The Cuban government published an updated version of the this Wednesday in the Official Gazette, which incorporates the amendments approved in July 2026 and governs the creation, organization, and operation of entities funded with resources from the State Budget.
The text, approved by the Council of Ministers, appeared in the , published on November 4, 2026, in compliance with the mandate set forth in the First Final Provision of Decree 162, approved on July 24, 2026, and published in the Ordinary Gazette No. 91 the day before.
The original decree was approved on May 5, 2025, and signed by Prime Minister Manuel Marrero Cruz. Its first publication occurred in the Ordinary Gazette No. 32 on April 8, 2026, and it came into effect 30 days later. This special edition from Wednesday includes the revised text following the modifications introduced by Decree 162/2026.
The regulation applies to the agencies of the Central State Administration, the budgeted national entities, the local administrations of the People’s Power, and the entities attached or subordinate to them.
According to the first article of the decree, its purpose is to regulate "the definition and general principles for their creation, organization, and functioning; the designation, structure, and classification; and the economic and financial treatment" of the legally designated budgeted units.
Budgeted units are classified into two categories: "pure" units, fully funded by state funds, and those with "special treatment," which cover part or all of their expenses with their own revenues and receive state subsidies when they report a negative financial result.
The Council of Ministers maintains exclusive authority to create, merge, transfer, transform, or dissolve these entities. Proposals for organizational changes must be submitted to that body through the Directorate for System Improvement and Management Organs, which is subordinate to the prime minister, at the request of the Minister of Finance and Prices.
Among the powers of the head of each budgeted unit, the decree includes the approval of spending indicators, the use of material and financial resources, the opening of bank accounts, the creation of expense centers, and the signing of economic contracts. The specifically expanded Article 38 to allow these heads to enter into service contracts with their own workers for professional activities, construction maintenance, and similar tasks.
The participation of workers in economic-financial planning and control is outlined in the decree as a functional and organic principle of these entities.
The Cuban budgeted sector encompasses approximately 2,443 units, including hospitals, schools, and state administration bodies, which account for more than 50% of the active workforce in the country's state sector.
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