Mexican National System of Control and Contraloría General de la República

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

The Ley Orgánica del Sistema Nacional de Control establishes the framework of oversight and accountability within Mexico's government through its main institution, the Contraloría General de la República. This national system aims to ensure transparency, efficiency, and compliance with legal regulations across all federal entities.

History and Evolution

The origins of the Mexican Federal Audit Office can be traced back to 1867 when President Benito Juárez created an independent office called the Department of Public Revenue. Over time, this entity evolved into various audit agencies until it was transformed into the current Contraloría General de la República by the Constitution of 1917. However, this constitutional provision did not specify an organic law for the institution, leading to the enactment of the first Organic Law in 1992. Subsequent revisions have been made to strengthen the institution's power and independence, culminating in the most recent version, published in December 2016.

Mission and Functions

The primary mission of the CGR is to oversee public resources, promoting integrity and effectiveness in the administration and management practices of federal institutions. Its functions include auditing financial accounts, evaluating operations, reviewing programs, preventing conflicts of interest, detecting irregularities, fraud, misuse, waste, and abuse of public funds, and providing recommendations aimed towards improving administrative and operational processes.

Structure and Independence

The CGR has a hierarchical structure led by the General Comptroller of the Republic who serves as the head of the National System of Control. Each member of the CGR is appointed individually to their position by the Senate upon nomination by the Executive Branch. To maintain institutional autonomy, the CGR operates independently from other levels of government, including the executive, legislature, and judiciary, ensuring objective impartiality in performing its assigned tasks.

Collaborations and Relationships

An essential aspect of the National System of Control is collaboration between the CGR and other authorities like federal, state, municipal, and foreign auditors, as well as international organizations such as Inter-American Development Bank, World Bank Group, and United Nations. These relationships contribute to knowledge sharing while reinforcing the principles of accountability and transparency.

Much progress has been achieved since the creation of the National System of Control; however, challenges remain due to complex economic realities, political circumstances, and evolving social dynamics. In order for the CGR to fulfill its role effectively, there must be ongoing support and cooperation among stakeholders, fostering trust in good governance practices throughout Mexican society.