The Evolution of Public Finance and Accountability in Mexico
Conclusions
After examining the history of the comptroller and public finance in our country, we can conclude that a crucial aspect was undermined: the integrity with which our ancestors made their tributes. Caregivers were trusted more than their word or honor not to abuse their power, demonstrating a remarkable ability to manage positions of power without succumbing to abuse.
On the other hand, it is astonishing to learn that the pre-Hispanic tax system, particularly the Aztec system, was highly productive and might surprise those accustomed to other taxation methods.
Over time, we observed how the colonial era served as a transition in taxation methods. In my opinion, this period saw the collapse of the true meaning of taxation. Senior officers handling such accounts lost faith and the culture of wanting to help the people, leading to a totalitarian abuse of power by the Spanish.
It was not until after independence that conditions and a certain order were established regarding these mandates. Even before that, the abuse of power was immense. Although review systems were accurate and well-structured, both people and managers were undermined, as were revision policies such as the “visit” and the impeachment trial.
In more recent times, the comptroller and the treasury, so to speak, have gained territory within budget review and emerged as an administrative institution.
The fact that the Comptroller was established as a department, but not as a Secretariat, speaks volumes. It was expected that this new administrative agency would be essentially technical in nature, or rather, merely administrative.
This is emphasized in a commemorative booklet: “The Comptroller General’s Office, whose purely administrative mission somewhat distances itself from noisy, conspicuous manifestations of all…”
In other words, the Comptroller had been designed to implement necessary improvements in the functioning of public administration, thereby taking responsibility for leading the federal government’s administrative reform.
Along with its mission of moralizing State service, the Comptroller is also responsible for improving the administrative functions of the state and ensuring their constant update. Thus, we can conclude that the comptroller emerged as an administrative method and, with the passage of time, became the head of review for all public agencies responsible for public improvements.
This historical journey leads us to a point where we can view the comptroller as the defender of public expenditure and the guardian of its integrity. However, current authorities and agencies often fail to protect anything. A clear example is the Auditor General of the Federation’s significant comment on these institutions, stating that all claims made in any audit process are disregarded. This only reinforces our belief that while time has passed, the culture and methods of exploiting power have not. Therefore, we hope that what will be reformed is not merely the structure, but the culture of the high command.
References
- The Comptroller and Internal Control in Mexico
- José Trinidad Lanz Cárdenas
- ED. Economic Culture Fund