A History of Mexican Public Finance and Governance
Creation of the Directorate General of Taxes
The decree of December 6, 1853, privatized management to the sections set in the Secretary of Finance and created a separate office under the name of Directorate General of Taxes. This directorate oversaw indirect and direct contributions. Stagnant incomes would be subject to another address to be set later.
On December 7 of that year, regulations for the directorate were established, identifying the faculty as the direct approval and release of administrative overhead.
Without the director’s approval, other administration costs and salaries under the desk could not be incurred. Expenses exceeding five hundred dollars required the director to seek government approval.
This obligation of the section chiefs ensured that employees of the offices under his command submitted monthly cash cuts as well as the general statement of revenue and expenditures. Meanwhile, the treasury and all other offices not subject to the directorate had to submit quarterly reports to form the new ditch of values.
Establishment of the Court of Auditors
To continue the references incidentally being made regarding the accounting of finances, more must be said about the decree of November 26, 1853. This decree ordered the establishment of a court of accounts, irrespective of the amount on which the court should address.
As a division of the court of accounts, major accounting was established. This division was responsible for annotating the accounts of the offices of finance. If these accounts were capital, they were referred directly to the largest accounting of their respective accounts. Those that were collecting foreign funds were redirected in the same term, through its directors and of the general treasury.
Suppression of the Court of Accounts and Restoration of Major Accounting Finance
The decree of October 10, 1855, established the plant and powers of the accounts. These would be the same, with a plant employee and wages, as given by the law of 1826, but returned to the authority of law.
A third reform decree of 1867 addressed the plant accounts without determining anything more with respect to their powers. This caused, even though the repeal of November 26, 1853 by October 10, 1855, some provisions to continue to be considered in force, such as the time allowed for estate offices to submit their accounts made directly to the accounting major.
Implementation and Results of Inland Revenue Rules from Reinstatement of the Federal System
The first important testimony about the constituted review on the status of the main branches of public finances was the separation from Manuel Paino, Secretary directed his successor.
Moreover, Guillermo Prieto read in some reports as Secretary on the adoption of a double-entry system and a reference to tax. The joint liability of the treasurer and cashier counter derived from each of them a key with which to monitor such funds. Finally, it was decided that the treasury monitor all government employees handling funds to ensure better management and to report to the secretary of the branch due to postponements that have been granted for this purpose, suspending the payment of salaries to employees.
Without saying, most of the accounts were no longer broken, and there is a confusion that is deemed advisable to create only one section for payment.
C. The Control of Public Officials’ Liability
In the same way that the impeachment trial was studied in the knowledge of its essence, nature, and purpose of studying the behavior of public servants and public service exercised by the proper application of the law, always putting their personal interests below the public interest that they are bound to protect, the area comprises the competition authority’s constitutional representative body.
This is only the beginning of the operation whose area of responsibility differs from the legality of what is suggested: implementing a system of accountability of public officials.
The Constitution of Apatzingán
To have a tool that would allow the taking of urgent measures of government in all the liberated territories, and also facilitate the development of political and ideological cohesion, at the initiative of Morelos, on September 15, 1813, representatives from the liberated areas met in the Congress of Chilpancingo.
Delegates expressed their sympathies for liberal ideologues and both classic texts of the French Revolution, the French constitutions of 1793 and 1795, as well as recent discussions of the Cortes of Cadiz where the Constitution had emerged from the Spanish Monarchy, March 19th, 1812. During the war of independence, Congress did not have enough stability and security for the proper discharge of its functions. The harassment of the enemy forced the relocation of Congress to Apatzingán city. From here, legislators penalized the migratory issue and issued the Constitutional Decree for the freedom of the Mexican American of October 22, 1814, the historic document known as Mexico’s first Constitution.
The Constitution of Apatzingán proclaims the independence of Mexico, rejects the monarchy, and establishes a republic. It is the principle of popular sovereignty, organized a republican government of three branches which replaces the Board of Zitácuaro. Morelos was appointed executive manager and is head of tax appeals from the Indians. It proclaims the fundamental rights of man and the citizen, equality before the law, all these concepts characteristic of European bourgeois liberalism.