Strategies to modernize government oversight: an institutional and punitive approach

Abstract

Government oversight requires an appropriate and dynamic balance between the preventive and enforcement functions of the Supreme Audit Institution (SAI) in order to combat corruption while enhancing the effectiveness and efficiency of the State in delivering public value to citizens. This article focuses primarily on the enforcement and sanctioning dimensions of governmental control, while acknowledging the timely and positive contribution of preventive oversight as a mechanism for strengthening public administration and deterring unlawful conduct.

The study argues that, to optimize anti-corruption efforts and reduce impunity, it is essential to improve the quality of audit reports so that they clearly distinguish not only the irregularities identified but also the actual degree of participation and responsibility of each public official, as well as to strengthen the current administrative sanctioning framework (including a more clearly defined and appropriately limited scope of jurisdiction).

In addition, the article proposes strategies for the proper attribution of liability in both criminal and civil proceedings. It also emphasizes the importance of specialized training for auditors and legal practitioners, the preparation of clear and analytically differentiated audit reports, the implementation of mechanisms that enable the effective sanctioning of those responsible, and the adequate compensation for the damage caused to the State.

Overall, the article maintains that a more rigorous system for identifying individual responsibility, combined with a refined administrative enforcement regime and stronger institutional coordination with criminal and civil justice mechanisms, would significantly enhance the effectiveness of governmental oversight and contribute to greater integrity, accountability, and public trust in government institutions.