The needs of users of governmental financial information involve specific and precise objectives, because government assets are transformed with the provision of services, and these should be oriented to the optimization of budgetary and financial resources for the benefit of society and distribute those benefits in a better way. To count the functions and activities of the government supports their theory of mutual funds, using eight types of funds, classified in "three groups: a) Government Funds; b) Background Owners; and c) Trust Funds; and two sets of accounts: fixed assets and long-term debt” Mejia (1981).