INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS
ISSN(p in ): 2643-9840, ISSN(online): 2643-9875
Volume 08 Issue 10 Oc obe 2025
DOI: 10.47191/ijm a/ 8-i10-17, Impac Fac o : 8.266
Page No. 5633-5657
IJMRA, Volume 08 Issue 10 Oc obe 2025 www.ijm a.in Page 5633
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e
and C iminal Liabili y A ising om Audi s.
Gelacio Juan Ramón GUTIÉRREZ OCEGUEDA1, Edga GUTIÉRREZ ACEVES2.
1
Depa men o Social Law and Legal Disciplines, Di ision o Legal S udies, Uni e si y Cen e o Social Sciences and Humani ies,
Uni e si y o Guadalaja a, Jalisco, Mexico. h ps://o cid.o g/0000-0001-8880-094X
2Lawye who g adua ed om he Di ision o Legal S udies o he Uni e si y Cen e o Social Sciences and Humani ies o he
Uni e si y o Guadalaja a, Jalisco, Mexico wi h Mas e 's and Doc o a e s udies in Law om he Ins i u e o Ad anced Legal S udies
o Jalisco, A.C. h ps://o cid.o g/0000-0002-0289-5464
ABSTRACT: The aim o his s udy is o de e mine which o he ollowing al e na i es ep esen he bes possible social solu ion: (i)
ha he a ious ollow-ups o audi obse a ions be main ained and he suspension o he s a o he calcula ion o he s a u e
o limi a ions o adminis a i e and c iminal liabili y be egula ed, o (ii) ha on he con a y, he e be a single ollow-up and i
he body subjec o he audi ails o esol e in a sho pe iod (which should also be es ablished by law) he obse a ions o he
Sec e a ia o Public Func ion, and ha i he obse a ions indica ed in he audi esul a e no esol ed, he Sec e a ia o Public
Func ion immedia ely ecommends he implemen a ion o co ec i e measu es such as he ini ia ion o p ocedu es leading o he
es ablishmen o adminis a i e and/o c iminal liabili y.
I. INTRODUCTION
1. His o ical F amewo k
A. The Wa e Commissions o he Fede a ed S a es o Mexico a e gene ally decen alized public bodies wi h hei own
legal pe sonali y, exis ing in each s a e and pu suing he objec i es o local wa e laws.
B. The Na ional Wa e Commission (CONAGUA) is a decen alized adminis a i e body o he Minis y o En i onmen
and Na u al Resou ces, wi h he powe s con e ed on i ega ding wa e esou ces by he Na ional Wa e Law, i s Regula ions,
and he In e nal Regula ions o he Na ional Wa e Commission.
C. The Minis y o En i onmen and Na u al Resou ces, h ough he Na ional Wa e Commission, has been de eloping
he Na ional Wa e P og am in compliance wi h he p o isions o he Planning Law, which manda es ensu ing consis ency
be ween his special p og am and he Sec o al P og am o En i onmen and Na u al Resou ces, as well as he Gene al Axes
p o ided o in he Na ional De elopmen Plan. Thus, he Na ional De elopmen Plan 2007-2012 es ablishes he need o in ensi y
ac ions aimed a inc easing e iciency in wa e dis ibu ion, as signi ican losses due o leaks in he ne wo ks pe sis , anging
be ween 30% and 50%. Mo e ecen ly, on Decembe 31, 2020, he dec ee app o ing he 2020-2024 Na ional Wa e P og am was
published in he O icial Gaze e o he Fede a ion. This p og am seeks o ad ance Mexico owa d a wa e esou ce ha is a pilla
o well-being h ough sus ainable and coo dina ed managemen in ol ing ci izens, ins i u ions, and le els o go e nmen . (DOF
2020)
I has 5 p io i y objec i es, h ee ocused on people o wa e use s and wo su ende ed on he enabling en i onmen :
(i) p og essi ely gua an ee he human igh s o wa e and sani a ion, especially o he mos ulne able popula ion; (ii) e icien ly
use wa e o con ibu e o he sus ainable de elopmen o p oduc i e sec o s; (iii) educe he ulne abili y o he popula ion o
loods and d ough s, wi h emphasis on indigenous and A o-Mexican peoples; (i ) p ese e he in eg i y o he wa e cycle o
gua an ee he hyd ological se ices p o ided by basins and aqui e s, and ( ) imp o e condi ions o wa e go e nance, o
s eng hen decision-making and comba co up ion. To p o ec wa e a ailabili y in basins and aqui e s, as a i s s ep owa ds he
implemen a ion o he human igh o wa e , wo k will be done o eco e lows, concessions and alloca ions o domes ic and
u ban public uses. (CONAGUA 2020)
D. The D inking Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU) is one o he a ious subsidy ypes
ope a ed by he Na ional Wa e Commission. I s objec i e is o p omo e and suppo s a es and municipali ies in he de elopmen
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e and C iminal Liabili y A ising om
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o d inking wa e , sewe age, and sani a ion sys ems in popula ion cen e s wi h mo e han 2,500 inhabi an s, h ough se ice
imp o emen ac ions o p o ide wa e o a ious uses, p ima ily o human consump ion.
E. Subsidies a e he alloca ion o ede al esou ces p o ided o in he Fede al Expendi u e Budge ha , h ough agencies
and en i ies, a e g an ed o di e en sec o s o socie y, o s a es, o o municipali ies o p omo e he de elopmen o p io i y
social o economic ac i i ies o gene al in e es .
F. The Minis y o Public Se ice has issued Audi Guidelines o he Re iew o Fede alized Funds and P og ams, which
include hose o he Po able Wa e , Sewe age and Sani a ion P og am in U ban A eas (APAZU), which a e based on A icle 37,
Sec ion I, o he O ganic Law o he Fede al Public Adminis a ion, in ela ion o he second ansi o y a icle o he Dec ee
amending, adding o, and epealing a ious p o isions o he O ganic Law o he Fede al Public Adminis a ion, published in he
O icial Gaze e o he Fede a ion on Janua y 2, 2013; in A icles 33, Sec ions I and II, and 48, Sec ion I, o he In e nal Regula ions
o he Minis y o Public Se ice; in Poin 1, second pa ag aph, o he Ag eemen es ablishing he Gene al P o isions o he
Conduc o Audi s, Re iews and Inspec ion Visi s, published in he O icial Gaze e o he Fede a ion on July 12, 2010 and amended
by he ag eemen published in he O icial Gaze e o he Fede a ion on June 16, 2011; in he Coo dina ion Ag eemen signed by
he Sec e a ia o Public Se ice and he Execu i e B anch o each o he S a es, he pu pose o which is o implemen a special
coo dina ion p og am called S eng hening he S a e Sys em o O e sigh and E alua ion o Public Managemen , and
Collabo a ion on T anspa ency and Comba ing Co up ion; in he Gene al O ganiza ion Manual o he Sec e a ia o Public
Se ice, and in he Speci ic O ganiza ion Manual o he Regional Ope a ions and Social O e sigh Uni .
Mo e ecen ly, on Decembe 8, 2022, he P onouncemen amending he Ag eemen es ablishing he Gene al P o isions
o he Conduc o he O e sigh P ocess was published in he O icial Gaze e o he Fede a ion. The mos ele an aspec s o
said ag eemen , a leas o he subjec ma e add essed in his in es iga ion, a e ound in A icles 37, 37 Bis, 39, and 41, which
es ablish he guidelines desc ibing he necessa y measu es o a oid he s a u e o limi a ions o bo h adminis a i e and c iminal
liabili ies. They also s ipula e ha he S a e O e sigh Bodies will be esponsible o iling complain s o ac s wi h he A o ney
Gene al’s O ice based on he Repo o De ec ed I egula i ies. Below is a ansc ip o hese p o isions, highligh ing hei mos
signi ican aspec s in bold:
A icle 37. When alleged adminis a i e misconduc by public se an s is iden i ied in audi s o in he ollow-up o ini ia ed
ac ions, o when audi s e eal p obable iola ions commi ed by bidde s, con ac o s, supplie s, o se ice p o ide s o
egula ions go e ning public wo ks and ela ed se ices, o public sec o p ocu emen , leasing, and se ices, he audi ing uni s
mus collec su icien , pe inen , compe en , and ele an documen a ion ha p o es he po en ial iola ions o he
applicable legal p o isions and will p oceed o p epa e he Repo o De ec ed I egula i ies, which hey will o wa d o he
compe en au ho i ies along wi h hei complain , so ha hey can p oceed in acco dance wi h he LGRA and o he applicable
egula ions.
A icle 37 Bis. Fo he issuance o he Repo o De ec ed I egula i ies, he da es on which said ac s o omissions we e
commi ed mus be conside ed, o a oid he expi a ion o he au ho i y’s powe s o impose he sanc ions es ablished in he
law on he ma e .
A icle 39. Once he Repo o De ec ed I egula i ies has been p epa ed, whe e app op ia e, he complain mus be iled wi h
he compe en au ho i y in acco dance wi h he applicable legal p o isions, along wi h he o iginal eco ds o ce i ied copies
suppo ing he p e ailing obse a ions. The da es on which said ac s o omissions we e commi ed mus be always kep in
mind, o a oid he s a u e o limi a ions o he compe en au ho i y’s powe s o impose he sanc ions es ablished in he
ele an laws.
A icle 41 …
S a e O e sigh Bodies, in coo dina ion wi h he Sec e a ia , shall ile complain s o ac s wi h he A o ney Gene al’s O ice
ega ding he o e sigh ac i i ies in which hey pa icipa e join ly wi h he Sec e a ia .
G. The Na ional Council o he E alua ion o Social De elopmen Policy (CONEVAL), in i s Speci ic Pe o mance
E alua ion Repo 2014-2015, Assessmen o he Pe o mance In o ma ion submi ed by he D inking Wa e , Sewe age and
Sani a ion P og am in U ban A eas (APAZU) unde modali y S074, desc ibes i by s a ing ha i p omo es ac ions o imp o e and
inc ease he p o ision o d inking wa e , sewe age and sani a ion se ices o esiden s o locali ies wi h mo e han 2,500
inhabi an s in he iscal yea . I does so h ough inancial and echnical suppo o s a es, municipali ies and ope a ing agencies in
ou a eas: he p epa a ion o s udies and p ojec s, expansion o se ice co e age, imp o emen o physical and comme cial
e iciency, and implemen a ion o cons uc ion and ehabili a ion ac ions o hyd aulic in as uc u e (ROP 2014). Fede al
pa icipa ion a ies depending on popula ion and needs, ocusing mo e on p io i y locali ies o he campaign agains hunge and
locali ies wi h popula ions o 2,500 o 14,999 (ROP 2014, EXT 2012). Fede al esou ces canno be used o he ope a ion and
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main enance o in as uc u e. I also desc ibes he co esponding Ma ix o Indica o s o Resul s (MIR), speci ying ha i s
pu pose is o con ibu e o s eng hening comp ehensi e and sus ainable wa e managemen , gua an eeing access o he
popula ion and ecosys ems, wi h o mal d inking wa e and sewage se ices in u ban a eas. In conclusion, in he sec ion inhe en
o he Gene al Obse a ions on he P og am’s end indica o (d inking wa e co e age), i is e y use ul and seems app op ia e o
es ablish ano he end indica o o sewage co e age in he MIR 2015.
Howe e , he change o he d inking wa e end indica o in he 2015 MIR does no seem en i ely app op ia e; i s ,
because i will no allow o an analysis o i s e olu ion compa ed o p e ious yea s, and second, because i will lead o con usion
ega ding he sec o al indica o , whose pu pose does no ully co espond o he P og am’s objec i e, which is o inc ease wa e
co e age o u ban esiden s. I also men ions ha he pu pose indica o s a e ele an o measu ing he P og am’s pe o mance
bu ha e been declining. Du ing he same pe iod, he spen budge dec eased ( om 2011 o 2014 -11.79%), which could be
con ibu ing o his lowe pe o mance. On he o he hand, he beha io o hese indica o s could also be explained using
esou ces, which a e no only alloca ed o p o iding new esiden s wi h access o one o hese wo se ices, bu also o imp o ing
physical and comme cial e iciency. I would be ad isable o inco po a e a pu pose indica o o measu e his componen o he
P og am. The indica o measu ing access o sewage se ices by new esiden s did no s eng hen o he same ex en as in 2012
(EED 2012), a yea in which his se ice saw an encou aging eco e y (in 2012, he a ge popula ion se ed by sewage se ice had
doubled he a ge popula ion se ed by d inking wa e se ice). Rega ding he componen indica o s, he a ge s achie ed
sa is ac o ily exceeded he s a ed goals; howe e , hese ha e no changed in subsequen yea s and emain below 100%. This
beha io in he componen indica o s sugges s, on he o he hand, ha he e is heal hy lexibili y in he P og am’s ope a ion, as
i g an s ex ensions a yea -end closings; howe e , his does no seem o jus i y he s a ed goal no being mo e ambi ious han
he one achie ed du ing he P og am’s adminis a ion. (CONEVAL 2015)
2. Ex-an e si ua ion
To g an he subsidy o he Po able Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU), he Na ional
Wa e Commission (CONAGUA) en e s in o F amewo k Coo dina ion Ag eemen s wi h he ede al en i ies, he scope o which is
ou lined in he Technical Annex. These legal ac s ha e been o malized be ween his decen alized adminis a i e body o he
Minis y o En i onmen and Na u al Resou ces and he Go e nmen o he Fede a ed S a es. Consequen ly, his esea ch will be
limi ed o his P og am.
3. Backg ound
In his con ex , he Minis y o Public Adminis a ion has been conduc ing a se ies o audi s on public unds con ibu ed
by he Fede a ion o he Wa e Commissions o he Fede a ed S a es o Mexico unde a ious p og ams, including he Po able
Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU). This is in acco dance wi h he Fede al Budge and Fiscal
Responsibili y Law, he In e nal Regula ions o he Minis y o Public Adminis a ion, he In e nal Regula ions o he Fede a ed
S a es Comp olle ’s O ice, and wi hin he amewo k o he Special Coo dina ion Ag eemen en i led “S eng hening he S a e
Sys em o he Con ol and E alua ion o Public Managemen and Collabo a ion on T anspa ency and he Figh agains
Co up ion”.
Audi epo s a e no mally ocused on obse ing: (i) bo h imp ope paymen s and (ii) o e paymen s. The e o e, a se ies
o ecommenda ions a e made: (i) p e en i e (p og am o ac ion plan o ac i i ies o a oid he ecu ence o he obse a ions),
and (ii) co ec i e ( e und o amoun s which mus be upda ed wi h hei espec i e in e es s and ini ia ion o liabili y p ocedu es
o public se an s and indi iduals o iling o c iminal complain s).
The Audi Repo is accompanied by Ce i ica es indica ing he ecommenda ions, which he audi ed en i y mus ollow
up on.
Un o una ely, ollow-up p oceedings a e o en ca ied ou on a ious occasions and conside ing ha hey do no
suspend he calcula ion o he s a u e o limi a ions o adminis a i e liabili y p oceedings and/o he exe cise o c iminal
ac ion, he s a u e o limi a ions is con igu ed, he eby a o ing he impuni y o public se an s and con ac o s.
Indeed, he excessi e numbe o ollow-up p oceedings and he p olonged pe iods ha hei a en ion can en ail un il
he Sec e a ia o Public Se ice de ini i ely de e mines he adop ion o co ec i e measu es consis ing o es ablishing
adminis a i e and/o c iminal liabili y a e ci cums ances ha bene i public se an s and con ac o s, since a he ime o
a emp ing o ini ia e he ele an p oceedings, he applicable ac ions and sanc ions ha e al eady expi ed, gi en ha hese a e
no mally c imes commi ed immedia ely.
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Wi h he publica ion in he O icial Gaze e o he Fede a ion on Decembe 8, 2022, o he Ag eemen amending he
Ag eemen es ablishing he Gene al P o isions o he Conduc o he Audi P ocess, he p oblem iden i ied he e, which consis s
o he unce ain y su ounding he a ious possible scena ios, is pa ially esol ed.
The aim o his s udy is o de e mine which o he ollowing al e na i es ep esen he bes possible social solu ion: (i)
ha he a ious ollow-ups o audi obse a ions be main ained and he suspension o he s a o he calcula ion o he s a u e
o limi a ions o adminis a i e and c iminal liabili y be egula ed, o (ii) ha on he con a y, he e be a single ollow-up and i
he body subjec o he audi ails o esol e in a sho pe iod (which should also be es ablished by law) he obse a ions o he
Sec e a ia o Public Func ion, and ha i he obse a ions indica ed in he audi esul a e no esol ed, he Sec e a ia o Public
Func ion immedia ely ecommends he implemen a ion o co ec i e measu es such as he ini ia ion o p ocedu es leading o
he es ablishmen o adminis a i e and/o c iminal liabili y.
Based on he con ex ual analysis desc ibed abo e, i is possible o es ablish he exis ence o a p oblem o impuni y
due o s a u es o limi a ions due o inac ion. The e o e, he mos app op ia e and e icien solu ion would be o exhaus a single
ollow-up o add ess he obse a ions made by he Sec e a ia o Public Adminis a ion in i s audi ing unc ions.
4. Legal F amewo k
Fo he de elopmen o his esea ch, he p o isions o h ee basic egula o y sys ems mus be aken in o conside a ion:
(i) he Poli ical Cons i u ion o he Uni ed Mexican S a es, since i s A icles 109 and 113 es ablish undamen al ins i u ions such as
he Na ional An i-Co up ion Sys em and he adminis a i e liabili y s uc u e o public se an s and indi iduals; (ii) he Gene al
Law on Adminis a i e Responsibili ies, whose impo ance is e lec ed in i s ole in de e mining he conduc o public se an s
conside ed adminis a i e o enses and hei ca ego iza ion as se ious and non-se ious, as well as hei sanc ions and s a u e o
limi a ions, and (iii) he Fede al Penal Code, which is pa icula ly impo an because i ypi ies and punishes c iminal conduc
commi ed by public se an s and indi iduals, speci ically in connec ion wi h he execu ion o public wo ks con ac s and ela ed
se ices. The de ails o he scope o he cons i u ional and egula o y p o isions a e de ailed below.
A icles 109 and 113 o he Poli ical Cons i u ion o he Uni ed Mexican S a es es ablish, among o he si ua ions, he
ounda ions o he Na ional An i-Co up ion Sys em, acco ding o he ollowing speci ica ions:
A icle 109. Public se an s and p i a e indi iduals who incu liabili y be o e he S a e shall be sanc ioned as ollows:
I. The sanc ions indica ed in A icle 110 shall be imposed h ough impeachmen p oceedings on he public se an s indica ed
in he same p o ision when, in he exe cise o hei unc ions, hey engage in ac s o omissions ha a e de imen al o
undamen al public in e es s o he p ope conduc o hei du ies.
Impeachmen p oceedings a e no admissible o he me e exp ession o ideas.
II. The commission o c imes by any public se an o p i a e indi idual who engages in ac s o co up ion shall be punished
unde applicable c iminal law.
The laws shall de e mine he cases and ci cums ances in which public se an s who, du ing hei e m o o ice, o o easons
he eo , ei he pe sonally o h ough an in e media y, inc ease hei asse s, acqui e p ope y, o ac as owne s o such asse s,
whose legal o igin hey canno jus i y, mus be c iminally punished o illici en ichmen . C iminal laws shall p o ide o
con isca ion and dep i a ion o owne ship o such asse s, in addi ion o any o he applicable penal ies.
III. Adminis a i e sanc ions shall be applied o public se an s o ac s o omissions ha a ec he legali y, hones y, loyal y,
impa iali y, and e iciency hey mus obse e in he pe o mance o hei jobs, posi ions, o commissions. These sanc ions
shall consis o ep imand, suspension, dismissal, and disquali ica ion, as well as economic sanc ions, and shall be es ablished
in acco dance wi h he economic bene i s, i any, ob ained by he esponsible pa y and he inancial damages caused by he
ac s o omissions. The law shall es ablish he p ocedu es o he in es iga ion and sanc ion o such ac s o omissions.
Se ious adminis a i e o enses shall be in es iga ed and subs an ia ed by he Sup eme Audi O ice o he Fede a ion and he
in e nal o e sigh bodies, o by hei coun e pa s in he ede al en i ies, as app op ia e, and shall be esol ed by he
compe en Adminis a i e Cou o Jus ice. O he adminis a i e o enses and sanc ions shall be hea d and esol ed by he
in e nal o e sigh bodies.
Fo he in es iga ion, subs an ia ion, and sanc ioning o he adminis a i e esponsibili ies o membe s o he Fede al Judicial
B anch, he p o isions o A icle 94 o his Cons i u ion shall be obse ed, wi hou p ejudice o he powe s o he Fede al
Sup eme Audi O ice ega ding o e sigh o he managemen , cus ody, and applica ion o public unds. The law shall es ablish
he condi ions and p ocedu es o challenging he classi ica ion o adminis a i e o enses as non-se ious by in e nal o e sigh
bodies.
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Fede al public en i ies shall ha e in e nal o e sigh bodies wi h he powe s de e mined by law o p e en , co ec , and
in es iga e ac s o omissions ha could cons i u e adminis a i e esponsibili ies; o sanc ion hose o he han hose wi hin
he ju isdic ion o he Fede al Cou o Adminis a i e Jus ice; o e iew he eceip , expendi u e, managemen , cus ody, and
applica ion o ede al public unds and ede al pa icipa ions; and o ile complain s o ac s o omissions ha could cons i u e
a c ime be o e he Specialized P osecu o ’s O ice o Comba ing Co up ion, as e e ed o in his Cons i u ion.
S a e and municipal public en i ies, as well as hose o he Fede al Dis ic and i s e i o ial di isions, shall ha e in e nal
o e sigh bodies, which shall ha e, wi hin hei local ju isdic ion, he powe s e e ed o in he p eceding pa ag aph, and
IV. Adminis a i e cou s shall impose on indi iduals in ol ed in ac s ela ed o se ious adminis a i e o enses, ega dless o
o he ypes o liabili y, economic sanc ions; disquali ica ion om pa icipa ing in acquisi ions, leases, se ices, o public wo ks;
as well as compensa ion o damages caused o he Public T easu y o o ede al, local, o municipal public en i ies. Legal
en i ies shall be sanc ioned unde he e ms o his sec ion when ac s ela ed o se ious adminis a i e o enses a e commi ed
by na u al pe sons ac ing on behal o o ep esen ing he legal en i y and o i s bene i .
The suspension o ac i i ies, dissolu ion, o in e en ion o he espec i e company may also be o de ed in he case o se ious
adminis a i e o enses ha cause ha m o he Public T easu y o o ede al, local, o municipal public en i ies, p o ided ha
he company ob ains an economic bene i and he pa icipa ion o i s adminis a i e, supe iso y, o sha eholde bodies is
p o en, o in cases whe e i is obse ed ha he company is sys ema ically used o link o se ious adminis a i e o enses. In
hese cases, he sanc ion will be en o ced un il he esolu ion is inal. The laws will es ablish he p ocedu es o he
in es iga ion and imposi ion o applicable sanc ions o such ac s o omissions.
The p ocedu es o applying he sanc ions men ioned in he p eceding sec ions will be de eloped independen ly. Sanc ions
o he same na u e may no be imposed wice o a single ac .
A icle 7 o he Fede al Penal Code p o ides he concep o c ime and dis inguishes be ween i s a ious o ms, classi ied
based on i s commission: (i) ins an aneous; (ii) pe manen o con inuous, and (iii) ongoing. The ollowing is a li e al ansc ip ion
o a be e unde s anding:
A icle 7. A c ime is an ac o omission punishable by c iminal law.
In c imes wi h a ma e ial esul , he ypical esul p oduced will also be a ibu able o he pe son who ails o p e en i , i hey
had a legal du y o p e en i . In hese cases, he esul will be conside ed he consequence o omission when i is de e mined ha
he pe son who ailed o p e en i had a du y o do so, de i ed om a law, a con ac , o hei own p io ac ions.
A c ime is:
I. Ins an aneous, when he consumma ion is exhaus ed while all he elemen s o he c iminal desc ip ion ha e been ul illed.
II. Pe manen o con inuous, when he consumma ion is p olonged o e ime.
III. Con inuous, when wi h a uni ied c iminal pu pose, mul iple conduc s, and a uni ied passi e subjec , he same legal p ecep
is iola ed.
P esc ip ion implies he ex inc ion o c iminal ac ion and i s sanc ions, so i is necessa y o speci y wha i consis s o , how
i is calcula ed and o he pa icula i ies o his legal concep :
A icle 100. C iminal ac ion and penal ies a e ex inguished by s a u e o limi a ions, in acco dance wi h he ollowing a icles.
A icle 101. S a u es o limi a ion a e pe sonal, and he me e passage o ime es ablished by law shall su ice.
The s a u e o limi a ions shall be doubled o hose who a e ou side he na ional e i o y i , due o his ci cums ance, i is
no possible o in es iga e, conclude a p oceeding, o execu e a penal y.
S a u e o limi a ions shall ake e ec e en i he accused, de endan , o sen enced pa y does no in oke i as an excep ion.
The judicial body shall make up o i ex o icio in all cases, as soon as i becomes awa e o i , ega dless o he s a us o he
p oceedings.
A icle 102. S a u es o limi a ion o c iminal ac ion shall be con inuous; hey shall be conside ed he c ime and i s modali ies,
and shall be coun ed:
I. F om he momen he c ime was commi ed, i i is ins an aneous.
II. F om he day on which he las ac o execu ion was ca ied ou o he due conduc was omi ed, i he c ime is a emp ed.
III. F om he day on which he las ac was ca ied ou , in he case o a con inuing c ime.
IV. F om he cessa ion o consumma ion in he case o a con inuing c ime.
V. F om he momen he c ime.
A icle 103. The s a u e o limi a ions o sanc ions shall also be con inuous and shall un om he day ollowing he da e on
which he con ic ed pe son escapes om he cou s, i he sanc ions in ol e dep i a ion o es ic ion o libe y, and i hey
do no , om he da e o he inal judgmen .
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e and C iminal Liabili y A ising om
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A icle 105. The s a u e o limi a ions o c iminal p oceedings shall be equal o he a i hme ic mean o he p ison sen ence
es ablished by law o he c ime in ques ion, bu in no case shall i be less han h ee yea s.
The Fede al Penal Code also es ablishes he cases in which he c ime o aud is con igu ed and punished (a icle 386)
and c imes o ac s o co up ion (Ti le Ten, C imes Due o Ac s o Co up ion, a icles 212 o 224), among which a e: (i) unlaw ul
exe cise o public se ice; (ii) abuse o au ho i y; (iii) collusion o public se an s; (i ) illici use o powe s and acul ies; ( ) imp ope
paymen and eceip o emune a ion o public se an s; ( i) ex o ion; ( ii) in imida ion; ( iii) abusi e exe cise o unc ions; (ix)
in luence peddling; (x) b ibe y; (xi) b ibe y o o eign public se an s; (xii) embezzlemen , and (xiii) illici en ichmen .
Below is he ansc ip o he a icle ha es ablishes he c ime o aud:
A icle 386. Anyone who, by decei ing someone o aking ad an age o someone’s e o , illegally acqui es some hing o ob ains
undue p o i , commi s he c ime o aud.
The c ime o aud shall be punishable by he ollowing penal ies:
I. Imp isonmen o 3 days o 6 mon hs o a ine o 30 o 180 days, when he alue o he de auded i em does no exceed en
imes he sala y.
II. Imp isonmen o 6 mon hs o 3 yea s and a ine o 10 o 100 imes he sala y, when he alue o he de auded i em exceeds
10, bu no 500, imes he sala y.
III. Imp isonmen o h ee o wel e yea s and a ine o up o one hund ed and wen y imes he sala y, i he alue o he
de auded i em exceeds i e hund ed imes he sala y.
Pu suan o A icle 1 o he Gene al Law on Adminis a i e Responsibili ies, his law is o public o de and o gene al
obse ance h oughou he Republic. I s pu pose is o dis ibu e powe s among he le els o go e nmen o es ablish he
adminis a i e esponsibili ies o Public Se an s, hei obliga ions, he sanc ions applicable o hei ac s o omissions, and hose
applicable o indi iduals linked o se ious adminis a i e o enses, as well as he p ocedu es o hei applica ion.
This pu pose is complemen ed by A icle 2, which is ansc ibed below:
A icle 2. The pu poses o his Law a e:
I. To es ablish he p inciples and obliga ions ha go e n he ac ions o Public Se an s.
II. To es ablish he se ious and non-se ious adminis a i e o enses o Public Se an s, he sanc ions applicable o hem, as well
as he p ocedu es o hei applica ion and he powe s o he compe en au ho i ies o his pu pose.
III. Es ablish sanc ions o he commission o o enses by p i a e indi iduals, as well as he p ocedu es o hei applica ion and
he powe s o he compe en au ho i ies o his pu pose.
IV. De e mine he mechanisms o he p e en ion, co ec ion, and in es iga ion o adminis a i e esponsibili ies.
V. C ea e he ounda ion o all public en i ies o es ablish e ec i e policies o public e hics and esponsibili y in public se ice.
Rega ding s a u es o limi a ions, he Gene al Law on Adminis a i e Responsibili ies dis inguishes be ween non-se ious
adminis a i e o enses, se ious adminis a i e o enses, and o enses commi ed by indi iduals. The s a u e o limi a ions o
each o he cases is se o h below:
A icle 74. In he case o non-se ious adminis a i e o enses, he powe s o he Sec e a ia s o In e nal O e sigh Bodies o
impose sanc ions shall expi e a e h ee yea s, coun ed om he day a e he iola ions we e commi ed, o om he momen
hey ceased.
In he case o se ious adminis a i e o enses o o enses commi ed by indi iduals, he s a u e o limi a ions shall be se en
yea s, calcula ed in acco dance wi h he e ms o he p e ious pa ag aph.
The s a u e o limi a ions shall be in e up ed wi h he classi ica ion e e ed o in he i s pa ag aph o A icle 100 o his Law.
I ac ion is no aken in adminis a i e liabili y p oceedings a ising om he admission o he epo , and as a esul , he
applica ion expi es, he s a u e o limi a ions will esume om he day he Repo o Alleged Adminis a i e Liabili y was
admi ed.
Unde no ci cums ances may ac ion be aken in adminis a i e liabili y p oceedings o mo e han six mon hs wi hou jus
cause; i such inac i i y pe sis s, he applica ion will be decla ed oid a he eques o he alleged o ende .
The ime pe iods e e ed o in his a icle shall be calcula ed in calenda days.
5. Sizing
To esol e he p oblem a hand, one mus be awa e o i s po en ial implica ions, as i may ha e legal, poli ical, economic,
social, and e en cul u al implica ions.
A. Legal Dimension. To a oid he s a u e o limi a ions on he adminis a i e liabili y o public se an s and p i a e
con ac o s, as well as c iminal liabili y, he bes legally admissible al e na i e mus be analyzed. One would be o conside he
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e and C iminal Liabili y A ising om
Audi s.
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egula o y p o ision o he suspension o he compu a ion pe iods o a easonably su icien pe iod o ime o conduc all
necessa y ollow-up o add ess, bo h p e en i ely and co ec i ely, he obse a ions made in he audi epo s o he Minis y o
Public Se ice (wi h he consequen implica ions o unde ini ion, unce ain y, and e en de e io a ion o he ins i u ional image).
The o he would imply ha he Minis y o Public Se ice would only p o ide one oppo uni y o he public en i y unde audi o
p o ide he necessa y elemen s o e u e o sa is y he p e en i e and co ec i e obse a ions.
B. Poli ical Dimension. The lack o public policies aimed a inhibi ing conduc conside ed se ious o non-se ious
misconduc , as well as c iminal o enses commi ed by bo h public se an s and p i a e indi iduals, gene a es a s a e o impuni y.
The e o e, he implemen a ion o ac ions aimed a p e en ing i , and whe e app op ia e, e ec i e sanc ions, is equi ed.
C. Economic Dimension. The lack o imely de ini ion ega ding he a ibu ion o adminis a i e o c iminal
esponsibili ies leads o delays in he eco e y o expendi u es obse ed in audi s by he Sec e a ia o Public Adminis a ion as
imp ope o o e paid, which in u n gene a es an imbalance in public inances.
D. Social Dimension. Socie y’s pe cep ion o he exe cise o public o ice (and pa icula ly public p ocu emen ) is one o
a clima e o dishones y, bo h in ega d o public bidding p ocedu es (due o he abuse o di ec awa ds) and in he supe ision o
p ojec p og ess (gi en he alida ion o imp ope paymen s o app o al o o e paymen s by he co esponding supe iso , since
cu iously, despi e he p io exis ence o a p ojec , he e will always be ex ao dina y p ices o be paid). This leads o a pe cep ion
o public se ice wi h an image o impuni y, which is why ci izens make no e o o con ibu e o i s elimina ion; on he con a y,
hey seek ways o bene i om he si ua ion.
E. Cul u al Dimension. The cul u e o e hics, anspa ency, and accoun abili y is a challenge ha emains o be o e come
by public se an s and indi iduals pa icipa ing in public bidding p ocedu es. Despi e he exis ence o codes o conduc and a
whole legal amewo k o sanc ions, isk p e en ion will always be mo e e ec i e h ough a cul u al app oach ha aises
awa eness o he se iousness o he conduc and he ad an ages o beha ing co ec ly.
6. Scope o he In es iga ion
This is a undamen ally explo a o y in es iga ion ha seeks o de elop a si ua ional diagnosis ha will lead o he
de ec ion o he bes possible social solu ion o he p oblem a hand. I has been seen, a p io i, ha i could esul om one o he
ollowing wo op ions: (i) o jus i y he suspension o he pe iod o he s a o he calcula ion o he s a u e o limi a ions o
adminis a i e and c iminal liabili y due o he need o g an he bene i o a ious ollow-ups o audi obse a ions, o (ii) ha ,
on he con a y, he e is a single ollow-up and i he body unde audi ails o esol e he obse a ions o he Sec e a ia o Public
Se ice wi hin a sho pe iod (which should also be es ablished by law), and i he obse a ions indica ed in he audi esul a e
no esol ed, he Sec e a ia o Public Se ice immedia ely ecommends he implemen a ion o co ec i e measu es such as he
ini ia ion o p ocedu es leading o he es ablishmen o adminis a i e and/o c iminal liabili y ( his would a oid impuni y o
public se an s and indi iduals who commi adminis a i e o enses) and/o commi c imes in he ace o an ine i able and e en
p edic i e p esc ip ion o esponsibili y and he consequen modi ica ion o social pe cep ion).
7. Resea ch Ques ions
Some o he esea ch ques ions, whose ele ance will be assessed and, whe e app op ia e, add essed in his s udy, will
add ess he ollowing aspec s:
A. Wha a e he backg ound and guidelines o he Po able Wa e , Sewe age, and Sani a ion P og am in U ban A eas
(APAZU)?
B. Wha a e he mos signi ican e ms and condi ions o he ag eemen s en e ed o he dis ibu ion o he subsidy
inhe en o he Po able Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU), including i s echnical annex?
C. How e ec i e a e he Audi Guidelines o he Re iew o Fede alized Funds and P og ams?
D. Wha is he e ec i eness o he Po able Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU), based on
he esul s con ained in he mos ecen Speci ic Pe o mance E alua ion Repo issued by he Na ional Council o he E alua ion
o Social De elopmen Policy (CONEVAL)?
E. Wha is he egula o y amewo k applicable o he sanc ioning o conduc conside ed adminis a i e o enses (se ious
and non-se ious) o public se an s and indi iduals in ol ed in public p ocu emen , as well as hose classi ied as c imes (which
includes he s udy o cons i u ional, legisla i e, egula o y p o isions, gene al ag eemen s, guidelines, ci cula s, adminis a i e
and ju isdic ional esolu ions, ju isp uden ial c i e ia and ecommenda ions o s a e, na ional and in e -Ame ican human igh s
commissions, and in gene al o any ex ha con ibu es o he unde s anding o he p oblem, i s p e en ion o esolu ion?
F. Based on he Audi Repo s issued by he Minis y o Public Adminis a ion—bo h he ini ial audi and hose esul ing
om he a ious ollow-up audi s— ega ding he signing o ag eemen s be ween he Na ional Wa e Commission and he Wa e
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e and C iminal Liabili y A ising om
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Commissions o he Fede a ed S a es o Mexico, and ela ed o he Po able Wa e , Sewe age, and Sani a ion P og am in U ban
A eas (APAZU), is i possible o de e mine whe he a single ollow-up audi would be su icien o conclude he audi , o , on he
con a y, whe he se e al audi s a e essen ial o he poin o legi imizing a e o m o he legisla ion on adminis a i e and c iminal
liabili y, he eby jus i ying he suspension o he s a u e o limi a ions, s a ing om he las ollow-up audi ?
G. Wha conclusions ha e been eached a e he de elopmen o his in es iga ion?
H. Wha p oposals can be p o ided as he bes possible social solu ion (basically aimed a : (i) jus i ying he suspension o
he pe iod o he s a o he calcula ion o he s a u e o limi a ions o adminis a i e and c iminal liabili y due o he need o
g an he bene i o a ious ollow-ups o audi obse a ions, o (ii) ha he e be a single ollow-up and i he body subjec o he
audi ails o esol e in a sho pe iod (which should also be es ablished by law) he obse a ions o he Sec e a ia o Public
Func ion, and ha i he obse a ions indica ed in he esul o he audi a e no esol ed, he Sec e a ia o Public Func ion
immedia ely ecommends he p ac ice o co ec i e measu es such as he ini ia ion o p ocedu es ha lead o he es ablishmen
o adminis a i e and/o c iminal liabili y ( his would a oid he impuni y o public se an s and indi iduals who incu in
adminis a i e o enses and/o commi c imes in he ace o an ine i able and e en p edic i e s a u e o limi a ions o liabili y
and he consequen modi ica ion o social pe cep ion).
8. Resea ch Scena io o Hypo hesis
Feasibili y o p o ing ha he s a u e o limi a ions on adminis a i e and c iminal liabili y o public se an s and
indi iduals can be a oided by adop ing legisla i e measu es and/o s a egic managemen ac ions in esponse o audi esul s
om he Minis y o Public Se ice ha impose p e en i e and co ec i e measu es subjec o endless and disc e iona y ollow-
ups. This leads o dis ega d o he s a u e o limi a ions and c ea es an en i onmen o impuni y, as hese a e conduc o c imes
ha un ou ins an ly, and such ollow-ups do no suspend he s a u e o limi a ions.
9. Resea ch Techniques
Fi s , some concep s a e o e ed ega ding wha should be unde s ood by echnique, ollowed by an emphasis on he
cha ac e is ic ea u es o he echnique ocused on da a collec ion, as necessa y o he de elopmen o he cu en p ojec . This
is concluded wi h he accep able classi ica ion o da a collec ion echniques.
Rega ding he meaning o he wo d “ echnique”, i can be conside ed: (i) he se o ins umen s and means h ough which
he me hod is ca ied ou , o (ii) he mechanism ha p oposes he ules o o ganizing he s ages o he esea ch p ocess.
Conce ning he cha ac e is ic ea u es o da a collec ion echniques, we can a i m ha : (i) i p o ides ins umen s o
da a collec ion, classi ica ion, measu emen , co ela ion, and analysis; (ii) i p o ides science wi h all he means o apply he
me hod, and (iii) i is conside ed he s uc u e o he me hod, since heo y is he ounda ion o science.
The e a e a ious ways o classi y in o ma ion ga he ing echniques, one o which is as ollows: (i) obse a ion; (ii) su ey;
(iii) ques ionnai e; (i ) in e iew, and ( ) a i ude and opinion scales.
Ano he way o classi y in o ma ion ga he ing echniques is based on he ollowing aspec s: (i) he loca ion whe e he
esea ch will be conduc ed (documen a y, ield, labo a o y, and monumen al); (ii) he esea che ’s pa icipa ion (pa icipan o
non-pa icipan ); (iii) he di ec ion o he in o ma ion sea ch (di ec ed o egula ed, and undi ec ed o ee); (i ) he numbe o
obse e s (indi idual o eam), and ( ) he ype o phenomenon (exac sciences, social sciences, heu is ics, hypo hesis es ing o
ejec ion only).
The de elopmen o his esea ch was essen ially based on he documen a y echnique o da a collec ion, since, by i ue
o he na u e o he subjec aised, he sea ch ca ied ou is eminen ly heu is ic by i ue o being limi ed o he s udy o ce ain
da a condi ioning he exe cise o public esou ces, pa icula ly inhe en o he D inking Wa e , Sewe age and Sani a ion P og am
in U ban A eas (APAZU), so ha , om i s examina ion and c i icism, a se ies o ques ions ha e been aised and he hypo hesis on
which his p ojec ocuses has been o mula ed.
Based on he abo e, he documen a y sea ch o da a ca ied ou in his p ojec p esen s he ollowing pa icula
cha ac e is ics: (i) p ima y sou ces we e used; (ii) classics o he ield, bo h ancien and con empo a y, we e used; (iii) he bes
a ailable li e a u e was selec ed o u he he s udy; (i ) no only was in o ma ion collec ed and accumula ed, bu i was also
assessed, analyzed, and pe sonal con ibu ions we e made; ( ) he quali y o he esea ch was no measu ed by i s quan i y bu
by i s con en and sui abili y, and ( i) he in o ma ion was ele an o he iden i ied p oblem and was sys ema ically selec ed,
analyzed, and assessed.
Su eys, e alua ions, quo a ions, egula ions, and any o he suppo ing documen s o he p ojec should be conside ed.
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e and C iminal Liabili y A ising om
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II. PRE-VISUALIZATION OF THE GENERAL OBJECTIVE TO BE ACHIEVED THROUGH THE RESEARCH
The gene al objec i e o his esea ch is o ca y ou a se o in e dependen ac i i ies aimed a inding he bes possible
social solu ion and, consequen ly, a oiding: (i) he endless and leng hy ollow-up o audi s conduc ed by he Sec e a ia o Public
Adminis a ion; (ii) he expi a ion o adminis a i e liabili y p ocedu es and/o he exe cise o c iminal p osecu ion, and (iii) he
esul ing clima e o impuni y o public se an s and con ac o s.
III. SPECIFIC OBJECTIVES
1. Ve i y he backg ound and guidelines o he Po able Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU),
as well as he e ms and condi ions o he ag eemen s en e ed o he dis ibu ion o he subsidy, including hei echnical annex.
2. Analyze he Audi Guidelines o he Re iew o Fede alized Funds and P og ams, as well as he p og am’s e ec i eness
based on he esul s con ained in he mos ecen Speci ic Pe o mance E alua ion Repo issued by he Na ional Council o he
E alua ion o Social De elopmen Policy (CONEVAL).
3. Examine he egula o y amewo k applicable o he sanc ioning o conduc conside ed adminis a i e o enses (se ious
and non-se ious) o public se an s and indi iduals in ol ed in public p ocu emen , as well as hose classi ied as c imes (which
includes he s udy o cons i u ional, legisla i e, egula o y p o isions, gene al ag eemen s, guidelines, ci cula s, adminis a i e
and ju isdic ional esolu ions, ju isp uden ial c i e ia and ecommenda ions o s a e, na ional and in e -Ame ican human igh s
commissions, and in gene al o any ex ha con ibu es o he unde s anding o he p oblem, i s p e en ion o esolu ion).
4. To s udy whe he , based on he esul s con ained in he Audi Repo s issued by he Minis y o Public Adminis a ion
- bo h ini ial and hose de i ed om he a ious ollow-ups - in connec ion wi h he signing o ag eemen s be ween he Na ional
Wa e Commission and he Wa e Commissions o he Fede a ed S a es o Mexico, and inhe en o he Po able Wa e , Sewe age
and Sani a ion P og am in U ban A eas (APAZU), i is possible o de e mine whe he a single ollow-up would be su icien o
conclude he audi o on he con a y, whe he se e al o hem a e essen ial o such an ex en ha hey legi imize a e o m o he
legisla ion on adminis a i e and c iminal esponsibili ies, by i ue o which he suspension o he calcula ion o he s a u e o
limi a ions is jus i ied, s a ing i om he las ollow-up.
5. A i e a conclusions ha lead o he con ibu ion o p oposals o he bes possible social solu ion aimed a : (i)
jus i ying he suspension o he pe iod o he s a o he calcula ion o he s a u e o limi a ions o adminis a i e and c iminal
liabili y due o he need o g an he bene i o a ious ollow-ups o audi obse a ions, o (ii) ha on he con a y, he e is only
one ollow-up and i he body subjec o he audi ails o esol e in a sho pe iod (which should also be es ablished by law) he
obse a ions o he Sec e a ia o Public Func ion, and ha i he obse a ions indica ed in he esul o he audi a e no esol ed,
he Sec e a ia o Public Func ion immedia ely ecommends he implemen a ion o co ec i e measu es such as he ini ia ion o
p ocedu es ha lead o he es ablishmen o adminis a i e and/o c iminal liabili y ( he eby a oiding he impuni y o public
se an s and indi iduals who incu in adminis a i e o enses and/o commi c imes in he ace o an ine i able and e en p edic i e
s a u e o limi a ions o liabili y and he consequen modi ica ion o social pe cep ion).
IV. JUSTIFICATION OF THE RESEARCH
1. U ili y. Wi h he de elopmen o his esea ch, i will be easible o p o ide he bes possible social solu ion, among
hose ha could be de ec ed a p io i (subjec , o cou se, o he inal esul s): (i) jus i y he suspension o he pe iod o he s a
o he calcula ion o he s a u e o limi a ions o adminis a i e and c iminal liabili y due o he need o g an he bene i o
a ious ollow-ups o audi obse a ions, o (ii) ha , on he con a y, he e is a single ollow-up and i he body subjec o he audi
ails o esol e he obse a ions o he Sec e a ia o Public Se ice in a sho pe iod o ime (which should also be es ablished by
egula ions), and ha i he obse a ions indica ed in he audi esul a e no esol ed, he Sec e a ia o Public Se ice
immedia ely ecommends he implemen a ion o co ec i e measu es such as he ini ia ion o p ocedu es ha lead o he
es ablishmen o adminis a i e and/o c iminal liabili y ( he eby a oiding he impuni y o public se an s and indi iduals who
incu in adminis a i e o enses and/o commi c imes in he ace o an ine i able and e en p edic i e p esc ip ion o esponsibili y
and he consequen modi ica ion o social pe cep ion).
Ei he o he wo solu ions ou lined he e will ep esen an imp o emen o bene i o good public managemen and
o ganiza ional de elopmen o public en i ies such as he Minis y o Public Adminis a ion, he O ice o he Comp olle s
Gene als o he Fede a ed S a es, he Na ional Wa e Commission (CONAGUA), and he Wa e Commissions o he Fede a ed
S a es o Mexico, as i would jus i y he delay in calcula ing he s a u e o limi a ions o a oid any ma gin o impuni y.
2. Causes and Consequences o he Resul . Below is a summa y o he causes and consequences o he esul s o be
ob ained.
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En i onmen al Impac S a emen (EIS). I should be no ed ha his analysis does no gene a e a s ic ly quan i a i e esul , bu
a he a se ies o alue judgmen s in ended o ensu e ha he impac s o he a ious ac ions planned o his p ojec will be
p ope ly assessed and conside ed du ing he p ojec planning s age.
Howe e , i should be no ed ha he En i onmen al Impac Assessmen (EIA) ine i ably in ol es de ining wo anges o
ac ions o his p ojec ha could ha e a ha m ul impac on en i onmen al s abili y:
a. The magni ude o i s impac on speci ic a eas o he en i onmen o de e mine i s impac index, which is measu able
based on ac s and based on nume ical alues o gi en i s quan i a i e cha ac e is ics. This is whe e he ull ange o alues is
conside ed, ob iously including economic and ecological ones.
b. The ele ance o he ac ions p oposed in his p ojec wi h espec o he dis inc i e no es and pa icula en i onmen al
condi ions, which is no mally weigh ed om alue judgmen s, so i s ele ance is eminen ly quali a i e. Bo h pa ame e s will help
o e lec an es ima e o he impac s o each ac ion o his p ojec . In his sec ion, he en i onmen al elemen s and componen s
a e de ailed, highligh ing hose aspec s ha a e indi idualizable o excep ional wi h he in en ion o p omo ing he objec i e
e alua ion o hose en i onmen al ac o s likely o be a ec ed by he ac ions planned in his p ojec , so each and e e y one o he
in eg a ing componen s o he ecosys em o he en i onmen , zone o egion a e conside ed.
The En i onmen al Impac S a emen o his p ojec is comp ised o he ollowing undamen al sec ions: (i) an
examina ion o he need o implemen he p oposed ac ions; (ii) a desc ip i e able o he con ex in which he ac ions will be
execu ed; (iii) a discussion o he ac ions p oposed o be ca ied ou o his p ojec , conside ing he di e si y o design al e na i es
and he me hods o app oaches o achie e he p ojec objec i e p oposed he ein, aking in o accoun ha all ac ions ha e an
impac on he en i onmen , and he e o e hei magni ude and ele ance mus be ully indica ed; (i ) an e alua ion o he
en i onmen al impac ha he ac ions o be implemen ed will ha e on a ious componen s o he en i onmen ; ( ) he
p esen a ion o a summa y, and ( ii) a se ies o ecommenda ions, which include he bene i s o he ac ions planned in his p ojec ;
he easoning ha suppo s he ele ance o he chosen ac ions, and he planning aimed a mee ing he objec i es se o h.
3. Ex e nal and In e nal E alua ion. Desc ip ion o he measu emen , eedback, and in e nal and ex e nal e alua ion
p ocess
The di e ences be ween measu emen and e alua ion mus be cla i ied a p io i. Fo his pu pose, we ha e e e ed o
he opinion exp essed on he ma e by José CARDONA ANDÚJAR, who speci ies he ollowing i e: (i) measu emen is an absolu e
alue judgmen , while e alua ion is a ela i e alue judgmen ; (ii) measu emen is a s a ic, non-p ocedu al momen , while
e alua ion is equi alen o a dynamic p ocedu e; (iii) measu emen is subsumed wi hin e alua ion, while e alua ion subsumes
measu emen , ex ending beyond i ; (i ) measu emen does no imply e alua ion, while e alua ion implies, among o he hings,
measu emen ; ( ) measu emen implies only a means o assessing, while e alua ion is he assessmen i sel , and ( i) measu emen
is simply he collec ion o da a, while e alua ion compa es da a wi h expec ed esul s. (CARDONA ANDÚJAR 1994, 57)
Thus, gi en he p eeminence o e alua ion o e measu emen , i is app op ia e o del e in o he e y concep o
e alua ion, and he e o e he opinion exp essed by Milag os CANO FLORES is deemed app op ia e, who asse s ha i is a p ocess
aimed a making he bes decisions om a b oad pe spec i e by analyzing e en s om he poin o iew o he mul iple
in e ac ions ha cha ac e ize hem, ha is, om a uni e sal ision, gi en ha he pu poses o e alua ion a e suscep ible o
classi ica ion in o h ee ca ego ies: (i) diagnos ic e alua ion; (ii) o ma i e e alua ion, and (iii) summa i e e alua ion:
In acco dance wi h he de ini ions p esen ed, i is assumed ha e alua ion is a decision-o ien ed
p ocess as a dis inc i e a ibu e. A holis ic iew o e alua ion is also an a ibu e o he e alua ion
p ocess, allowing us o conside he uni e se o aspec s o be e alua ed and concei ing e alua ion as a
se o possible ac ions, which mus be cus omized o each speci ic case, based on he si ua ional
con ex , e alua ion p io i ies, and he objec o s udy i sel . Ano he signi ican a ibu e is i s axiological
dimension, as i is an ac o con as ing ca ego ies e e ing o ac ion and ca ego ies e e ing o alues.
(CANO FLORES 2001, 100-102)
Based on he au ho ’s asse ions, i could be a gued ha he e alua ion s age o he planning p ocess is signi ican in ha
i demons a es he social signi icance o he objec i es se , hei e olu iona y le els, he e ec i eness o be achie ed, he e ec
i will gene a e, and he e iciency o he planned ac ions. Consequen ly, he esul s ga he ed du ing he e alua ion p ocess a e
signi ican and ep esen he basis upon which guidelines will be es ablished, policies adop ed, and s a egies de ined o guide
ins i u ional wo k, pa icula ly wi h ega d o esol ing and ollowing up on audi obse a ions conduc ed by he Minis y o Public
Adminis a ion in p og ams such as he Po able Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU). The e o e, he
e alua ion is no conside ed an end, since i s ac ual meaning is e iden inso a as i con ibu es o he anspa ency o go e nmen
ac ions and he use and alloca ion o public esou ces by acili a ing public accoun abili y.
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4. P og amming o esou ces alloca ed o he execu ion o he bes possible social solu ion de ec ed because o his
esea ch. This is likely o be jus i ied acco ding o he Guidelines o he p epa a ion and p esen a ion o cos and bene i analyses
o in es men p og ams and p ojec s published in he O icial Gaze e o he Fede a ion on Decembe 30, 2013. Acco ding o he
cha ac e is ics o he p ojec o be de eloped, he equi emen s o he Simpli ied Cos Bene i Analysis mus be me , which is
de ined as:
The simpli ied cos -bene i analysis will consis o a socioeconomic assessmen a he p o ile le el and
mus con ain he same elemen s and sec ions desc ibed in Sec ion 14 o hese Guidelines.
The in o ma ion used o he p o ile-le el assessmen mus be e i iable and include i s sou ces in he
bibliog aphy sec ion. (Cáma a de Dipu ados 2013)
This mechanism is app op ia e o implemen ing he bes possible social solu ion iden i ied as a esul o his esea ch,
as i i s wi hin he hypo heses se o h in he Guidelines, acco ding o he ollowing speci ica ions:
9. The simpli ied cos -bene i analysis will be applied in he ollowing cases:
(i) Economic, social, go e nmen , eal es a e, and o he in as uc u e p ojec s wi h a o al in es men o mo e han 50 million
pesos and up o 500 million pesos.
(ii) P ocu emen and main enance p og ams wi h a o al in es men o mo e han 150 million pesos and up o 500 million
pesos.
(iii) Ci il p o ec ion p ocu emen and main enance p og ams wi h a o al in es men o mo e han 150 million pesos and up o
500 million pesos.
(i ) The in es men p og ams e e ed o in Sec ion VII o Sec ion 3 o hese Guidelines, wi h a o al in es men o mo e han
50 million pesos and up o 500 million pesos. (Cáma a de Dipu ados 2013)
Consequen ly, he simpli ied cos -bene i analysis inhe en in implemen ing he bes possible social solu ion iden i ied as
a esul o his esea ch will con ain he aspec s iden i ied in sec ion 14 o he a o emen ioned Guidelines, summa ized as ollows:
(i) execu i e summa y; (ii) cu en p ojec s a us; (iii) s a us wi hou he p ojec ; (i ) s a us wi h he p ojec ; ( ) p ojec
e alua ion; ( i) conclusions and ecommenda ions; ( ii) annexes, and ( iii) he bibliog aphy used.
Howe e , he bene i s o implemen ing he bes possible social solu ion iden i ied because o his esea ch may no be
quan i iable o may be di icul o quan i y. The e o e, he simpli ied cos -e ec i eness analysis me hodology would be used,
which is de ined as ollows:
15. The simpli ied cos -e ec i eness analysis will consis o a socioeconomic e alua ion a he p o ile le el and mus con ain
he same elemen s desc ibed in Sec ion 14 o hese Guidelines.
16. The simpli ied cos -e ec i eness analysis will be applied in he ollowing cases:
(i) Economic, social, go e nmen al, eal es a e, and o he in as uc u e p ojec s wi h a o al in es men amoun o mo e
han 50 million pesos and up o 500 million pesos, and whose bene i s a e unquan i iable o di icul o quan i y.
(ii) P ocu emen p og ams, including ci il p o ec ion p og ams, wi h a o al in es men amoun exceeding 150 million pesos
and up o 500 million pesos, and whose bene i s a e unquan i iable o di icul o quan i y.
(iii) Main enance p og ams, including ci il p o ec ion p og ams, wi h a o al in es men amoun exceeding 150 million pesos
and up o 500 million pesos, and whose bene i s a e unquan i iable o di icul o quan i y.
(i ) The in es men p og ams e e ed o in sec ion ii o pa ag aph 3 o hese Guidelines, wi h a o al in es men amoun
exceeding 50 million pesos and up o 500 million pesos, and whose bene i s a e unquan i iable o di icul o quan i y.
(Cáma a de Dipu ados 2013)
Ha ing cla i ied he abo e, he simpli ied cos -bene i s udy is ca ied ou as ollows:
A. Es ima e he quan i a i e bene i s ha would be ob ained wi h he success ul esul s o implemen ing he bes possible
social solu ion iden i ied because o his in es iga ion:
1. I he implemen a ion o he bes possible social solu ion iden i ied as a esul o his in es iga ion p e en s he
es ablishmen o he s a u e o limi a ions o he adminis a i e and c iminal liabili ies o public se an s and public wo ks
con ac o s, his will p e en he inancial losses o he public easu y o he Fede a ion and he Fede a ed S a es o Mexico o
each yea (which mus be e u ned o he Fede al T easu y plus he co esponding in e es ), wi h he unde s anding ha he la es
audi s o he Po able Wa e , Sewe age and Sani a ion P og am in U ban A eas (APAZU), which de e mined obse a ions o non-
compliance due o imp ope paymen s o o e paymen s, co espond o esou ces alloca ed om iscal yea 2010 o iscal yea
2018.
The ollowing summa y ables (which we e c ea ed by he unde signed) p o ide a schema ic desc ip ion o he da a
equi ed o calcula e he ollowing by iscal yea : (i) he di ec bene i s ha would be gene a ed by he in es men equi ed o
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implemen he bes possible social solu ion iden i ied as a esul o his esea ch; (ii) expenses; (iii) di ec e ec s; (i ) indi ec
e ec s; ( ) isks, and ( i) ex e nali ies.
DIRECT BENEFITS
(in millions o Mexican pesos)
CONCEPTS
TO OPTIMIZE
20
10
20
11
1
20
12
20
13
20
14
20
15
20
16
20
17
20
18
201
9
202
2
202
1
202
2
SUBTOTA
LS
Asse losses o
a oid:
In e es s
adjus able
acco ding o he
INPC
Sala ies and
bene i s o
audi o s,
Sec e a ia o
Public Se ice:
Sala ies and
bene i s o CEAJ
public se an s
who handle
audi ollow-
ups.
Sala ies and
bene i s o
Public
P osecu o s,
Sec e a y and
Ac ua y o he
A o ney
Gene al's
O ice.
Fede al Cou o
Adminis a i e
Jus ice, which
hea s nulli y
p oceedings o
se ious
adminis a i e
misconduc by
public se an s.
TOTAL:
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EXPENSES
(MONTH AND YEAR)
(in millions o Mexican pesos)
CONCEPTS
JAN
FEB
MARC
H
APR
SUBTOTALS
Compu e Equipmen :
S a ione y:
Consumables:
Elec ici y:
T anspo :
Pa king lo :
P esen Value o Cos s
(PV) o P esen
Discoun ed Value (PDV).
Ne P esen Value (NPV).
The di e ence be ween
he cos and alue o a
p ojec , conside ing he
lows o bene i s and cos s
ha occu o e ime; he
op imal size o a p ojec
can be de e mined by
compa ing his indica o .
The Ne P esen Value
(NPV) o a p ojec is he
sum o he p ojec 's u u e
ne bene i s discoun ed o
a cu en yea a a ele an
discoun a e. In he case
o a p i a e alua ion, he
ma ke a e will be
conside ed.
Annual Equi alen Value
(AEC) o Equi alen
Annual Cos (EAC). The
Annual Equi alen Cos
(AEC) is used o selec
be ween p ojec
al e na i es wi h di e en
use ul li es. The di e ence
be ween NPV and AEC is
ha he o me conside s
he cos s and bene i s
gene a ed by he p ojec ,
while AEC only conside s
he cos s.
In e nal Ra e o Re u n
(IRR). Equi alen o he
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maximum discoun a e a
p ojec could ha e o be
p o i able. I is he
maximum a e he p ojec
would bea o be
p o i able. Any discoun
a e g ea e han he IRR
would esul in a nega i e
NPV o he p ojec , and
he e o e, he p ojec
should be ejec ed. Any
discoun a e lowe han
he IRR will gua an ee a
posi i e e u n o he
p ojec , and he e o e, i is
ad isable o unde ake i .
Ins an Ra e o Re u n.
The Ins an Ra e o Re u n
indica es he op imal ime
o s a ope a ing an
in es men p ojec .
Payback Pe iod (PBP).-
The PBP c i e ion aims o
iden i y he poin a which
he in es o will be able o
eco e he in es men
made a he s a o he
p ojec . The e a e wo
app oaches o using he
me hod: one ha
conside s he p esen
alue o he cash lows o
i s de e mina ion, and he
o he ha conside s he
nominal cash lows o he
p ojec .
TOTAL:
DIRECT EFFECTS
(Those conside ed in a common inancial e alua ion and ha a e pa
o he ma ke o he good o se ice a ge ed by he p ojec ).
1.-
Public se an s would use he ime spen so a moni o ing audi s o add ess
o he p io i y objec i es.
2.-
This would p e en inancial losses o ede al public en i ies (Fede al T easu y,
Na ional Wa e Commission, and he Wa e Commissions o he Fede a ed
S a es o Mexico).
3.-
4.-
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INDIRECT EFFECTS (a ising om “subs i u ion e ec s”)
1.-
2.-
3.-
4.-
RISKS
1.- Economic isk.
2.- Financial isk.
3.- Ma ke isk.
4.- Technical isk.
5.- En i onmen al
isk.
6.- Repu a ional
isk.
7.- Technological
isk.
8.- Exchange isk.
9.- Legal isk.
10.-
O ganiza ional
isk.
EXTERNALITIES
1.
-
As a posi i e ex e nali y, public se an s would use he ime spen so a moni o ing audi s o
add ess o he p io i y objec i es.
2.
-
3.
-
4.
-
VI. CONCLUSIONS
Fi s : Technical Speci ica ions. This p ojec was de eloped based on speci ica ions con ained in egula o y ex s ha ha e
been conside ed he minimum equi emen s applicable o he subjec ma e o he p ojec . These speci ica ions a e sa is ied
du ing p ojec implemen a ion, he eby g an ing i se iousness and iabili y.
Thus, hese speci ica ions a e suppo ed by he ollowing egula o y p o isions: (i) Gene al Law o Adminis a i e
Responsibili ies; (ii) Fede al Penal Code; (iii) Audi Guidelines o he Re iew o Fede alized Funds and P og ams, and (i ) Ope a ing
Rules o he D inking Wa e , Sewe age, and Sani a ion P og am in U ban A eas (APAZU).
The p ojec ’s echnical speci ica ions we e consis en wi h he execu ion o ac ions based on indica o s es ablished in he
ools conside ed ele an , conside ing ha hey e lec he bes possible social solu ion o he p oblem a hand. These we e: (i)
Financial P o i abili y Analysis; (ii) Ope a ional Risk Con ol Panel; (iii) Resul s Indica o Ma ix (MIR); (i ) P oblem T ee; ( ) SWOT
Analysis; ( i) Mul ic i e ia Analysis, and ( ii) Analy ic Hie a chy P ocess (AHP) h ough he SAATY Scale.
As a esul o he implemen a ion o hese ins umen s, he ele ance o he p ojec was jus i ied as a mechanism o
esol ing he p oblem posed in all i s dimensions and, consequen ly, i s use ulness in ul illing i s gene al objec i e was
demons a ed: o a oid: (i) he endless and p olonged ollow-up o audi s ca ied ou by he Sec e a ia o Public Func ion; (ii) he
p esc ip ion o adminis a i e esponsibili y p ocedu es and/o he exe cise o c iminal ac ion ha lead o public en i ies su e ing
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a pa imonial loss as a esul o excessi e o imp ope paymen s made o con ac o s, and (iii) he consequen clima e o impuni y
o public se an s and con ac o s.
2. Second: P ojec sizing and scope. This p ojec me he goal o analyzing, unde s anding, and esol ing he p oblem a
hand and i s a ious implica ions, p ima ily legal, poli ical, economic, social, and cul u al.
The legal app oach o his p ojec played a ele an ole in designing measu es aimed a p e en ing he con igu a ion o
he p esc ip ion o he adminis a i e esponsibili y o public se an s and p i a e con ac o s, as well as hose o a c iminal na u e,
since wi h he Ope a ional Risk Con ol Boa d he bes legally admissible al e na i es we e iden i ied: (i) he no ma i e p o ision
o he suspension o he e ms o i s compu a ion o a easonably su icien ime o ca y ou wha e e ollow-up is equi ed o
add ess bo h p e en i ely and co ec i ely he obse a ions exp essed in he audi epo s o he Sec e a ia o Public Func ion
(wi h he consequen implica ions o lack o de ini ion, unce ain y and e en de e io a ion o he ins i u ional image), o (ii) ha
he Sec e a ia o Public Func ion would only p o ide one oppo uni y o he public en i y subjec o audi o p o ide he
necessa y elemen s o e u e o sa is y bo h p e en i e and co ec i e obse a ions.
Th ough a policy-based s udy and he de elopmen o he Resul s Indica o Ma ix (MIR) and he Analy ic Hie a chy
P ocess (AHP), he p ojec de e mined ha , despi e he exis ence o a Na ional An i-Co up ion Sys em, insu icien public policies
exis o inhibi conduc conside ed se ious o non-se ious misconduc , as well as c iminal o enses commi ed by bo h public
se an s and p i a e indi iduals. This c ea es a s a e o impuni y, necessi a ing he implemen a ion o ac ions aimed a i s
p e en ion and, whe e app op ia e, e ec i e sanc ions.
The examina ion, conduc ed wi hin an economic con ex h ough Financial P o i abili y Analysis and SWOT Analysis, is
ca ied ou . and he Simpli ied Cos Bene i S udy e ealed he lack o imely de ini ion ega ding he a ibu ion o esponsibili ies,
bo h adminis a i e and c iminal, which leads o a delay in he eco e y o expendi u es obse ed in he audi s o he Sec e a ia
o Public Func ion as imp ope o o e paid, which in u n gene a es an imbalance in public inances, whe e i would be desi able
o a oid his ype o expendi u es.
Wi h his p ojec and pa icula ly wi h he Mul ic i e ia Analysis ool, he social pe cep ion o he exe cise o public
unc ion (and pa icula ly in he con ac ing o public wo ks and se ices ela ed o hem) was known, p e ailing a clima e o
dishones y, bo h wi h ega d o public bidding p ocedu es (due o he abuse o di ec awa ds) and o he supe ision o p og ess
o wo ks (gi en he alida ion o imp ope paymen s o app o al o o e paymen s by he co esponding supe iso , since cu iously
and despi e he p e ious exis ence o a wo ks p ojec , he e will always be ex ao dina y p ices o be paid), which co obo a es
ha he public se ice e lec s an image o impuni y, which in i es ci izens o bene i om he si ua ion a he han wo ying
abou a oiding i .
F om a cul u al pe spec i e and based on a Mul ic i e ia Analysis, i was possible o con i m ha he cul u e o e hics,
anspa ency, and accoun abili y is a challenge ha emains o be o e come by public se an s and indi iduals pa icipa ing in
public bidding p ocesses. Despi e he exis ence o codes o conduc and a comp ehensi e legal amewo k o sanc ions, isk
p e en ion will always be mo e e ec i e h ough a cul u al app oach ha aises awa eness o he se iousness o conduc and he
ad an ages o conduc ing onesel co ec ly.
As a p elimina y conclusion, i could be s a ed ha his p ojec is based on pu ely ac ual and he e o e ealis ic si ua ions,
hus uling ou any ace o u opian p e ensions.
Thi d: Comp ehensi eness. This p ojec is ully aligned wi h he 2019-2024 Na ional De elopmen Plan, published in he
O icial Gaze e o he Fede a ion on July 12, 2019, pa icula ly wi h Axis 1: Poli ics and Go e nmen , and he ac ion o e adica e
co up ion, was e, and i oli y.
Likewise, his p ojec is aligned wi h he Fede a ed S a es o Mexico De elopmen Plan, speci ically wi h Axis 1: Ci izen
Secu i y, Jus ice, and he Rule o Law, and he Go e nance Objec i e: P omo e peace unde he concep o ci izen secu i y h ough
he e ec i e coo dina ion and collabo a ion o ci izen secu i y, law en o cemen , and jus ice deli e y sys ems, gene a ing social
and democ a ic s abili y as a ounda ion o building a ee socie y in which human igh s a e p o ec ed and obse ed, inclusi e
economic g ow h is acili a ed, and he en i onmen is p o ec ed.
I is also aligned wi h Axis 5: E ec i e Go e nmen and Public In eg i y ( e e ing o he unc ioning o he go e nmen
appa a us esponsible o public managemen . I includes e o s o imp o e he e ec i eness and e iciency o public ins i u ions,
he ull use o a ailable ma e ial and human esou ces, and in eg i y in public adminis a ion), and he Go e nance Objec i e o
achie ing he esul s es ablished in he S a e Go e nance and De elopmen Plan wi h e iciency, in eg i y, and anspa ency,
inco po a ing ci izen pa icipa ion p ocesses, ci il se ice p o essionaliza ion, inno a ion, in e nal con ol, moni o ing, and
e alua ion.
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e and C iminal Liabili y A ising om
Audi s.
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Fou h: Financing. The execu ion o he ac ions planned wi hin he amewo k o he bes possible social solu ion is
eligible o inancing h ough he Na ional S a egic P og ams (PRONACES) ha he Na ional Council o Humani ies, Sciences and
Technologies (CONAHCYT) has planned as a Fiscal Incen i e o Resea ch and De elopmen o Technology, pa icula ly in he
hema ic axis o Wa e and inhe en o he i ems o S eng hening o local and communi y ins i u ions o wa e managemen and
Technical, o ganiza ional and cul u al al e na i es o wa e sa ing.
Addi ionally, he implemen a ion o he bes possible social solu ion could be eligible o suppo h ough he Wo ld Bank,
since he Public Sec o Managemen a ea p o ides unding o a eas such as: (i) Public Finance Managemen (Public Expendi u e
Managemen , In e nal Re enue Managemen ), and (ii) Public Adminis a ion (T anspa ency, Accoun abili y and Good
Go e nance, Public Goods, and In es men Managemen ).
Finally, he bes possible social solu ion is also eligible o unding h ough he S a e Council o Science and Technology,
h ough he Call o P oposals o he Inno a ion P og ams, in acco dance wi h he Ope a ing Rules o he “Managemen o Funds
and Suppo P og ams o Science, Technology, and Inno a ion”, Fiscal Yea 2022, and he Te ms o Re e ence.
Fi h: Func ionali y. Wi h he execu ion o his p ojec , i s applicabili y was demons a ed a he ac ual le el, no only in
he esolu ion bu also in he p e en ion o he p oblems de ec ed and dimensioned in his documen , since i s implemen a ion
is wi hin he scope o easibili y due o he adop ion o egula o y e o ms wi hin he H. Cong ess o he Union o guidelines
p oduced by he Fede al Execu i e B anch.
Six h: Compliance wi h p e-assessmen s. To assess he easibili y o implemen ing he bes possible social solu ion, he
equi emen s es ablished in he ollowing p e-assessmen ools we e me :
(i) Financial P o i abili y Analysis ( he esul o which de e mined he eliabili y o he bes possible social solu ion, by
enhancing he gene a ion o inancial p o i abili y by op imizing esou ces no only alloca ed o he audi i sel bu also de i ed
om a oiding inancial losses i he audi ollow-ups we e ca ied ou in such a way as o a oid he es ablishmen o he s a u e
o limi a ions o adminis a i e and c iminal liabili y);
(ii) Ope a ional Risk Con ol Panel (since wi h he applica ion o he me hodology p o ided o he execu ion o he bes
possible social solu ion, he iden i ica ion, analysis, assessmen and de ini ion o ac ions we e achie ed o add ess and educe he
isks o which he Wa e Commissions o he Fede a ed S a es o Mexico a e exposed in e ms o audi ing ega ding he Po able
Wa e , Sewe age and Sani a ion P og am in U ban A eas (APAZU), and i s ollow-ups, which made i possible o ocus on he
measu es o be implemen ed o ensu e compliance wi h he objec i es, goals and he legal amewo k applicable in ha a ea);
(iii) By applying he Ma ix o Indica o s o Resul s (MIR), i was possible o de e mine he deg ee o compliance wi h
he collabo a ion ag eemen and echnical annex signed be ween SEMARNAT (CONAGUA) and he Fede a ed S a es o Mexico, as
well as he egula o y p o isions con ained in he Law on Acquisi ions, Leases and Se ices o he Public Sec o ; he Fiscal
Coo dina ion Law; he Law on Public Wo ks and Rela ed Se ices; he Fede al Law on Budge and Fiscal Responsibili y; he Fede al
Law on T anspa ency and Access o Public In o ma ion; he Gene al Law on Adminis a i e Responsibili ies; he Fede al Penal
Code; and he Audi Guidelines o he Re iew o Fede alized Funds and P og ams, and likewise allowed he iden i ica ion o
measu es o a oid he p esc ip ion o adminis a i e and c iminal liabili ies o public se an s and p i a e con ac o s, de i ed
om he conside able numbe o ollow-ups o he obse a ions o he audi epo ca ied ou by he Sec e a ia o Public
Func ion and inhe en o he Po able Wa e , Sewe age and Sani a ion P og am in U ban A eas (APAZU).
(i ) The con igu a ion o he P oblem T ee allowed he iden i ica ion o he S a u e o Limi a ions o he adminis a i e
and c iminal liabili ies o public se an s and con ac o s execu ing public wo ks wi h esou ces om he APAZU p og am as he
cen al p oblem. I also de e mined he Regula o y Inaccu acy o he s a da e o he calcula ion o he s a u e o limi a ions o
he adminis a i e and c iminal liabili y o public se an s and con ac o s, when audi s admi mo e han one ollow-up o he
obse a ions, as he i s cause o he p oblem. Simila ly, i led o he es ablishmen ha Regula o y Inaccu acy (which p e en s
de e mining whe he we a e acing an in ac ion o c ime o ins an o con inuous exhaus ion, since he s a o he calcula ion o
he adminis a i e and c iminal s a u e o limi a ions depends on i ) is he second cause o he o mula ed p oblem. As a as he
e ec s a e conce ned, his ool iden i ied he Loss o c edibili y in public ins i u ions as E ec numbe 1 one; o he loss o asse s
o public en i ies as E ec numbe 2 wo, and o he impuni y o public se an s and p i a e o ende s as E ec numbe 3 h ee.
( ) The mos ele an aspec s o he SWOT analysis ca ied ou o his p ojec ela e o he iden i ica ion o h ea s o
he success o he bes possible social solu ion, and lie in: ha e en i egula o y adjus men s a e achie ed, hese a e no su icien
o a oid he s a u e o limi a ions and he consequen loss o asse s due o he loss o c edibili y in public ins i u ions, i hey adop
a complacen s ance in he ollow-up o audi obse a ions; ha he Sec e a ia o Public Func ion sys ema ically and wi hou
del ing in o he backg ound o he ma e , adop s he c i e ion o no ha ing public en i ies esol e he obse a ions in he only
ollow-up ha his p ojec in ends o es ablish as a possibili y; and ha he Sec e a ia o En i onmen and Na u al Resou ces
Ins umen s o Measu ing he Risk o S a u e o Limi a ions o Adminis a i e and C iminal Liabili y A ising om
Audi s.
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(SEMARNAT) in he budge assigned o he Na ional Wa e Commission (CONAGUA) educes he amoun s co esponding o he
Po able Wa e , Sewe age and Sani a ion P og am in U ban A eas (APAZU) and e en decides o e mina e i .
( i) Rega ding he Mul ic i e ia Analysis, and pa icula ly wi h he implemen a ion o he Analy ic Hie a chy P ocess
(AHP) me hodology h ough he SAATY Scale, i helped o s uc u e he decision-making p oblem based on a hie a chy model. I
also made i possible o es ablish wo easible solu ion al e na i es: (i) o main ain ha he in ac ions and c imes de i ed om
he audi obse a ions a e o ins an exhaus ion and o p oceed immedia ely o he p esen a ion o he co esponding complain s,
o (ii) o make he adjus men s o conside he adminis a i e and c iminal conduc as ei he pe manen o con inuous o as
ongoing, which would me i he egula o y adap a ion o he Gene al Law on Adminis a i e Responsibili ies and he Fede al Penal
Code.
( ii) Rega ding he budge o he implemen a ion o he bes possible social solu ion, i s easibili y is con i med by he
esul s o he simpli ied cos -bene i analysis by compa ing he da a gene a ed in he execu i e summa y p epa ed; he cu en
s a us o he p ojec ; he si ua ion wi hou he p ojec ; he si ua ion wi h he p ojec ; and he p ojec e alua ion, which can be
e i ied by e iewing he conclusions and ecommenda ions, all o which a e co obo a ed by he annexes and he bibliog aphy
used in i s p epa a ion.
The only d awback iden i ied h ough he ins umen s employed ha could a ise i he measu e consis ing o he
legisla i e e o m aimed a jus i ying he suspension o he s a u e o limi a ions o he adminis a i e and c iminal liabili y o he
public se an s and con ac o s in ol ed we e o be implemen ed, would be he delay in he de elopmen o he legisla i e p ocess
ha would ha e o be ca ied ou o e o m he Gene al Law on Adminis a i e Responsibili ies and he Fede al Penal Code in his
ega d.
Se en h: Solu ion o he p oblem posed. Gi en ha his was an eminen ly explo a o y p ojec , wi h he esul s ob ained
om he implemen a ion o he ools chosen and conside ed ele an , he solu ion o he iden i ied p oblem was achie ed and is
channeled om he basis o he implemen a ion o he e o ms leading o he Gene al Law o Adminis a i e Responsibili ies, he
Fede al Penal Code and he Penal Codes o he di e en ede al en i ies, as well as he Audi Guidelines o he Re iew o
Fede alized Funds and P og ams, so ha he audi esul s mus be ca ied ou wi hin a sho pe iod o ime om i s p ac ice
(wi hin a ma gin o easonableness and depending on he deg ee o di icul y o i s de elopmen ), and ha i should no include
mo e han one ollow-up o i s obse a ions and in any case mus be ca ied ou wi hin a sho pe iod o ime (es ima ing ha 15
i een business days will su ice) a mos , so ha adminis a i e in ac ions and he commission o c imes in his ma e mus be
conside ed exhaus i e o ins an aneous.
Wi h his possible social and egula o y solu ion, impuni y will be a oided o public se an s and indi iduals who incu
in adminis a i e o enses and/o commi c imes, acing an ine i able and e en p edic i e p esc ip ion o esponsibili y and he
consequen modi ica ion o he social pe cep ion o impuni y.
REFERENCES
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amended on No embe 12, 2021.
2) Poli ical Cons i u ion o he Uni ed Mexican S a es (1917). Published in he O icial Gaze e o he Fede a ion on Feb ua y
5, 1917, and mos ecen ly amended on May 28, 2021.
3) Chambe o Depu ies, o he Hono able Cong ess o he Union. "Guidelines o he p epa a ion and p esen a ion o cos -
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Gaze e o he Fede a ion, Decembe 30, 2013.
4) CANO FLORES, Milag os. Ins i u ional sel -assessmen as a means o unde s anding and ans o ming eali y: he case o
he Mas e 's P og am in Adminis a ion augh a he Uni e si y o Mad id. Doc o al hesis, Mad id: Na ional Uni e si y o
Dis ance Educa ion (UNED), 2001.
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Mexico. Na ional Wa e Commission. Digi al Ve sion. Decembe 31, 2020. h ps://www.gob.mx/conagua/p ensa/publica-
el-gobie no-de-mexico-el-p og ama-nacional-hid ico-2020-2024 (las accessed: Oc obe 16, 2022).
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2015. Assessmen o he pe o mance in o ma ion p o ided by he p og am." Speci ic Pe o mance E alua ion 2014-2015.
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Assessmen o he pe o mance in o ma ion p o ided by he p og am, Na ional Council o he E alua ion o Social
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10) OSORIO, Juan Ca los. «THE HIERARCHICAL ANALYSIS PROCESS (HAP) AND MULTI-CRITERIA DECISION-MAKING. AN
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Edi ed by Camille C. P ice. In e na ional Se ies in Ope a ions (Sp inge pa o Na u e Swi ze land AG) 175 (2012): 12.
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