With some exceptions, the Superior Audit of the Federation (ASF) determined that the National Electoral Institute (INE) complied in general terms with the provisions, laws and regulations on budget matters during the organization and execution of the 2021 intermediate federal elections, the largest in the history of Mexico.
The ASF audited 3,809 million pesos, which represented 96.4% of the resources used by the INE in 2021 for the Federal Electoral Process.
“It is concluded that, in general terms, the National Electoral Institute complied with the applicable legal and regulatory provisions on the matter,” established the ASF in its Report on the Results of the Superior Audit of the Public Account 2021.
The determination of the ASF occurs just when President Andrés Manuel López Obrador and legislators from Morena promote the so-called electoral “Plan B” that reduces the operational, human and material capacities of the INE.
In the compliance audit 2021-0-22100-19-2038-2022, the ASF concluded that in the June 6, 2021 elections, when 300 relative majority deputies and 200 proportional representation were renewed as part of the federal electoral process, as well as 15 Governorships and 30 Local Congresses, in addition to Town Halls, Councilors, Syndicates and Municipal Boards, at the local level, the INE had its Internal Regulations, which established the attributions and faculties of the Executive Directorates of Administration (DEA). , Executive of the Federal Register of Voters (DERFE), Executive of Electoral Training and Civic Education (DECEyEC), and Executive of the Electoral Organization (DEOE), which were in accordance with the powers established in the General Law of Electoral Institutions and Procedures (LGIPE). ).
The ASF validated that the INE had its General Council fully integrated by its 11 advisers, seven advisers from the Legislative Branch and a representative of each national political party.
Regarding the reports of the independent auditors and the financial statements as of December 31, 2021, the ASF confirmed that they were prepared, in all material aspects, in accordance with the provisions on financial information and were formulated based on the record of transactions carried out by the INE and are the same as those reported in the Federal Public Treasury Account.
Likewise, the Superior Audit verified that the Internal Control Body at the INE carried out an audit of the “Local and Federal Electoral Processes 2020-2021” from January 1 to December 31, 2020 in which observations related to the monthly reports from eventual service providers.
The caveats
Although the ASF determined that the National Electoral Institute complied with the applicable legal and regulatory provisions on the matter, it also made observations in some aspects, which it requested to correct and, where appropriate, investigate and sanction.
The ASF found that in the resources exercised under heading 44108 “Per diems for local and district electoral councilors in the federal electoral year”, the INE did not supervise that the list of signed payroll of 36 local councilors in seven states was available. and 548 District Councilors in eight states.
In the case of the resources exercised under item 44109 “Support for food for polling place officials on federal election day”, the photostatic copy of the official identification of 30 polling place officials corresponding to a state that received resources for this concept.
For this reason, the Audit Office asked the National Electoral Institute to strengthen its control and supervision mechanisms over items 44108, 44109 and 44110. Likewise, it urged the Internal Control Body of the National Electoral Institute to carry out the pertinent investigations and, where appropriate, , initiate the corresponding administrative procedure for the irregularities of the public servants who, in their management, did not supervise that the signed payroll list was available.
Finally, the ASF also detected weaknesses in the operation and supervision of the application of the resources by the INE, since in the disbursements reported for the Federal Electoral Process 2021 postal service expenses that corresponded to the Local Electoral Process were recorded for accounting purposes.
