In these entities, Baja California Sur, governed since 2021 by Marina del Pilar Ávila, from Morena; Durango, since 2022 under the leadership of Esteban Villegas, of the Institutional Revolutionary Party (PRI), and Jalisco, under the leader of the Citizen Movement (MC) Enrique Alfaro since 2018, 5,655.5 million pesos are pending to be clarified.
The ASF review includes the municipalities, where another 80.6 million pesos are added pending clarification. Added together, the observations made to states and municipalities result in 5,736 million pesos that were observed, and their use and destination still need to be clarified.
Among the anomalies found, the lack of supporting or substantiating documentation of the expense stands out, an irregularity that resulted in 3,750 million pesos to be clarified and represents 65.4% of the failures detected.
Derived from making improper or excessive payments, the ASF indicated 815.9 million pesos for which the country’s entities or municipalities must still respond.
Due to the existence of resources or financial returns that have not been exercised, accrued, committed or not being returned to the Federal Treasury (Tesofe), there are 308.1 million pesos pending clarification.
The payment of improper or unjustified remuneration to personnel was identified in several cases and accumulated a sum of 276 million pesos, the clarification of which is pending.
Due to the lack of location of assets acquired with public resources, or purchased but not operating, or the contracting of services that were not carried out, the ASF indicated that there are 157.2 million pesos that public entities must explain.
For “other irregularities” such as overpricing, not having carried out a correct tender or omitting the collection of penalties for breaches of contracts, among other situations, the irregularities represented 427.7 million pesos.
However, in the ASF review, the government of the state of Baja California stands out, by entity, as the one that concentrated the largest amount to be clarified, with 1,421.2 million pesos, an amount that represented 25.11% of the total detected in the 32 states. .
In Durango, 846.2 million pesos were observed and are pending clarification, which represents 15%, and in Jalisco, 771.4 million pesos, 1.6%.
Among these three entities, 53.7% of the amount to be clarified was concentrated.
However, since it is a federalized expense, some of the funds are delivered to the municipalities for their use, to decentralized organizations or to educational institutions, which are the ones that caused some of the anomalies.
Superpayroll and payments to the dead
The ASF carried out various types of audits on the entities, some for compliance, others only to verify compliance with the provisions established in the Financial Discipline Law of the Federal Entities and Municipalities, as well as the consistency of the financial information with the Account. Public 2023.
Even though the supervisory body did not provide results of forensic audits in this court, it did report some anomalies.
As a result of this review of the application of the aforementioned law, an increase was detected in the amount paid for personal services in relation to the amount assigned in the 2023 Budget.
In addition, “excess income was obtained derived from freely available income, of which it did not provide the documentation that accredited the destination for a specific purpose, as well as the authorizations from its Ministry of Finance and Administration.”
Just from the review of documents provided by the entity and “for whose veracity it is responsible,” according to the ASF, an amount to be clarified of 1,377.9 million pesos derived from these behaviors was determined.
“The delivery of 475 provisions to 86 beneficiaries of the food assistance program for priority groups that were identified as deaths in fiscal year 2023 for 165.3 thousand pesos (165,300 pesos) was confirmed.”
