FIGURE 8: EXTERNAL AUDITING AND CONSTRAINTS ON EXECUTIVE
Contraints on the executive (av. 1990-2003; PolityIV 200
y = 3.5349x + 4.2941 R2 = 0.2385
0.20 0.30 0.40 0.50 Effectiveness of external audit agencies
Source: The indicator for restraints on executive discretion provides a commonly used indicator for the strength of the systems of checks and balances and separation of powers. . It provides a measure of the number and strength of veto players in public policymaking and the number of independent branches of government with veto power over policy change. We use the normalized value of the average index of executive constraints of Polity IV for the period 1990- 2003 (Polity IV 2003), where lower values indicates more executive discretion and higher values more constraints on executive discretion.
TABLE 7: STATUS OF THE REPORTS ON GOVERNMENT PUBLIC ACCOUNTS IN ARGENTINA
Status of the public accounts Last report completed by the AGN Last report approved by the AGN Last report approved by the CPMRC Last report approved by the legislature
As of December 2005. Sources: Lamberto (2005) and Uña (2005:29), based on Makón (1999), AGN (2003) and information available on the website of the CPMRC and the Senate www.senado.gov.ar