Four of the observations that the Audit made to Fonatur correspond to the construction of the platform and track of sections 1, 2, 3 and 4, and the other two are in relation to the monitoring of the Project and the other to the financing and disbursements of the construction of the Mayan Train.
The National Fund for the Promotion of Tourism (Fonatur) has to clarify 267 million 882 thousand 295 pesos related to the construction of the Mayan Train, one of the megaprojects of the Government of President Andrés Manuel López Obrador, according to six audits contained in the Third installment of the 2020 Public Account Report published this Sunday.
Of the irregularities detected in this work that is erected in the Yucatan Peninsula, four correspond to the construction of the platform and track of sections 1, 2, 3 and 4, and the other two are related to the monitoring of the Project and the other to the financing and disbursements of the construction of the Mayan Train.
The largest number of observations refers to Section 4, which runs from Izamal to Cancún, in the states of Yucatán and Quintana Roo. The Physical Investment Compliance Audit: 2020-3-21W3N-22-0405-2021 states that in this part of the work 100 million 458 thousand 319 pesos were found pending clarification.
In this section, two requests for clarification were made for the financial interests for 25 million 157.9 thousand pesos, for the advance payment of 224 million 378.3 thousand pesos that correspond to chapter no. PA04.20, “Executive Project”, and for the authorization of the supply and placement of concrete sleepers and ballast, which had to be paid per unit of concept of finished work, since they were unit prices.
In relation to this last point, the Superior Audit also issued a promotion of sanctioning administrative responsibility so that the Internal Control Body in the National Fund for the Promotion of Tourism, or its equivalent, carry out the pertinent investigations and, where appropriate, initiate the corresponding administrative procedure for the irregularities of the public servants who, in their management, authorized an agreement for the disintegration of the concepts of supply and placement of concrete and ballast sleepers.
The second-largest amount to be clarified is 58 million 610 thousand pesos in relation to the Follow-up of the Mayan Train Project. The Physical Investment Compliance Audit: 2020-3-21W3N-22-1527-2021 issued a request for clarification, four promotions of liability, and a list of observations in this regard.
In this audit, payments were found for an amount of 38 thousand pesos, due to the incorrect integration of unit prices of the service contract related to the “Basic Engineering for the Mayan Train”, “since the price matrices contemplated superior times of the personnel considered in the workforce with respect to the times established in the work programs of the economic proposal”.
In the same way, it was detected that two service contracts were formalized for the location and characterization of fauna passages in phases I and II, respectively when these services were already contemplated in the scope of the “Basic Engineering for the Mayan Train” contract. .
In the contract for the provision of services related to the “Technical Consultancy of the Mayan Train for the Structuring of the Integral Project, the Contracting of the Basic Engineering and the Technical Supervision of said Basic Engineering”, it was not proven that Fonatur had verified the fulfillment of the scope and terms of reference established in the contract, since the actions taken by the company in charge have been to the detriment of the National Fund.
In addition, the certificate of reimbursement of expenses incurred by the company in the preparation of the studies of the unsolicited proposal was issued; however, the documentation was not provided to support said amount and prove its use within the project.
The other largest amount to be clarified corresponds to the construction of the platform and track corresponding to Section 1 that goes from Palenque to Escárcega, in Chiapas and Campeche. The Physical Investment Compliance Audit: 2020-3-21W3N-22-0402-2021 found irregularities for 50 million 243 thousand 70 pesos, in addition to making a recommendation, two requests for clarification, three promotions of sanctioning administrative responsibility and a statement of observations.
In this sense, the Audit indicated that in this section there is no evidence that the public servant in charge of the sub-directorate of works complied with the academic level required in the Fonatur organization manual.
Financial interests were also determined for an amount of 19 million 804.8 thousand pesos, for the advance payment of 176 million 635.4 thousand pesos, for lump sum activities that had to be paid until the entire project was completed.
The Audit also found 25 million 800 thousand 172.47 pesos pending clarification for the construction of the platform and track of section 2, which goes from Escárcega to Calkiní, in Campeche. In the Audit of Compliance to Physical Investments: 2020-3-21W3N-22-0403-2021, a clarification, two promotions of responsibility, and a statement of observations were issued.
For example, in the decision of the open international public tender no. LO021W3N003-E51-2020 the scores obtained by each of the bidders in the subheadings of “construction procedures and description of comprehensive planning” and “programs” were not indicated.
In this section, Fonatur did not process and obtain prior to the start of the works the total release of the rights of way or the Environmental Impact Statement and the corresponding Resolution.
In another audit —the Compliance one: 2020-3-21W3N-19-0406-2021— 11 million 763 thousand 849 pesos were determined pending clarification in relation to the Financing and Expenditures of the Project and Construction of the Mayan Train for which they made five recommendations, five promotions of responsibility and a list of observations.
It was found that Fonatur did not report 382,316 thousand pesos from Chapter 5000 “Movable, Immovable and Intangible Assets” in the 2020 Public Account, which were paid in 2020 and meant cash flow in that year.
Nor was it proven that the meetings of ejido assemblies were held to deal with expropriation matters, the procedure to be followed and the approval of the terms of the prior occupation agreements of 28 ejidos.
Similarly, of the 128,800 pesos deposited in one of its bank accounts, it issued 189 checks for the aforementioned amount, of which five checks for 718.4 thousand pesos were not collected by the beneficiaries and Fonatur did not reimburse the resources. to the Federal Treasury.
In addition, from an account to be settled certified for 11 thousand 763.9 pesos, for the payment of properties, Fonatur did not provide information to justify the expense.
Finally, the smallest amount to be clarified amounts to 21 million 6 thousand 883.39 pesos referring to the construction of the platform and track of section 3, which goes from Calkiní to Izamal, in Campeche and Yucatán. In the Authorization of Compliance to Physical Investments: 2020-3-21W3N-22-0404-2021, a request for clarification, three promotions of responsibility and two observation sheets were issued.
The Audit found that in this section Fonatur did not certify having processed and obtained, from the competent authorities and prior to the execution of the works, the rights of way, including the effects on the archaeological sites on the dates established in the bidding conditions.
Nor did it verify that the winning contractor duplicated various items in the analysis of indirect costs of its proposal, considered both in “central office” and in “field offices”. Likewise, there is an item corresponding to the Permit Manager Engineer without having accredited what these works consist of or their execution.
Nor did Fonatur prove that it had complied with what was stated in the Environmental Impact Statement with respect to the contributions for the Cuxtal Reserve corresponding to Section 3.