Overview
- The 2024 public account comprised 2,264 audits, the most in ASF history, with 1,566 delivered in the third tranche focused on federalized spending by states and municipalities.
- The ASF audited 1,056 municipalities and boroughs, reviewing 58,363.5 million pesos and flagging 35,074.7 million pesos—60.1 percent of the sample—as pending clarification.
- Missing supporting paperwork accounted for 97.2 percent of the municipal amounts to be clarified, roughly 34,088.5 million pesos, revealing weak recordkeeping and contracting controls.
- Observations were issued to 85.2 percent of audited municipalities, and promotions of administrative responsibility increased by more than 147 percent compared with the 2023 account.
- The watchdog reported no observations for Miguel Hidalgo after reviewing its 2024 federalized resources, noting the borough resolved ASF requests tied to about 41 million pesos in audited contracts.