FONCOMUN recalculates its indices due to the creation of the Sangani district

The Ministry of Economy and Finance (MEF) modified the distribution indices of the Municipal Compensation Fund (FONCOMUN) for Fiscal Year 2026, in order to incorporate the new district of Sangani, created in the province of Chanchamayo, department of Junín. The measure was adopted through Ministerial Resolution No. 391-2026-EF/50, signed on August 31, 2026, by Minister Elmer Cuba Bustinza and published in the Wednesday, September 2, 2026 edition of the Official Gazette El Peruano.

The regulation modifies the FONCOMUN distribution indices corresponding to resources not originating from the fund increase (RNPIF) and resources originating from the fund increase (RPIF), at the level of each municipality, which had been approved through Ministerial Resolution No. 073-2026-EF/50.

Creation of the district and legal framework

The new district of Sangani was created by article 2 of Law No. 32729, with its capital in the populated center of Santa Rosa. Its incorporation into the FONCOMUN distribution is based on Law No. 27555, which authorizes the MEF to reassign fund resources to new districts created or to be created nationwide, which implies the modification of distribution indices and the transfer of the amounts corresponding to each resulting jurisdiction.

The recalculation is governed by the Regulations of Law No. 27555, approved by Supreme Decree No. 031-2002-EF, whose articles 6 and 9 establish that the new allocation is carried out regarding all jurisdictions affected by the creation of the new district and that the sum of the indices of the new demarcations must coincide with the sum of the indices prior to the creation.

Calculation and approval of the new indices

The calculations were performed by the General Directorate of Public Budget of the MEF based on official information provided by the National Institute of Statistics and Informatics (INEI), sent via Official Letter No. 000790-2026-INEI/JEF. The approval is based on numeral 52.1 of article 52 of Legislative Decree No. 1440, which empowers the MEF to approve the FONCOMUN distribution indices through ministerial resolution.

The resolution further provides that the regulation and its annex shall be published on the MEF digital portal (www.gob.pe/mef) on the same date as its publication in the Official Gazette El Peruano.

Scope of the measure

The modification affects all municipalities impacted by the creation of the district of Sangani, whose distribution indices are recalculated for the 2026 fiscal year. Key elements of the regulation include:

• Incorporation of the district of Sangani (Chanchamayo, Junín) into the distribution of FONCOMUN.
• Recalculation of the RNPIF and RPIF indices for each municipality.
• Reallocation of resources between the jurisdictions of origin and the new district.
• Publication of the regulation and its annex on the MEF digital portal.

The measure, endorsed by the Minister of Economy and Finance, Elmer Cuba Bustinza, ensures that the new district of Sangani receives the resources corresponding to it from the Municipal Compensation Fund, in line with the legal framework regulating the reallocation of funds to the country’s new territorial demarcations.

Source: Official Gazette El Peruano, Legal Norms, Year XLIII No. 19495, Wednesday, September 2, 2026, p. 14 (official reference: Ministerial Resolution No. 391-2026-EF/50, ref. 2549590-1).