In this research work, the designated budget is presented to the Federal Electoral Institute to organize federal elections, from its constitution in 1990 to 2011.
An analysis is made of the spending exercise, as well as some comparisons about what it means to allocate public resources to the elections.
It also shows the importance of political parties and all people involved in federal elections, complying with the legal provisions that are required.
Keywords.
Abstract
In this research, presents the budget designated for the Federal Electoral Institute (IFE) to organize federal elections since its creation in 1990 until 2011.
Provides an analysis of the exercise of spending and also shows some comparisons about what it takes to allocate public resources for election.
It also shows the importance of political parties and all persons involved in federal elections comply with the legal provisions that are required.
Key words.
Birth of an electoral body.
Since the creation of the Autonomous Electoral Body, called the Federal Electoral Institute, in 1990 2, which was established as the highest electoral authority in Mexico, in order to have an impartial institution, made up of citizens that would provide certainty, transparency and legality to electoral processes in the country.
The Federal Electoral Institute (IFE) has been transformed into four electoral reforms, which have modified its attributions and operation in organizing elections.
Among the main changes and innovations resulting from these reforms, the following stand out:
1993 reform
It empowered the bodies of the Institute to declare validity and issue certificates for the election of deputies and senators, as well as to establish caps on campaign expenses for the elections.
1994 reform
It increased the weight and influence of citizen councilors in the composition and decision-making processes of the governing bodies, granting them the majority of votes, and expanded the powers of the governing bodies at the state and district levels.
1996 reform
It reinforced the autonomy and independence of the Institute, by completely detaching the Executive Power from its integration and reserving the vote within the management bodies, exclusively for citizen councilors.
Reform of 2007
53 new attributions to implement a new political communication model, with new rules, which have as fundamental objectives:
- Strengthen trust and credibility; Promote citizen participation; Ensure conditions of fairness and civility in the contest; Make transparent the process of organization and dissemination of the results in the 2009 electoral process; Creation of the General Comptroller's Office, whose head is designated by the Chamber of Deputies; Creation of the Supervision Unit, a body with full autonomy in charge of an official appointed by the General Council.
Integration of the Maximum Management Body of the IFE.
Through the years, the General Council, the highest decision-making body in the Institute, has had various conformations, which are synthesized in three different moments.
First stage: Directors
The figure of Magistrate Counselors was created (personalities without party affiliation with solid academic and professional training in the field of law), proposed by the President of the Republic and approved by two-thirds of the Chamber of Deputies.
In such a way that its integration was composed of:
- President of the General Council (Counselor of the Executive Power - Secretary of the Interior) Six magistrate counselors Director and General Secretary of the Institute Two deputies and two senators (one from the majority and one from the first minority, respectively) A variable number of partisan representatives that was set from according to their electoral strength, based on the results of the last election.
With this integration, the 1991 elections were held.
With the electoral reform of 1993, the General Council of the Institute was granted the power to designate the Secretary General and the Executive Directors, by a vote of two-thirds of the members of the General Council, at the proposal of the President Counselor. Before the aforementioned reform, the appointment of the Executive Directors of the Institute was the responsibility of the General Director of the Institute.
Second stage: Citizenship and departisation of the Electoral Body - Councilors
With the electoral reform of 1994, an important step was achieved in the citizenization and departisation of the Institute, which gave rise to the creation of the figure of «Citizen Counselors» (formerly
Magistrate Counselors), personalities who did not necessarily have to be lawyers, proposed no longer by the President of the Republic, but by party fractions in the Chamber of Deputies and elected by the vote of two-thirds of its members.
With this configuration, the political parties were left with only one representative and no longer had a vote, but kept their voice in the decisions of the General Council.
With this, the Citizen Councilors had the majority in the collegiate body of the Institute, remaining with the following conformation:
- President of the General Council (Secretary of the Interior) Six citizen councilors; Four councilors of the legislative branch
Despite the fact that this integration was formed two months before electoral day, the 1994 process was considered a success in terms of organization and impartiality of the electoral body.
After the 1994 elections were carried out, described by President Ernesto Zedillo himself as "legal, but unequal", in his inauguration speech he promised to promote a new electoral reform that was the result of the consensus of the four parties with representation in the Congress of the Union: the National Action Party, the Democratic Revolution Party, the Institutional Revolutionary Party and the Labor Party.
Over 18 months, with the spirit and political will that have not been repeated, the four parties debated and became sensitive to the opinion of multiple citizens who demanded greater transparency, legality, certainty, reliability, impartiality and fairness in the processes electoral. The result was the agreements for the Electoral Reform and the Federal District, known as the
"Agreements of the Chapultepec Castle Seminary", which were signed on July 25, 1996.
The reform was specified in the "Decree by which various articles of the Political Constitution of the United Mexican States are declared amended", issued on August 21, 1996 and published in the Official Gazette the following day.
Article 41 of the amended Constitution, unlike the 1989 text, now establishes that “the organization of elections is a state function that is carried out through an autonomous public body called the Federal Electoral Institute, endowed with its own legal personality and assets., in whose integration the Legislative Power of the Union, the national political parties and citizens participate, in the terms that the law orders ”.
In November 1996 and with the dissent of the PAN, PRD and PT because they did not agree with the amounts of public financing to political parties, among other challenges, only with the vote of the PRI majority in the Congress of the Union Modifications to COFIPE were approved, which established much more explicit and equitable rules regarding the conditions under which electoral contests must take place.
But the most important thing is that the new constitutional and legal provision gave a central twist to the conception of what the electoral body should be: an autonomous and independent institution, which is why all participation and representation of the Executive Power in its conformation was abolished..
In addition, the new COFIPE eliminated the figures of Director and Secretary General and those of the Presidency of the General Council and the Executive Secretariat were created.
Also, permanent commissions were created exclusively in charge of electoral advisers, which allowed the collegiate body to now enjoy mechanisms of supervision of the executive branch. Thanks to this, a structural failure of the past was amended that caused the citizen councilors to be unaware of the activities of the Executive General Board, since they only reported to the General Director.
Third stage: Electoral Counselors - The new autonomous electoral body
The 1996 reform reduced the number of members of the General Council with voting rights to nine, under the figure of electoral advisers (citizens without party affiliation appointed by two-thirds of the Chamber of Deputies); it maintained the presence of the Legislative Power - now only one member for each parliamentary group in the Congress of the Union - and the political parties retained their right to have one representative each.
In this way, the General Council is made up of:
- President Councilor Eight electoral councilors (with the right to speak and vote) before citizen councilors Executive Secretary Councilors of the Legislative Power Representatives of each registered political party (all of them only with the right to voice).
Public financing.
In order not to receive private financing for electoral campaigns in the different positions of popular election in Mexico, in order not to have any type of preferences or commitments with those who sponsored the campaigns, on the part of the people who were elected and are already in the power, the Mexicans through the public revenues obtained by the federation allocate economic resources that allow the IFE to operate and this Institute can fulfill its mission.
Since its creation, the IFE has received $ 316,171,422,645.12 (three hundred sixteen thousand one hundred seventy-one million four hundred twenty two thousand six hundred forty-five pesos 12/100 MN).
Budget Assigned to the Federal Electoral Institute. Source: Federal Electoral Institute.
For us to measure this amount, it is little higher than the total budget assigned for fiscal year 2011, to the Presidency of the Republic, Government, Foreign Relations, National Defense, Economy, Health, Marine, Labor and Social Welfare, Agrarian Reform, Attorney General's Office, Energy, Tourism, Public Function, Agrarian Courts, Federal Court of Fiscal and Administrative Justice, Public Security and Council National Science and Technology.
Only the National Council of Science and Technology (CONACYT), has authorized for this fiscal year 2011, $ 17,619,011,554.00 (seventeen thousand six hundred nineteen million eleven thousand five hundred fifty-four pesos 00/100 MN) , which means if this amount budgeted for this important body for the country's development were constant, with the amount contributed to the IFE, to organize the elections of a country, this budget would be enough for 18 years to promote, promote scientific research and the technological development of Mexico.
Members of the AC Scientific Research and Technological Development Group, in the delivery of the XVI National Prize for Electric Energy Savings.
It should be noted that the federation obtains income from two sources, tax and non-tax revenues, among others, non-tax revenues correspond to revenues obtained through its parastatal Petróleos Mexicanos (PEMEX) and tax revenues correspond to taxes, improvements contributions, contributions of social security and rights that all Mexicans have the obligation to contribute established in our Political Constitution of the United Mexican States in number 31, section IV.
That means that it is an income that really costs a lot to generate, either through the taxes you pay when you get an income or profit, as well as indirectly, as an example, every time you go to buy something, you pay a consumption tax through VAT, which whoever sells you later has to find out to the Tax Administration Service (SAT), all these payments that are contributed by each one of us must be used for public spending.
Public spending must be exercised based on an austerity policy and focused on results, which is why the IFE's exercise in this area is largely questioned.
The exercise of the Federal Electoral Institute spending we find different aspects, since it has been exercised properly to be able to have a healthy and transparent nominal list that in 1991, there was an electoral rollof 39,239,117 and a nominal list 7 of 36,676,167; In 2009, the electoral roll amounted to 77,815,606 and a nominal list of 77,481,874, that is, 99.57% coverage.
Electoral roll
However, there have also been negative opinions, such as the ones indicated below.
This information makes us reflect on whether we are indeed on the right track, in these difficult times in the country due to insecurity, it seems that some politicians are only interested in who the candidate will be and fight tirelessly for it, without hearing from them, proposals for solutions to problems that citizens really need and demand.
What is your budget to travel? For those who have companies or manage organizations that have limited financial resources, we try to optimize the number of trips, if we analyze the spending of 13 million pesos for flights by the Electoral Institute, only in six months and if we review the cost of flights at the national level, we can mention that on average they have a retail cost of $ 1,500.00 (a very benevolent price), that means that it has been flown more than 8,666 times in this period, the questions What is derived are, was so much travel really necessary? Could Skype, videoconference or telephone call be used to replace any of those many flights? Who are the ones who are frequently flying? Do they do it in economy class ?,Could you have a better price from the airlines for wholesale purchases?
Although it is an example with a certain touch of subjectivism, however, it is important to use it as an analogy, when one spends the money we earn in a fortnight or in a business, it is a resource that has great value for those who generate it, but who does not. he knows what really happened for the generation of the resource, he spends it without any concern and when it runs out, he just reaches out and asks for more, the worst thing about this is that if he does not receive more, the blackmail begins. We must not allow it, of course not.
Recently it has been known that the budget requested by the IFE for the fiscal year of 2012, exceeds $ 15,000,000,000.00 (fifteen billion pesos 00/100 MN), we know that we have federal elections on the horizon, however, all that resource is really needed.
It is widely known that in the public sector, budgets are raised, either due to such long terms for payment, that is why entrepreneurs increase a percentage to recover the financial cost of waiting or in the worst case, issues of corruption.
But above all things, it is the effectiveness in the exercise of spending that is important to us, sometimes if the results warrant it, no matter how much is invested, but remember nothing more than in the 2009 elections, of 77,470,785 people on the nominal list, only 34,560,344 voted, that is, a participation of 44.61%, we granted public resources to political parties as in the case of the Labor Party, which obtained fewer votes (1,234,497) than the null votes (1,867,729) that existed in that election.
To be considered, in 2009 the budget allocated for this Institute was $ 12,816,152,502.97 10, to achieve 34,560,344votes, which means that each vote cost us Mexicans $ 370.83; but when we know that for fiscal year 2011, which was allocated to the Secretary of Public Security $ 35,519,104,867.00 to provide security to 112,336,538 Mexican men and women, corresponds to $ 316.18 to each one, it really is surprising. In other words, in Mexico a vote is more expensive than the public security of each of its citizens..
Fiscal Implications of Political Parties.
By law, political parties receive public resources known as prerogatives, in accordance with article 129 of the electoral code, however, by provisions of a special nature to political parties by the supervisory bodies at the federal or local level, despite the fact that the Constitution In its numeral 31 fraction IV, it establishes the principle of equity, in which equal treatment must be given to equals and unequal to unequal ones, it seems that in political parties, they have a kind of "protection" against their obligations prosecutors.
In order not to complicate the fulfillment of their tax obligations, they are given the benefit that 20% of the exercise of the expense, they can check it with logs or simple vouchers of the expense, totally opposite to what is established among others, in the Article 1 of the Federal Tax Code where it obliges people who, although they are not obliged to pay taxes, are obliged to comply with tax laws.
Title III of the Income Tax Law establishes in article 93 14 that political parties are considered non-profit legal entities, for the purposes of Income Tax (ISR).
In article 102 15 of the aforementioned Law, it is obliged to demand the receipts that meet fiscal requirements when making payments to third parties, this means that 100% of the expenditures made by a political party are obliged to have the fiscal receipts 16, established in the federal tax code, for no reason can this sector be given a certain preference, since due to the principle of equity, there are other sectors that have the same problem, that of obtaining receipts that meet tax requirements, such is In the case of construction, when you have to do some work in places where there are no companies that comply with this obligation, in activities of purchase of materials such as sand, gravel, water, food, they are usually sold without vouchers, since that if it is not done in this way, the delivery of goods and services without having tax receipts is conditioned. And this sector of course is not allowed as anyone in Mexico to be outside of this responsibility.
Why can political parties be given this consent?
Are they interested in preaching "without" the example?
As a mental exercise, if the political parties have been given $ 100,000,000,000.00 (one hundred billion pesos 00/100 MN) in recent years, it means that they have exercised at least $ 20,000,000,000.00 (twenty billion pesos 00/100 MN), with no other proof than a log or a simple receipt, obviously far from what is established in our constitution and tax laws. If it were a business, they would definitely give you a tax credit.
CONCLUSION.
Since its creation, the IFE has received $ 316,171,422,645.12 (three hundred sixteen thousand one hundred seventy-one million four hundred twenty two thousand six hundred forty-five pesos 12/100 MN), to fulfill its mission of organizing clean and efficient elections, however, according to the analysis, several irregularities are detected that urgently be corrected.
This research work presents a study on the reality of the Federal Electoral Institute's spending, which raises many doubts about the full compliance with the laws in its exercise.
Actual values as of July 2010, updated in accordance with the federal tax code, based on the National Consumer Price Index.
Expenditure Budget of the Federation 2011. www.sat.gob.mx
Payment procedure or whole of the Value Added Tax, established by Law.
Registry that contains the basic information of Mexican citizens (full name, paternal and maternal surnames, age, entity and date of birth, sex and address) who formally and individually request their registration in this registry. 7 List of citizens who, being registered in the electoral roll, have been issued and given the credential to vote with a photograph.
Federal elections 2009. http://www.ife.org.mx/documentos/RESELEC/S ICEEF / principal.html
Article 24 of the Electoral Code establishes that in order for a national political group to be registered as a national political party, it must meet the following requirements: 1) formulate a declaration of principles and, in congruence with them, its action program and statutes that regulate their activities, and 2) have 3,000 affiliates in at least 20 states, or have 300 affiliates in at least 200 single-member electoral districts, who must have a credential to vote with a photograph, corresponding to said entity or district, as the case may be; Likewise, under no circumstances may the total number of its affiliates in the country be less than 0.26% of the federal electoral roll that has been used in the ordinary federal election immediately prior to the presentation of the application in question.10 Expenditure Budget of the Federation for fiscal year 2009; www.sat.gob.mx.
Federal Elections 2009. http://www.ife.org.mx/documentos/RESELEC/S ICEEF / principal.html
According to the estimates made with the 2009 federation expenditure budget for the IFE, in relation to the number of votes obtained in the 2009 federal election.
Article 1o.- Individuals and legal entities are obliged to contribute to public expenses in accordance with the respective tax laws. The provisions of this Code will be applied in its absence and without prejudice to the provisions of the international treaties to which Mexico is a party. Only by law may a contribution be allocated to a specific public expenditure. The Federation is obliged to pay contributions only when the laws expressly indicate it. Foreign states, in reciprocal cases, are not required to pay taxes. Entities or agencies belonging to said states are not included in this exemption.
People who, in accordance with tax laws, are not obliged to pay contributions, will only have the other obligations expressly established by the laws themselves.
- Article 93. The legal entities referred to in articles 95 and 102 of this Law, as well as investment companies specialized in retirement funds, are not taxpayers of income tax, except as provided in article 94 of This Law. Its members will consider as distributable remnant only the income that they give them in cash or in goods. Article 102. The parties and political associations, legally recognized, will have the obligations to withhold and pay the tax and demand the documentation that meets the fiscal requirements, when they make payments to third parties and are obliged to do so in terms of Law. Article 29-A.- The vouchers referred to in Article 29 of this Code, in addition to the requirements that it establishes, must meet the following:
I.- Contain printed the name, denomination or company name, fiscal address and federal taxpayer registry code of the person issuing them. In the case of taxpayers who have more than one premises or establishment, they must indicate in them the address of the premises or establishment where the vouchers are issued.
II.- Contain the folio number assigned by the Tax Administration Service or by the provider of certification of digital tax receipts and the digital seal referred to in section IV, paragraphs b) and c) of article 29 of this Code.
III.- Place and date of issue.
IV.- Code of the federal registry of taxpayers of the person in favor of whom it issues.
V.- Quantity and class of merchandise or description of the service they cover. SAW. Unit value entered in number and total amount entered in number or letter, as well as the amount of taxes that must be transferred under the terms of the tax provisions, broken down by tax rate, if applicable.
VII.- Number and date of the customs document, as well as the customs office through which the importation was made, in the case of first-hand sales of imported goods.
VIII. Having a security device attached in cases where the option provided for in the fifth paragraph of article 29 of this Code is exercised that meets the requirements and characteristics established for that purpose by the Tax Administration Service, through general rules.
The security devices referred to in the preceding paragraph must be purchased from the suppliers authorized by the Tax Administration Service.
IX. The certificate of digital seal of the taxpayer that issues it. The security devices referred to in section VIII of this article that have not been used by the taxpayer within a period of two years from the date they were acquired, must be destroyed and taxpayers must notify the Service of this. of Tax Administration, in the terms that it establishes by means of general rules.
Taxpayers who carry out operations with the general public, regarding said operations, must issue simplified receipts under the terms indicated by the Tax Administration Service in general rules issued for these purposes. Said taxpayers will be released from this obligation when operations with the general public are carried out with an electronic purse that meets the control requirements established for that purpose by the Tax Administration Service through general rules.
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