Federal Superior Audit Office (ASF)

Federal Superior Audit Office (ASF)
Name	Federal Superior Audit Office
Native name	Auditoría Superior de la Federación
Formed	1999
Jurisdiction	Mexico
Headquarters	Mexico City
Chief1 name	Juan Manuel Portal Martínez
Chief1 position	Auditor Superior

Federal Superior Audit Office (ASF) The Federal Superior Audit Office (ASF) is Mexico's supreme audit institution responsible for auditing federal public resources, budget execution, and compliance with legal obligations. The ASF operates within the constitutional framework shaped by the Constitution of Mexico, reporting to the Chamber of Deputies (Mexico), interacting with entities such as the Secretariat of the Treasury and Public Credit and the National Institute of Statistics and Geography. Its work has featured in high-profile political debates involving figures like Andrés Manuel López Obrador, Enrique Peña Nieto, and institutions such as the National Autonomous University of Mexico and the Supreme Court of Justice of the Nation.

History

The ASF traces origins to auditing reforms following the 1994 political shifts that culminated in the 1999 transformation of the Contaduría Mayor de Hacienda into an autonomous auditing office, paralleling reforms in other countries like the United Kingdom National Audit Office, the United States Government Accountability Office, and the Federal Court of Audit (Germany). Its evolution intersected with major Mexican events including the Zapatista Army of National Liberation uprising aftermath, the 2000 presidential transition from Ernesto Zedillo to Vicente Fox, and the 2006 electoral controversy involving Felipe Calderón. Subsequent legal reforms in 2005 and 2017 expanded ASF competencies, influenced by international standards from the International Organization of Supreme Audit Institutions and by peer review mechanisms like those of the Organization for Economic Co-operation and Development and the Inter-American Development Bank.

Legal Framework and Mandate

The ASF derives authority from the Constitution of Mexico and statutes such as the Organic Law of the Federal Public Administration and the Law of the Auditoría Superior de la Federación. Its mandate includes auditing entities bound by the Federal Budget and Fiscal Responsibility Law, examining programs like those of the Secretariat of Social Development, the Secretariat of National Defense, and the Mexican Social Security Institute. The ASF's remit covers federal entities, decentralised agencies such as the National Water Commission, and state-level interactions governed by instruments like the Fiscal Coordination Law. International cooperation accords with bodies like the World Bank, International Monetary Fund, and the United Nations Development Programme inform its anti-corruption and transparency obligations under frameworks exemplified by the United Nations Convention against Corruption.

Organizational Structure

The ASF is led by an Auditor Superior appointed by the Chamber of Deputies (Mexico), supported by technical units comparable to divisions in the Government Accountability Office and the Auditor General of Canada. Internal organs include the Technical Board, Offices of Auditing, the Legal Affairs Office, and specialized units for performance audits, financial audits, and compliance audits. The ASF interacts with the Federal Electoral Institute (now the National Electoral Institute), the Federal Judiciary Council, and oversight committees of the Chamber of Deputies (Mexico) and the Senate of the Republic (Mexico). Regional liaison occurs with state auditors and institutions like the Institute for Social Research (UNAM) and the National Institute of Public Administration.

Functions and Audit Activities

The ASF conducts financial audits, performance audits, and compliance reviews, applying standards from the International Standards of Supreme Audit Institutions and cooperating with entities such as the Inter-American Convention Against Corruption. Audit subjects include the Ministry of Health (Mexico), the Pemex, the Federal Electricity Commission, public procurement overseen by the Public Procurement Directorate, and social programs like Prospera (program). The ASF issues audit reports, recommends reparations involving the Ministry of Public Administration (Mexico), and coordinates with prosecutorial bodies like the Attorney General of Mexico and the Fiscalía General de la República when irregularities suggest criminal conduct. It also evaluates fiscal expenditures tied to international projects financed by the Inter-American Development Bank and the World Bank.

Notable Audits and Findings

High-profile ASF audits have scrutinized expenditures linked to the Pemex refinery projects, the New International Airport for Mexico City project controversies involving the Grupo Aeroportuario de la Ciudad de México, and procurement irregularities in programmes run by the Secretariat of Health (Mexico), attracting attention from administrations of Felipe Calderón, Enrique Peña Nieto, and Andrés Manuel López Obrador. Audits revealed irregularities in infrastructure contracts connected to firms such as Odebrecht and implicated public officials tied to allegations investigated by the Attorney General of Mexico. The ASF's findings on budgetary deviations and unaccounted resources influenced legislative debates in the Chamber of Deputies (Mexico) and investigations by the Senate of the Republic (Mexico) and resonated with civil society watchdogs such as Transparencia Mexicana and international monitors like Transparency International.

Oversight, Accountability, and Criticism

The ASF's independence and effectiveness have been subject to scrutiny by actors including the Chamber of Deputies (Mexico), the Senate of the Republic (Mexico), the Supreme Court of Justice of the Nation, and non-governmental organizations like Fundar, Center for Analysis and Research and Centro de Investigación y Docencia Económicas. Critics cite challenges in enforcement when interacting with the Ministry of Finance and Public Credit and prosecutorial limits involving the Fiscalía General de la República. Reforms debated in the Congress of the Union and proposals from think tanks such as the Mexico City Policy Center and academic institutions including El Colegio de México address resource constraints, legal remedies, and coordination with international regimes like the Organisation for Economic Co-operation and Development anti-bribery instruments. Supporters point to collaboration with the International Organization of Supreme Audit Institutions and peer audits with the Audit Commission of the European Union as evidence of professionalization.

Category:Auditing