As in other previous evaluations, the Superior Audit Office of the Federation (ASF) detected irregularities in the operations of Exportadora de Sal (ESSA).
ESSA is a Mexican company, with majority state participation, sectored under the coordination of the Ministry of Economy. World leader in salt production, with 51% Mexican capital and 49% Japanese foreign capital (Mitsubishi).
In summary, the ASF concluded that, in general terms, ESSA did not exercise the federal public resources that it had under its administration, based on the criteria of legality, honesty, efficiency, effectiveness, economy, rationality, austerity, transparency, control and accountability of counts.
Regarding this, the ASF detailed that payments for goods and services from previous fiscal years were made without these being previously registered and authorized.
Officials were also classified and paid with a charge to budget items that are not related to the purpose of the contract; they sold salt without having the corresponding commercial legal instruments, in addition, lower prices were agreed upon than those authorized by the Board of Directors.
On the other hand, Exportadora de Sal did not carry out adequate inventory control; payroll payments were made above the limits, places and unauthorized categories, and for more days than possible per month.
In addition, most of the contracts were awarded based on the exceptions to public bidding, without complying with the applicable regulations; The execution of goods and services, leases and public works was not accredited with supporting and supporting documentation, and paid goods were observed that had no use for the entity.
Exportadora de Sal
In the opinion of the audit team, in 2020, ESSA showed a weakened governance due to the poor performance and communication of its governing bodies, which was reflected in an institutional management with relevant areas of opportunity related to the attention to audit recommendations of fiscal years. previous.
What was described above was fundamentally reflected in the lack of strategic planning in which the bases of its institutional policy and objectives were defined.
In relation to the Institutional Internal Control System, ESSA showed a disarticulation and lack of systematization in the processes, mechanisms and organized elements that would operate systematically and interact to achieve the goals and objectives that would promote comprehensiveness, efficiency and effectiveness.