Resumo

UHTHOFF LOPEZ, Luz María. The Treasury Inspector's Office and the Attempt to Control the Budget in Mexico, 1917-1932. An Approach. Secuencia [online]. 2009, n.74, pp.81-101. ISSN 2395-8464.  https://doi.org/10.18234/secuencia.v0i74.1077.

Establishing the Treasury Inspector's Office formed part of the institutional changes implemented by post­revolutionary government to ensure and centralize the Treasury Department. The armed struggle had affected its functioning, which led to the scattering of internal revenue offices, the disappearance of taxpayers and little control over expenses, among other anomalies. This department was intended to supervise all the offices and customs offices that collected federal taxes and oversee the handling of the public resources of the secretariats, departments and other federal government offices. All the public administration proceedings involving public resource management went through this office. This highlights the executive branch's interest in reinforcing its pre­eminence in the budgetary process. This branch had extraordinary faculties in treasury issues, which gave it enormous scope for setting taxes and carrying out spending.

Palavras-chave : Secretary of Finance; budgetary control; corruption.