Accountability of Sonoran municipalities

Any investigation of accountability must start with the accounts themselves. For this reason this paper analyzes the public accounts of the 72 municipalities of Sonora using the right of access to information set forth in article six of the Constitution and other regulatory laws on the subject. The aim is to promote among citizens the access to information as a necessary tool to audit our municipal officials from a prevailing citizen need. The information from the 2003-2006 triennium was used as a starting point considering that as of 2004 the reports of local governments began to be made public; later a comparison is made with the 2018 fiscal year the last one that can be accessed by law. From the analysis of the information consulted it can be seen that the vast majority of the municipalities manage their resources irresponsibly have important observations and a constant and dangerous growth in the management of their long term liabilities (debt).