{"id":34704,"date":"2026-04-22T16:25:00","date_gmt":"2026-04-22T22:25:00","guid":{"rendered":"https:\/\/apan.gob.mx\/portal\/?page_id=34704"},"modified":"2026-04-23T16:30:10","modified_gmt":"2026-04-23T22:30:10","slug":"armonizacion_caapan_2026","status":"publish","type":"page","link":"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_2026\/","title":{"rendered":"armonizacion_caapan_2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"34704\" class=\"elementor elementor-34704\">\n\t\t\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-bfc4c57 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"bfc4c57\" data-element_type=\"section\" data-e-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=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31d866f ae-bg-gallery-type-default\" data-id=\"31d866f\" data-element_type=\"column\" data-e-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-162626f elementor-widget elementor-widget-heading\" data-id=\"162626f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Armonizaci\u00f3n Contable CAAPAN 2026<\/h2>\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<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-0216523 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"0216523\" data-element_type=\"section\" data-e-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=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-989784f ae-bg-gallery-type-default\" data-id=\"989784f\" data-element_type=\"column\" data-e-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-137e088 elementor-widget elementor-widget-button\" data-id=\"137e088\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2016<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-0e3e71b ae-bg-gallery-type-default\" data-id=\"0e3e71b\" data-element_type=\"column\" data-e-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-9a56c1e elementor-widget elementor-widget-button\" data-id=\"9a56c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_17\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2017<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-0ced1ce ae-bg-gallery-type-default\" data-id=\"0ced1ce\" data-element_type=\"column\" data-e-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-9272d14 elementor-widget elementor-widget-button\" data-id=\"9272d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_18\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2018<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-179f881 ae-bg-gallery-type-default\" data-id=\"179f881\" data-element_type=\"column\" data-e-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-4329446 elementor-widget elementor-widget-button\" data-id=\"4329446\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_19\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2019<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-b4446e8 ae-bg-gallery-type-default\" data-id=\"b4446e8\" data-element_type=\"column\" data-e-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-423c05f elementor-widget elementor-widget-button\" data-id=\"423c05f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_2020\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2020<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-0685f9b ae-bg-gallery-type-default\" data-id=\"0685f9b\" data-element_type=\"column\" data-e-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-c0d950c elementor-widget elementor-widget-button\" data-id=\"c0d950c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_21\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2021<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-b7681a7 ae-bg-gallery-type-default\" data-id=\"b7681a7\" data-element_type=\"column\" data-e-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-e904583 elementor-widget elementor-widget-button\" data-id=\"e904583\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_22\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2022<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-2cf7f64 ae-bg-gallery-type-default\" data-id=\"2cf7f64\" data-element_type=\"column\" data-e-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-a219ba1 elementor-widget elementor-widget-button\" data-id=\"a219ba1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_2023\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2023<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-bea5644 ae-bg-gallery-type-default\" data-id=\"bea5644\" data-element_type=\"column\" data-e-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-37239d8 elementor-widget elementor-widget-button\" data-id=\"37239d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_2024\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2024<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"has_ae_slider elementor-column elementor-col-10 elementor-top-column elementor-element elementor-element-5456975 ae-bg-gallery-type-default\" data-id=\"5456975\" data-element_type=\"column\" data-e-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-e7f5062 elementor-widget elementor-widget-button\" data-id=\"e7f5062\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apan.gob.mx\/portal\/armonizacion_caapan_2025\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">2025<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-216091c elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"216091c\" data-element_type=\"section\" data-e-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=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6db7cf0 ae-bg-gallery-type-default\" data-id=\"6db7cf0\" data-element_type=\"column\" data-e-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-3483f2d elementor-widget elementor-widget-spacer\" data-id=\"3483f2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98e40b9 elementor-widget elementor-widget-heading\" data-id=\"98e40b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Primer Trimesre<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5feebf elementor-widget elementor-widget-toggle\" data-id=\"a5feebf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1741\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1741\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">01 Informaci\u00f3n Contable<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1741\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1741\"><p><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/EA_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EA_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/EAA_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAA_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/EADOP_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EADOP_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/ECSF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">ECSF_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/EFE-ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EFE-ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/ESF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">ESF_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/EVHP_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EVHP_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/IF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">IF_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/NEF CEPGC_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">NEF CEPGC_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/NEF CIPC_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">NEF CIPC_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/01 Informaci\u00f3n Contable\/NEF CIPC_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">NEF_ODM-APA-AGUA_01_2026<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1742\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1742\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">02 Informaci\u00f3n Presupuestaria<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1742\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1742\"><p><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/AMEPFF_ODA-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">AMEPFF_ODA-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EAEPECA_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAEPECA_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EAEPECE_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAEPECE_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EAEPECF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAEPECF_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EAEPECOG_ODM-APA-AGUA_01_2026(1).pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAEPECOG_ODM-APA-AGUA_01_2026(1)<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EAI_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAI_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EAIP_ODA-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAIP_ODA-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EAMI_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAMI_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EEPEFF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EEPEFF_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/EN_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EN_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/02 Informaci\u00f3n Presupuestaria\/ID_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">ID_ODM-APA-AGUA_01_2026.<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1743\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1743\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">03 Disciplina Financiera<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1743\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1743\"><p><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/BP_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">BP_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/EAID_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">EAID_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/ESFD_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">ESFD_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/IADPOP_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">IADPOP_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/IAODF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">IAODF_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/IDFFOC_ODM-APAN-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">IDFFOC_ODM-APAN-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/PEDCA_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">PEDCA_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/PEDCF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">PEDCF_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/PEDCOG_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">PEDCOG_ODM-APA-AGUA_01_2026<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/03 Disciplina Financiera\/PEDCSP_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">PEDCSP_ODM-APA-AGUA_01_2026<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1744\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1744\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">04 Informes Program\u00e1ticos<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1744\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1744\"><p><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/04 Informes Program\u00e1ticos\/GCP_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">GCP_ODM-APA-AGUA_01_2026<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1745\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1745\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">05 Indicadores Postura Fiscal<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1745\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1745\"><p><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/05 Indicadores Postura Fiscal\/IPF_ODM-APA-AGUA_01_2026.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">IPF_ODM-APA-AGUA_01_2026<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1746\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1746\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">06 Informaci\u00f3n Adicional<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1746\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1746\"><p><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/06 Informaci\u00f3n Adicional\/D.1.11 Ayudas y Subsidios.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">D.1.11 Ayudas y Subsidios<\/a><br \/><a href=\"https:\/\/www.apan.gob.mx\/descargables\/transparencia\/armonizaci\u00f3n 2026\/caapan\/2026_1\/06 Informaci\u00f3n Adicional\/D.4.3. Programas y Proyectos de Inversi\u00f3n.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">D.4.3. Programas y Proyectos de Inversi\u00f3n<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Armonizaci\u00f3n Contable CAAPAN 2026 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Primer Trimesre 01 Informaci\u00f3n Contable EA_ODM-APA-AGUA_01_2026EAA_ODM-APA-AGUA_01_2026EADOP_ODM-APA-AGUA_01_2026ECSF_ODM-APA-AGUA_01_2026EFE-ODM-APA-AGUA_01_2026ESF_ODM-APA-AGUA_01_2026EVHP_ODM-APA-AGUA_01_2026IF_ODM-APA-AGUA_01_2026NEF CEPGC_ODM-APA-AGUA_01_2026NEF CIPC_ODM-APA-AGUA_01_2026NEF_ODM-APA-AGUA_01_2026 02 Informaci\u00f3n Presupuestaria AMEPFF_ODA-APA-AGUA_01_2026EAEPECA_ODM-APA-AGUA_01_2026EAEPECE_ODM-APA-AGUA_01_2026EAEPECF_ODM-APA-AGUA_01_2026EAEPECOG_ODM-APA-AGUA_01_2026(1)EAI_ODM-APA-AGUA_01_2026EAIP_ODA-APA-AGUA_01_2026EAMI_ODM-APA-AGUA_01_2026EEPEFF_ODM-APA-AGUA_01_2026EN_ODM-APA-AGUA_01_2026ID_ODM-APA-AGUA_01_2026. 03 Disciplina Financiera BP_ODM-APA-AGUA_01_2026EAID_ODM-APA-AGUA_01_2026ESFD_ODM-APA-AGUA_01_2026IADPOP_ODM-APA-AGUA_01_2026IAODF_ODM-APA-AGUA_01_2026IDFFOC_ODM-APAN-AGUA_01_2026PEDCA_ODM-APA-AGUA_01_2026PEDCF_ODM-APA-AGUA_01_2026PEDCOG_ODM-APA-AGUA_01_2026PEDCSP_ODM-APA-AGUA_01_2026 04 Informes Program\u00e1ticos GCP_ODM-APA-AGUA_01_2026 05 Indicadores Postura Fiscal IPF_ODM-APA-AGUA_01_2026 06 Informaci\u00f3n Adicional D.1.11 Ayudas y SubsidiosD.4.3. Programas y Proyectos de Inversi\u00f3n<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-34704","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/pages\/34704","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/comments?post=34704"}],"version-history":[{"count":16,"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/pages\/34704\/revisions"}],"predecessor-version":[{"id":34723,"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/pages\/34704\/revisions\/34723"}],"wp:attachment":[{"href":"https:\/\/apan.gob.mx\/portal\/wp-json\/wp\/v2\/media?parent=34704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}