The Evolution of Public Finance in Mexico: From Centralization to Decentralization (1829-1831)
The Centralized System of Public Finances (1829)
The organizational system of public finances introduced by the Act’s fundamental structure of an apartment building and grounds account for rents divided into sections whose leaders played key roles in their respective branches counters as functions that had belonged to him. General contadurias were also extinguished and training budgets were established.
The treasury was called the Army General Treasury and Public Finance. This administration was entrusted with the distribution of public funds either directly or through the General Commissioners or any other employees in the states.
Income managers had to give their liquid product in each of the respective police stations and transmit the general treasury these states of their stocks at the beginning of each month so as to form and publish monthly and annual data such as found all inputs, outputs, and existence of the flow of the federation.
All these accounts were to be paid for further gloss on the accounts which would be understood with the immediate responsibility through its government on the comments and queries that may be due to them in a state of accountability to the House of Representatives so that Congress can issue the appropriate resolution.
The Overthrow of the Centralized System
Overthrown the constitutional management was established in 1829 by the government of Anastasio Bustamante and holds the portfolio of finance Rafael Mangino who also had been chief accountant, accountant general treasury minister, and then treasurer. As indicated already had accounts on opposite wings ideas contained in the law of centralization so that when the post of treasury secretary try to minimize the good results were achieved with this system.
Within this same report on the proposed reforms aimed at expressing that unless radical reforms were made to the Inland Revenue system of organization would be useless the efforts of the organization.
Likewise argued that it was also possible that the department has reason and established by the secretary exercised fiscal functions that the law confers causing all this clutter that was seen in most of the accounts and the impunity with which they could misappropriated by the long period of public funds.
In the second report of Finance challenged the centralized system established by law. In part of this report to be submitted to propose reforms to Congress.
The fairness of the system of centralized administration was put on show by Matias Romero, who thought it was a satisfactory system.
The Creation of the Revenue Department (1831)
Established in the law of 26 January 1831, this was intended to address the inspection of all branches of finances which was administered by the federation accounts, except central government post.
He was also appointed general state formation of values, bone the first part of the general account, with four employees and who corresponded training budgets.
The CEO of income is immediately understood by the administration of all incomes and economic management were required to make representations to the executive orders he deemed illegal or harmful to the estate.
The previous offering was like accountants who also had to report in writing to the director general if any of their rulings were contrary to law. The determination of the director suffered the same effects if it insisted it was the duty but the counter in the corresponding branch pass your copy to the exposure of the government.
Finally, a third means of control was that on 30 June each year is the talk scrupulous review of accounts and stocktaking.
The Settlement of Commissioners (1831)
Adapted to the system and decentralization was followed in all its consequences as being necessary to organize the sales offices in the states called the law of 1831 which established the general police public credit and finance war.
Powers of the commissioners were collecting and distributing the flows belonging to the federation, subject to the orders of the treasury, to intervene in the courts collecting box offices of the federation were in place from the residence of the police stations, to fulfill the commission or government orders relating to the service of the estate, except rent administration of gunpowder and snuff and damage class and hierarchical descent on the maritime customs, postal and lottery.
The activity of the police employees were governed by the following means of control, granting of bail, collegiality for counters treasurers, observations of these and suspend them in extreme cases.
The collegiality of the counters treasurers was that both items should say books, assessments and other documents being issued.
As it operates when the orders of the Commissioners were opposed to laws or government regulations, accountants still had to declare in writing the legality of those under penalty of being responsible for carrying out such orders.
Finally, by popular action granted to every citizen could accuse any of them to the respective authorities to the employees of the police stations or misappropriate public funds did not meet the exact duties.