Law Of Supervision And Accountability Of Accounts Of The Federation

Original Language Title: Ley de Fiscalización y Rendición de Cuentas de la Federación

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AGREEMENT by which the Manual of Perceptions of the Public Servants of the Dependencies and Entities of the Federal Public Administration is issued

FEDERATION LAW ENFORCEMENT AND ACCOUNTABILITY LAW

Official Journal of the Federation 29 May 2009

Last reform published DOF June 18, 2010

On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.

FELIPE DE JESUS CALDERÓN HINOJOSA, President of the United Mexican States, to its inhabitants known:

That the Honorable Congress of the Union, has served to address the following

DECREE

"THE GENERAL CONGRESS OF THE MEXICAN UNITED STATES, DECREES:

THE FEDERATION ' S AUDIT AND ACCOUNTABILITY LAW IS SET UP.

Single Article.- The Federation's Taxation and Accountability Act is issued.

TITLE FIRST

General Provisions

Single Chapter

Article 1.- This Law is of public order and aims to regulate Articles 74, fractions II and VI, and 79 of the Political Constitution of the States. United Mexicans on the review and audit of the Public Account.

The audit of the Public Account includes the revision of revenues, expenditures, including subsidies, transfers and donations, funds, fiscal expenditures, and public debt; the management, custody and enforcement of federal public resources, with the exception of federal units, as well as other financial, accounting, patrimonial, budgetary and programmatic information that institutions (a) to be included in such a document, the applicable provisions.

The audit of the Public Account has the object of evaluating the results of the financial management of the audited entities; checking if the provisions were observed in the Budget, the Revenue Act and other applicable legal provisions, as well as the practice of performance audits to verify compliance with the objectives and targets of the federal programs, in accordance with the rules and principles of subsequent, annuity, legality, definition, impartiality and reliability.

Article 2.- For the purposes of this Act, the following definitions are:

I. Higher Audit of the Federation: The Federation's Higher Taxation Entity referred to in Articles 74, fractions II and VI, and 79 of the Political Constitution of the United Mexican States;

II. Performance audits: verification of compliance with the objectives contained in the federal programs by estimating or calculating the results obtained in qualitative or quantitative terms, or both;

III. Camera: The Chamber of Deputies of the Congress of the Union;

IV. Commission: the Audit Commission of the Upper Audit of the Federation of the Chamber;

V. Budget Committee: the House Committee on Budget and Public Account;

VI. Public Account: the Federal Public Account referred to in Article 74, fraction VI of the Political Constitution of the United Mexican States;

VII. Federal public authorities: persons of federal public law with autonomy in the exercise of their functions and in their administration, created by express provision of the Political Constitution of the United Mexican States;

VIII. Federative Entities: the States of the Mexican Republic and the Federal District;

IX. audited entities: Union Powers, federal public entities, and jurisdictional bodies that are not part of the Judicial Branch of the Federation; federative entities, municipalities, and political-administrative bodies of the territorial districts of the Federal District that administer or exercise federal public resources; including their respective departments; and Para-state and paramunitial entities; entities of interest public, other than political parties; mandants, presidents, trustees, trustees, trustees or any other similar legal entity, as well as public or private mandates, funds or trusts when they have received any title, federal public resources, however they are not considered parastatals by the law of the matter and even if they belong to the private or social sector and, in general, any entity, natural person or moral, public or private, which has collected, collected, managed, managed or exercised resources federal public, including those of a private legal person who are authorized to issue tax deductible receipts for donations intended for the purposes of their purposes;

X. Top fiscalization or audit: the faculty of the Federation's High Audit Office to review and evaluate the content of the Public Account;

XI. Financial Management: the actions, tasks and processes that, in the execution of the programs, the audited entities perform to capture, collect or obtain public resources under the Revenue Act and other applicable provisions, as well as to manage, manage, protect, exercise and apply the same and other funds, assets and resources, in terms of the Budget and other provisions applicable;

XII. Financial Management Advance Report: The report that yields the powers of the union and federal public entities on a consolidated basis through the Federal Executive, to the House on the physical and financial advances of the federal programs approved for the corresponding analysis of this House, presented as a specific section of the second quarterly report of the financial year corresponding to the one referred to in Article 107 of the Federal Budget Law and Tax liability;

XIII. Report of the Result: the Report of the Result of the Review and Fiscalization of the Public Account;

XIV. Competent control instance: the control and control areas within the audited entities or any instance that performs functions similar;

XV. Revenue Law: the Revenue Act of the Federation of Fiscal Year in Review;

XVI. Budget: The Federation of the Federation of Fiscal Year's Budget in Review;

XVII. Programs: those mentioned in the Law of Planning, in the Federal Law of Budget and Accountability and the contents of the Budget, based on which the audited entities carry out their activities in compliance with their privileges and the federal public expenditure is presumed;

XVIII. Public servants: those mentioned in the Political Constitution of the United Mexican States and in the Federal Law on Administrative Responsibilities of the Public servants, as well as those considered as such by the constitutions of the States, the Statute of Government of the Federal District and other laws of the Federative Entities, which are responsible for the administration or exercise of resources federal or both, and

XIX. Unit: the Commission's Evaluation and Control Unit.

The definitions provided for in Article 2 of the Hacendaria Federal Budget and Liability Act shall apply to this Law.

Article 3.- The review of the Public Account is in charge of the Chamber, which is supported for this purpose in the Higher Audit of the Federation, as it has The audit of the account.

The Higher Audit of the Federation has technical and managerial autonomy in the exercise of its powers and to decide on its internal organization, functioning and resolutions, in accordance with the provisions of this Law.

Article 4.- The audit of the Public Account carried out by the Higher Audit of the Federation is carried out after the end of each financial year fiscal; it has external character and is therefore independently and autonomously carried out in any other form of control or audit carried out by the competent control bodies.

Article 5.- In the absence of any express provision in this Law, the Federal Law on Budget and Liability will be applied in an extra and in the way. The Law of Revenue; the Fiscal Code of the Federation; the Federal Law of Administrative Procedure; the Federal Law of Administrative Responsibilities of Public Servants, and the Budget, as well as the relative provisions of the federal, substantive and procedural common law.

The Federation's High Audit Office shall issue the criteria for the execution of audits, which shall be subject to the provisions laid down in the This Law and its publication in the Official Journal of the Federation.

Article 6.- Public servants and natural or moral persons, public or private, who capture, receive, collect, manage, manage, exercise and protect federal public resources, must meet the requirements of the Higher Audit of the Federation during the planning, development of the audits and the follow-up of the actions that it issues within the deadlines established in this Law, in accordance with the procedures laid down in the laws and without prejudice to the competence of other authorities and the rights of users of the financial system.

When this Law does not provide for a deadline, the Higher Audit Office of the Federation may fix it and shall not be less than 10 working days or more than 15 working days from the date of the the day following the date of receipt of the respective requirement.

When derived from the complexity of the information requirements formulated by the Higher Audit of the Federation, a longer period is required to be The latter, on a proposal from the audited entities, may jointly determine the time limits for the delivery of the information, which shall be non-renewable.

When public servants or individuals do not comply with the requirements referred to in this Article, unless there is a legal provision or judicial mandate that is prevent, the holders of the areas responsible for the practice of audits and visits of the Higher Audit of the Federation will be able to impose a minimum fine of 650 to a maximum of 2000 days of minimum daily wage in force in the Federal District. The recidivism shall be punishable by a fine of up to twice the amount already imposed, without prejudice to the need to attend to the respective requirement.

The fines provided for in this article shall also apply to third parties who have engaged in public works, goods or services through any legal title with the audited entities, when they do not deliver the documentation and information required by the Federation's High Audit Office.

The fines referred to in this article shall not be imposed, where the failure of the public or private servants to comply with the fines is derived from causes other than their own. responsibility.

The fines set out in this Law will have the character of tax credits and will be fixed in liquid quantity. The Treasury of the Federation shall be responsible for making its recovery effective in terms of the applicable provisions. In the event that they are not paid within forty-five working days following their notification, the Federation's Treasury will order the administrative procedure of execution to be applied, in order to obtain its payment.

Article 7.- The content of the Financial Management Advance Report will refer to programs in charge of the powers of the Union and federal public authorities, to understand the degree of compliance with the objectives, goals and satisfaction of needs in them, and will contain:

I. The accounting flow of revenue and expenditure at June 30 of the year in which the Federation's expenditure budget is exercised, and

II. The progress of program compliance based on the indicators approved in the Federation's expenditures budget.

The Federation's Higher Audit Office will conduct an analysis of the Financial Management Advance Report 30 days after the date of its submission and will deliver it to the Commission.

TITLE SECOND

From Public Account Fiscalization

Chapter I

General Provisions

Article 8.- The Public Account shall be filed within the period provided for in Article 74, fraction VI of the Political Constitution of the United Mexican States and, in accordance with Article 53 of the General Government Accounting Act, it shall contain at least:

I. Accounting information, with the following unaggregation:

a) Financial Situation Status;

b) State of variation in public finances;

c) Status of changes in the financial situation;

d) Reporting on contingent liabilities;

e) Notes to financial statements;

f) The analytic status of the asset;

g) Analytic status of debt and other liabilities, from which the following classifications will be derived:

I. Short and long term, as well as internal and external origin;

II. Funding sources;

III. By hiring currency, and

IV. By creditor country;

II. Budget information, with the following unbundling:

a) Analytic income state, from which the economic classification presentation will be derived by source of financing and concept;

b) Analytic status of the exercise budget exercise from which the following classifications will be derived:

I. Administrative;

II. Economic and for the purpose of the expense, and

III. Program-programming;

c) Net borrowing, financing less amortization, which will result in classification by its internal and external origin;

d) Debt interests;

e) A flow of funds that summarizes all operations and fiscal stance indicators;

III. programmatic information, with the following unaggregation:

a) Spending by programmatic category;

b) Programs and investment projects, and

c) Results indicators;

IV. Qualitative analysis of the fiscal stance indicators, establishing their link with the objectives and priorities defined in the field, in the program Annual economic:

a) Budget revenue;

b) Budgetary expenses;

c) Fiscal Posture;

d) Public debt, and

V. The information referred to in fractions I to III of this article, organized by dependency and entity.

Only the deadline for the submission of the Public Account may be extended, when the Federal Executive's request is considered, sufficiently justified by the House or by the Permanent Commission, the Secretary of Finance and Public Credit must appear in any case to report the reasons that motivate him. In no case shall the extension exceed thirty calendar days. In this case, the Higher Audit of the Federation will count, consequently, with the same additional time to present the Report of the Result.

Article 9.- In order to integrate the Public Account, the Legislative and Judicial Powers and the federal public authorities will make it possible to arrive with due anticipation. Federal Executive, through the Secretariat, the information requested by the Secretariat.

Article 10.- The basis and rules for the discharge of supporting documents and evidence, for the purpose of destruction, custody or custody of those who are required be retained, microfilm or processed electronically, shall be determined by the National Council for Accounting Harmonisation in terms of the provisions of Article 43 of the General Government Accounting Act.

Microfilms and files stored by electronic processing referred to in the preceding paragraph shall have the value, if any, of the legal provisions applicable to the operations in which those are applied.

Article 11.- The Federation's High Audit Office shall retain the Public Account for each fiscal year and the corresponding Result Report in its possession, as long as they do not prescribe their powers to finance the liabilities arising from alleged irregularities in the operations under review. The copies of the decisions in which they are responsible and the documents containing the criminal complaints or complaints, which have been formulated as a result of the alleged criminal acts, shall also be kept. which would have been evidenced during the review.

The Federation's Higher Audit Office will issue rules of a general nature to destroy the documentation that it covers in its archives after ten years, as long as it is microfilmed, digitised, scanned or backed by some other means.

The above mentioned paragraph may only be given if the information is public, confidential or has elapsed 2 years after it ceased to be reserved.

The documentation of a different nature to that related to the review of the Public Account, may be destroyed after 5 years, provided that it does not affect the recognition of the rights of workers to the service of the Higher Audit of the Federation.

Chapter II

From Public Account Fiscalization

Article 12.- The Public Account audit is intended to:

I. Evaluate financial management results:

a) If the applicable legal provisions on government registration and accounting systems were complied with; procurement of services, public works, acquisitions, leases, conservation, use, destination, affectation, disposal and disposal of movable and immovable property; warehouses and other assets; material resources, and other standards applicable to the exercise of public expenditure;

b) If the collection, collection, administration, custody, management, exercise, and application of federal resources, including subsidies, transfers, and donations, and whether the acts, contracts, conventions, mandates, funds, trusts, provision of public services, operations or any act which the audited entities, whether they hold or carry out, related to the exercise of federal public expenditure, have been adjusted to legality, and if they have not caused damage or damage, or both, against the Federal Public Finance or, as the case may be, the assets of federal public entities or federal parastatal entities;

II. Check whether the Revenue and Budget Act exercise has been adjusted to the criteria outlined in them:

a) If the amounts corresponding to revenue and expenditure, were adjusted or correspond to the concepts and respective items;

b) If the programs and their execution were in accordance with the terms and amounts approved in the Budget;

c) If the resources from financing were obtained in the authorized terms and applied with the periodicity and form established by the laws and other applicable provisions, and whether the commitments made in the respective acts were fulfilled;

III. Verify compliance with the objectives contained in the programs:

a) Perform audits of program performance, verifying the efficiency, effectiveness and economics of the programs and their effect or consequence on the social, economic and, where appropriate, regional conditions of the country during the period to be assessed;

b) If the targets of the indicators approved in the budget were met and if such compliance is related to the National Development Plan and the programs sectorial, and

IV. Determine the responsibilities to which there is a place and the imposition of fines and penalties corresponding to the terms of this Law.

Article 13.- The observations that, if any, issue the Federation's Higher Audit arising from the audit of the Public Account, may be derived from:

I. Actions promoted, including requests for clarification, comment sheets, intervention promotions from the competent control instance, promotions of the exercise of the faculty of tax verification, promotions of administrative responsibility sanctioning, denunciations of facts and denunciations of impeachment, and

II. Recommendations, including performance benchmarks.

Article 14.- The Public Account will be taken to the Federation's Higher Audit Office for review and superior oversight, through the Commission.

Article 15.- For the audit of the Public Account, the Higher Audit of the Federation shall have the following privileges:

I. Set the technical guidelines and criteria for audits and their follow-up, procedures, investigations, surveys, methods and systems required for the review and audit of the Public Account;

II. Propose, in the terms of the General Government Accounting Act, amendments to the principles, rules, procedures, methods and systems of registration and accounting; the provisions for the archiving, keeping and custody of books and supporting documents and proof of income, expenditure and public debt; as well as all those elements that make it possible to provide adequate accountability and the proper practice of audits;

III. To propose to the National Council for Accounting Harmonization, in the terms of the General Government Accounting Law, supplementary information to the in that Act to be included in the Public Account and amendments to the corresponding integration formats;

IV. Evaluate the final fulfillment of the goals and targets set in the federal programs, according to the strategic and management indicators established in the Expenditures budget and taking into account the National Development Plan, the sectoral plans, the regional plans, the annual operational programs, the programs of the audited entities, among others, in order to verify the performance of the and, where appropriate, the use of federal public resources in accordance with the legal provisions. The above, regardless of the similar attributions that other instances have;

V. Verify document that the audited entities that have captured, collected, guarded, managed, managed, applied or exercised resources public, have done so in accordance with approved programmes and approved amounts, as well as in the case of discharges, under the corresponding headings; in addition, in accordance with the laws, regulations and administrative provisions applicable;

VI. Verify that the operations performed by the audited entities are in accordance with the Revenue and Budget Law and are carried out in accordance with the respective provisions of the Fiscal Code of the Federation and substantive tax laws; the General Laws of Public Debt, Federal Budget and Accountability; organic laws of the General Congress of the United Mexican States, of the Federal Public Administration, the Judicial Branch of the Federation and other laws, regulations and administrative provisions applicable to these matters;

VII. Verify works, purchased goods, and contracted services, to check whether the investments and expenses authorized to the audited entities were applied legally and efficiently to achieve the goals and goals of the programs;

VIII. Require external auditors to copy all reports and opinions from audits and reviews by them to the audited entities;

IX. Require third parties who have contracted with the audited entities public works, goods or services by any legal title and, in general, any entity or natural or moral person, public or private, who has exercised public resources, the information related to the supporting documentation and proof of the Public Account, in order to make the corresponding compulsas.

The deadline for the delivery of documentation and information referred to in the preceding paragraph shall be a minimum of 10 days at a maximum of 15 working days;

X. Request and obtain all necessary information for the performance of your duties in accordance with the provisions of this Law. As a result of the information regarding operations of any kind provided by the credit institutions, it will be applicable to all public servants of the Higher Audit of the Federation, as well as to the professionals for the practice of audits, the obligation to keep the reserve referred to in Article 25 and the prohibition referred to in Article 91 (III) of this Law.

The Federation's High Audit Office shall have access to the information that the legal provisions consider to be reserved, confidential or to be maintained. in secret, when it is directly related to the collection, collection, administration, management, custody, exercise, application of the federal income and expenditures, and the public debt, being obliged to maintain the same reserve or section, up to as long as the completion of the responsibilities.

When derived from the practice of audits, information of a reserved, confidential or to be maintained in the Federation's Superior Audit is given to the Federation secrecy, it must ensure that it does not incorporate into the results, observations, recommendations and actions promoted by the respective audit reports, information or data that have this characteristic. Such information shall be kept by the Higher Audit Office of the Federation in its working documents and may only be disclosed to the Public Ministry, when accompanied by a complaint of facts or the application of a resarcitory procedure, in the latter case, to the parties involved.

Failure to comply with this fraction will be the reason for the fining of the administrative and penal responsibilities established in the laws corresponding;

XI. Fiscalize federal public resources that the audited entities of the Federation have granted to federal entities from their budget, territorial demarcations of the Federal District, municipalities, trusts, funds, mandates or, any other analogous figure, natural or moral persons, public or private, whatever their purposes and destination, as well as verify their application to the authorized object;

XII. Investigating, in the field of its jurisdiction, acts or omissions involving any irregularities or unlawful conduct in the admission, discharge, management, custody and application of federal funds and resources;

XIII. Make home visits, only to require the display of books, papers, contracts, conventions, appointments, magnetic devices or electronic storage of information, documents and files indispensable for carrying out their research, subject to the respective laws and formalities prescribed for the search, as well as conduct interviews and meetings with individuals or with the public servants of the audited entities required to be directly aware of the performance of their tasks;

XIV. Formulate performance recommendations to improve the results, effectiveness, efficiency, and economics of government actions to raise the quality of the government performance;

XV. Formulate recommendations, clarification requests, comment sheets, intervention promotions from the competent control instance, promotions from the exercise of the faculty of tax verification, promotions of administrative responsibility sanctioning, complaints of facts and complaints of impeachment;

XVI. Determine the damages, or both, that affect the Federal Public Finance or, where appropriate, the assets of the federal public authorities or the federal parastatals and directly fining the persons responsible for the compensation and related financial penalties.

For the purposes of the liability referred to in the preceding paragraph, it shall process, substantially and resolve the procedure for the fining of the The Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Union, of the Court of Justice of the European Union their case, the assets of the federal public authorities or the institutions Federal parastatals according to applicable ordinances.

It will also promote and follow up with the competent authorities of the findation of other responsibilities referred to in Title IV of the Constitution. Mexican policy and will file criminal complaints and complaints;

XVII. Finishing responsibilities and imposing penalties for those responsible, for failure to comply with their reporting requirements in the case of the revisions that you have ordered in the exceptional situations that this Act determines;

XVIII. Learn about and resolve the review appeal against the resolutions and sanctions it applies, as well as total or total condoning partially the fines imposed;

XIX. Concerting and celebrating, in the cases it deems necessary, agreements with the governments of the federative entities, local legislatures, the Legislative Assembly of the Federal District and the corresponding higher audit entities, with the purpose of supporting and making more efficient the superior audit, without detriment to its audit faculty, which it may exercise directly;

XX. Develop studies and research related to the subjects of your competence and publish them;

XXI. Celebrate conventions with bodies whose functions are in accordance with or relate to their attributions and participate in national and international forums;

XXII. Practice audits, through visits or inspections, requesting information and documentation during their development to be reviewed in the facilities of the audited entities themselves or in the offices of the Higher Audit Office of the Federation. Also, as long as the tax year is over, request preliminary information from the audited entities, for the planning of the review of the Public Account before formally opening the audits;

XXIII. Get during the development of the audits copy of the original documents that they have in view and certify them, by matching with their originals. You may also issue certifications of the documents in your files;

XXIV. Constantly the existence, provenance and registration of the assets and liabilities of the audited entities, trusts, funds and mandates or any other figure analogous, to verify the reasonableness of the figures shown in the consolidated and particular financial statements of the Public Account;

XXV. Fiscalize public debt in your hiring, registration, renegotiation, administration, and payment;

XXVI. Request, in the terms of Article 20 of this Law, to the competent control instances, in the scope of their attributions, copy of the reports and opinions of the audits carried out by them;

XXVII. To request the presence of representatives of the audited entities on the date and place that they are given, to hold at least two meetings in the to be informed of the relevant part of the results and, where appropriate, the preliminary observations of the audits which were carried out in accordance with Articles 16 and 17 of this Law

and

XXVIII. The others granted to you by this Act or any other order for the audit of the Public Account.

Article 16.- The Higher Audit of the Federation, at the latest in the month of January of the year following which the Account was filed The public shall make known to the audited entities the relevant part of the final results and the preliminary observations resulting from the review of the final results, in order to ensure that those entities present the justifications and clarifications that correspond.

To the meetings in which the audited entities are to be known to the parties concerned with the results and preliminary observations which they are derived from the review of the Public Account, will be cited at least 3 working days in advance, forwarding with the same anticipation to the audited entities the results and the preliminary observations of the audits practiced. In such meetings, the audited entities may present the justifications and clarifications they deem relevant. Additionally, the Federation's Higher Audit Office will grant them 7 working days to submit additional arguments and supporting documentation, which will have to be evaluated by the latter for the preparation of the report. Result.

Once the Federation's High Audit Office values the justifications, clarifications and other information referred to in the preceding paragraphs, it may determine the source of the removal, rectification or ratification of the results and the preliminary observations made available to the audited entities for the purpose of the final production of the Result Report.

Should the Federation's Higher Audit consider that the audited entities did not provide sufficient elements to address the preliminary observations it shall include in the specific paragraph of the Result Report, in full, the justifications, clarifications and other information submitted by those entities.

Article 17.- As provided for in the previous article, it shall be carried out without prejudice to the High Audit of the Federation calling for work meetings considers necessary during the relevant audits, for the review of the preliminary results.

Article 18.- The audit of the Public Account is limited to the principle of annuity referred to in the second paragraph of Article 79 Constitutional.

The Higher Audit of the Federation, without prejudice to the principle of annuity, may request and review, in a manner and concrete, information and documentation exercises prior to that of the Public Account under review, without this reason being understood, for all legal effects, open again to the Public Account of the exercise to which the requested information belongs, exclusively when the programme, project or erogation, contained in the Budget under review It covers the implementation and payment of various fiscal years, or reviews of the compliance with the objectives of the federal programmes. The observations, actions promoted and recommendations that the Higher Audit of the Federation issue, may only refer to the exercise of the public resources of the Public Account under review.

Article 19.- The Federation's High Audit Office shall have access to supporting contracts, conventions, documents, data, books, files and documentation, and proof of income, public expenditure and compliance with the objectives of the federal public authorities ' programs, as well as other information that is necessary for the review and audit of the Public Account provided that the request that the purpose be expressed for such information to be uncovered.

Article 20.- When in accordance with this Law, the competent control authorities are required to collaborate with the Higher Audit of the Federation as regards the review of the Public Account, coordination must be established between the two in order to ensure the due exchange of information which is required, and to provide the facilities to enable the auditors to carry out the exercise of their functions. They shall also provide the documentation requested by the Federation's High Audit Office on the results of the audit they perform or any other audit required.

Article 21.- The information and data that are provided for compliance with the two previous articles will be exclusively affected by the object of this Law.

Article 22.- The audits that are carried out in the terms of this Law, will be practiced by the staff expressly commissioned for the effect by the Audit Superior of the Federation or through the hiring of independent offices or professionals, enabled by the same, as long as there is no conflict of interests. The above, with the exception of those audits in which information is handled in matters of national security, public security or national defense, which will be carried out directly by the Higher Audit of the Federation.

Article 23.- The persons referred to in the foregoing Article shall have the status of representatives of the Higher Audit of the Federation in respect of the commission conferred. To this end, they must present the respective commission of their own motion and fully identify themselves as acting personnel of the Higher Audit Office of the Federation.

Article 24.- During your actions the commissioners or authorized persons who have intervened in the reviews, must raise circumstantial minutes in presence of two witnesses, in which they shall contain facts and omissions which they have found. The minutes, statements, statements or events contained in them shall provide proof in the terms of the law.

Article 25.- The public servants of the Higher Audit Office of the Federation and, where appropriate, the independent offices or professionals hired for the Audits shall be subject to strict reservation on the information and documents to be known for the purpose of this Law, as well as their actions and observations.

Article 26.- The public servants of the Higher Audit of the Federation, whatever their category and the independent offices or professionals contracted for the practice of audits, will be responsible in the terms of the applicable legal provisions, for violation of the reservation on the information and documents that for the purpose of this Law are known.

Article 27.- The Higher Audit of the Federation will be responsible for the damages that in terms of this chapter, cause the servers public and independent offices or professionals, hired for the practice of audits, without prejudice to the Higher Audit of the Federation promoting the legal actions that correspond against those responsible.

Chapter III

The content of the Result Report and its analysis

Article 28.- The Federation's High Audit Office shall have a deadline of 20 February of the year following that of the submission of the Public Account to the Chamber or, where appropriate, to the Standing Committee, to give the House, through the Commission, the Report of the corresponding Result, which will have a public character and as long as it does not happen, the Higher Audit of the Federation must reserve its actions and the information it possesses.

At the request of the Commission or its Board of Governors, the Federation's Senior Auditor and the officials appointed by it shall submit, extend or clarify the content of the of the outcome report, in Commission sessions as many times as necessary in order to have a better understanding of it, provided that no information is revealed or is part of a research process. The above, without it being understood for all legal effects as a modification to the Result Report.

Article 29.- The Result Report will contain the reports of the audits performed and will include at least the following:

I. The selection criteria, objective, scope, audit procedures applied, and the opinion of each audit;

II. Where applicable, performance audits;

III. Compliance with government accounting principles and the provisions contained in the corresponding ordinances and regulations;

IV. The results of financial management;

V. The verification that the audited entities, were in accordance with the applicable Revenue, Budget and other legal provisions;

VI. The analysis of deviations, if any;

VII. The results of the fiscalization of federal resources management by federal entities, municipalities, and organs political-administrative of the territorial demarcations of the Federal District;

VIII. The observations, recommendations, and actions promoted;

IX. A specific paragraph in each of the audits performed where the justifications and clarifications are included that, if applicable, the audited entities they have submitted in relation to the results and observations that have been made to them during the reviews; and

X. Derived from audits, if any, and depending on the relevance of the observations, a section where suggestions are included in the Chamber to modify legal provisions to improve the financial management and performance of the audited entities.

Article 30.- The Higher Audit of the Federation will give the House in the Report of the Result of the observations, recommendations and actions promoted and, where appropriate, the imposition of the respective fines, and other actions resulting from the results of the audits carried out.

Subject to the provisions of the preceding paragraph, the High Audit Office of the Federation shall inform the House, through the Commission, of the state which holds the solventation of observations and actions promoted to the audited entities. For this purpose, the report referred to in this paragraph shall be half-yearly and shall be submitted no later than 1 May and November of each year, with the data available at the close of the first and third quarters of the year, respectively. The half-yearly report shall be drawn up on the basis of the formats established by the Commission and shall invariably include the amounts of the accounts for the accounts resulting from the audit of the Public Account and in a special paragraph. attention to the recommendations to the performance. It shall also be published on the Internet page of the Federation's High Audit Office on the same date as it is presented.

Article 31.- The Head of the Higher Audit of the Federation, once the Report of the Result to the Chamber has been rendered, and regardless of the actions, promotions and procedures initiated as referred to in the previous Article, shall send the audited entities and, if appropriate, to other competent authorities, no later than 10 working days after the date on which the Outcome Report, the actions promoted and recommendations identified in the Article 13 of this Law.

Observations and promotions of administrative responsibility for penalties must be formulated or issued during the following 160 working days. following the presentation of the Report of the Result in order to avoid the prescription of the corresponding legal actions.

In the case of promotions of administrative penalties to be notified to the competent control bodies, they must be sent certified copy of the file supporting the respective promotion.

The promoted actions referred to in the preceding paragraph shall not be issued or issued, where the audited entities provide elements that are respective observations, a situation that will be made of the knowledge of the same and the Chamber in writing.

The criminal charges of allegedly unlawful acts and the accusations of impeachment must be filed by the Higher Audit of the Federation when it is count on the elements that the Act establishes.

Article 32.- The audited entities, within 30 working days, counted from the date on which they receive the observations, recommendations and actions promoted, must present the information and the considerations that they deem relevant to the Higher Audit of the Federation for its solventation or attention, with the exception of the specifications of observations and the promotions of (a) the administrative liability of the Member State in which the Corresponding paragraph of this Law. In the event of failure to do so, the Federal Audit Office may apply to the holders of the audited administrative areas a minimum fine of 650 to a maximum of 2000 days of general minimum wage in the Federal District, in addition to promote legal actions that correspond.

In the case of the recommendations to the performance of the audited entities, within 30 working days following the notification of the recommendation They must specify to the Superior Audit of the Federation the improvements made, the actions to be carried out or, where appropriate, to justify their origin or the reasons why their implementation is not feasible.

Article 33.- The Higher Audit of the Federation shall decide within a maximum period of 120 working days on the responses received from the institutions If they do not, the recommendations and actions promoted will be taken into account. In the event that the audited entities do not present the necessary elements for the release of the determined actions, the Higher Audit of the Federation shall conclude the statement of observations or promote the actions which corresponds to what is referred to in Article 49 of this Law.

Chapter IV

From the conclusion of the Public Account review

Article 34.- The Commission will conduct an analysis of the Result Report and send it to the Budget Committee. For this purpose and in the view of the Commission, the ordinary committees of the House may be asked to take an opinion on specific aspects or content of the Result Report.

The Commission's analysis will be able to incorporate those suggestions it deems appropriate and that the Higher Audit of the Federation has done, to modify provisions legal ones that aim to improve the financial management and performance of the audited entities.

Article 35.- In cases where the Commission detects errors in the Result Report or, consider it necessary to clarify or deepen the content of the , may request to the High Audit of the Federation the written delivery of the relevant explanations, as well as the appearance of the Superior Auditor or other public servants of the same, the occasions it deems necessary, to (a) to make the relevant clarifications, without involving the reopening of the Result Report.

The Commission may make recommendations to the Higher Audit of the Federation, which will be included in the findings on the Report of the Result.

Article 36.- The Budget Committee will study the Result Report, the Commission's analysis referred to in Article 34 of this Law and the content of the the Public Account. It shall, at the latest on 30 September of the year following that of the presentation of the Public Account, submit to the plenary vote the opinion.

The approval of the opinion does not suspend the processing of the actions promoted by the Higher Audit of the Federation, which will follow the procedure foreseen in the this Act.

THIRD TITLE

From the Fiscalization of Managed Federal Resources or Exercises by Local Government Orders and by Individuals

Single Chapter

Article 37.- The Federation's Higher Audit Office will directly audit federal resources administered or exercised by federal entities. municipalities and the political-administrative bodies of the territorial demarcations of the Federal District, with the exception of federal units; likewise, it shall directly audit the federal resources to be used and carried out by any entity, natural or moral person, public or private, and transferred to trusts, mandates, funds or any other legal status, in accordance with the procedures laid down in other laws and without prejudice to the competence of other authorities and the rights of users of the system financial.

For compliance with the privileges set forth in the preceding paragraph and in terms of the 19th section of article 15 of this Law, the Higher Audit of the Federation may conclude agreements with the governments of the federal entities, local legislatures, the Federal District Legislative Assembly and the higher audit entities, in order to collaborate with that in the verification the correct application of the federal resources received by the said government orders, in accordance with the technical guidelines that the Higher Audit of the Federation points out. These guidelines will aim to improve the oversight of federal resources exercised by federal entities, municipalities, and the political-administrative bodies of the territorial districts of the Federal District, including its public authorities for the State and for the provision of services.

The guidelines will also include verification of the performance and verification of the proper application of the resources received by natural or moral persons, public or private, in terms of subsidies, donations and transfers granted by the federal entities, the municipalities and the political-administrative bodies of the territorial districts of the Federal District from resources federal.

The Higher Audit of the Federation will establish the subjects, objectives, scope and procedures of audits and structure of audit reports to practice on federal resources given to federal entities, municipalities, and the political-administrative organs of the territorial demarcations of the Federal District, to ensure timely, clear, impartial and transparent accountability. The set of terms agreed with the audit entities of the federative entities shall not be lower than those determined in the law.

In the event that the higher audit entities of the federal entities detect irregularities affecting the assets of the federal public treasury, they must do so with the immediate knowledge of the Higher Audit of the Federation, so that in terms of this Law it will initiate the corresponding resarcitory responsibility and promote the civil, penal, political and administrative (s) to which there is a place.

The Federation's Higher Audit Office will verify that the audited entities carry the accounting, accounting, and financial control and recording of the resources of the Federation to be transferred and assigned to them, in accordance with applicable provisions.

Article 38.- The Program for the Fiscalization of Federalized Spending will aim to strengthen the scope, depth, quality and follow-up of the reviews made by the Federal Audit Office to the exercise of the federal resources transferred to the federal entities, to the municipalities and to the political-administrative bodies of the territorial districts of the Federal District, with the exception of federal shares, as the following:

I. Through the conclusion of coordination agreements, the Federation's High Audit Office will be able to deliver up to 50% of the Program's resources to the institutions of higher oversight of the local legislatures and the Legislative Assembly of the Federal District, so that these prosecutors may tax the federal resources that are administered or exercised by the federal entities, municipalities or bodies political-administrative of the territorial demarcations of the District Federal. The rest of the resources will be applied by the Higher Audit of the Federation to conduct audits in a direct manner;

II. The Federation's High Audit Office shall send the Commission and the Budget Committee by 15 February each year at the latest. of the Program for the Fiscalization of Federalized Expenditure for the revision of the fiscal year that corresponds to it. These committees shall issue their opinion by 15 March at the latest. The Higher Audit of the Federation shall publish in the Official Journal of the Federation, no later than the last working day of March, the rules of operation of the Program, which shall contain at least the following:

a) The audit plan for the fiscal year under review, detailing the funds and resources to be audited;

b) The normative and methodological criteria for audits;

c) The procedures and methods required for the review and audit of federal resources;

d) The federative entity coverage of audits performed within the program;

e) The allocation by federative entity;

f) Where appropriate, the training actions to be developed, and

g) The distribution that, if any, is made of the subsidies of the Annual Program for the Fiscalization of the Federalized Expenditure to the audit entities (b) local superior, and the Federal District Legislative Assembly, in order for them to carry out actions for the control of federal public resources;

III. The higher audit entities of the local legislatures and the Federal District Legislative Assembly, in the audit reports that In terms of the Program for the Fiscalization of Federalized Spending, they must:

a) Submit reports with the format and structure defined by the Federation's Top Audit;

b) Align results with audit opinions;

c) Ensure that all audit procedures manifested in the report are expressed in results;

d) Include in the audit report all results obtained, even those that do not have observations or have been solved during the development of the audits;

e) Register resource recoveries and probable recoveries;

f) Incorporate in the audit reports the goal and goal fulfillment section;

g) Align the conclusions of the goals and goals compliance section with the results of the Result Report;

h) Precise in the results the rules that are breached or enforced, and

i) Verify the consistency of figures and information in general;

IV. The fulfillment of the objectives of the Program for the Fiscalization of Federalized Expenditure should be reported in September to the Commission, to the effect of which has elements to make an assessment of its compliance. The Commission shall also forward to the Budget Committee, by the first working day of October at the latest, information relevant to the achievement of the objectives of the programme, in order to consider it for the adoption of the budget. Expenditure of the Federation for the following financial year. This report shall contain a report on the detailed aspects of the section II of this Article, and

V. The resources of the Program for the Fiscalization of Federalized Expenditure shall be used exclusively for activities directly related to the review and audit of federal public resources. The resources which, at the end of the financial year, have not been accrued by the higher audit entities of the local legislatures and the Legislative Assembly of the Federal District or the Higher Audit of the Federation, shall be invariably concentrate on the Federation's Treasury.

The Federation's Superior Audit Office and the technical oversight bodies of the local legislatures and the Federal District Legislative Assembly will have to publish, on their respective websites, quarterly reports on the implementation of the resources of the Program for the Fiscalization of Federalized Expenditure, in terms that establish the rules of operation of the Program.

Article 39.- When the Federal Public Finance or the estate of the federal public authorities or the parastatal entities are credited with affections. The Federal Office of the Federal Audit Office (FAC), which is responsible for public servants of the federal entities, municipalities or the political and administrative bodies of the territorial demarcations of the Federal District, will proceed to the Federal Audit Office. statement of comments and, in the case of non-solvening, fincarles the liability for damages under this Law and shall, where appropriate, promote to the competent bodies or authorities the administrative, civil, political and criminal responsibilities to which it has taken place.

TITLE FOURTH

From Review of Exceptional Situations

Single Chapter

Article 40.- For the purposes of the fifth paragraph of section I, of Article 79 of the Political Constitution of the United Mexican States, without (a) prejudice to the principle of subsequent application, where substantiated claims are made with documents or evidence by which the handling, application or irregular custody of federal public resources, or their diversion, is presumed in the cases provided for in Article 42 of this Law, the Higher Audit of the Federation may require the audited entities to give you an exceptional status report during the current fiscal year on specific concepts or situations reported.

The Federation's Higher Audit Office must accompany the requirement for documents or evidence presented by the complainants when sending the request. mentioned to the audited entities. Complaints may be submitted to the Chamber, to the Commission or directly to the Higher Audit of the Federation.

Article 41.- The audited entities shall be required to submit to the Higher Audit of the Federation within a period not exceeding thirty working days, from the receipt of the request, the exceptional situation report describing the provenance or the origin of the complaint and its actions and, where appropriate, the penalties imposed on the public servants involved or the sanctioning procedures initiated.

Based on the exceptional situation report, the Federation's High Audit Office may, where appropriate, finance other responsibilities, promote other responsibilities to the competent authorities or request that the competent control body deepen the investigation of the complaint made and report the results obtained to the Audit Office.

Without prejudice to this article, the Federation's Higher Audit Office may directly audit the exceptional situation after the end of the financial year. Tax and, where appropriate, the liability to be completed.

The results of the exceptional situation report and, where appropriate, of the sanctions imposed or promoted, should be included in the Report of the Result to be sent to the Camera.

Article 42.- Exceptional situations shall mean those cases in which, of the complaint that the effect is present, any of the following circumstances:

I. A property damage affecting the Federal Public Finance or, as the case may be, the estate of federal public entities or federal parastatal entities, for an amount that is greater than one hundred thousand times the general daily minimum wage in force in the Federal District;

II. Possible corruption acts;

III. Blatant disposal of resources for purposes other than those that are authorized;

IV. The affectation of strategic or priority areas of the economy;

V. The risk of the provision of public services essential to the community, and

VI. The supply of first-need products.

Article 43.- The audited entities will be required to carry out a review to produce the exceptional situation report that the Higher Audit Office of the Federation requires them, without such a review interfering or hindering the exercise of the functions or attributions that under the law are competent to the authorities and the public servants.

Article 44.- If the period specified in Article 41 of this Law has elapsed, the audited entity, without justified cause, does not present the status report. The Supreme Audit of the Federation will impose a minimum fine of 1000 to a maximum of 2000 days of general minimum wage in the Federal District, without prejudice to the promotion of others. responsibilities to the competent authorities or to the exercise of other responsibilities the powers that this Law confers upon it. The reoffending may be punishable by a fine of up to twice the amount already imposed, in addition to it being able to promote the dismissal of the public servants responsible to the competent authorities.

Article 45.- The fining of responsibilities and the imposition of sanctions will not relieve the offender from fulfilling obligations or regularizing situations. which motivated the fines.

Article 46.- When the Federation's Higher Audit, in addition to imposing the respective penalty, requires the offender to within a specified time limit, which shall never be greater than thirty working days, comply with the omitted obligation of the sanction and this breach shall be sanctioned as a repeat offender.

Article 47.- To impose the appropriate fine, the Federation's High Audit Office must first hear the alleged offender and take into account their economic conditions, as well as the seriousness of the infringement committed and, where appropriate, mitigating elements, their hierarchical level and the need to avoid practices that are contrary to the provisions contained in this Law.

Article 48.- The provisions of this Chapter do not preclude the imposition of penalties that under this or other laws are applicable by the Audit Office. Superior of the Federation or the fining of other responsibilities.

TITLE FIFTH

From the Determination of Damage and Perjudgments and the Finances of Responsibilities

Chapter I

Of the Determination of Damage and Perjudgments against the Federal Public Finance or the patrimony of the public authorities federal or federal parastatals

Article 49.- If of the audit of the Public Account, irregularities appear that allow to presume the existence of facts or conduct that produce a damage or prejudice, or both, to the Federal Public Finance or, as the case may be, to the assets of the federal public authorities or the federal parastatal entities, the Higher Audit of the Federation shall proceed to:

I. Determine the damages, or both, as appropriate, and directly finance the liability for compensation by way of compensation and penalties;

II. Promote to the competent authorities the completion of other responsibilities;

III. Promote the actions of responsibility referred to in Title IV of the Political Constitution of the United Mexican States;

IV. Submit criminal complaints and complaints, to the place, and

V. Coassist with the Public Ministry in the corresponding investigative and judicial criminal proceedings. In these cases, the Public Ministry will first seek the opinion of the Higher Audit of the Federation, in respect of the resolutions that dictate on the non-exercise or the withdrawal of the criminal action.

Chapter II

From The Resarcitory Responsibilities Purpose

Article 50.- For the purposes of this Act incur liability:

I. Public servants and individuals, natural or moral persons, by acts or omissions that cause damage or harm, or both, estimated in money, to the Hacienda Pública Federal or, where appropriate, the estate of federal public entities or federal parastatal entities, and

II. The public servants of the Higher Audit of the Federation, when reviewing the Public Account does not formulate the observations on the situations irregular persons who detect or violate the reservation of information in the cases provided for in this Law.

Article 51.- The liabilities that under this Law are terminated, are intended to compensate for the amount of damages and damages estimated in money that is they have caused, to the Federal Public Finance, or in their case, the assets of the federal public authorities or the federal parastatal entities.

Article 52.- The compensation liabilities to obtain the corresponding pecuniary compensation and penalties referred to in this Chapter, constitute, in the first place, the public servants or the individuals, natural or moral persons, who have directly executed the acts or have incurred the omissions that have originated them and, in the alternative, and in that order to the server (a) the public authorities, in the form of a public service, omitted the review or approval of such acts, for reasons involving the intent, fault or negligence on the part of them.

They will be responsible for solidarity with public servants, individuals, natural or moral persons, in cases where they have participated and originated a responsibility. resarcitoria.

Article 53.- The responsibilities to be placed on the public servants of the audited entities and the Higher Audit of the Federation, do not exempt (a) the persons, natural or moral persons, of their obligations, the fulfilment of which shall be required even if the liability has been effectively or partially taken into account.

Article 54.- The stated resarcient liabilities will be terminated independently of those that proceed on the basis of other laws and of the sanctions of character criminal law imposed by the judicial authority.

Article 55.- The Higher Audit of the Federation, based on the provisions of this Law, will formulate to the audited entities the documents of observations derivatives of the audit of the Public Account, in which the alleged liability of the offenders will be determined in liquid quantity.

In cases where the irregularity does not exceed a hundred times the general daily minimum wage in force in the Federal District on the date the offence is committed, no the respective statement of comments shall be made, without prejudice to the actions to be taken before the competent control bodies for the purpose of financial penalties.

Article 56.- The audited entities, within an unextended period of 30 working days from the date of receipt of the observations, They will be required to pay the same to the Federation's Higher Audit Office.

When the submissions of observations are not addressed within the deadline, or the documentation and arguments are not sufficient in the judgment of the Higher Audit of the Federation to solve them, the latter will initiate the procedure for the fining of resarciory responsibilities and will request the intervention of the competent control bodies so that, in the field of their competence, they investigate and initiate, where appropriate, the sanctioning procedure for acts or omissions of the public servants of the audited entities from which administrative responsibilities may be released, with the exception of the liability for compensation.

Once the competent control authorities have the information of the audits carried out by the Higher Audit of the Federation, they must communicate to is within 30 working days of the date from which the administrative procedure for liability is to be initiated.

Chapter III

Of The Procedure for the Completion of Redress Responsibilities

Article 57.- The fining of the compensation liabilities will be subject to the following procedure:

I. The alleged or alleged perpetrators will be summoned to a hearing to appear personally or, in the case of moral persons, through their representative. legal; likewise, to express what is in their interest to them, offer evidence and make arguments in the respective hearing related to the facts that are imputed to them and which were made known to them in the respective summons;

II. The summons for hearing shall be personally notified to the alleged person with an advance of not less than seven and no more than 15 working days, the date of the holding of the hearing, where it will be pointed out that he may be accompanied by his lawyer or person of trust. The personal notification to whom it is to be understood shall be legally valid, when carried out at the respective address or at the centre of its work;

III. The hearing will be held at the place, day and time indicated in the subpoena, and in case the alleged or alleged perpetrators do not appear without cause fair, the facts to be attributed to him and his right to offer evidence or to make pleadings shall be taken and shall be settled with the elements in the respective file;

IV. In the hearing, the alleged person responsible directly or through his or her representative may offer the evidence that they agree to.

Drowning the evidence that was admitted, the alleged responsible may by itself or through his defender, formulate the pleadings that his right convinces, in oral form or written;

V. Once the hearing has been completed, the Federation's Higher Audit Office will proceed to elaborate and agree on the closure of instruction and resolve within the 1990s. the following natural days, the existence or non-existence of liability for damages and, where appropriate, the final statement of liability in respect of which the corresponding compensation compensation is determined, or to persons responsible and shall notify those responsible for the resolution and the final statement of responsibilities, referring a so much autograph of the same to the Treasury of the Federation, for the effect that if in a period of fifteen calendar days counted from the notification, this one is not paid, it is made effective its collection in terms of law, by means of the administrative enforcement procedure. Such specifications shall also be notified to the audited entities involved, as appropriate.

Public servants at all times during the procedure referred to in this Article, or, for the purpose of the review facility's interposition Reference to Article 69 of this Law, may consult the administrative files where they contain the facts that are imputed to them and obtain certified copies of the relevant documents at their expense, and

VI. If during the hearing's failure the Federation's High Audit Office considers that it does not have sufficient elements to resolve or warn the the existence of elements involving a new liability in charge of the alleged or alleged perpetrators or other related persons, may provide for the practice of investigations and to cite other hearings.

The Federation's Higher Audit Office may point out a new day and time for the continuation of the hearing, which will take place within the next ten days. In order to resolve on the admission of evidence and within the next twenty calendar days for his or her deahogo from admission, it is possible to extend this last term, in the opinion of the Higher Audit of the Federation, the time necessary for the same effect.

Article 58.- In the event of a request for the alleged person responsible to defer the date of the hearing, the hearing will be agreed upon for a single time, if the person concerned The Court of the Court of the European Court of the European Court of the European Court of the European Court of the European Court of the European Court of  the respective notification in the file, either by appearance or by trade to the promote.

Article 59.- Performances and measures shall be carried out in working days and hours; they are business days each year, with the exception of Saturdays, Sundays, 1 January, the first Monday of February, the third Monday of March, May 1, May 5, September 16, November 2, the third Monday of November, the 25th of December and the days that the Superior Audit of the Federation by publication in the Official Journal of the Federation. It is business hours between 9:00 and 18:30. In the event that a performance or diligence is initiated in business hours, it may be concluded in business hours, without affecting its validity and may be suspended only by reason of force majeure, fortuitous case or service needs, by means of the agreement respective.

Article 60.- The deadlines will start to run from the business day following the one in which the corresponding notification has had effects.

Notifications shall take effect on the working day following the day on which they were practiced.

Article 61.- The procedure shall not allow or cause any prior and special incidents to be admitted or the confessional evidence of the authorities, as well as neither shall those tests which are not offered in accordance with the law, or are contrary to morality or law.

Article 62.- The amount of the final statement of liability shall be sufficient to cover the damages or damages caused to the Public Finance Federal or, where appropriate, the estate of federal public entities or federal parastatal entities, and will be updated for the purposes of their payment, in the form and terms established by the Fiscal Code of the Federation in the case of contributions.

Article 63.- The Higher Audit of the Federation shall request the Treasury of the Federation to proceed to the precautionary seizure of the assets of the alleged responsible for ensuring the collection of the penalty imposed, only when the amount of the respective compensation liability has been determined in liquid quantity.

The presumed or presumed responsible may request the replacement of the precautionary embargo, for any of the guarantees provided by the Fiscal Code of the Federation, to the satisfaction of the Federation's Treasury.

Article 64.- In all matters relating to the procedure not provided for in this Chapter, as well as in the assessment of the evidence and deahogo of the review, the provisions of the Federal Law of Administrative Procedure and the Federal Code of Civil Procedures will be observed.

Article 65.- The fines and penalties provided for in this Law shall be of the nature of tax credits and shall be fixed in liquid quantity by the Higher Audit of the Federation, becoming effective in accordance with the administrative enforcement procedure laid down by applicable law.

Article 66.- The Secretariat shall inform the Federation's High Audit Office and the Commission of the procedures to be carried out for the execution of the respective charges and the amount recovered.

Article 67.- The amount of the compensation penalties that are recovered in the terms of this Law, must be delivered, by the Secretariat to the respective the treasuries of the audited entities of the Federation which suffered the respective damage or injury. This amount will remain in the treasuries as availabilities and can only be exercised in accordance with the provisions of the Federal Law on Budget and Liability.

Article 68.- The Federation's High Audit Office may refrain from sanctioning the infringer, for one time, when it considers it relevant, justifying the causes of the abstention, provided that the facts are not serious and do not exist, when the antecedents and circumstances of the infringer warrant it and the damage caused by it does not exceed 2000 thousand times the general minimum daily wage in force in the Federal District on the date of the infringement. Offenders will not be able to receive this benefit twice and will be granted creditors to a written warning.

When the alleged officer covers, before the resolution is issued, to the satisfaction of the Federation's High Audit Office, the amount of damages, or both, caused to the Federal Public Finance or, where appropriate, to the estate of the federal public authorities or to the federal parastatals, with its corresponding update, the Higher Audit of the Federation oversteps the procedure resarcitory.

The Federation's Higher Audit through its website will bring an updated public record of the public servants, individuals, individuals (a) whether public or private, sanctioned by final final judgment, by means of the redress procedure referred to in this Chapter and shall make it known to the competent control bodies.

The record referred to in the preceding paragraph will be updated every three months.

Chapter IV

The Review Facility

Article 69.- Sanctions and other resolutions issued by the Federation's Higher Audit under this Law may be challenged by the entities audited and, where appropriate, by the affected public servants assigned to them or by individuals, natural or moral persons, before the High Audit Office of the Federation, by means of the review or by judgment Annulment of the Court of Justice of the European Communities The review appeal shall be lodged within 15 working days of the date on which the notification of the sanction or the judgment under appeal or both are reported.

Article 70.- The processing of the review facility will be subject to the following provisions:

I. It shall be initiated in writing containing: the mention of the administrative authority which issued the contested act, the name and the autograph of the appellant, the the address to hear and receive notifications, the act that is used and the date on which it was notified, the grievances that the audited entity considers and, where appropriate, the public servants, or the individual, natural or moral person, cause the contested sanction or decision, the copy of the sanction or the contested decision the relevant notification, as well as the documentary evidence or any other supervenlient type which it offers and which are immediately and directly related to the sanction or judgment under appeal;

II. When any of the requirements set forth in this article are not met for the submission of the review facility, the Higher Audit Federation shall prevent the inconformity for a single time so that, within a period of five calendar days, it shall remedy the irregularity in which it has incurred its submission.

Once prevention, the Higher Audit of the Federation, within a period that will not exceed fifteen calendar days, will agree on the admission or the disposal of the resource. In the latter case, where the following cases are alleged: be present outside the time limit specified; the act is not final; the document of impeachment is not signed by the appellant; it does not accompany any of the documents to which it is refers to the previous fraction; the contested acts do not affect the legal interests of the party; do not express any grievance; or if any legal action or defense is found in the Federal Court of Justice and Administrative any other means of defence brought by the promotion, contrary to the resolution or Penalty under appeal;

III. The Higher Audit of the Federation by agreeing on the admission of the documentary and supervenlient tests offered, will discard the ones that do not offered under law and those that are contrary to morality or law, and

IV. Undrowned the evidence, if any, the Higher Audit of the Federation shall examine any and all the grievances made by the appellant and issue a resolution within the following sixty calendar days after the instruction has been closed, notifying the appellant within twenty calendar days of its issuance.

The appellant may expressly desist from the appeal before the respective resolution is issued, in this case, the Higher Audit of the Federation overcomes without further processing.

Article 71.- The resolution terminating the appeal shall have the effect of confirming, modifying or revoking the sanction or the contested decision.

Article 72.- The interposition of the resource shall suspend the execution of the penalty or judgment under appeal, provided that the appellant guarantees in any of the the forms established by the Tax Code of the Federation the payment of the corresponding penalty.

Chapter V

From Responsibilities Prescription

Article 73.- The powers of the Higher Audit Office of the Federation to finance responsibilities and impose the penalties referred to in this Title shall be prescribed. in five years.

The limitation period shall be counted from the day following that in which the liability was incurred or from the time when it ceased, if it was of a continuous character.

In all cases, the prescription to which this precept refers will be interrupted upon notification of the initiation of the procedure laid down in Article 57 of this Law.

Article 74.- The civil, administrative and criminal responsibilities resulting from acts or omissions shall be prescribed in the manner and time to be determined by the applicable laws.

Article 75.- Any collection management that the competent authority makes to the responsible, interrupts the prescription of the imposed penalty, which, in its case, will start to be computed from that management.

TITLE SIXTH

Relations with the Chamber of Deputies

Single Chapter

From the Commission

Article 76.- For the purposes of the provisions of section II and the last paragraph of section VI of Article 74 of the Constitution, the House shall have the Commission that will have the powers to coordinate the relations between that and the Higher Audit of the Federation; to evaluate the performance of the latter; to constitute the link that allows to guarantee the due coordination between both organs, and ask you to inform you about the evolution of your audit work.

Article 77.- They are the responsibility of the Commission:

I. Be the communication conduit between the Chamber and the Federation's Higher Audit;

II. Receive from the Board of Directors of the Chamber or the Permanent Commission of the Congress of the Union, the Public Account and take it to the High Audit Office of the Federation;

III. Submit the Report of the Result, its respective analysis and conclusions to the Budget Committee, taking into account the opinions of the Committee on the ordinary House committees;

IV. To know the strategic and annual programs of activities that for the due fulfillment of their functions and attributions, I elaborated the Higher Audit of the Federation, as well as its modifications, and assess its compliance;

V. Citar, through its Board of Directors, to the Federation's Superior Auditor for the purpose of the Report of the Result;

VI. Know and review the annual budget draft of the Federation's Higher Audit Office and take it to the House Political Coordination Board for its inclusion in the Federation's Draft Budget for the following fiscal year, as well as the annual report of its financial year;

VII. Evaluate the performance of the Federation's Higher Audit Office regarding compliance with its mandate, functions and execution of audits, and provide necessary to ensure their technical and management autonomy.

The evaluation of the performance will be aimed at knowing whether the audit body complies with the powers under the Political Constitution of the States. United Mexicans and this Law correspond to them; the effect or consequence of the tax action in the financial management and the performance of the audited entities, in the results of the programs and projects authorized in the budget, and in the administration of the federal public resources they exercise;

VIII. Present to the House the proposal of the candidates to hold the office of the Superior Auditor of the Federation, as well as the request for their removal, in terms of of the provisions of the fourth paragraph of Article 79 of the Constitution;

IX. Propose to the Chamber's Plenary Assembly the Unit Holder and the material, human, and budgetary resources to which the unit itself must be counted;

X. Propose to the House plenary the Unit's Rules of Procedure;

XI. Approve the Unit's program of activities and require all kinds of information regarding its functions; likewise, approve policies, guidelines and the manual required by the Unit for the exercise of its functions;

XII. Order the Unit to conduct audits to the Federation's High Audit Office;

XIII. Approve the indicators to be used by the Unit for the evaluation of the performance of the Higher Audit of the Federation and, where appropriate, the elements Methodological requirements that are necessary for that effect and the indicators of the Unit;

XIV. Know the Federation's Internal Audit Rules of Procedure, and

XV. The others that set this Act and other applicable legal provisions.

Article 78.- The Commission will submit directly to the Federation's High Audit Office a report containing the observations and recommendations that will be made. derive from the exercise of the powers conferred on it by this Law in the assessment of its performance at the latest on 30 May of the year in which it submits the Report of the Result. The Higher Audit of the Federation shall give an account of its attention when presenting the Report of the Result of the following year.

TITLE SEVENTH

Organization of the Federation's Higher Audit

Chapter I

Integration and Organization

Article 79.- At the helm of the Federation's High Audit Office there will be a Federation Superior Auditor appointed as provided for in the fourth paragraph. Article 79 of the Political Constitution of the United Mexican States, by the vote of two-thirds of the present members of the House.

Article 80.- The designation of the Federation Superior Auditor will be subject to the following procedure:

I. The Commission will issue the corresponding public call for a period of ten calendar days from the date of the publication. publication of the call, applications for the position of the Senior Auditor of the Federation;

II. Concluded the previous deadline and received the requests with the requirements and documents that the convocation indicates, the Commission, within five days The following natural resources shall be reviewed and analysed;

III. From the analysis of the applications the members of the Commission will interview separately for the respective evaluation and within the five calendar days the following candidates, who, in their opinion, consider suitable for the formation of a third party;

IV. Conformed the terna, within a period not exceeding three calendar days, the Commission shall formulate its opinion, in order to propose to the plenary the three candidates, for the purposes of the above, in the terms of the previous Article, to the designation of the Federation's Senior Auditor

and

V. The person appointed to hold the position will protest before the Chamber's plenary session.

Article 81.- In the event that no candidate from the third party proposed in the opinion to hold the office of the Senior Auditor of the Federation has obtained the A vote of two-thirds of the present members of the House will be resubmitted to a new proposal in the terms of the previous article. No candidate proposed in the opinion rejected by the plenary will be able to participate in the selection process again.

Article 82.- The Higher Auditor of the Federation will last for eight years and may be appointed once again. He may be removed by the Chamber for the serious causes referred to in Article 93 of this Law, with the same vote required for his appointment, as well as for the causes and in accordance with the procedures provided for in Title IV of the Political Constitution of the United Mexican States. If this situation occurs in recess, the Permanent Commission may convene an extraordinary period to resolve the removal.

Article 83.- During the recess of the Chamber, the Special Auditor that corresponds according to the Rules of Procedure of the Higher Audit of the Federation, will exercise Until such time as this Chamber appoints the Senior Auditor of the Federation in the following session.

The Superior Auditor of the Federation will be replaced in his temporary absences by the special auditors, by the Holder of the Unit of Legal Affairs and by the Holder of the General Administration Unit in the order that the Rules of Procedure of the Higher Audit of the Federation indicate. In the event of a final failure, the Commission shall give the House the opportunity to designate, in accordance with Article 80 of this Law, the Auditor to conclude the order.

Article 84.- To be the Federation's Top Auditor, the following requirements are required:

I. Being a Mexican citizen by birth and not acquiring another nationality, in full exercise of their civil and political rights;

II. Having at least thirty-five years completed on the day of designation;

III. Gozar of good reputation and not have been convicted of intentional crime that warrants corporal punishment of more than one year in prison. Without prejudice to the foregoing, if it were theft, fraud, falsification, breach of trust or other that seriously affects good fame, it will disable for the charge any that has been the penalty;

IV. Haber resided in the country for the two years prior to the day of designation;

V. Not having been Secretary of State, Attorney General of the Republic or Federal District Attorney, Senator, Federal Deputy, Governor of any State or Head of Government of the Federal District, or leader of any political party, nor have he been nominated for a popular election during the year prior to the day of his appointment;

VI. Count upon appointment with a ten-year experience in activities or functions related to the control and control of public expenditure, budgetary policy; assessment of public expenditure, performance and public policy; financial management, or resource management;

VII. Counting on the day of its designation, with a minimum age of ten years, and a professional accountant of a public accountant, a law graduate or a lawyer, licensed in economics, licensed in administration or any other professional title related to the audit activities issued by a legally empowered authority or institution, and

VIII. Not having been disabled to perform a job, position or commission in the public service, nor removed from any public or private sector office.

Article 85.- The Federation Superior Auditor will have the following attributions:

I. Represent the Federation's Higher Audit to the audited entities, federal and local authorities, federal entities, municipalities, organs political-administrative of the territorial demarcations of the Federal District and other natural and moral persons, public or private;

II. To prepare the annual budget of the Federation's Higher Audit Office, taking into account the revenue and federal public expenditure forecasts and the applicable provisions;

III. Manage the assets and resources of the Federation's Higher Audit Office and resolve the acquisition and disposal of movable and movable property. the provision of services of the audit entity, subject to the provisions of Article 134 of the Constitution, its laws and regulations and the provisions of the General Law on National Goods, as well as the management of incorporation, destination and disintegrating real estate from the public domain of the Federation, affected by its service;

IV. Approve the annual program of activities; as well as the strategic plan of the Higher Audit of the Federation for a minimum period of 3 years, and the program annual audits for the audit of the respective Public Account;

V. Exorder in accordance with the provisions of this Law and to do so from the knowledge of the Commission, the Internal Rules of the Higher Audit of the Federation, in which the privileges are distributed to their administrative units and their holders, in addition to the way in which the latter must be supplied in their absence, their internal organisation and operation, and must be published in the Official Journal Officer of the Federation;

VI. Exorder the organization manuals and procedures that are required for the proper organization and operation of the Federation's Higher Audit Office. which must be previously known to the Commission and published in the Official Journal of the Federation.

Also, to issue the rules for the exercise, management and implementation of the budget of the Higher Audit of the Federation, in accordance with the applicable provisions of the Budget of the Federation and the Federal Budget and Accountability Act, as well as informing the Commission about the exercise of its budget in terms of Article 85, fraction XVIII of this Law, and when the Commission requires additional information;

VII. Name the top command staff of the Federation's High Audit Office;

VIII. Exorder those rules and provisions that this Law gives to the Higher Audit of the Federation; as well as to establish the elements that enable the adequate accountability and the proper practice of audits, taking into account the proposals that are formulated by the audited entities and the characteristics of their operation;

IX. Be the link between the Federation's Top Audit and the Commission;

X. To request the audited entities, public servants, and individuals, be these natural or moral persons, the information that audit of the Public Account is required;

XI. Request the audited entities for the assistance they need for the expeditious exercise of the superior review and audit functions;

XII. Exercise the privileges that correspond to the Higher Audit of the Federation in the terms of the Political Constitution of the United Mexican States, This Law and the Rules of Procedure of the Federation's own High Audit Office;

XIII. To process, instruct, and resolve the review appeal against its resolutions and penalties that it issues under this Law;

XIV. Receive from the Commission the Public Account for review and superior audit;

XV. Formulate and deliver to the Chamber, through the Commission, the Result Report no later than 20 February of the year following the presentation of the Federal Public Account;

XVI. Resolve the procedure for the fining of the compensation liabilities provided for in this Law;

XVII. Concerting and celebrating, in the cases it deems necessary, agreements with the audited entities, local legislatures, the Legislative Assembly of the District Federal, the institutions of higher oversight of the federal entities, municipalities and political-administrative bodies of the territorial demarcations in the Federal District, with the purpose of supporting and making more efficient the audit, without to the detriment of its audit power, which it may exercise As well as collaboration agreements with national and international organizations that bring together higher-level or directly approved institutions, with the private sector and with professional associations, institutions Academic and institutions of recognised multi-national prestige;

XVIII. Give the House, through the Commission, verified evidence of the implementation of its approved budget, within the first thirty days of the following month to which your exercise corresponds;

XIX. To request the competent authorities to recover the fines and penalties that are imposed in the terms of this Law;

XX. Exorder the policy of remuneration, benefits and stimuli of the trust staff of the Higher Audit of the Federation, observing the approved in the Expenditures Budget of the Federation concerned and the provisions of the Federal Budget and Accountability Act;

XXI. Develop for submission to the Commission the strategic plan of the Federation's Higher Audit, and

XXII. The others that point to this Law and other applicable legal provisions.

Of the privileges provided for in favor of the Superior Auditor of the Federation in this Law, only those mentioned in fractions II, IV, V, VI, VII, VIII, XIII, XIV, XV, XVIII, XX and XXI of this article are the exclusive exercise of the Superior Auditor and therefore cannot be delegated.

Article 86.- The Federation's Senior Auditor will be assisted in his duties by the special auditors, as well as by the unit holders, directors general, auditors and other public servants to the effect that the Internal Rules of the Federation's Higher Audit Office, in accordance with the approved budget. That Regulation shall allocate the powers and powers provided for in this Act.

Article 87.- To exercise the Special Auditor charge the following requirements must be met:

I. Being a Mexican citizen, in full exercise of your civil and political rights;

II. Having at least thirty-two years completed on the day of your designation;

III. Meet the requirements set out in Section 84, fractions III to V and VIII of this Law;

IV. Contar, on the day of its designation, at least seven years old, with a professional title and a professional accountant, licensed in law, lawyer, licensed in economics, licensed in administration or any other professional title and transferor related to the audit activities, issued by a legally empowered authority or institution, and

V. Count upon appointment with a seven-year experience in activities or functions related to the control and audit of public expenditure, budgetary policy; assessment of public expenditure, performance and public policy; financial management, or resource management.

Article 88.- Without prejudice to your exercise by the Higher Auditor of the Federation or any other public servant, pursuant to the Rules of Procedure Higher Audit of the Federation, it is also up to the special auditors the following powers:

I. Plan, in accordance with the programs approved by the Federation Superior Auditor, activities related to the review of the Public Account and elaborate thematic analyses that serve as inputs for the preparation of the Result Report;

II. Review the Public Account that is given in terms of this Act;

III. Require the audited entities and third parties who have held operations with those entities, the information and documentation that is necessary to perform the audit function;

IV. Order and perform audits on audited entities under the program approved by the Federation's Superior Auditor;

V. Designate auditors in charge of performing audits of their duties or, where appropriate, to conclude service delivery contracts referred to in the Article 22 of this Act;

VI. Review, analyze, and evaluate programmatic information included in the Public Account;

VII. To request the presence of the representatives of the audited entities on the date and place that they are given, to hold the meetings in which they are to make known the relevant part of the results and, where appropriate, preliminary observations of the audits that have been carried out on them;

VIII. Formulate the results and observations that are derived from the audits that are practiced, including recommendations and actions promoted, which forward, as appropriate, to the entities audited in the terms of this Act;

IX. Participate in the procedures for the completion of the compensation liabilities, in the terms that the Internal Audit Regulation establishes Superior of the Federation;

X. To process, instruct, and resolve the review appeal against the sanctions and resolutions that you issue under this Act;

XI. Develop a technical opinion that integrates the documentation and verification necessary to promote legal actions in the criminal and criminal cases that proceed as a result of irregularities detected in the review or audits to be carried out;

XII. Promote to the competent authorities the completion of other responsibilities incurred by the public servants of the audited entities;

XIII. Soldering or concluding the observations, recommendations and actions promoted and in the case of promotions of administrative responsibilities sanctions, criminal complaints and impeachment, regardless of whether they determine their conclusion in accordance with the applicable provisions, request the authorities to whom the promotion was sent or the complaint to be filed final resolution to be determined or to be placed on this type of matters;

XIV. Formulate the Result Report project, as well as the other documents you are instructed to, and

XV. The others that point to the Act, the Federation's Upper Audit Rules of Procedure, and other applicable provisions.

Article 89.- The Higher Audit of the Federation will have a Legal Affairs Unit, the holder of which will have the following powers:

I. Advising the Federation's Senior Auditor and special auditors on legal matters, as well as acting as their consultative body;

II. Auxiliary in the process and instruction of the review facility provided for in this Law and submit the draft resolution to the public server that has issued the appealed act;

III. Exercising judicial, civil and litigation-administrative actions in trials in which the Federation's High Audit Office is a party, answer demands, evidence and pleadings, and act in defence of the legal interests of the Federation's own High Audit Office, giving due follow-up to the processes and trials in which it acts;

IV. Represent the Federation's High Audit Office before the Federal Court of Conciliation and Arbitration in the conflicts that arise on the occasion of the application of the Federal Law of Workers to the State Service;

V. Present directly or through the respective general direction, as required by the Internal Audit Regulation of the Federation, criminal or impeachment charges that proceed, as a result of irregularities detected by the Holders of the Administrative Units of Auditors in the context of the audit of the Public Account, with support in the respective technical opinions prepared by such holders;

VI. To advise the Administrative Units on the lifting of the administrative acts that they carry out on the basis of the audits that the Higher Audit of the Federation;

VII. Participate in the procedures for the findation of the compensation liabilities, in the terms that the Rules of Procedure set out in the Higher Audit of the Federation;

VIII. To process, instruct, and resolve the review appeal against the sanctions and resolutions you issue under this Law;

IX. Review the specific legal aspects, through the respective general direction, as required by the Internal Audit Regulation Superior of the Federation, as requested by the administrative auditing units, on the technical opinions that they require to promote actions arising from the audit of the Public Account;

X. Order and audit audited entities under the program approved by the Federation Superior Auditor, and

XI. The others that point to the Act and other applicable provisions.

Article 90.- The Higher Audit of the Federation will have a General Administration Unit that will provide you with administrative services, the holder of which will have the following attributions:

I. Manage the financial, human, and material resources of the Federation's Higher Audit in accordance with statutory and regulatory provisions the rijan and the policies and standards issued by the Higher Auditor of the Federation;

II. To provide services that are generally required for the proper functioning of the facilities in which the High Audit Office itself is operating the Federation;

III. Prepare the preliminary draft annual budget of the Higher Audit Office of the Federation, exercise and gloss over the exercise of the authorized budget and draw up the the proven account of its application, as well as the establishment and maintenance of an accounting system of the institution that allows the recording of the set of operations required by its own administration;

IV. Name the other staff of the Federation's High Audit Office;

V. Acquire the goods and services and conclude contracts to provide the material resources requested by their administrative units for their due operation, and

VI. Other than the Federation Superior Auditor and applicable legal and administrative provisions.

Article 91.- The Federation's Superior Auditor and special auditors during the exercise of his office shall be prohibited:

I. Forming some political party, engaging in partisan political acts, and doing any kind of propaganda or partisan advocacy;

II. To perform other employment, office or commission in the public, private or social sectors, except those not paid in scientific, teaching, artistic, beneficence, or Colleges of Professionals representing the Higher Audit of the Federation, and

III. Making knowledge of third parties or disseminating, in any form, confidential or reserved information in the custody of the High Audit Office of the Federation for the exercise of its privileges, which shall be used only for the purposes to which it is affected.

Article 92.- The Federation Superior Auditor may be removed from office for the following serious causes of liability:

I. Be located in the prohibition assumptions set in the previous article;

II. Use for own or third-party benefits the documentation and confidential information in the terms of this Law and its regulatory provisions;

III. To leave, without justified cause, to terminate indemnities or to apply pecuniary sanctions, in the field of their jurisdiction and in the cases provided for in the Law, where the liability and the identification of the person responsible as a result of the reviews and investigations in the exercise of their privileges are duly established;

IV. Absent from work for more than one month without any authorization from the Chamber;

V. Refrain from submitting in the relevant year and in the terms of this Act, without justified cause, the Result Report;

VI. Seustraer, destroy, hide, or improperly use the documentation and information that for the purpose of his/her care or custody or that exists in the Higher Audit of the Federation, for the exercise of its powers;

VII. Accept the interference of the political parties in the exercise of their functions and of this circumstance, conduct themselves with bias in the process of review the Public Account and in the procedures for the supervision and enforcement of sanctions referred to in this Law, and

VIII. Obtain an unsatisfactory performance assessment without justification, in the Commission's judgment, for two consecutive exercises.

Article 93.- The Chamber will rule on the existence of the reasons for the removal of the High Auditor of the Federation for serious causes of responsibility, and must give the right of hearing to the affected person. Removal will require the vote of two-thirds of the members present.

Special auditors may be removed for the serious causes referred to in the previous article by the Federation's Senior Auditor.

Article 94.- The Federation Superior Auditor and special auditors shall only be required to acquit positions or render statements in judgment, in representation of the Higher Audit of the Federation or by virtue of its functions, when positions and questions are formulated by means of trade issued by competent authority, which shall be written within the established term by that authority.

Article 95.- The Federation's Senior Auditor may organically ascribe the administrative units established in the Internal Audit Regulation. Superior of the Federation. The agreements in which powers are delegated or assigned administrative units shall be published in the Official Journal of the Federation.

Article 96.- The Higher Audit of the Federation will have a career control service, and must issue a statute for this purpose. be published in the Official Journal of the Federation and set out at least:

I. Including at least and without exception to personnel carrying out audits and other places and categories than the Federation's High Audit Office determine;

II. The recruitment of service personnel will be through public tender, subject to procedures and requirements for selection, entry, application of examinations and transparent assessments;

III. The procedures and requirements for the promotion of its members, which shall take into account, their capacity, knowledge, efficiency, quality and performance, as well as the application of the respective examinations, and

IV. Service personnel will be guaranteed to remain in the Federation's Higher Audit as long as they credit knowledge assessments and performance to be determined and meet the training and upgrade plans. The procedures and requirements for the permanence and, where appropriate, for the promotion of its members, shall take into account their capacity, level of specialization, knowledge, efficiency, training, performance and results of the examinations, other.

Article 97.- The Federation's Higher Audit Office will draw up its annual draft budget, which will contain, in accordance with the estimates of expenditure, the the resources necessary to fulfill its mandate, which will be forwarded by the Federal Auditor of the Federation to the Commission no later than August 15, for inclusion in the draft budget of the Federation for the following tax year. The Higher Audit of the Federation will exercise autonomously its approved budget subject to the provisions of the Federal Law of Budget and Accountability, the Budget of the Funds of the Federation concerned and the other provisions that are applicable.

The Federation's High Audit Office shall publish in the Official Journal of the Federation its internal regulations in accordance with applicable legal provisions.

Article 98.- Public servants of the Federation's High Audit Office are classified as trust workers and base workers, and will be governed by the Article 123 (B) of the Political Constitution of the United Mexican States and the Federal Law of Workers to the State Service.

Article 99.- They are trusted workers: The Federation's Superior Auditor, the special auditors, the units of the units provided for in this Law, the directors-general, auditors, average officers and other workers who are such as to be in accordance with the provisions of the Federal Law on Workers at the State Service and the Rules of Procedure of the Higher Audit Office Federation.

They are base workers who perform duties on posts not included in the preceding paragraph and are provided with such a character in the Federal Law of Workers to the State Service.

Article 100.- The legal working relationship is established between the Higher Audit of the Federation, through its Higher Auditor of the Federation and the workers to their service for all intents and purposes.

Chapter II

From the Federation's Top Audit Surveillance

Article 101.- The Federation Superior Auditor, Special Auditors and other public servants of the Federation's Higher Audit Office in the performance of their duties, shall be subject to the Federal Law on Administrative Responsibilities of Public Servants and other applicable legal provisions.

Article 102.- For the purpose of supporting the Commission in the performance of its duties, the Unit will be responsible for monitoring the strict compliance of the functions of the public servants of the Higher Audit of the Federation, which will be part of the structure of the Commission.

The Unit may, where appropriate, apply the disciplinary measures and administrative penalties provided for in the legal framework and provide technical support to the Commission in the Evaluation of the performance of the Federation's Higher Audit Office.

Article 103.- The Unit will have the following attributions:

I. To monitor that the public servants of the Higher Audit of the Federation are conducted in terms of the provisions of this Law and other legal provisions applicable;

II. Practice, on its own or through external auditors, audits to verify performance and compliance with targets and indicators of the Higher Audit of the Federation, as well as the proper implementation of the resources in charge of it based on the annual work programme approved by the Commission;

III. Receiving complaints and complaints arising from the failure to comply with the obligations by the Federation Superior Auditor, special auditors and other public servants of the Higher Audit Office of the Federation, to initiate investigations and, where appropriate, with the approval of the Commission, to finance the responsibilities to which it has taken place and to impose the penalties that correspond, in the terms of the Law Federal Public Servants Administrative Responsibilities;

IV. To know and to resolve, with the approval of the Commission, the appeal of revocation that will interpose the public servants sanctioned according to the provisions of the Federal Law on Administrative Responsibilities of Public Servants;

V. Perform the legal defense of the resolutions that are issued to the various jurisdictional instances;

VI. Participate in the receiving acts of the top command public servants of the Federation's High Audit Office;

VII. At the request of the Commission, to file complaints or complaints with the competent authority, in the event of detection of acts presumably constituting a crime, imputable to the public servants of the Higher Audit of the Federation;

VIII. Carry the registration and analysis of the patrimonial situation of the public servants assigned to the Higher Audit of the Federation;

IX. Knowing and resolving the inconformities presented by suppliers or contractors, for non-compliance with the provisions of the Procurement Act, Leases and Services of the Public Sector and the Public Works and Services Act Related to the Mismas;

X. Auxiliary the Commission in the elaboration of the analysis and conclusions of the Result Report and other documents sent to it by the Higher Audit Office Federation;

XI. Propose to the Commission the performance evaluation systems of the Unit itself and those it uses to evaluate the Federation's Higher Audit, as well as as the monitoring systems for the observations and actions promoted by both the Unit and the Commission;

XII. In general, assist and assist the Commission in the fulfillment of its attributions, and

XIII. Other than expressly attribute to you the applicable laws and regulations.

The audited entities will have the power to complain to the Unit about the acts of the Superior Auditor of the Federation that contravene the provisions of the This Law, in which case the Unit shall conduct the preliminary investigation by special means, to rule on whether or not to initiate the removal procedure referred to in this order, or that provided for in the Federal Law of Responsibilities Administrative of the Public Servants, notifying the complainant of the opinion on the approval of the Commission.

Article 104.- The head of the Unit shall be proposed by the Commission itself and appointed by the House, by the majority vote of its members present in the the respective session, having to comply with the requirements that this Law establishes for the Superior Auditor of the Federation.

Article 105.- The holder of the Unit shall be administratively responsible to the Chamber itself, to which it shall render an annual report of its management, with (a) the independence of the person who may be exceptionally summoned by the latter, where required, to take account of the performance of his duties.

Article 106.- They are the privileges of the Unit holder:

I. Plan and schedule audits to the various areas that make up the Federation's Higher Audit;

II. Require the administrative units of the Federation's Higher Audit Office with the information necessary to fulfill their duties;

III. Exorder certifications from the documents that work in the Drive files, and

IV. Other than expressly attribute to you the applicable laws and regulations.

Article 107.- For the exercise of the privileges held by the Unit, it will have the public servants, administrative units, and resources (a) the Economic and Social Committee, acting on a proposal from the Commission, will approve the House and determine its budget.

The Rules of Procedure of the Unit issuing the Chamber shall establish the jurisdiction of the areas referred to in the preceding paragraph and those other administrative units which are essential for the proper functioning of the same.

Article 108.- The Public Servants of the Unit must comply with the academic profiles of specialty to be determined in their Regulations, preferably in matters of audit, performance evaluation and control.

The entrance to the Unit will be through public competition.

TITLE EIGHTH

Social Comptroller

Single Chapter

Article 109. The Commission will receive requests, requests and complaints founded and motivated by civil society, which may be considered by the Audit Office. Top of the Federation in the annual programme of audits, visits and inspections and the results of which shall be considered in the Report of the Result.

Article 110. The Commission will receive from the company opinions, requests and complaints about the functioning of the audit carried out by the Audit Office. Superior of the Federation to participate, contribute and contribute to improve the functioning of the review of the public account.

TRANSIENT ITEMS

First.- This Decree shall enter into force on the day following that of its publication in the Official Journal of the Federation, and the provisions of the the following transient items.

Second.- As of the entry into force of this Law, the Higher Taxation Law of the Federation published in the Official Journal of the Federation is repealed. Twenty-nine December of the year two thousand, with its reforms and additions, without prejudice to the cases that are in the process or in process in the Higher Audit of the Federation when the Law concerning the present Decree comes into force, will continue to process until its conclusion in terms of the Fiscalization Act Top of the Federation.

Third.- The applicable dates for the presentation of the Public Account and the Report of the Result, shall enter into force from the corresponding Public Account for fiscal year 2008.

Fourth.- The Higher Audit of the Federation must update and, if necessary, publish the regulations that under its powers must be issued within a period of time. greater than 180 days from the publication of this Decree.

Fifth.- The legal provisions that contravene or oppose the present reform are repealed.

Sixth.- The Higher Audit of the Federation and the Unit shall update its internal regulations as provided for in this Law no longer than 90 days from the publication of this Decree.

Seventh.- References that are made in other laws and administrative provisions to the Federation's Higher Taxation Law will be made to the Law that is issued by this Decree.

Eighth.- For the purposes of fiscal year 2009, the second quarterly report referred to in Article 7 of this Act shall be prepared on the basis of the information available at the closing date of such a report, with the expense of preliminary accrual being included.

Ninth.- The collaboration agreements that were concluded prior to the entry into force of this decree, by the Higher Audit of the Federation with the audited entities and other natural or moral and private individuals, national and foreign, they shall retain their value and effectiveness.

Mexico, D.F., at 30 April 2009.-Dip. Cesar Horacio Duarte Jaquez, President.-Sen. Gustavo Enrique Madero Muñoz, President.-Dip. Maria Eugenia Jiménez Valenzuela, Secretary.-Sen. Claudia Sofia Corichi Garcia, Secretary.-Rubicas."

In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree in the Federal Executive Branch, in Mexico City, Federal District, to twenty-eight May of two thousand nine.- Felipe de Jesús Calderón Hinojosa.-Rubrica.-The Secretary of the Interior, Lic. Fernando Francisco Gomez Mont Urueta.-Heading.