IMPLEMENTATION OF THE GENERAL GOVERNMENTAL ACCOUNTING LAW (GGAL) IN THE MUNICIPALITIES OF SONORA. 2019-2020
Abstract More than twelve years after the enactment of the General Law of Government Accounting (LGCG) there is progress in its implementation in the three levels of government, however, at the municipal level the late reforms have presented problems for its implementation. The objective of this...
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| Formato: | Online |
| Lenguaje: | spa |
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UNIVERSIDAD DE SONORA
2023
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| Acceso en línea: | https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/317 |
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| Sumario: | Abstract
More than twelve years after the enactment of the General Law of Government Accounting (LGCG) there is progress in its implementation in the three levels of government, however, at the municipal level the late reforms have presented problems for its implementation.
The objective of this work is to show the progress and challenges in the implementation of the General Government Accounting Law (GGAL) in the municipalities of Sonora, present a quantitative and comparative analysis of compliance with said Law based on the results reports (2019 and 2020) carried out by the Institute of Auditing and Control of the State of Sonora (IAC).
As a methodology, the comparative study was used, of a quantitative nature, to inquire about the advances in the implementation of the LGCG, this includes the case study of 15 municipalities of the State of Sonora, carrying out the review and analysis of the results reports. of the public account.
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