Your State Congress.

The State Congress of Jalisco is responsible for reviewing and overseeing the finances of the municipalities within its jurisdiction. This process is carried out through a series of procedures and mechanisms established in state legislation and focuses on ensuring transparency, legality, and efficiency in the use of public resources. Here’s an explanation of the main steps and methods the Congress of Jalisco uses to review municipal finances:

1.-Review of Public Accounts
Each year, municipalities must submit their public accounts to the State Congress of Jalisco. These accounts include detailed information on the income, expenses, and management of financial resources during the fiscal year.

2.-State Audit Office

The State Audit Office of Jalisco (ASEJ) is the technical body responsible for conducting audits and reviews of municipal public accounts. The ASEJ reviews the legality, efficiency, effectiveness, and economy of the financial and administrative operations of the municipalities.

3.-Audit Reports

Once the audit is completed, the ASEJ prepares a report with the results of the review. This report includes observations, recommendations, and, if applicable, the identification of irregularities or inconsistencies in the municipality's financial management.

4.-Presentation to Congress

The audit report is presented to the State Congress of Jalisco, specifically to the Oversight Committee and the Finance and Budget Committee. These committees analyze the report and discuss its findings.

5.-Opinions and Resolutions

Based on the ASEJ’s report and their own deliberations, the congressional committees issue opinions that may include recommendations, requests for clarification, or even sanctions for those responsible for detected irregularities.

6.-Hearings and Information Requests

Congress may request the appearance of municipal officials to clarify doubts or respond to specific observations from the audit report. They may also require additional information or documentation deemed necessary for a thorough review.

7.-Follow-up and Compliance

The State Congress, through its committees, follows up on the compliance with the issued recommendations and observations. This includes verifying that municipalities take corrective measures and improve their financial management practices.

8.-Publication of Results

To ensure transparency, the results of the audits and the Congress’s resolutions are usually published and made available to the public. This allows citizens to know how public resources are being managed in their municipalities.

9.-Responsibilities and Sanctions

If serious irregularities are detected, Congress may take more severe measures, including referring the case to judicial authorities to initiate the corresponding legal proceedings against responsible officials.

10.-Training and Advisory

The Congress and the ASEJ also play an important role in training and advising municipalities, guiding them on best practices for financial management and control to prevent future irregularities.

The review of municipal finances by the State Congress of Jalisco is a rigorous and systematic process aimed at ensuring the proper administration of public resources, promoting transparency, and accountability for the benefit of citizens.