SCJN sides with Abelina López, annuls audit over federal funds; investigation into nearly 900 million pesos continues federally

Mexico's Supreme Court of Justice of the Nation (SCJN) has sided with Acapulco Mayor Abelina López, annulling an audit conducted by the Guerrero state fiscal oversight body. The court determined that the State Audit Office does not have the authority to review federal resources managed by the municipality.

The invalidated audit aimed to scrutinize the use of nearly 899 million pesos allocated from the Fund for Contributions to Municipal Infrastructure and Territorial Demarcations (FAISMUN). However, the SCJN's ruling clarifies that this decision does not halt investigations into the handling of these funds nor does it absolve municipal authorities of responsibility.

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The project proposes declaring the invalidity of the audited individual report, as well as official letter ACE 1380/2025, I insist, a matter of precedent, it is a matter of competence.

Presiding Justice Arístides Guerrero García explained that the judgment is strictly limited to defining the competent authority for fiscalizing federal resources. According to the Constitution, this responsibility lies exclusively with the Superior Audit of the Federation (Auditoría Superior de la Federación).

The court's decision emphasizes that the annulment pertains to the procedural competence of the auditor, not the substance of how the funds were managed. Therefore, any fiscalization of federal resources by the municipality remains open, but it must be conducted by the constitutionally designated federal authority.

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It must also be pointed out in the project proposal… No type of federal resource audit is exempted for the plaintiff municipality, nor is a pronouncement made on the substance of its management. It only resolves which is the constitutionally competent authority to review them.