Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República Quiz

Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República

The Ley Orgánica del Sistema Nacional de Control (LOSNC) is a foundational legal framework in Mexico, which establishes a comprehensive system of internal control and audit management led by the Contraloría General de la República (CGR), the nation's supreme auditing authority. This legislation, enacted with Decree No. 879 from January 6th, 2004, aims to strengthen transparency, accountability, integrity, public administration, and fiscal responsibility within government institutions.

Función y objetivos de la CGR

Established under Article 129 of the Mexican Constitution, the CGR oversees the federal executive branch, ensuring compliance with financial, administrative, and budgetary regulations through systematic audits. Its objectives include promoting efficiency in expenditures, preventing fraudulent practices, detecting irregularities, evaluating programs, and guaranteeing proper resource allocation.

Estructura y funciones de la CGR

Directed by the President of the Republic, the CGR comprises six units:

1. Servicio Auditoría Fiscal y Administrativa (SAFA): Responsible for performing audits related to finance, accounting, assets, liabilities, revenue, expenses, personnel, patrimony, and property rights.
2. Unidad de Tramites Normativos y Jurídicos (UTNJ): Develops technical opinions and provides recommendations for further investigations if necessary; maintains general oversight of legislative norms affecting government action.
3. Servicio de Información y Prevención de Riesgos Financieros (SIPRF): Monitors financial risks across all levels of government and makes suggestions for risk mitigation strategies.
4. Unidad Técnica de Evaluación (UTE): Performs performance evaluation studies and assessments on federal government entities.
5. Secretaría Técnica (STECH): Provides support services such as human resources management, administrative operations, and information systems maintenance.
6. Departamento de Investigaciones Internas (DII): Carries out criminal and civil pertinent investigations when fraudulent acts come into notice during official audits.

Protocolo de la CGR

Once a fiscal year concludes, the CGR follows a specific protocol involving three stages:

1. Auditorías: Examination of the accounts or records of agencies, departments, and other organizations receiving funds from the treasury, based on statutory requirements and applicable laws.
2. Investigaciones: Actions aimed at discovering potential misconduct related to the handling of public resources, while also encouraging transparency and good governance among employees.
3. Planeamiento y presupuestos: Ensuring adequate planning and budget preparation according to established standards, with due consideration given to program alignment and effectiveness measures.

Impacto de la LOSNC y la CGR

Since its implementation, the LOSNC has positively impacted several aspects of Mexican society, including increased government transparency, better oversight over finances, and reduced corruption. For instance, in the area of education, the CGR identified and reported cases of unauthorized contractors being hired without following required bidding procedures, consequently recovering millions of dollars for the benefit of students. Moreover, in healthcare, improper billing processes were detected, leading to the correction of issues concerning the National Institutes of Healthcare.

By providing valuable insights derived from independent reviews of numerous sectors, the CGR reinforces public trust and empowers citizens to make informed decisions regarding their elected officials and government policies. Additionally, it promotes accountability among public servants and encourages them to act responsibly in managing taxpayers’ money effectively.