Introduction to the Audit Superior of the Federation (ASF) and its Role
The Audit Superior of the Federation (ASF) is Mexico’s independent auditing body responsible for overseeing public finances and ensuring transparency in government spending. Recently, the ASF released findings from its fiscalization of the 2024 Public Accounts, shedding light on potential irregularities during Andrés Manuel López Obrador’s final year in office.
Key Findings and Timeline
In two out of three installments of the fiscalization review for 2024, the ASF detected anomalies totaling approximately 6.97 billion pesos (USD 348 million). Of these, 1.15 billion pesos have been clarified or recovered, leaving 5.823 billion pesos still under investigation.
Initially, in June, the ASF reported identifying around 770 million pesos in possible irregularities from its first review of the 2024 Public Accounts. This figure escalated to 6.2 billion pesos in the second review.
The third and final installment of the 2024 Public Accounts is expected in February 2026.
Anomalies by Sector
The ASF’s data indicates that federalized spending, which refers to resources allocated to states and municipalities, is the sector with the most significant potential misuse, as over 5.02 billion pesos remain unaccounted for.
The federal government also failed to verify the use of 282.4 million pesos, while the economic development sector has 263.1 million pesos in unexplained expenditures.
In the social development area, irregularities amounting to over 256.9 million pesos were identified.
Detailed Audits and Findings
David Colmenares Páramo, the head of ASF, presented the second set of fiscalization report findings to the House of Representatives’ Oversight Committee. He mentioned that 546 audits were conducted for this review, leaving 5.161 billion pesos (approximately USD 258 million) unexplained.
Colmenares Páramo explained that 89% of the unexplained amount pertains to spending by states and municipalities, with over 4.6 billion pesos in suspected irregularities related to healthcare services, financing for marginalized areas’ infrastructure projects, educational salaries, local debt, and financial restructuring, among other issues.
He also highlighted that certain entities, such as the Mexico City, Querétaro, Quintana Roo, Sinaloa, and Zacatecas governments, had no unexplained amounts.
Irregularities in the Federal Judicial Power
Colmenares Páramo also warned of irregularities found in the forensic audit of the Federal Judicial Power, as over 272 million pesos (USD 13.6 million) remain unaccounted for.
The ASF conducted an audit of the Federal Judicial Council to examine its expenditures on acquiring goods and services. Among the irregularities detected were:
- A payment of 21,467 pesos for security and surveillance services without proper documentation.
- An expenditure of 201,066 pesos for printing, digitization, and copying services without proper documentation.
- Failure to enforce a surety bond for suspending the food service, costing 431.9 million pesos.
- Irregular payments exceeding 49,471 pesos for building maintenance and cleaning services.
Implementation of Artificial Intelligence for Enhanced Fiscalization
In his closing remarks, Colmenares Páramo announced the implementation of Artificial Intelligence (AI) to bolster fiscalization efforts. The first AI tool for this purpose will be formally introduced and released in November.
“I am pleased to announce that we have developed the first AI tool for fiscalization, which will automatically process, analyze, identify, and extract information, thus simplifying processing and analysis times,” Colmenares Páramo stated.
Key Questions and Answers
- What is the total amount of suspected irregularities found so far? Approximately 6.97 billion pesos (USD 348 million) have been identified in two out of three installments.
- What percentage of unexplained amounts pertains to federalized spending? 89% of the unexplained amount relates to spending by states and municipalities.
- What is the amount unaccounted for in the Federal Judicial Power? Over 272 million pesos (USD 13.6 million) remain unexplained.
- When will the first AI tool for fiscalization be introduced? The tool is expected to be formally presented and released in November.
