Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management

Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management

Given the relevance of the Inspection in the municipal governments of the State of Sonora, and considering the recent Report of Results of the Public Account, issued by the Superior Institute of Audit and Inspection (ISAF, for its acronym in Spanish) regarding the Fiscal Year 2020 for the Cajeme Cit...

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Autores principales: Valle Luna, Pedro Benoni, Monterde Valenzuela, María de los Ángeles, Polanco Cavazos, Marco Antonio
Formato: Online
Lenguaje:spa
Publicado: Posgrados de la División de Ciencias Económica Administrativas 2022
Acceso en línea:https://indiciales.unison.mx/index.php/Indicial/article/view/30
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spelling oai:https:--indiciales.unison.mx-:article-302022-10-03T17:43:37Z Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management Resultado de la Auditoría de Desempeño 2020 en el Ayuntamiento de Cajeme: Eficacia, Eficiencia y Transparencia en la Gestión Pública Municipal Valle Luna, Pedro Benoni Monterde Valenzuela, María de los Ángeles Polanco Cavazos, Marco Antonio Auditoría de Desempeño Eficacia Eficiencia Transparencia Performance Audit Effectiveness Efficiency Transparency Given the relevance of the Inspection in the municipal governments of the State of Sonora, and considering the recent Report of Results of the Public Account, issued by the Superior Institute of Audit and Inspection (ISAF, for its acronym in Spanish) regarding the Fiscal Year 2020 for the Cajeme City Counsil, arises the interest of analyzing the results of the Performance Audit of that Municipality, the main item, which led the aforementioned state auditing body to propose a rating of 66 in its Public Account, which shows in general terms, a non-effective performance, and a non-efficient exercise of Public Expenditure in relation to most of the goals set forth in the Budgetary Program for Fiscal Year 2020. In this research work, we will provide information about the results of the Performance Audit performed to the Cajeme City Counsil regarding its Budgetary Program for Fiscal Year 2020, determining how such results have an impact on the Cajeme community, addressing too the relevance of the attention to the legal obligations of Transparency in the effective and efficient conclusion of the programmatic goals, in order to offer recommendations from a professional and citizen point of view, that may be useful for the strengthening of the Municipal Public Management. Dada la relevancia de la Fiscalización en los gobiernos municipales del Estado de Sonora, y considerando el reciente Informe de Resultados de la Cuenta Pública, emitido por el Instituto Superior de Auditoría y Fiscalización, respecto al Ejercicio Fiscal 2020 para el Ayuntamiento de Cajeme, surge el interés de analizar los resultados de la Auditoría de Desempeño de dicho Ayuntamiento, rubro principal, que llevó al citado órgano fiscalizador estatal a proponer una calificación de 66 en su Cuenta Pública, la cual muestra en términos generales, un desempeño no eficaz, y un ejercicio del Gasto Público no eficiente en relación a la mayoría de las metas planteadas en el Programa Presupuestario del Ejercicio 2020. En este trabajo de investigación, aportaremos información sobre los resultados de la Auditoría de Desempeño realizada al Ayuntamiento de Cajeme respecto a su Programa Presupuestario del Ejercicio 2020, determinando como dichos resultados repercuten en la comunidad Cajemense, también abordaremos la relevancia que guarda la atención de las obligaciones legales de Transparencia en la conclusión eficaz y eficiente de las metas programáticas, con el fin de ofrecer desde un punto de vista profesional y ciudadano, recomendaciones que puedan ser de utilidad para el fortalecimiento de la Gestión Pública Municipal. Posgrados de la División de Ciencias Económica Administrativas 2022-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articulo evaluado por pares application/pdf https://indiciales.unison.mx/index.php/Indicial/article/view/30 Indiciales; Vol. 1 Núm. 3 (enero-junio) (2022): REVISTA INDICIALES; 78-85 10.52906/ind.v1i3- enero - junio spa https://indiciales.unison.mx/index.php/Indicial/article/view/30/38 Derechos de autor 2022 Pedro Benoni Valle Luna, María de los Ángeles Monterde Valenzuela, Marco Antonio Polanco Cavazos; Miguel Ángel Vázquez Ruiz
institution Indiciales
collection OJS
language spa
format Online
author Valle Luna, Pedro Benoni
Monterde Valenzuela, María de los Ángeles
Polanco Cavazos, Marco Antonio
spellingShingle Valle Luna, Pedro Benoni
Monterde Valenzuela, María de los Ángeles
Polanco Cavazos, Marco Antonio
Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management
author_facet Valle Luna, Pedro Benoni
Monterde Valenzuela, María de los Ángeles
Polanco Cavazos, Marco Antonio
author_sort Valle Luna, Pedro Benoni
title Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management
title_short Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management
title_full Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management
title_fullStr Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management
title_full_unstemmed Results of the 2020 Performance Audit in the Cajeme City Council: Efficacy, Efficiency and Transparency in Municipal Public Management
title_sort results of the 2020 performance audit in the cajeme city council: efficacy, efficiency and transparency in municipal public management
description Given the relevance of the Inspection in the municipal governments of the State of Sonora, and considering the recent Report of Results of the Public Account, issued by the Superior Institute of Audit and Inspection (ISAF, for its acronym in Spanish) regarding the Fiscal Year 2020 for the Cajeme City Counsil, arises the interest of analyzing the results of the Performance Audit of that Municipality, the main item, which led the aforementioned state auditing body to propose a rating of 66 in its Public Account, which shows in general terms, a non-effective performance, and a non-efficient exercise of Public Expenditure in relation to most of the goals set forth in the Budgetary Program for Fiscal Year 2020. In this research work, we will provide information about the results of the Performance Audit performed to the Cajeme City Counsil regarding its Budgetary Program for Fiscal Year 2020, determining how such results have an impact on the Cajeme community, addressing too the relevance of the attention to the legal obligations of Transparency in the effective and efficient conclusion of the programmatic goals, in order to offer recommendations from a professional and citizen point of view, that may be useful for the strengthening of the Municipal Public Management.
publisher Posgrados de la División de Ciencias Económica Administrativas
publishDate 2022
url https://indiciales.unison.mx/index.php/Indicial/article/view/30
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