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In our country, transparency and accountability of public spending have long been fought for. Public spending is considered as the use of resources that allows the government to function in addition to theproduction of goods and services that meet the needs of society, it is consolidated as an essential instrumentgenerating structural changes. For this reason, it is very important for society to get to know it, get involved,monitor and evaluate the performance of their governments in order to promote an efficient and effective use of public resources. In order for society to have confidence in its rulers, tools are implemented to monitor and evaluate government actions. One of these tools is transparency portals that serve to provide society with reliable and timely information on public spending; and thus corroborate whether the transparency portal has updated and sufficient information on public spending so that society is informed of how this public resource was spent? As a result of this investigation, it was concluded that the decentralized public organization called “Progreso Fideicomiso Promotor Urbano de Sonora” if it complies with the accountability through the portals, the general comptroller of the state of Sonora determined that the Obliged subject has a 92.94% compliance with transparency in fiscal year 2016. This rating shows usthe level of compliance of the obligated subject.

Transparencia del gasto público de Progreso Fideicomiso Promotor Urbano de Sonora. Ejercicio fiscal 2016