{"id":12742,"date":"2025-09-29T03:43:36","date_gmt":"2025-09-29T01:43:36","guid":{"rendered":"https:\/\/ces.gob.gt\/?page_id=12742"},"modified":"2026-03-31T23:38:14","modified_gmt":"2026-03-31T21:38:14","slug":"articulo-4-rendicion-de-cuentas","status":"publish","type":"page","link":"https:\/\/ces.gob.gt\/index.php\/informacion-publica\/articulo-4-rendicion-de-cuentas\/","title":{"rendered":"Art\u00edculo 4 Rendici\u00f3n de cuentas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12742\" class=\"elementor elementor-12742\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-313ee99 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"313ee99\" data-element_type=\"section\" 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  <div class=\"title-inner\">        \t\t      \t\t\r\n\t            <span class=\"sub-text \">Transparencia presupuestaria \/ <\/span><h2 class=\"title\"><span class=\"watermark\"><\/span>Art\u00edculo 4 Rendici\u00f3n de Cuentas<\/h2>\t        <\/div>\r\n\t                    \t<div class=\"description\">\r\n            \t\t<p>Ley Org\u00e1nica del Presupuesto - Decreto N\u00famero 101-97 el Congreso de la Rep\u00fablica de Guatemala<br \/>Todos los entes contemplados en el art\u00edculo 2 de la presente Ley, que manejen, administren o ejecuten recursos, valores p\u00fablicos o bienes del Estado, as\u00ed como los que realicen funciones de direcci\u00f3n superior, deber\u00e1n elaborar anualmente un informe de rendici\u00f3n de cuentas del ejercicio fiscal anterior.<\/p>            \t\t\r\n            \t<\/div>\r\n        \t        <\/div>\r\n\r\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13e92c8 e-grid e-con-boxed e-con e-parent\" data-id=\"13e92c8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d2f643 elementor-widget elementor-widget-button\" data-id=\"5d2f643\" data-element_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-size-sm\" role=\"button\">\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\">Informe de rendici\u00f3n de cuentas -Anual-<\/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<div class=\"elementor-element elementor-element-34d988e e-grid e-con-full e-con e-child\" data-id=\"34d988e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7465ee elementor-widget elementor-widget-text-editor\" data-id=\"e7465ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"rectangle\">\n<h6 class=\"elementor-heading-title elementor-size-default\" style=\"text-align: center;\"><span style=\"color: #999999;\">Informe de rendici\u00f3n de Cuentas 2025\n<\/span><\/h6>\n<div class=\"ub_divider_line\" style=\"border-top: 1px solid #cccccc; margin-top: 5px; margin-bottom: 5px;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-Estrategia-para-mejora-de-la-ejecucion-y-calidad-del-gastos-publico-CES-2025_-final.pdf\"><img decoding=\"async\" class=\"alignnone wp-image-5381\" src=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/08\/pdf.jpg\" alt=\"\" width=\"32\" height=\"41\" srcset=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/08\/pdf.jpg 50w, https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/08\/elementor\/thumbs\/pdf-ra7bbocln4tx6428ad23vbof0zu73ax5a55hdig9us.jpg 33w\" sizes=\"(max-width: 32px) 100vw, 32px\" \/><\/a><\/p>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afb510f elementor-widget elementor-widget-button\" data-id=\"afb510f\" data-element_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-size-sm\" role=\"button\">\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\">Informe de ejecuci\u00f3n de gesti\u00f3n f\u00edsica y financiera -Cuatrimestral-<\/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<div class=\"elementor-element elementor-element-1088def elementor-widget elementor-widget-n-accordion\" data-id=\"1088def\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1730\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1730\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2025 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1730\" class=\"elementor-element elementor-element-61dd9a7 e-con-full e-flex e-con e-child\" data-id=\"61dd9a7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ec438e elementor-widget elementor-widget-text-editor\" data-id=\"9ec438e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2026\/03\/Informe-de-Gestion-primer-cuatrimestre-2025.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2026\/03\/informe-de-Gestion-correspondiente-al-segundo-cuatrimestre-2025-1.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2026\/03\/Informe-de-gestion-y-rendicion-de-cuentas-3er-cuatrimestre-2025.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1731\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1731\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2024 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1731\" class=\"elementor-element elementor-element-544d1a2 e-con-full e-flex e-con e-child\" data-id=\"544d1a2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62af2ad elementor-widget elementor-widget-text-editor\" data-id=\"62af2ad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-Gestion-primer-cuatrimestre-2025.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-Gestion-2do.-cuatrimestre-2024.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/INFORME-DE-GESTION-TERCER-CUATRIMESTRE-2024.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1732\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1732\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2023 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1732\" class=\"elementor-element elementor-element-f443aa7 e-con-full e-flex e-con e-child\" data-id=\"f443aa7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69f20c1 elementor-widget elementor-widget-text-editor\" data-id=\"69f20c1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-1er.-cuatrimestre-2023.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-Gestion-2do.-cuatrimestre-2024.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-Gestion-3er.-Cuatrimestre-2023.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1733\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1733\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2022 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1733\" class=\"elementor-element elementor-element-0e05954 e-con-full e-flex e-con e-child\" data-id=\"0e05954\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8573366 elementor-widget elementor-widget-text-editor\" data-id=\"8573366\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-primer-cuatrimestre-2022.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-CES-segundo-cuatrimestre-2022.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-gestion-3er.-cuatrimestre-2022.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1734\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1734\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2021 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1734\" class=\"elementor-element elementor-element-567d0fd e-con-full e-flex e-con e-child\" data-id=\"567d0fd\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60f66cd elementor-widget elementor-widget-text-editor\" data-id=\"60f66cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-abril-2021.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-de-gestion-enero-agosto-2021.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-diciembre-2021.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1735\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1735\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2020 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1735\" class=\"elementor-element elementor-element-d45b98f e-con-full e-flex e-con e-child\" data-id=\"d45b98f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f7efbc elementor-widget elementor-widget-text-editor\" data-id=\"6f7efbc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-abril-2020.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-gestion-enero-agosto-2020.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-Gestion-Financiera-Enero-Diciembre-2020.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1736\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1736\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2019 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1736\" class=\"elementor-element elementor-element-d2e768d e-con-full e-flex e-con e-child\" data-id=\"d2e768d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c3e73e elementor-widget elementor-widget-text-editor\" data-id=\"1c3e73e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-1er.-cuatrimestre-2019.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-2do.-cuatrimestre-2019.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-diciembre-2019.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1737\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1737\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2018 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1737\" class=\"elementor-element elementor-element-053fcca e-con-full e-flex e-con e-child\" data-id=\"053fcca\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-494cd7a elementor-widget elementor-widget-text-editor\" data-id=\"494cd7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-financiera-enero-abril-2018.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-enero-agosto-2018.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-diciembre-2018-y-SIPLAN-3er.-cuatrimestre.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1738\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1738\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2017 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1738\" class=\"elementor-element elementor-element-0889f63 e-con-full e-flex e-con e-child\" data-id=\"0889f63\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf96654 elementor-widget elementor-widget-text-editor\" data-id=\"bf96654\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-abril-2017.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-agosto-2017.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-diciembre-2017.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1739\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1739\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2016 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1739\" class=\"elementor-element elementor-element-ab474a7 e-con-full e-flex e-con e-child\" data-id=\"ab474a7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd85444 elementor-widget elementor-widget-text-editor\" data-id=\"bd85444\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-abril-2016.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-gestion-enero-agosto-2016.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-de-Gestion-Enero-Diciembre-2016.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-17310\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-17310\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2015 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-17310\" class=\"elementor-element elementor-element-6cfdb56 e-con-full e-flex e-con e-child\" data-id=\"6cfdb56\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aacac95 elementor-widget elementor-widget-text-editor\" data-id=\"aacac95\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/info-de-gestion-enero-abril-2015.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-enero-agosto-2015.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-enero-diciembre-2015.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-17311\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"12\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-17311\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2014 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-17311\" class=\"elementor-element elementor-element-90f32a0 e-con-full e-flex e-con e-child\" data-id=\"90f32a0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5baa177 elementor-widget elementor-widget-text-editor\" data-id=\"5baa177\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-enero-abril-2014.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/Informe-de-gestion-enero-agosto-2024.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-enero-diciembre-2024.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-17312\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"13\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-17312\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2013 <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-17312\" class=\"elementor-element elementor-element-9301f6e e-con-full e-flex e-con e-child\" data-id=\"9301f6e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59e5c6b elementor-widget elementor-widget-text-editor\" data-id=\"59e5c6b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"literales-grid\"><div class=\"literal\"><h6>Primer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/info-de-gestion-enero-abril-2013-.pdf\">1.er<\/a><\/p><\/div><div class=\"literal\"><h6>Segundo cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/info-de-gestion-enero-agosto-2013.pdf\">2do<\/a><\/p><\/div><div class=\"literal\"><h6>Tercer cuatrimestre<\/h6><div class=\"ub_divider_line\">\u00a0<\/div><p><a href=\"https:\/\/ces.gob.gt\/wp-content\/uploads\/2025\/09\/informe-enero-diciembre-2013.pdf\">3.er<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\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\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=\"elementor-section elementor-top-section elementor-element elementor-element-bd17bc1 elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"bd17bc1\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe6d951\" data-id=\"fe6d951\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fe7ad3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe7ad3e\" data-element_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=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b630db1\" data-id=\"b630db1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ae947fc\" data-id=\"ae947fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-3ba3f31\" data-id=\"3ba3f31\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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\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>Transparencia presupuestaria \/ Art\u00edculo 4 Rendici\u00f3n de Cuentas Ley Org\u00e1nica del Presupuesto &#8211; Decreto N\u00famero 101-97 el Congreso de la Rep\u00fablica de GuatemalaTodos los entes contemplados en el art\u00edculo 2 de la presente Ley, que manejen, administren o ejecuten recursos, valores p\u00fablicos o bienes del Estado, as\u00ed como los que realicen funciones de direcci\u00f3n superior,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4734,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-12742","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/12742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/comments?post=12742"}],"version-history":[{"count":59,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/12742\/revisions"}],"predecessor-version":[{"id":16938,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/12742\/revisions\/16938"}],"up":[{"embeddable":true,"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/pages\/4734"}],"wp:attachment":[{"href":"https:\/\/ces.gob.gt\/index.php\/wp-json\/wp\/v2\/media?parent=12742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}