Es el procedimiento que tiene como finalidad restituir daños o perjuicios causados al erario público estatal o municipal mexiquense, mediante el cobro de Créditos Fiscales por parte de los tesoreros o equivalentes de la entidad pública que resultó afectada.
¿Cómo se llega al PAE?
Determinadas las observaciones a devolver mediante el resarcitorio en la resolución, las o los responsables deben cubrir el monto o impugnarlo a través del recurso de revisión y juicio de amparo.
De no cubrir el monto en el plazo establecido, y una vez agotados los medios de impugnación ordinarios y extraordinarios, se constituye el Crédito Fiscal y su cobro es facultad del Tesorero o equivalente a través del PAE.
De forma proactiva, a partir del 2020, el OSFEM solicita a los Tesoreros o equivalentes el seguimiento del PAE para constatar que el dinero público haya sido reintegrado en beneficio de la población mexiquense.
MONTO DEL PAE QUE NO HA SIDO CUBIERTO
| Numero | Nombre de la Entidad | Periodo | Monto |
|---|---|---|---|
| 1 | San Antonio la Isla | 2003-2006 | $1,181,528.00 |
| 2 | Amatepec | 2003-2006 | $888,237.05 |
| 3 | Zinacantepec | 2003-2006 | $3,220,831.34 |
| 4 | Amatepec | 2003-2006 | $58,833.00 |
| 5 | San Mateo Atenco | 2003-2006 | $136,012.00 |
| 6 | Almoloya de Juárez | 2003-2006 | $6,364,322.03 |
| 7 | Temamatla | 2006-2009 | $7,346.10 |
| 8 | Amatepec | 2003-2006 | $300,966.01 |
| 9 | Nicolás Romero | 2003-2006 | $48,000.00 |
| 10 | Amatepec | 2003-2006 | $4,620,402.97 |
| 11 | Coyotepec | 2006-2009 | $3,050,440.69 |
| 12 | Amatepec | 2006-2009 | $8,176,910.31 |
| 13 | Cocotitlán | 2006-2009 | $6,368.00 |
| 14 | Amatepec | 2006-2009 | $21,552,065.50 |
| 15 | Coyotepec | 2006-2009 | $1,419,679.76 |
| 16 | Jocotitlán | 2006-2009 | $1,708,792.31 |
| 17 | Villa Victoria | 2006-2009 | $999,168.00 |
| 18 | San Antonio la Isla | 2006-2009 | $86,726.72 |
| 19 | Jilotzingo | 2006-2009 | $399,369.35 |
| 20 | Tenancingo | 2006-2009 | $205,163.15 |
| 21 | Tianguistenco | 2006-2009 | $1,730,164.69 |
| 22 | Tenancingo | 2009-2012 | $682,825.00 |
| 23 | Teotihuacán | 2006-2009 | $9,632,347.55 |
| 24 | Capulhuac | 2009-2012 | $595,627.04 |
| 25 | Ocoyoacac | 2006-2009 | $1,147,163.93 |
| 26 | Jilotzingo | 2006-2009 | $252,572.88 |
| 27 | Jilotepec | 2009-2012 | $3,572,759.54 |
| 28 | Temascalcingo | 2009-2012 | $2,574,780.00 |
| 29 | Zumpahuacán | 2009-2012 | $171,433.85 |
| 30 | Capulhuac | 2009-2012 | $323,777.00 |
| 31 | Zumpahuacán | 2009-2012 | $5,750.00 |
| 32 | Melchor Ocampo | 2006-2009 | $52,995.00 |
| 33 | Melchor Ocampo | 2009-2012 | $1,829,454.44 |
| 34 | Chiautla | 2009-2012 | $271,612.20 |
| 35 | San Martín de la Pirámides | 2006-2009 | $547,471.82 |
| 36 | Jilotzingo | 2006-2009 | $8,466,561.28 |
| 37 | Santo Tomás | 2009-2012 | $7,604,303.51 |
| 38 | Xonacatlán | 2006-2009 | $7,994,000.82 |
| 39 | Zacualpan | 2006-2009 | $738,959.09 |
| 40 | Chalco | 2006-2009 | $60,947,520.72 |
| 41 | Jaltenco | 2006-2009 | $4,326,194.00 |
| 42 | Coyotepec | 2006-2009 | $6,031,060.90 |
| 43 | Santo Tomás | 2009-2012 | $1,206,766.33 |
| 44 | Santo Tomás | 2009-2012 | $1,753,174.30 |
| 45 | Zinacantepec | 2009-2012 | $5,183,818.00 |
| 46 | Melchor Ocampo | 2009-2012 | $206,387.30 |
| 47 | Chiautla | 2009-2012 | $297,261.00 |
| 48 | San Mateo Atenco | 2009-2012 | $958,590.56 |
| 49 | Chiautla | 2009-2012 | $25,000.00 |
| 50 | IMCUFIDE Tezoyuca | 2009-2012 | $18,205.40 |
| 51 | Villa de Allende | 2009-2012 | $1,145,618.25 |
| 52 | San José del Rincón | 2009-2012 | $5,000,000.00 |
| 53 | ODAS Teoloyucan | 2009-2012 | $129,725.51 |
| 54 | Chiconcuac | 2013-2015 | $297,230.38 |
| 55 | Temamatla | 2013-2015 | $2,348,978.76 |
| 56 | Naucalpan | 2009-2012 | $27,000,000.00 |
| 57 | Melchor Ocampo | 2009-2012 | $1,517,460.96 |
| 58 | IMCUFIDE Villa del Carbón | 2013-2015 | $20,830.60 |
| 59 | San José del Rincón | 2013-2015 | $1,700,000.00 |
| 60 | Tequixquiac | 2013-2015 | $29,072.39 |
| 61 | Chiconcuac | 2013-2015 | $47,860.39 |
| 62 | Capulhuac | 2013-2015 | $6,966,534.78 |
| 63 | Chiconcuac | 2013-2015 | $122,722.62 |
| 64 | IMCUFIDE Villa del Carbón | 2013-2015 | $35,190.00 |
| 65 | Zacazonapan | 2013-2015 | $105,000.00 |
| 66 | Tezoyuca | 2013-2015 | $3,511,384.21 |
| 67 | Atlautla | 2013-2015 | $2,112,700.27 |
| 68 | Tejupilco | 2013-2015 | $43,685,000.00 |
| 69 | Zumpango | 2013-2015 | $172,976.49 |
| 70 | Donato Guerra | 2013-2015 | $2,725,546.60 |
| 71 | Zumpahuacán | 2013-2015 | $24,364.60 |
| 72 | Zacazonapan | 2013-2015 | $50,460.00 |
| 73 | ODAS Chimalhuacán | 2013-2015 | $989,760.40 |
| 74 | Santo Tomás | 2013-2015 | $2,354,451.71 |
| 75 | Tezoyuca | 2013-2015 | $964,461.83 |
| 76 | Chimalhuacán | 2013-2015 | $2,749,441.30 |
| 77 | IMCUFIDE Tenancingo | 2013-2015 | $98,334.92 |
| 78 | Zacazonapan | 2013-2015 | $166,000.00 |
| 79 | Temamatla | 2013-2015 | $270,403.84 |
| 80 | ODAS Chicoloapan | 2013-2015 | $33,559.99 |
| 81 | IMCUFIDE Zacazonapan | 2013-2015 | $16,500.00 |
| 82 | Cuautitlán | 2013-2015 | $309,207.14 |
| 83 | ODAS Teotihuacán | 2013-2015 | $149,542.68 |
| 84 | IMCUFIDE Nextlalpan | 2013-2015 | $56,987.74 |
| 85 | Cocotitlán | 2013-2015 | $552,127.28 |
| 86 | DIF Santo Tomás | 2013-2015 | $153,901.44 |
| 87 | Aculco | 2016-2018 | $1,350,963.13 |
| 88 | Isidro Fabela | 2016-2018 | $4,080,108.73 |
| 89 | Tenango del Aire | 2013-2015 | $140,523.84 |
| 90 | DIF Nopaltepec | 2016-2018 | $123,665.67 |
| 91 | Coyotepec | 2016-2018 | $21,668.54 |
| 92 | Sultepec | 2016-2018 | $469,255.00 |
| 93 | Luvianos | 2016-2018 | $23,741.12 |
| 94 | Capulhuac | 2016-2018 | $926,788.81 |
| 95 | DIF Amecameca | 2016-2018 | $65,000.00 |
| 96 | Ayapango | 2016-2018 | $260,072.00 |
| 97 | Nopaltepec | 2016-2018 | $341,123.29 |
| 98 | Tepotzotlán | 2016-2018 | $585,948.02 |
| 99 | DIF Nopaltepec | 2016-2018 | $179,105.35 |
| 100 | Sultepec | 2016-2018 | $5,347,324.74 |
| 101 | DIF Teotihuacán | 2016-2018 | $22,534.36 |
| 102 | IMCUFIDE Amatepec | 2016-2018 | $45,600.00 |
| 103 | Tepetlaoxtoc | 2016-2018 | $49,020.74 |
| 104 | Chimalhuacán | 2016-2018 | $684,500.00 |
| 105 | Almoloya de Alquisiras | 2016-2018 | $350,580.00 |
| 106 | Villa del Carbón | 2016-2018 | $58,438.81 |
| 107 | Almoloya de Juárez | 2003-2006 | $8,862,746.85 |
| 108 | Xalatlaco | 2003-2006 | $3,593,831.03 |
| 109 | Xalatlaco | 2003-2006 | $721,087.00 |
| 110 | Tezoyuca | 2003-2006 | $155,803.00 |
| 111 | DIF Temascalcingo | 2003-2006 | $9,916,665.94 |
| 112 | Atizapán de Zaragoza | 2006-2009 | $36,747,793.00 |
| 113 | Xonacatlán | 2006-2009 | $9,558,391.00 |
| 114 | Jilotzingo | 2006-2009 | $801,810.96 |
| 115 | Melchor Ocampo | 2006-2009 | $149,285.00 |
| 116 | Teoloyucan | 2006-2009 | $15,996,607.00 |
| 117 | Teoloyucan | 2006-2009 | $7,234,879.84 |
| 118 | Zacualpan | 2006-2009 | $7,596,092.52 |
| 119 | Santo Tomás | 2009-2012 | $326,832.64 |
| 120 | Jaltenco | 2006-2009 | $2,028,078.69 |
| 121 | Zinacantepec | 2009-2012 | $2,000,000.00 |
| 122 | Teoloyucan | 2006-2009 | $1,829,122.00 |
| 123 | Teoloyucan | 2006-2009 | $3,930,639.56 |
| 124 | Zinacantepec | 2009-2012 | $4,764,000.00 |
| 125 | Ocoyoacac | 2006-2009 | $3,131,494.65 |
| 126 | Amatepec | 2006-2009 | $28,128,788.74 |
| 127 | Melchor Ocampo | 2006-2009 | $223,730.00 |
| 128 | Zinacantepec | 2009-2012 | $4,283,272.79 |
| 129 | Temascalapa | 2009-2012 | $243,348.00 |
| 130 | Temascalcingo | 2009-2012 | $5,905,840.48 |
| 131 | Capulhuac | 2009-2012 | $31,685,924.25 |
| 132 | Temascalcingo | 2009-2012 | $23,089,300.42 |
| 133 | Zinacantepec | 2009-2012 | $193,200,046.00 |
| 134 | Zinacantepec | 2009-2012 | $93,095,409.44 |
| 135 | Santo Tomás | 2009-2012 | $1,436,061.24 |
| 136 | Santo Tomás | 2009-2012 | $5,320,702.55 |
| 137 | Tepetlaoxtoc | 2009-2012 | $90,823.85 |
| 138 | Chiautla | 2009-2012 | $92,195.01 |
| 139 | Tonatico | 2009-2012 | $2,095,696.66 |
| 140 | Xalatlaco | 2009-2012 | $28,092,472.34 |
| 141 | Calimaya | 2009-2012 | $8,365,318.02 |
| 142 | Atizapán | 2009-2012 | $4,158,359.18 |
| 143 | Tezoyuca | 2013-2015 | $3,661,074.66 |
| 144 | Capulhuac | 2013-2015 | $2,368,571.68 |
| 145 | Tonatico | 2013-2015 | $205,000.00 |
| 146 | Donato Guerra | 2013-2015 | $3,611,000.00 |
| 147 | Zacualpan | 2013-2015 | $57,606.56 |
| 148 | Naucalpan | 2009-2012 | $214,103,072.00 |
| 149 | Sultepec | 2013-2015 | $10,174,273.00 |
| 150 | Zacualpan | 2013-2015 | $36,000.00 |
| 151 | Sultepec | 2009-2012 | $5,405,717.07 |
| 152 | Cuautitlán Izcalli | 2013-2015 | $18,640.00 |
| 153 | Amanalco | 2013-2015 | $3,476,593.17 |
| 154 | Cocotitlán | 2013-2015 | $74,080.73 |
| 155 | Ixtapan de la Sal | 2013-2015 | $155,370.10 |
| 156 | Chiconcuac | 2013-2015 | $20,000.00 |
| 157 | DIF Zacazonapan | 2013-2015 | $8,332.00 |
| 158 | Ocoyoacac | 2013-2015 | $38,770.68 |
| 159 | San José del Rincón | 2013-2015 | $2,141,556.44 |
| 160 | Jaltenco | 2013-2015 | $244,827.56 |
| 161 | Universidad Tecámac | 2013-2015 | $2,057,314.39 |
| 162 | Coatepec Harinas | 2013-2015 | $2,547,001.72 |
| 163 | Tonanitla | 2013-2015 | $438,856.22 |
| 164 | Jaltenco | 2013-2015 | $1,547,242.57 |
| 165 | Zumpahuacán | 2013-2015 | $247,292.96 |
| 166 | IMCUFIDE Rayón | 2013-2015 | $136,806.17 |
| 167 | IMCUFIDE Tenango del Valle | 2016-2018 | $56,363.15 |
| 168 | Valle de Bravo | 2013-2015 | $8,050,891.24 |
| 169 | ODAS Jilotepec | 2016-2018 | $152,037.74 |
| 170 | Ixtapan de la Sal | 2013-2015 | $2,956,440.96 |
| 171 | Zacualpan | 2016-2018 | $764,410.12 |
| 172 | Jilotepec | 2016-2018 | $603,186.91 |
| 173 | Chimalhuacán | 2016-2018 | $16,342,611.45 |
| 174 | DIF Atenco | 2016-2018 | $34,590.42 |
| 175 | Acolman | 2013-2015 | $4,033,346.34 |
| 176 | Xonacatlán | 2016-2018 | $118,088.00 |
| 177 | Jilotzingo | 2016-2018 | $266,012.69 |
| 178 | Papalotla | 2016-2018 | $25,850.00 |
| 179 | Nicolás Romero | 2016-2018 | $278,400.00 |
| 180 | Coyotepec | 2016-2018 | $71,500.00 |
| 181 | Tianguistenco | 2016-2018 | $29,050.52 |
| 182 | Texcalyacac | 2016-2018 | $129,729.38 |
| 183 | IMCUFIDE Cuautitlán Izcalli | 2016-2018 | $50,063.43 |
| 184 | DIF Temascalcingo | 2016-2018 | $95,149.89 |
| 185 | Sultepec | 2013-2015 | $96,178,524.65 |
| 186 | Ayapango | 2016-2018 | $305,411.63 |
| 187 | DIF Temascaltepec | 2016-2018 | $27,570.74 |
| 188 | Tepotzotlán | 2016-2018 | $359,251.84 |
| 189 | Coyotepec | 2016-2018 | $104,400.00 |
| 190 | Jilotzingo | 2016-2018 | $642,656.82 |
| 191 | Jaltenco | 2016-2018 | $24,791.85 |
| 192 | Rayón | 2003-2006 | $106,900.00 |
| 193 | Amecameca | 2003-2006 | $11,774,388.00 |
| 194 | Amatepec | 2003-2006 | $1,325,332.30 |
| 195 | Jilotzingo | 2003-2006 | $186,359.34 |
| 196 | Xalatlaco | 2003-2006 | $9,082,561.03 |
| 197 | Villa Guerrero | 2003-2006 | $346,140.00 |
| 198 | Temascaltepec | 2003-2006 | $173,328.00 |
| 199 | Ocoyoacac | 2003-2006 | $1,524,389.00 |
| 200 | Amatepec | 2006-2009 | $721,694.41 |
| 201 | Tejupilco | 2003-2006 | $931,749.52 |
| 202 | Chalco | 2003-2006 | $500,000.00 |
| 203 | Valle de Bravo | 2003-2006 | $8,506,646.89 |
| 204 | Ocoyoacac | 2003-2006 | $9,244,811.64 |
| 205 | Villa Victoria | 2006-2009 | $158,998.33 |
| 206 | Xonacatlán | 2006-2009 | $344,886.03 |
| 207 | Almoloya de Alquisiras | 2006-2009 | $254,997.32 |
| 208 | Melchor Ocampo | 2009-2012 | $10,191.39 |
| 209 | Zacazonapan | 2006-2009 | $9,034,410.15 |
| 210 | Teotihuacán | 2006-2009 | $74,102.54 |
| 211 | Joquicingo | 2006-2009 | $594,808.30 |
| 212 | Teotihuacán | 2006-2009 | $1,595,955.68 |
| 213 | Amanalco | 2006-2009 | $17,500.00 |
| 214 | Zacazonapan | 2006-2009 | $3,765,347.71 |
| 215 | Xonacatlán | 2006-2009 | $7,332,446.50 |
| 216 | Sultepec | 2009-2012 | $5,086,281.09 |
| 217 | Isidro Fabela | 2009-2012 | $32,845.00 |
| 218 | Tianguistenco | 2006-2009 | $231,986.55 |
| 219 | Texcalyacac | 2009-2012 | $20,000.00 |
| 220 | Atenco | 2006-2009 | $186,208.43 |
| 221 | Atenco | 2006-2009 | $185,361.92 |
| 222 | Almoloya de Alquisiras | 2006-2009 | $593,335.07 |
| 223 | Amatepec | 2009-2012 | $209,240.24 |
| 224 | Tenango del Valle | 2006-2009 | $161,269.15 |
| 225 | San Martín de las Pirámides | 2006-2009 | $500,000.00 |
| 226 | Teotihuacán | 2006-2009 | $13,688,808.97 |
| 227 | Timilpan | 2006-2009 | $325,072.29 |
| 228 | Xonacatlán | 2006-2009 | $1,522,090.05 |
| 229 | Ecatzingo | 2006-2009 | $3,043,407.51 |
| 230 | Villa Victoria | 2006-2009 | $1,093,898.77 |
| 231 | ODAS Tultitlán | 2006-2009 | $2,313,915.00 |
| 232 | Atlacomulco | 2006-2009 | $7,390,644.88 |
| 233 | Coyotepec | 2006-2009 | $16,023,286.25 |
| 234 | San Simón de Guerrero | 2009-2012 | $1,900,247.25 |
| 235 | Atlautla | 2006-2009 | $40,000.00 |
| 236 | Zacualpan | 2009-2012 | $200,000.00 |
| 237 | Temascalapa | 2009-2012 | $33,240.03 |
| 238 | Melchor Ocampo | 2009-2012 | $327,355.78 |
| 239 | Sultepec | 2009-2012 | $23,227,243.82 |
| 240 | Teotihuacán | 2009-2012 | $120,000.00 |
| 241 | Donato Guerra | 2009-2012 | $810,000.00 |
| 242 | Texcaltitlán | 2009-2012 | $296,390.00 |
| 243 | Isidro Fabela | 2009-2012 | $263,940.24 |
| 244 | Zacualpan | 2009-2012 | $1,312,972.08 |
| 245 | Temascalcingo | 2009-2012 | $3,936,767.05 |
| 246 | Naucalpan | 2009-2012 | $65,521,923.19 |
| 247 | Texcalyacac | 2009-2012 | $24,599.55 |
| 248 | Amatepec | 2009-2012 | $135,000.00 |
| 249 | ODAS Ixtapaluca | 2009-2012 | $36,377.80 |
| 250 | Temascalapa | 2009-2012 | $11,407,442.02 |
| 251 | Tepetlaoxtoc | 2009-2012 | $31,092.33 |
| 252 | Capulhuac | 2009-2012 | $40,772,337.54 |
| 253 | Sultpec | 2013-2015 | $8,779,052.41 |
| 254 | ODAS La Paz | 2009-2012 | $4,016,964.55 |
| 255 | Tezoyuca | 2009-2012 | $3,151,976.14 |
| 256 | DIF Coyotepec | 2013-2015 | $1,958,094.29 |
| 257 | Ixtapan del Oro | 2013-2015 | $4,869,633.28 |
| 258 | Santo Tomás | 2013-2015 | $121,411.00 |
| 259 | Ixtapan del Oro | 2013-2015 | $2,195,496.01 |
| 260 | Ixtapan del Oro | 2013-2015 | $2,723,674.29 |
| 261 | DIF Sultepec | 2013-2015 | $39,143.00 |
| 262 | Tonatico | 2009-2012 | $6,524,015.11 |
| 263 | La Paz | 2009-2012 | $51,550,355.17 |
| 264 | Cuautitlán Izcalli | 2009-2012 | $651,875.33 |
| 265 | Mexicaltzingo | 2013-2015 | $313,847.13 |
| 266 | Amanalco | 2013-2015 | $465,521.60 |
| 267 | ODAS Cuautitlán Izcalli | 2013-2015 | $33,660.22 |
| 268 | Cocotitlán | 2013-2015 | $720,273.06 |
| 269 | Tezoyuca | 2013-2015 | $2,227,993.48 |
| 270 | Donato Guerra | 2013-2015 | $7,156,000.26 |
| 271 | IMCUFIDE Tenancingo | 2013-2015 | $61,273.42 |
| 272 | Tezoyuca | 2013-2015 | $1,832,221.19 |
| 273 | Ixtapan del Oro | 2013-2015 | $2,792,096.11 |
| 274 | Amanalco | 2013-2015 | $8,536,929.29 |
| 275 | Donato Guerra | 2013-2015 | $8,899,977.45 |
| 276 | ODAS Nextlalpan | 2013-2015 | $60,128.83 |
| 277 | Ixtapan del Oro | 2013-2015 | $1,786,469.40 |
| 278 | Texcalyacac | 2013-2015 | $614,040.30 |
| 279 | ODAS Teotihuacán | 2013-2015 | $149,542.68 |
| 280 | Coyotepec | 2013-2015 | $440,891.60 |
| 281 | San José del Rincón | 2013-2015 | $9,574,134.00 |
| 282 | Ixtapan del Oro | 2013-2015 | $2,809,518.92 |
| 283 | Texcalyacac | 2013-2015 | $46,515.53 |
| 284 | Coyotepec | 2013-2015 | $3,015,264.25 |
| 285 | DIF Zumpahuacán | 2013-2015 | $77,584.90 |
| 286 | Ixtapan del Oro | 2013-2015 | $19,970,836.34 |
| 287 | La Paz | 2013-2015 | $442,201.60 |
| 288 | Atlautla | 2013-2015 | $3,584,000.00 |
| 289 | ODAS Nextlalpan | 2013-2015 | $645,474.07 |
| 290 | Atenco | 2013-2015 | $8,912,516.98 |
| 291 | Cocotitlán | 2013-2015 | $10,489,914.25 |
| 292 | Santo Tomás | 2016-2018 | $268,377.37 |
| 293 | Tlatlaya | 2016-2018 | $196,525.02 |
| 294 | IMCUFIDE Tezoyuca | 2016-2018 | $38,735.15 |
| 295 | Almoloya del Río | 2013-2015 | $181,838.81 |
| 296 | Chicoloapan | 2013-2015 | $1,852,628.88 |
| 297 | Ayapango | 2013-2015 | $1,408,149.80 |
| 298 | IMCUFIDE Tenancingo | 2016-2018 | $158,160.34 |
| 299 | Ixtapan del Oro | 2013-2015 | $456,254.60 |
| 300 | Nopaltepec | 2016-2018 | $11,879.09 |
| 301 | IMCUFIDE Toluca | 2016-2018 | $1,440,863.26 |
| 302 | DIF Santo Tomás | 2016-2018 | $18,864.71 |
| 303 | Amanalco | 2016-2018 | $11,000.00 |
| 304 | Ecatzingo | 2016-2018 | $90,185.90 |
| 305 | DIF Tultitlán | 2016-2018 | $25,224.95 |
| 306 | ODAS Naucalpan | 2016-2018 | $1,297,991.04 |
| 307 | Amecameca | 2016-2018 | $1,538,044.40 |
| 308 | IMCUFIDE Tenancingo | 2016-2018 | $56,463.00 |
| 309 | DIF Ocuilan | 2016-2018 | $32,525.66 |
| 310 | Texcalyacac | 2016-2018 | $60,909.18 |
| 311 | DIF Amecameca | 2016-2018 | $25,716.40 |
| 312 | Axapusco | 2016-2018 | $850,233.77 |
| 313 | IMCUFIDE Cuautitlán Izcalli | 2016-2018 | $16,742.04 |
| 314 | ODAS Malinalco | 2016-2018 | $19,614.71 |
| 315 | Rayón | 2016-2018 | $44,900.45 |
| 316 | ODAS Atizapán de Zaragoza | 2016-2018 | $237,916.00 |
| 317 | Xonacatlán | 2016-2018 | $385,411.80 |
| 318 | Sultepec | 2016-2018 | $269,375.00 |
Entre las atribuciones del Órgano Superior de Fiscalización del Estado de México (OSFEM), están revisar y fiscalizar los recursos públicos estatales y municipales.
En caso de detectar afectaciones o irregularidades, puede:
- Fincar Procedimientos Administrativos Resarcitorios conforme a la Ley de Fiscalización Superior del Estado de México y la Ley de Responsabilidades de Servidores Públicos del Estado y Municipios, vigentes al 19 de julio de 2017.
- Emitir las resoluciones correspondientes, determinando Responsabilidades Administrativas Resarcitorias por el daño o perjuicio causado a la hacienda o patrimonio de los entes fiscalizables, es decir, el recurso que tienen derecho a recuperar. Una vez agotados los medios de impugnación ordinarios y extraordinarios, si no se cubre el monto, se constituye en Crédito Fiscal y su cobro es facultad de los Tesoreros Municipales o equivalentes.
- Si no se cubren los créditos en los plazos establecidos por la ley, su cobro será a través de un Procedimiento Administrativo de Ejecución (PAE) derivado de las resoluciones del OSFEM. Artículos 30 y 376 del Código Financiero del Estado de México; y 72 de la Ley de Responsabilidades de los Servidores Públicos del Estado y Municipios (LRSPEM).
- Las responsabilidades administrativas resarcitorias tienen el objetivo de reparar, indemnizar o resarcir los daños y perjuicios que se ocasionen a la hacienda pública estatal o municipal, así como al patrimonio de los organismos auxiliares y fideicomisos públicos, las cuales se fijarán en cantidad para reintegrarse o, en caso contrario, se harán efectivas por medio del PAE.
Es necesario puntualizar que el OSFEM no recupera directamente los recursos; pero, de manera proactiva, solicita periódicamente el seguimiento al PAE.
Lo anterior, con fundamento en los artículos 30 y 376 del Código Financiero del Estado de México; y 72 de la Ley de Responsabilidades de los Servidores Públicos del Estado y Municipios (LRSPEM).
El Procedimiento Administrativo Resarcitorio es aplicable a los resultados de la fiscalización de la Cuenta Pública 2016 y parte del 2017. Actualmente se instaura el Procedimiento de Responsabilidad Administrativa conforme a la implementación del Sistema Anticorrupción.