Abstract

ACOSTA, Yahir. Proposal for three constitutional reforms to improve the audit of public resources. Cuest. Const. [online]. 2018, n.38, pp.113-141. ISSN 1405-9193.  https://doi.org/10.22201/iij.24484881e.2018.38.11877.

This document reviews the recent ammendments of Articles 79, 116 and 122 of the Mexican Constitution. It identifies and evaluates the inconsistencies generated by the reforms of May 26 and 27 of 2015 regarding the guiding principles of the audit workperformed by the Federal Audit Office (Auditoría Superior de la Federación) and subnational audit offices. My hypothesis is that both reforms have created a contradiction between the above mentioned articles in respect to the principles of annuality and posteriority. In addition, these reforms also missed the opportunity to resolve a long-standing inconsistency with the principle of definiteness. This article concludes putting formard a proposal for three reforms to Articles 79, 116 and 122, respectively which will give more coherence and balance to the Mexican Constitution, and above all, will give more legal certainty to both audited entities and auditing bodies.

Keywords : Federal Audit Office; Ammendment; Mexican Constitution; Guiding Principles; Annuality; Posteriority; Definiteness.

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