Fiscal Institutions in Mexico: A Historical Assessment

Abstract

This article assesses the historical facts of the institutions in charge of observing and controlling public proceeds in Mexico. It will look into the Accounting Tribunal Agency of New Spain in 1524, the High Accounting Agency in 1824, and the High Audit Federation Agency in 2000, as well asrecent reforms of 2009. Today, the government allows, the latter aforementioned agency, more ways of controlling fiscal corruption.