The Comptroller in Mexico: Origins, Functions, and Early Development
The Opinion of Alberto Hijar y Haro
Trials of this author with reference to the origin of the comptroller in Mexico reveal the government’s desire to establish the purpose of improving tax administration methods. Although the reform commission had originally thought of setting a direction to control the Secretary of Finance, it failed. Having been with that body would not be as radical an improvement as was intended.
The reorganization included the elimination of the Inland Revenue system in which a single unit managed the treasury secretary of public funds and carried out a review of its own actions.
It was putting into practice the principle that the clerk of an institution should not yet be comptroller.
Another reason that I consider to pursue the reorganization was undertaken to address accounting and the role gloss had not exercised properly. It blew after only arriving documents and accounts of the operations, thus giving the new department needed actual control functions on the implementation of budgets written.
The Article by Alberto J. Pani
Pani began his speech by mentioning that the new Department of the Comptroller, of “strange name,” he says, was born into the Law of Ministries and State Departments of December 1917. “As this is undoubtedly one of the most important steps governments that have existed in Mexico since the date on which national independence was consummated, toward efficiency, economy and morality of public administration and law as well respective regulatory-even reproduced by every newspaper in the country can run the plight of official documents, for which extensive reading every cobwebs always seem to have in his eyes I will allow, in this paper, a synthesis the said law.
The author comments that the term “comptroller” is pure-blooded, and invokes the etymological roots to represent their idea. Then, he goes on, saying he had long accounts of the Treasury having been a “difficult to disentangle skein, creating a loophole to punish administrative faults and immorality. Arise when administrative reform was created after the revolutionary triumph on Porfirianism has ended a long tradition financial: that the management of public funds, management of national assets and responsibility for accounting and gloss, let of the hands of the General Treasury of the Nation, or the Finance Secretariat is subordinated. “Who could imagine the tremendous amount of political power since the commandments paying these conditions were able to give the charge of the Treasury, agency audit of all other bodies of executive power without being audited, to turn by any of them.
In May 1910 they separated accounting functions and gloss of the Treasury and allocated to the new Management Accounting and gloss, but as Pani says, was incorporated into the Ministry of Finance, reform had greater effects: the “minister of finance with the money in the right hand and supporting vouchers of expenditures on the left … he was” in a position to exercise Christian charity towards those without it percatare of it.”
With the Department of the Comptroller, emphasizes Pani, has cut its root, has “left hand amputee powerful political figure, arbiter and master of the national finances …”. Pani not only had a very clear idea of the causes that gave rise to the Comptroller, but also its aims and functions, “suffice to say, to synthesize the main functions of efficiency of the Department of Audit, it unifies, simplifies and standardizes the accounting officer so that the Chief Executive “may be fully, promptly and adequately informed the Inland Revenue on the matter.
The Comptroller General’s Office
This officer was her head of department and his appointment and removal corresponded to the president of the republic. Flavio A. Bojorquez, comptroller general in 1921, moved into the office one year of intense activity, including direct agreements with the Auditor General Officer and principal leaders of other offices.
On January 1, 1925, Luis Montes de Oca was appointed general counting. In 1927 and 1932, he ceded the position to controllers of the federation, July Freyssinier Morin, who held the post of auditor general, and the comptroller general, Rafael Aguirre Manjarrez.
The General Audit
Composed of various audits and sections that carried out the duties of the department, was the center manager of the same and she was subjected to any matter that was not a mere formality.
In this, under the purview of the Auditor General, the signing of the partners, notes, and telegrams that revolved around the department, with the exception of authorizations, whose firm was entrusted to a sub-auditor.
Audits and sections that made up the general audit were:
- Registry correspondence
- Registry staff to handle cash
- Accounts
- Audit log warrants
- War and Navy
- Military gloss
- Civil Gloss
- Section of public debt
- Audit Inspection
- Services Special Account and Statistics
- Legal Advisory Department
- Safety
- Supplier
- Archive
- Regional Audits
- Section reviewing pension
- Press
- Complaints section