Resumo

JAUREGUI, Luis. Budgets, ministers and Treasury reports in Mexico. 1825-1855. A public expenditure perspective. Estud. hist. mod. contemp. Mex [online]. 2014, n.48, pp.03-38. ISSN 0185-2620.

As in other countries, in Mexico the beginnings of the allocation of public resources were difficult. The men of that period called "budget" an incomplete and general record of what each ministry was to spend; public expenditures had little to do with public incomes. This paper analyses the administrative difficulties faced by Mexico's first governments to construct what was to become a "budget". The conclusions are that the complicated administration of the Mexican treasury was unable to implement an expenditure program guided by a budget. Minister Manuel Payno (1855) had a novel idea that points toward an innovation of the financial administration inherited from colonial times.

Palavras-chave : Budget; Mexican Treasury; Treasury reports; budget; nineteenth-century Mexico.