355,208
1,355,208
1,355,208
1,355,208
1,355,208
1,355,208
1,355,208
1,355,208
1,355,208
1,355,203
Sinaloa
39,065,452
3,255,454
3,255,454
3,255,454
3,255,454
3,255,454
3,255,454
3,255,454
3,255,454
3,255,454
3,255,454
3,255,454
3,255,458
Sonora
24,385,723
2,032,144
2,032,144
2,032,144
2,032,144
2,032,144
2,032,144
2,032,144
2,032,144
2,032,144
2,032,144
2,032,144
2,032,139
Tabasco
31,368,184
2,614,015
2,614,015
2,614,015
2,614,015
2,614,015
2,614,015
2,614,015
2,614,015
2,614,015
2,614,015
2,614,015
2,614,019
Tamaulipas
15,977,566
1,331,464
1,331,464
1,331,464
1,331,464
1,331,464
1,331,464
1,331,464
1,331,464
1,331,464
1,331,464
1,331,464
1,331,462
Tlaxcala
14,660,853
1,221,738
1,221,738
1,221,738
1,221,738
1,221,738
1,221,738
1,221,738
1,221,738
1,221,738
1,221,738
1,221,738
1,221,735
Veracruz
75,307,291
6,275,608
6,275,608
6,275,608
6,275,608
6,275,608
6,275,608
6,275,608
6,275,608
6,275,608
6,275,608
6,275,608
6,275,603
Yucatán
23,035,532
1,919,628
1,919,628
1,919,628
1,919,628
1,919,628
1,919,628
1,919,628
1,919,628
1,919,628
1,919,628
1,919,628
1,919,624
Zacatecas
16,900,725
1,408,392
1,408,392
1,408,392
1,408,392
1,408,392
1,408,392
1,408,392
1,408,392
1,408,392
1,408,392
1,408,392
1,408,413
Distribución y calendarización de los recursos, considerando lo previsto en el artículo 49, cuarto párrafo, fracción IV, de la Ley de Coordinación Fiscal.
Anexo 3
RAMO GENERAL 33: APORTACIONES FEDERALES PARA ENTIDADES FEDERATIVAS Y MUNICIPIOS
FONDO V. iii b INFRAESTRUCTURA EDUCATIVA SUPERIOR 2026
(PESOS)
E N T I D A D E S
ANUAL
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
T O T A L
7,334,354,326
611,196,194
611,196,194
611,196,194
611,196,194
611,196,194
611,196,195
611,196,194
611,196,194
611,196,194
611,196,194
611,196,194
611,196,191
Aguascalientes
74,830,689
6,235,891
6,235,891
6,235,891
6,235,891
6,235,891
6,235,891
6,235,891
6,235,891
6,235,891
6,235,891
6,235,891
6,235,888
Baja California
313,482,328
26,123,528
26,123,528
26,123,528
26,123,528
26,123,528
26,123,528
26,123,528
26,123,528
26,123,528
26,123,528
26,123,528
26,123,520
Baja California Sur
338,620,263
28,218,356
28,218,356
28,218,356
28,218,356
28,218,356
28,218,356
28,218,356
28,218,356
28,218,356
28,218,356
28,218,356
28,218,347
Campeche
312,929,727
26,077,478
26,077,478
26,077,478
26,077,478
26,077,478
26,077,478
26,077,478
26,077,478
26,077,478
26,077,478
26,077,478
26,077,469
Coahuila
62,467,185
5,205,599
5,205,599
5,205,599
5,205,599
5,205,599
5,205,599
5,205,599
5,205,599
5,205,599
5,205,599
5,205,599
5,205,596
Colima
122,099,968
10,174,998
10,174,998
10,174,998
10,174,998
10,174,998
10,174,998
10,174,998
10,174,998
10,174,998
10,174,998
10,174,998
10,174,990
Chiapas
200,047,663
16,670,638
16,670,638
16,670,638
16,670,638
16,670,638
16,670,638
16,670,638
16,670,638
16,670,638
16,670,638
16,670,638
16,670,645
Chihuahua
334,637,373
27,886,447
27,886,447
27,886,447
27,886,447
27,886,447
27,886,447
27,886,447
27,886,447
27,886,447
27,886,447
27,886,447
27,886,456
Durango
46,218,378
3,851,531
3,851,531
3,851,531
3,851,531
3,851,531
3,851,531
3,851,531
3,851,531
3,851,531
3,851,531
3,851,531
3,851,537
Guanajuato
101,100,000
8,425,001
8,425,001
8,425,001
8,425,001
8,425,001
8,425,001
8,425,001
8,425,001
8,425,001
8,425,001
8,425,001
8,424,989
Guerrero
371,941,851
30,995,155
30,995,155
30,995,155
30,995,155
30,995,155
30,995,155
30,995,155
30,995,155
30,995,155
30,995,155
30,995,155
30,995,146
Hidalgo
191,951,202
15,995,934
15,995,934
15,995,934
15,995,934
15,995,934
15,995,934
15,995,934
15,995,934
15,995,934
15,995,934
15,995,934
15,995,928
Jalisco
335,856,332
27,988,028
27,988,028
27,988,028
27,988,028
27,988,028
27,988,028
27,988,028
27,988,028
27,988,028
27,988,028
27,988,028
27,988,024
México
372,591,895
31,049,325
31,049,325
31,049,325
31,049,325
31,049,325
31,049,325
31,049,325
31,049,325
31,049,325
31,049,325
31,049,325
31,049,320
Michoacán
1,171,600,785
97,633,399
97,633,399
97,633,399
97,633,399
97,633,399
97,633,399
97,633,399
97,633,399
97,633,399
97,633,399
97,633,399
97,633,396
Morelos
60,759,910
5,063,326
5,063,326
5,063,326
5,063,326
5,063,326
5,063,326
5,063,326
5,063,326
5,063,326
5,063,326
5,063,326
5,063,324
Nayarit
223,010,493
18,584,208
18,584,208
18,584,208
18,584,208
18,584,208
18,584,208
18,584,208
18,584,208
18,584,208
18,584,208
18,584,208
18,584,205
Nuevo León
154,772,064
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
12,897,672
Oaxaca
361,832,461
30,152,705
30,152,705
30,152,705
30,152,705
30,152,705
30,152,705
30,152,705
30,152,705
30,152,705
30,152,705
30,152,705
30,152,706
Puebla
158,730,788
13,227,566
13,227,566
13,227,566
13,227,566
13,227,566
13,227,566
13,227,566
13,227,566
13,227,566
13,227,566
13,227,566
13,227,562
Querétaro
49,546,744
4,128,895
4,128,895
4,128,895
4,128,895
4,128,895
4,128,895
4,128,895
4,128,895
4,128,895
4,128,895
4,128,895
4,128,899
Quintana Roo
364,047,112
30,337,259
30,337,259
30,337,259
30,337,259
30,337,259
30,337,259
30,337,259
30,337,259
30,337,259
30,337,259
30,337,259
30,337,263
San Luis Potosí
39,859,930
3,321,661
3,321,661
3,321,661
3,321,661
3,321,661
3,321,661
3,321,661
3,321,661
3,321,661
3,321,661
3,321,661
3,321,659
Sinaloa
354,520,113
29,543,343
29,543,343
29,543,343
29,543,343
29,543,343
29,543,343
29,543,343
29,543,343
29,543,343
29,543,343
29,543,343
29,543,340
Sonora
427,496,907
35,624,742
35,624,742
35,624,742
35,624,742
35,624,742
35,624,742
35,624,742
35,624,742
35,624,742
35,624,742
35,624,742
35,624,745
Tabasco
41,591,050
3,465,921
3,465,921
3,465,921
3,465,921
3,465,921
3,465,921
3,465,921
3,465,921
3,465,921
3,465,921
3,465,921
3,465,919
Tamaulipas
161,323,691
13,443,641
13,443,641
13,443,641
13,443,641
13,443,641
13,443,641
13,443,641
13,443,641
13,443,641
13,443,641
13,443,641
13,443,640
Tlaxcala
153,194,123
12,766,177
12,766,177
12,766,177
12,766,177
12,766,177
12,766,177
12,766,177
12,766,177
12,766,177
12,766,177
12,766,177
12,766,176
Veracruz
101,661,638
8,471,803
8,471,803
8,471,803
8,471,803
8,471,803
8,471,803
8,471,803
8,471,803
8,471,803
8,471,803
8,471,803
8,471,805
Yucatán
130,985,980
10,915,499
10,915,499
10,915,499
10,915,499
10,915,499
10,915,499
10,915,499
10,915,499
10,915,499
10,915,499
10,915,499
10,915,491
Zacatecas
200,645,683
16,720,468
16,720,468
16,720,468
16,720,468
16,720,468
16,720,469
16,720,468
16,720,468
16,720,468
16,720,468
16,720,468
16,720,534
Distribución y calendarización de los recursos, considerando lo previsto en el artículo 49, cuarto párrafo, fracción IV, de la Ley de Coordinación Fiscal.
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