Budget Execution and Financial Management
This chapter reviews the implementation and management of the Mexican budget. Financial management is in the midst of an ambitious agenda of reform with the overall goal of improving the quality of public service. The central concepts behind the reforms are to delegate management responsibility to programme managers and to focus greater attention on improving results. This chapter is divided into seven sections: the execution of the budget; cash management; public accounting; internal control and audit; human resource management; procurement; and the conclusion and recommendations.