WHAT’S NEXT

A week ago we delivered to the Surveillance Commission of the Chamber of Deputies the Report of Results of the Superior Audit of the Public Account 2020, which concludes the third presentation of 866 individual reports, which add up in the three deliveries, a total of 1,616 audits – including 9 evaluations of public policies and a study. 
Typical of the audit processes, there is a high expectation in public opinion regarding the magnitude of the findings derived from the audits. Questions arise about the possible administrative and criminal consequences that may arise from the observations described in each of the individual audit reports.  
The observations derived from the audits define the nature of the findings of the audit: these can range from the detection of errors or omissions of an administrative or documentary nature, to the possible existence of damage to the public finances. Subsequently, this can be clarified by the audited entities, in the follow-up stage, giving way to a second stage, which is executed by an independent area to which it formulates the observations, that is, the Special Audit of Follow-up, Reports and Investigation.  
This strategic division of labor allows us to have a neutral and objective review of the findings of the audits carried out by the areas of financial compliance or federalized spending, since the reviews executed by the performance area only give rise to recommendations with another nature. 
It should be noted that the elements identified as possible deficiencies or irregularities in the performance of the audited entities are called observations. This term encompasses all aspects that will be subject to clarification processes. 
It should be borne in mind that the over-audit does not culminate in the presentation of the results of the individual reports. The Law on Oversight and Accountability of the Federation establishes the stages to be followed, in order to guarantee all parties involved due process and legal certainty. 
This is that the interaction between the audit institution and the audited entities enters a new phase marked by law from the notification of the results of the audits by the ASF. This begins a period of 30 days for the audited entities to submit information and considerations to attend, promote or solve these observations. Subsequently, a period of 120 days elapses in which the ASF exhaustively analyzes this information in the guiding context of the observations made to the audited entities. If these observations are not resolved, it is then appropriate from that moment to carry out the appropriate legal actions. 
On the other hand, in the follow-up of complaints of facts before the Attorney General’s Office, it is important to specify that they are presented until the ASF has the elements established by the applicable laws in criminal matters, considering the high evidentiary standard required for the investigation of possible illicit acts, and once the administrative phases of the audit have been completed.  
It is of the utmost importance that the interpretation of audit results take into account the entire audit process. The observations of the ASF point to the audited entities problems detected or lack of information that must be corrected to prove the correct use of public resources. In this task, as well as in the execution of audits, the ASF develops a professional, neutral, apolitical and excellent work that guarantees strict compliance with the law in the exercise of our powers. 
brunodavidpau@yahoo.com.mx 



Original source in Spanish