The health of the population is one of the fundamental pillars of any country, which implies meeting basic needs and ensuring governmental security and efficiency. In the case of Mexico, these decisions are made within a comprehensive legal and administrative framework known as the Rule of Law. Accountability and public integrity are essential for any democracy, as reflected in the Mexican Revolution of 1917, which introduced positive changes in the country, such as the recognition of social rights like free education, agrarian reform, and labor rights.
Throughout Mexico's history, the different constitutions have always included an accountability scheme in the management of public resources. Tax and budget control has been a central objective of constitutionalism, evolving over time into the current institutional designs. Modern constitutions establish specific actions for the country's future, defining principles and priorities. The crucial document for evaluating the actual objectives and priorities of a government is the Budget, as it details public spending priorities, its transparent management, and the corresponding evaluation.
Change processes, whether political, social, or economic, have repercussions at different levels, impacting both institutional and social aspects. Changes in laws and regulations generate transformations in the environment of individual and family life, influencing living conditions, access to education, employment, and strengthening the social environment of individuals.
Public auditing has been a crucial tool to ensure efficiency and equity in the use of state resources, reflecting the constant search for mechanisms for this purpose. With the constitutional reforms of 1999 and 2015, the Superior Audit Office of the Federation (ASF) expanded its functions to evaluate not only the proper application of resources but also the effectiveness in achieving the objectives of higher auditing. Since 2018, the ASF has successfully strengthened these functions, ensuring efficient management of public resources in Mexico.
