SciELO - Scientific Electronic Library Online

vol.25 issue56El poder de los alcaldes en México: control partidario de los gobiernos locales y desempeño electoral, 1991-2006 author indexsubject indexsearch form
Home Pagealphabetic serial listing  

Services on Demand




Related links

  • Have no similar articlesSimilars in SciELO


Región y sociedad

On-line version ISSN 2448-4849Print version ISSN 1870-3925


LAGUNES LOPEZ, Oscar Nicasio  and  PINEDA PABLOS, Nicolás. El arte de contar cuentos y rendir cuentas: La revisión de las cuentas públicas del Gobierno de Sonora, 2004-2010. Región y sociedad [online]. 2013, vol.25, n.56, pp.231-268. ISSN 2448-4849.

This article examines the oversight of public accounts in five agencies of the Sonora State Government between 2004 and 2012. The research question is how effective is the audit carried out by the Superior Institute of Audit and Inspection (ISAF) in combatting the misuse of public resources. Upon reviewing the legal framework, we found that ISAF does not have the power to sanction; this activity is carried out by the State General Comptroller, an office that reports to the Executive. Moreover, an analysis of the observations, resolutions and sanctions mentioned in performance reports presented by ISAF showed that, during the period studied, no observations at all were made to the Office of the Executive and that, in other government agencies, the number of observations increased, but the number of those resolved decreased. Finally, there is no information linking unresolved observations to the sanctions applied by the office of the Comptroller. The general conclusion is that, due to the structural design of the oversight process, which turns the application of sanctions over to the Executive Power, the audits carried out by ISAF, although they inhibit the misuse of resources in the lower levels of the state administration, do not prevent embezzlement of funds in the upper levels.

Keywords : public audit; public account; accountability; corruption; sanctions; Government of Sonora; Mexico.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )


Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License