Our firm has supported different State and Municipal Public Administrations through Audit and Consulting Services for the effective and efficient solution to their needs, based on professionalism and quality.
- Audit to the State and Municipal Public Accounts, Decentralized and Deconcentrated Bodies.
Our responsibility is to provide an opinion on the examination of the financial statements that constitute the Public Accounts of the State and Municipal Government of its Decentralized and Deconcentrated Bodies, based on the result of the audit conducted in accordance with the International Auditing Standards (ISAs)
On the other hand, the ISAs require a study and evaluation of the Internal Control system established by the State in the different Secretariats and in their Decentralized and Deconcentrated Bodies, in order to determine the nature, extent and opportunity that we will provide to the auditing procedures required to support our opinion on the corresponding financial statements.
- Special auditing for specific areas.
Overhaul of the budgetary exercise
An analysis is done through “Balance Scorecard” to measure the fulfillment of goals, plans or programs. With the results, we prepare a management report for each Decentralized or Decentralized Secretariat or Agency assigned.
Se realiza un análisis mediante “Balance Scorecard” para medir el cumplimiento de metas, planes o programas. Con los resultados, elaboramos un informe de gestión de cada Secretaría u Organismo Descentralizado o Desconcentrado asignado.
Overhaul of special projects
As part of the expert services, special reviews are carried out with the aim of detecting and / or preventing irregularities, improper use of resources, fraud, situations of breach of trust and, in general, to avoid patrimonial damage to the detriment of the entity.
This type of review also has the character of a forensic audit to provide evidence to initiate trials, lawsuits and other legal proceedings. The results obtained are ratified in judicial processes.
- Assistance in transition processes.
Special assistance to the Delivery-Reception processes of the State and Municipal Governments
Before the entry of the new Public Administrations, we advise the new officers in the Delivery-Reception process to receive the human, financial and patrimonial resources that the outgoing officials deliver in order to constitute the starting point of action for the new ones in charge of his new responsibility as a public official.
Advice on the content of the Administrative Delivery Act Reception and its annexes
At the beginning of the public management of the State Governments, special reviews are carried out in sensitive areas such as health or education derived from the acts signed together with the outgoing officials in order to define responsibilities.
Delivery process – reception
- Reviews and Computer Science Auditing
- Review and diagnosis of the computer systems with which the State Government operates (purchases, payroll, payments, licenses, concessions, safeguards, delivery-reception).
- Review of the databases in which the information of the State Government and backup procedures are stored, analyzing the reliability, security and integrity of the stored data.
- Diagnosis of data center equipment, analyzing hardware configurations, physical location of servers and current equipment.
- Validation of the processes used to record the data and the modification procedures, in order to guarantee their integrity.
- Validation of the physical existence of the employees of the different payrolls of the Government of the State, in order to detect personnel who are on the payroll but who do not work in any department.
- Analyze the validity of the perceptions of unionized and non-unionized personnel, assignment of commissions, permits, among others, according to the formally established.
- Studies of Payroll Computer Systems.
- Locate, analyze, evaluate and document the various payroll computer systems used by state government agencies to detect areas of opportunity for savings and improvement.
- Collect the specific information of each payroll system.
- Analyze the general processes of payroll preparation.
- Document the procedures for calculating the perceptions and deductions.
- Make comparisons and diagnostic syntheses between the different computer systems.
- Payroll Auditing
Review of the databases of the payroll systems used by the Government of the State to manage the staff at their service, through its different Secretariats (Administration, Health, Education and Infrastructure).
Irregularities will be detected through the audit in aspects such as::
- Duplications of personnel in the payroll
- High salaries (first percentile)
- Cross-paid commissions with duplications
- Cross-paid commissions with high salaries
- Most frequent incidents
- Incidences of larger amounts
- Undue incidents
- High, low and changes in the teaching career
- Moves of assignment and reassignment of categories
- Extra hours outside of regulations
- White Books
The Government and its government officials, as public persons, are obliged to report, explain and justify their actions through the White Books to prevent and anticipate future requirements of the different audit instances.
These have become the first front to leave transparent, complete and detailed records of the actions, verifying the normative and procedural compliance of public resources for their documentation, monitoring, evaluation, as well as error detection. Knotted to this, the White Books propitiate to the public servants the tranquility of which their acts were based on legal aspects, of management and of budgetary order.
Besides leaving documentary evidence of the development and results achieved by the plans, programs, projects and actions of the government, they also include other relevant issues, classified as transcendental by the public servants.
- Compliance with Public Works Regulations and Federal Funds..
- Review of protocols for the application of federal funds on major items exercised by the state in FOSEG, FAFEF and Ramo 23.
- Assistance in the resolution of observations related to the annual reports of the oversight bodies (Superior Audit of the Federation, Secretariat of Public Function, Superior Audit of the State, Internal Control Organs).
- Analysis of recurrent observations and design of strategies to reduce or avoid them.
- Resolution of disputes and claims.
- Assistance in the resolution of disputes arising from the closure of works, claims or settlements.
- Alternative methods of dispute resolution.
Methodology and Analysis
- Audit of Public Work.
Review of major works:
- Base budgets.
- Bidding rules.
- Modifying agreements.
- Estimates and work documents.
- Work settlements
- Penalties that have not been made effective.
- Review of compliance with the terms of contracts entered into.
- Preparation of technical expertise of works.
- Advice on the contracting of work management services and supervision of work.
- Internal Audit of Public Work.
- On-site audit following the progress of the work in order to prevent regulatory deviations.
- Documentary audit of work including estimates and logs.
- Audit by random sampling to settlements.
- Review and update of manuals, policies and procedures in the different areas in order to adapt them to the policies of the new administration.
- Bidding Processes.
- Diagnosis of the current situation of the bidding processes.
- Review of current platforms for bidding and development of improvement projects, including reliability and computer security tests.
- Registration, classification and monitoring of the complaints of the bidders.
- Legal Support to the Government Regulation.
Within public administrations, it is necessary to have clear and precise rules that allow the fulfillment of the obligations of the governors in front of the governed. There are administrative arrangements, such as regulations, decrees and agreements that follow a diverse legislative process and do not require the approval of the legislative body.
We have extensive experience in the development of administrative regulations, such as:
- Internal regulations
- Regulations of laws passed by Congress
- Administrative decrees
- Advice on Public Audit and Performance Processes.
The exercise of public expenditure requires efficient controls that allow the public servant to have certainty of the adequate fulfillment in the governmental duties.
Due to the diversity of funding sources with which Public Institutions count, the detail becomes complex, since each resource has a specific norm to comply with.
Therefore, specialized technical advice is needed in the implementation of preventive and corrective actions that allow for the support of audits that the public entity receives constantly from all the auditing bodies (State, Federal, Superior Audit Office of the Federation or State).
- Courses and Workshops Public Regulations.
We teach courses and workshops on how to develop and interpret administrative and legal texts, providing the necessary bases for the preparation of human capital, whose function is the application of the various regulations that the public servant must observe in his performance.
It is considered a necessary and primordial function within the three levels of government, executive, legislative and judicial, autonomous public bodies, universities and organized groups in general.
Methodology and Analysis