TRASCENDER, CONTABILIDAD Y GESTIÓN
Delia Margarita Montijo Esparza
45
Núm. 9 / septiembre – diciembre del 2018
Abstract
The implementation of the Accounting Harmonization will provide useful information for better decision making, encourage investment through trust, improvement of public administration, citizen satisfaction, control mechanisms, combat and abatement of corruption.
The objectives of the accounting harmonization are: • Facilitate decision making.
• Homogeneity of financial information.
• Establishment of standards for the efficient management of public expenditure.
• Record of operations in an automatic, harmonic, specific way of accounting operations.
In 1986, the Public Sector Committee (PSC), now known as the International Public Accounting Standards Board (IPSASB), was created. In 1997, the IPSASB developed a program elaborating 21 NICPS addressed to public entities which must follow the accrual basis based on IAS; In 2002, the approval process of the 21 IPSAS and a glossary of terms was finalized. (Buch Gómez & Cabaleiro Casal, 2006: 3)
In 2008, the General Law on Government Accounting was published, this Law proposes the creation of a system of accounting and financial information of the homogeneous public sector in the three levels of government.
The objective of this Law is to establish a common regulatory framework that is applicable at each level of government.
On May 7, 2008 a Decree was published in the Official Gazette of the Federation that reformed several articles of the Constitution, with three main objectives: 1. Increase the quality of Public Expenditure, 2. Prevent multi-year expenditures for infrastructure investment projects, 3. Achieve the strengthening and accountability.
In 2009, the National Accounting Harmonization Council (CONAC) was created. Its purpose is to follow up on the criteria which will govern government accounting, this will allow us to measure the efficiency, economy and efficiency of public expenditure and revenue.
The control of public resources is regulated by the Political Constitution of the United Mexican States, the Organic Law of the Federal Legislative Power and the Federal Higher Examination Law.
In order to carry out the inspection process, these inspection bodies must apply auditing standards and procedures, they must carry out a work program, as well as the application of different types of audits.
Keywords: accounting harmonization,
accountability and transparency.