Baja California’s Public Expenditure Oversight Commission rejected the 2024 financial accounts of Tecate’s Municipal Youth Institute (IMJUVE) during its Third Ordinary Session, citing failures in tax compliance, social security obligations, and asset management.
Auditors flagged multiple deficiencies at the youth-serving agency. IMJUVE had failed to pay or withhold income tax and had not made required contributions to the Mexican Social Security Institute (IMSS). The institute also had gaps in enrolling staff for pension obligations, maintained outdated vendor registries, and could not verify its physical asset inventories.
What the Auditors Found
The commission, led by state Deputy Alejandra Ang Hernández, works alongside the State Superior Audit office (ASEBC) to review the books of publicly funded entities across Baja California. The rejection of IMJUVE’s accounts means the commission can escalate the case for legal or administrative action.
Unpaid social security contributions and tax withholding failures carry real consequences for IMJUVE employees. Workers without proper IMSS enrollment lack access to public health care, disability coverage, and retirement savings. The findings raise questions about how the institute manages its obligations to staff while delivering programs for young people in Tecate, a border city of roughly 109,000 residents located about 35 miles east of Tijuana.
Other Agencies Scored Perfectly
Not all agencies fared poorly. Four other entities received perfect 100-point evaluations during the same session: DARE Mexicali, the Mexicali Urban Urbanization Council, the Baja California Port Authority, and an HSBC trust. Their clean audits set a sharp contrast with IMJUVE’s rejected accounts.
The oversight commission reviews financial records from municipal and state agencies each year. Rejected accounts do not automatically trigger criminal charges, but they open the door to formal investigations by ASEBC and potential sanctions against responsible officials.
Tecate’s current municipal president is Román Cota Muñoz. It was not immediately clear whether IMJUVE leadership had responded to the audit findings.
This story was first reported by The Baja Post.