El marco legal de la fiscalización de las cuentas públicas del gobierno del estado de Sonora: Un estudio exploratorio

This article analyzes the legal framework of the public accounts audit in the state of Sonora. The result is that such legislation does not specify with clarity how it should be the audit process, since there ambiguous time limit sets for certain actions performed around the audit of public accounts... Deskribapen osoa

Egile nagusia: Lagunes López, Oscar Nicasio
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Centro de Estudios Sociales y de Opinión Pública, CESOP 2012
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Laburpena: This article analyzes the legal framework of the public accounts audit in the state of Sonora. The result is that such legislation does not specify with clarity how it should be the audit process, since there ambiguous time limit sets for certain actions performed around the audit of public accounts. The laws concerning the audit of public accounts do not defi ne concepts such as inspection and auditing, which makes some of the concepts used in these laws unclear. The penalties provided for these laws are insuffi cient and the powers granted to Institute of Audit and Inspection very limited and insuffi cient, because the institute can not apply administrative sanctions to diminish the unlawful and discourage the misuse of public sources within agencies of the Sonora State government.