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The requirements for the donation of resources are set out in the Standards and Guidelines related to Donations and Petróleos Mexicanos Grants and Subsidiary Entities.

These criteria and guidelines were approved by the Board of Directors of Pemex in its 836 regular meeting held on December 2, 2011 and are applicable and mandatory for Petróleos Mexicanos and its subsidiary entities.

Criteria and Guidelines in Respect of Donations and Petróleos Mexicanos and Subsidiary Entities (December 2, 2011, Numbering CA-130/2011)

Distribution of resources

For awarding grants and donations are considered various indicators, which allowed to determine the allocation and distribution of resources to states and municipalities.
The indicators are:
  • Oil production
  • Oil installations
  • Investment
  • Number of workers
  • Environmental liabilities
  • Population in impacted towns
  • CONAPO marginalization rate (National Population Council)
  • In addition to the above mentioned indicators for resource allocation are also considered actions by grantees:
  • The full compliance with the obligations assumed by the states and municipalities that receive grants and donations.
  • Conducting state and municipal actions for the rights of way protection of PEMEX' oil installations and security areas or reserve and Subsidiary Bodies and
  • The actions of state and municipal support to assist in the implementation and execution of operations security and combating illicit fuel market.


Donations and grants awarded by Petróleos Mexicanos, maintain their legal nature of Federal Public Resources for purposes of accountability and transparency, according to the Federal Budget and Fiscal Responsibility.

The Superior Audit of the Federation and the Public Administration Ministry, among other federal audit, may carry out checks on the application of donations and grants as they see fit in the states, municipalities and civil society organizations that the resources were received in cash or in kind.

When there is an irregularity in the use of resources by donors, you may inform the Pemex’ Internal Control for investigation and demarcation of responsibilities.

Regulatory framework

Main rules applying to the provision of grants and donations by Petróleos Mexicanos and its subsidiary entities:

  • Federal State-Owned Entities Law, articles 11, 58 section I, V and XVI, and 59 section XII.
  • General Law of National Assets, Articles 84 fractions III, V, X and XIII, 92, 93, 94,95, 96, 97, 98, 99 fraction II, 116, 117, 118, 129, 130, 131, 133, 139 140, 141 sections VII and VIII, and their ninth and tenth paragraphs, as well as the tenth transitional room.
  • STATUTORY LAW of Petróleos Mexicanos and Subsidiary Entities, articles 3, 6, 8, 10 and 12.
  • Federal Law of Taxation Responsibility and Budgeting Management, articles 1º, 3º, 4º section VIII, 10, 80, 106, 107, and Third Transitory.
  • Law on Income Tax, Articles 31 sections I and IX, 86, 95, 96, 97, 98, 99 and 101 section VI subsection b).
  • Federal State-Owned Entities Law regulation, articles 1, 15, 16, 18, 22 and 23.
  • Federal Law to Promote Activities Undertaken by Civil Society Organizations, article 13.
  • Petróleos Mexicanos statutory law regulation, article 4 section XIII, 5 and 13 section IX.
  • Federal Law of Taxation Responsibility and Budgeting Management regulation, articles 183, 184 and 185.
  • Law of Income Tax regulation, articles 31, 110, 111, 113 y 115.
  • General Basis Responsible for Rationality, Austerity and budgetary discipline for Petróleos Mexicanos and Subsidiaries for the fiscal year concerned. 
  •  General bases governing the Petróleos Mexicanos and Subsidiary Entities' personal assets usefulness.
  • General Principles Governing the Disposition of Personal Property Onerous useless of Petróleos Mexicanos and Subsidiaries, which corresponds only to the provisions applicable to the donation of personal property.
  • Basis for Petróleos Mexicanos and Subsidiary Entities' personal assets administration and operation.
  • General bases governing the Petróleos Mexicanos and Subsidiary Entities' personal assets usefulness
  • General Principles Governing the Petróleos Mexicanos and Subsidiary Entities’ Onerous Transfer of Real Property Unproductive.
  • Petróleos Mexicanos and Subsidiary Entities' Treasury General Guidelines
  • Guidelines for Preparation of Internal Regulations in Petróleos Mexicanos and Subsidiary Entities.
  • Criteria for exercising Institutional Legal Service, regarding the legal sanction of agreements and contracts to be formalized in Petróleos Mexicanos, Subsidiary Entities and Subsidiary Companies.
Última modificación 31/03/2015 10:43