Operational Audit

The Court's action goes beyond the verification of compliance with legal directives of the accounting, financial, budgetary, fiduciary and administrative activities of organizations and of the public bidding processes.

Through its operational audits, the Court evaluates the soundness, effectiveness, and efficiency of the performance of organizations and entities under its jurisdiction and of systems, actions and programs of the federal government, especially in priority areas such as education, health, sanitation and the environment.

The purpose of the operational audits is to seek the best means of attaining the objectives of governmental actions and programs, so as to contribute to the reduction of social inequalities and to the expansion of opportunities available to the population.