versión impresa ISSN 0187-7372
This paper examines two topics related to the review of the public accounts of the administration answerable to the governor of the State of Sonora. One involves the shortcomings and deficiencies found in the revision of public accounts and how observations are made. The second involves seeing whether, in the case of observations, sanctions are applied and the damage is repaired. To this end, we analyze the observations of the report on results for 2004 and 2005 and examine the settlement procedures and the sanctions applied. The findings show that there are important faults in the process and that it is vague and diffuse in solving the deficiencies detected and applying sanctions.
Palabras llave : Accountability; audit; public accounts; local government; Sonora.