It is the summary information of what has been done and achieved in a given period, in the political sphere, each government and its derivatives, must make a report and account to demonstrate that they have achieved during their term of office and that they leave the that may come later, it is an obligation to keep the flow of this information open. Those responsible for this act are those who are in charge of managing public funds and state accounts, as in local or private companies, they must respond to a dialogue table in front of their constituents.
Everything that is collected must go through this strict control, public entities, all public entities, such as state universities, will be obliged to ensure that these actions are transparent, reliable, legal, technical, accounting, financially stable and fully demonstrable, in order to correctly verify the management of public financial funds. Its scope of application is for all national and territorial entities, going through several stages that go from planningof the project, collection of funds, conservation and maintenance of old projects, assignments of land, materials, stationery machinery among others, the purchase and sale relationship, the relationship of various payments, the custody and exploitation of the assigned projects, the consumption of state services, aid or awards to the community, expenses, investments and the disposition of the funds that remain. Audits are carried out in smaller communities, such as in the governorates where a lot of aid is given to low- income people and in the construction of new public schools.
