Deputies approve the 2024 Public Account and order the pursuit of liabilities

The Chamber of Deputies approved the review of the Federal Public Treasury Account for the 2024 fiscal year, through which 2,264 audits were conducted, 6,274 actions were issued, and recoveries of 67,174.7 million pesos were determined. The decree was published in the Official Gazette of the Federation on Tuesday, November 3, 2026 (No. 300/2026), in the Legislative Power section, with a session date of October 27, 2026.

The instrument was issued based on Article 74, fraction VI, of the Political Constitution of the United Mexican States and bears the signatures of Deputy Raúl Bolaños-Cacho Cué, president of the Board of Directors, and Deputy Francisco Amadeo Espinosa Ramos, secretary. Previously, the Superior Audit Office of the Federation (ASF) presented the individual reports on the review of the 2024 Public Account to the Chamber, in exercise of the powers of Article 79, fraction II, of the Constitution and the Law on Oversight and Accountability of the Federation.

The decree also establishes the economic and fiscal framework of the reviewed year, with the following figures:

• Annual real growth of economic activity of 1.5%, average unemployment of 2.7%, general inflation of 4.2% at closing, average exchange rate of 18.3 pesos per dollar, and a Mexican mix of 70.2 dollars per barrel.
• Budgetary revenues of the public sector amounting to 7 trillion 492 billion 928.9 million pesos, 163 billion 933.7 million above what was programmed and 453 billion 569.1 million more than what was collected in 2023.
• Total net expenditure of the budgetary public sector amounting to 9 trillion 205 billion 438.2 million pesos, with a real increase of 7.5% and equivalent to 27.1% of GDP; 73.6% was programmable and 26.4% non-programmable.
• Net debt incurred of 2 trillion 232 billion 811.7 million pesos, 3.2% (73 billion 988.0 million) below the 2 trillion 306 billion 800.0 million authorized in the 2024 Federation Revenue Law.

Audits and oversight actions

The ASF conducted 2,264 audits, thereby fulfilling 100% of the Annual Audit Program for the Superior Oversight of the 2024 Public Account. By functional group, 89 reviews correspond to entities linked to Government functions, 154 to Social Development, 175 to Economic Development, and 1,846 to Federalized Expenditure, the largest block.

By type of review, the decree reports 1,946 financial compliance audits, 125 performance audits, 110 physical investment compliance audits, 40 compliance and performance audits, 28 forensic compliance audits, and 15 information and communications technology compliance audits.

From that universe, 6,274 preventive and corrective actions were issued:

• 2,762 observation sheets.
• 2,203 administrative responsibility promotions.
• 570 recommendations.
• 287 performance recommendations.
• 278 promotions for the exercise of tax verification powers.
• 174 requests for clarification.

Recoveries: 59,363.7 million in local entities

The ASF determined recoveries for 67,174.7 million pesos, of which 2,005.6 million have already been realized; 65,169.1 million remain estimated as probable recoveries or amounts to be clarified. The greatest weight falls on Federalized Expenditure exercised by states and municipalities:

• 59,363.7 million pesos in federal entities, boroughs, municipalities, and local public entities, equivalent to 91.09% of the total.
• 3,723.2 million in the Economic Development group (5.71%).
• 1,049.1 million in Social Development (2.16%).
• 673.0 million in the Government group (1.03%).

Follow-up on responsibilities and working group

The decree specifies that the approval of the report does not suspend the processing of actions promoted by the ASF, so that alleged responsible parties can be sanctioned or present clarifications and resolutions. Furthermore, the Superior Audit Office of the Federation is instructed to continue the legal procedure for responsibilities of the 2024 Public Account and to send updated information to the Chamber regarding the recovery or clarification of resources by the audited entities.

Audited entities are also asked to strengthen their substantive planning and internal control through normative and regulatory optimization. The Budget and Public Account Commission may establish a working group to follow up on the ASF’s recommendations regarding legal modifications, with the participation of the Transparency and Anti-Corruption and Oversight of the Superior Audit Office of the Federation commissions.

The scope of the decision is twofold: it formally closes the review cycle of 2024 federal spending and opens a stage of enforceability in which the majority of the money to be clarified is in the hands of state and municipal governments. For the audited entities and taxpayers, the document records that 65,169.1 million pesos remain without resolution and that the actions derived from the audits remain in effect.

Source: Official Gazette of the Federation, No. 300/2026, Tuesday, November 3, 2026, Section I (Page 42), pages 42-44 (Decree relating to the review of the Account of the Federal Public Treasury corresponding to Fiscal Year 2024).