The Auditoría Superior de la Federación (ASF) revealed irregularities amounting to 59.345 million pesos in the third report on the 2024 Public Accounts, corresponding to the last year of Andrés Manuel López Obrador's government. This amount adds to a total of 65.107 million pesos pending clarification in that fiscal year, with Federalized Spending as the main affected area.
The Auditoría Superior de la Federación (ASF) delivered the third and final batch of reports on the 2024 Public Accounts on February 17, detecting irregularities amounting to 59.345 million pesos. This figure raises the total pending clarification for 2024 to 65.107 million pesos, during the last year of Andrés Manuel López Obrador's administration. Over the entire term, the ASF recorded 417.321 million pesos pending clarification, adding figures from previous years: 51.979 million in 2023, 110.897 million in 2022, 61.840 million in 2021, 60.000 million in 2020, and 67.498 million in 2019.
Of the 59.345 million, 54.342 million correspond to Federalized Spending, federal resources exercised by states and municipalities. In the federal sphere, more than 5.000 million pesos are pending clarification, while in the subnational level they exceed 54.000 million. From the 1.378 audits on federalized spending, observations arose for more than 42.000 million and clarification requests for more than 12.000 million. As a result, the ASF recovered more than 2.000 million pesos for the Federation.
Among the flagged entities, Petróleos Mexicanos (Pemex) accumulates 1.762 million pesos pending clarification, the Secretaría de Infraestructura, Comunicaciones y Transportes (SICT) 1.131 million, and the Secretaría de Marina 211 million. In states, the State of Mexico leads with 7.068 million in municipalities and 6.018 million in the state government; Chiapas with 2.667 million in municipalities and 750 million at the state level; Mexico City with 2.142 million in boroughs; and Chihuahua with 1.082 million at the state level and 913 million in municipalities.
The delivery included 1.566 audits out of a total of 2.264 conducted, with a preventive focus to strengthen accountability. The president of the Oversight Commission, Javier Octavio Herrera, highlighted the ASF's evolution toward modern oversight, covering 186 federal entities and planning to audit 1.265 municipalities in 2025. Auditor Superior David Colmenares Páramo emphasized impartiality and the use of technologies such as data analysis.
