Overview
- The Auditoría Superior de la Federación reported more than 9,000 million pesos "pendiente de aclarar" in its second delivery of the Cuenta Pública 2025, with municipalities accounting for the largest share.
- The second delivery, presented on Friday, October 30, 2026, includes 374 individual audits: 286 of states, 46 of federal bodies and 42 of municipalities and leaves many observations open for documentary clarification.
- Auditors flagged specific triangulation patterns in Nuevo León and Sinaloa where contracts, transfers between contractor firms and moves into accounts tied to relatives of officials raise questions about the final destination of public funds.
- The ASF has opened active follow-ups that include 40 criminal complaints, about 60 referrals to the tax authority (SAT) and the social‑security agency (IMSS), and the preservation of Territorium Life servers as digital evidence in a UNAM exam contract probe.
- Investigations also target two business groups with roughly 8,870 million pesos in public contracts from 2014–2026, including about 430 million linked to work for the National Electoral Institute, while states returned over 1,132 million pesos before audits closed.