# Baja California public account oversight and approval

> Live situation record from CLSTR: https://clstr.news/situations/baja-california-public-account-oversight-and-approval
> Updated: 2026-08-31T22:00:37.000Z. Sources: 13. Developments: 2.

The Baja California State Congress has been reviewing public accounts for the 2024 fiscal year through its Public Spending Oversight Commission.

Initial rulings included the non-approval of accounts for the Institute for Real Estate and Housing Development for the State of Baja California (INDIVI) and the Municipal System for Integral Family Development of Rosarito (DIF Rosarito). Reviewers noted issues such as unpaid income tax, discrepancies in real estate transparency portals, and aid distribution lacking beneficiary requests. Conversely, the State DIF and FOGABAC received perfect quantitative scores.

Following these reviews, the Congress proceeded to approve various state and municipal reports. However, three specific accounts were rejected due to non-compliance with the General Law of Government Accounting and the Law of Paraestatal Entities for the State of Baja California: the Tecate Municipal Sports Institute (IMDETE), Trust No. 243 San Antonio del Mar, and the Trust for the Construction and Administration of the ‘La Bufadora’ Shopping Center. Other entities, including the Baja California State Port Administration and the Ensenada Municipal Youth Institute, were approved by majority vote.

## Claims

- The Baja California State Congress approved various reports regarding the 2024 fiscal year public accounts. (corroborated by 3 sources)
- The Public Spending Oversight Commission is presided over by Deputy Alejandra María Ang Hernández. (corroborated by 3 sources)
- Three public accounts were rejected by the Congress. (corroborated by 3 sources)
- The rejected accounts include the Tecate Municipal Sports Institute (IMDETE), Trust No. 243 San Antonio del Mar, and the Trust for the Construction and Administration of the 'La Bufadora' Shopping and (corroborated by 3 sources)
- Audits identified non-compliance with the General Law of Government Accounting. (corroborated by 3 sources)
- Audits identified non-compliance with the Law of Paraestatal Entities for the State of Baja California. (corroborated by 3 sources)

## Timeline

### 2026-08-31: Baja California legislators propose special electricity tariffs for extreme heat zones

Baja California legislators have approved an initiative to create special electricity tariffs for households in extreme heat zones to reduce costs and protect public health.

13 sources. https://clstr.news/cluster/baja-california-congress-approves-2024-fiscal-year-public-accounts

### 2026-08-18: Baja California Oversight Commission issues 250+ public account rulings

The Baja California Oversight Commission issued over 250 rulings on 2024 public accounts, rejecting the accounts of INDIVI and DIF Rosarito while noting issues like unpaid taxes and transparency discrepancies.

7 sources. https://clstr.news/cluster/baja-california-oversight-commission-issues-250-public-account-rulings

---
Cite as: Baja California public account oversight and approval. CLSTR, https://clstr.news/situations/baja-california-public-account-oversight-and-approval