After Gerardo Lozano, former director of the Financial Compliance area of the Superior Audit Office of the Federation (ASF), showed his disagreement over changes to the Internal Regulations of this supervisory body, resulting in his resignation from the position, the ASF argued that his work never It has focused on people but on areas, while defending that this entity enjoys, by constitutional and legal mandate, technical and managerial autonomy in relation to its internal organization.
Through an information card, the ASF asserted that the recent reforms to the Internal Regulations, in which the power to prepare Technical Opinions for criminal complaints from the Audit Areas to the Special Monitoring Audit is transferred, is given with the In order to strengthen the comprehensive inspection process with objectivity, impartiality, and transparency in the accountability process, in addition to preventing any conflict of interest that may eventually arise.
Likewise, it was said that it is in the monitoring area when all the legally necessary elements are available to fully establish and motivate the filing of a criminal complaint, the clarification and resolution process to which the audited entities are entitled is resolved first and, Once this stage is concluded and if it is the case, proceed to the determination of criminal actions, thereby giving legal certainty to both the ASF and the audited entity.
He added that the filing of criminal complaints is not the work of a single person or area, and that the complaints that are going to be presented will not fall for any reason on the decision of one person, since for this there is a working group where Personnel from the Special Audits of Financial Compliance, Federalized Expenditure, and Follow-up participate, as well as the Legal Affairs Unit.
“The determination of the present administration has been (…) to prevent possible conflicts of interest towards the interior as well as to avoid that the audit areas are judge and party; That is why the Special Follow-up Audit was created in 2018, which gave greater meaning and consistency to the different stages that make up the superior audit. The only thing that remained pending was what was referred to in the technical opinions, which materialized with the reform of the Internal Regulations ”.
Reference-www.eleconomista.com.mx