The Constituent Congress promulgated the Political Constitution of the United Mexican States on February 5, 1917 in Querétaro. When we talk about the Constitution, we find that it is the most important legal principles and the fundamental basis of the Rule of Law. The word Constitution has two major meanings: Constitution is synonymous with reality and expresses the concrete way of being and should be of a state unit, in this sense every State has a Constitution, but it also means a fundamental legal norm, it includes the basic principles of the structure of the State and its relations with individuals. The French declaration of the Rights of Man and of the Citizen of 1789 reads: “the society in which there is no guarantee of the rights of man, nor established the separation of state powers, has no Constitution”.
Constitutionalism originates from three great movements that arose between the 17th and 18th centuries: the English Revolution (second half of the 17th century); the French Revolution (started in 1789), and the Independence of the United States of America (1776). Movements that were characterized by being libertarian, and in this sense they will impact the state structures.
On the other hand, it is worth remembering almost two hundred years after its origin, that in Constitutionalism the attribution of supervision appears in the Constitution of Cádiz of 1812, it is reiterated in 1824, and it passes to that of 1917. Subsequently -20 years later- It is called Superior Audit of the Federation, from December 20, 2000, with constitutional principles. The ASF is today a dynamic, technical, specialized institution with management autonomy and consolidated, which has managed to maintain the highest standards of professionalism and efficiency in the superior control of federal resources, coupled with the certainty that its work has been remote of external and internal influences, is in short one of the great advances of our Constitution in the rendering of accounts, thanks to the constituents for having created this noble Institution.
On the other hand, superior control, although with other names and structures, was maintained in the various constitutional documents that governed our country until the fall of the Second Mexican Empire and the consolidation of the Mexican State. The General Accounting Office of the Treasury, contemplated in the Constitution of 1857, made its way to the constitutional text of 1917, which, in its original text, granted the power to the General Congress to issue the Organic Law of the General Accounting Office of the Treasury and, in a manner exclusively, empowered the Chamber of Deputies to oversee its proper functioning, through an ex profeso Commission. The General Accounting Office, headed by Gregorio Guerrero, operated until September 2, 2001, when it became the Superior Audit Office of the Federation, with the integration, operation, and powers contemplated in Article 79 of the Constitution, which were strengthened with the constitutional reform on anti-corruption of May 2015, which allows it to audit the transfer of federal resources to federal entities and municipalities, evaluate compliance with federal plans and programs and issue recommendations to improve public management, among others, which are developed in the Oversight and Accountability Law of the Federation.
Accountability and government control, together with good governance, are constants in our constitutional history, since they guarantee the correct and transparent exercise of public resources, observing, clarifying and, where appropriate, sanctioning their incorrect use.
He has held various professional and academic positions, including: Head of the Regional Coordination and Institutional Relations Unit of the Federal Authority for the Development of Special Economic Zones, Internal Comptroller, Federal Court of Fiscal and Administrative Justice, Auditor Special Federalized Expenditure, in the Superior Audit of the Federation, Head of the Coordination Unit with Federative Entities (of the SHCP Member of the Governing Board of the SAT General Coordinator of the work of the National Tax Convention held in 2004 representing the Secretary of Finance Secretary of Finance of Oaxaca President of the National College of Economists Professor of Economic Policy, Public Sector Economics and State Finance at the Faculty of Economics of the UNAM, since 1978. Due to his outstanding experience as a public servant, as well as in the academic field, the Superior Auditor has various publications ones, among which are: Equity and fiscal effort, the Mexican experience (2006) Citizen participation and social control (1994) Fiscal federalism in Mexico 1989-1994 (1994) Social and economic factors of corruption (1993).
Since 1979 he has collaborated for various local and national print media. Currently, he participates with opinion columns in important media such as El Financiero and the weekly Eje Central.
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