Municipal oversight: a comparative study in Sinaloa against international contexts

Abstract

In the year to the continuous improvement of public administration has set in recent times from the INTOSAI depoliticize the civil service and achieve higher standards of efficiency and effectiveness in government agencies. Therefore, these letters provide a description of the audit from the analysis of international environmental organizations (UN and INTOSAI) and Mexico (ASF and ASOFIS) and future directions, in specific ways to generate added value through ORFISA of each federal entity to the public administration of the municipality. In efforts amid crisis have resulted in fiscal deficit from the 7o’s to today. The study focuses its main goal in a redefinition of the role of government, alternative analysis and design of new public policies, focusing on actions to be undertaken by the Mexican State looking to generate added value to provisions adopted in the last thirteen years the Constituent Assembly in Mexico, designed to strengthen an institution of highly professional and independent audit, with strong impact on public policy, management exercise at all three levels of government and encouraging a genuine political debate. It was considered an exploratory and descriptive public account until 2012 of the ı8 municipalities with a qualitative methodology, quantitative, and a population of :o firms contrasted independent audit offices of ASE in Sinaloa, with the application of an instrument designed and worked through DYANE 4. The result shows that today is induced to municipal governments to stop operating in a vacuum and face from the first decade of the century limits on diversion of funds and corruption. Converting ASF and Sinaloa ASE key players in promoting accountability, transparency and rule of law, being these external control bodies federal and state government stronghold of the audit function in Mexico.