The Ministry of Finance and Public Credit (SHCP) of Mexico intends to strengthen public asset and liability management (ALM) practices. The 2018 Fiscal Transparency Evaluation (FTE) identified several gaps in reporting public sector assets and liabilities and analysis of the associated risks....

Spanish Abstract: El costo de asegurarnos que el ejercicio del gobierno corresponde con los principios de la democracia liberal debe incluir no sólo el costo de los votos y los partidos, sino también el costo de las instituciones que, en un proceso lento pero continuo, se han ido construyendo...

In The Fiscal Case against Statehood, Stephanie D. Moussalli investigates the territorial residents' fears that statehood will be expensive and examines the frontier development of government accounting practices. Moussalli analyzes financial reports from New Mexico and Arizona from the 1880s to...