Michoacán is the entity that concentrates the most amounts to be clarified, concentrating 70% (3,586 million pesos) of the balances related to Observation Sheets; They were followed by Nuevo León with 1,798 million pesos and Puebla with 1,142 million pesos.
Durango and Puebla concentrated 79% of the total concept for Clarification Requests, with 4,321 million pesos and 1,336 million pesos, respectively.
The amount to be clarified of 16,522 million pesos was made up of Clarification Requests for 7,142 million pesos and Observation Sheets for 9,379 million pesos. Regarding this last amount, there was an increase of 68.9% compared to the 5,554 million pesos reported in the results of the 2020 Public Account audit.
The Superior Audit of the Federation (ASF) details that Requests for Clarification increased 340.9%, going from 1,620 million pesos in 2020 to 7,142 million pesos in 2021.
Reasons
Among the main observations related to the amount to be clarified, the lack of verification of the resources stands out, for 6,152 million pesos of the total, for the purposes that were established according to the regulations.
There were also breaches in terms of personal services for 4,126 million pesos. For non-compliance with the regulations regarding acquisitions, leases and services for 2,800 million pesos. Improper or excess payments for 2,356 million pesos, in addition to lack of supporting documentation of expenses that do not meet fiscal requirements for 948 million pesos
