MEXICO · STATE FINANCES
Key Facts
- The country Mexico, where a federal audit office checks how states spend public money.
- Power Index Mexico ranks 2nd of 14 in The Rio Times Latin America Power Index, with 71.4 points (October 2026 edition).
- What happened The audit office filed a criminal complaint on 16 October 2026 over Nuevo León state payments.
- The amount More than 7.2 billion pesos (about US$380 million) in state payments are under suspicion.
- The law firm About 728 million pesos (US$39 million) allegedly ended at a law firm tied to the governor.
- What is next Mexico’s federal prosecutor decides whether to open a case, and no one has been charged.
The latest Mexico audit has led to a criminal complaint over more than 7.2 billion pesos (about US$380 million) paid by Nuevo León’s state government. Some of that money passed through companies to a law firm tied to Governor Samuel García and his father.
The audit office, the Auditoría Superior de la Federación (ASF), dated the complaint 16 October 2026. For US readers the Mexico audit matters because Nuevo León, near the Texas border, is an industrial heartland that supplies American companies.
In Plain English
The ASF is the audit arm of Mexico’s lower house of Congress, and it checks how states and federal bodies spend public money. It can file criminal complaints, but it cannot charge anyone.
The Fiscalía General de la República (FGR) is Mexico’s federal prosecutor and decides whether a complaint becomes a criminal case. Auditors use the word triangulación for moving money through middle companies so that its final destination is hard to see.
What the Mexico Audit Says About Nuevo León
The ASF says its review of the 2025 accounts found patterns of suspected sham transactions in Nuevo León and in the state of Sinaloa. Auditor Aureliano Hernández said the ASF has mapped how the money moved between companies.
The Mexico audit traces four routes that start with state payments to companies. The largest starts with 5.851 billion pesos (about US$311 million) paid to a builder, and 385.3 million pesos (about US$20 million) reached the law firm.
A second route starts with 964 million pesos (about US$51 million) paid to a trader. Of that, 202.9 million pesos (about US$11 million) reached the law firm, as did 62.9 million pesos (about US$3 million) from a third route.
A fourth route started with 154.2 million pesos (about US$8 million), and 77.03 million pesos (about US$4 million) reached the law firm. Added up, the four routes put about 728 million pesos (about US$39 million) in the hands of the law firm.
The 7.2 billion pesos (about US$380 million) is the size of the first state payments followed, not the sum that reached the governor’s family. The ASF filed its complaint with the FGR, which now decides what happens next.
Who Is Governor Samuel García
Samuel García has led Nuevo León since October 2021 for Movimiento Ciudadano, an opposition party separate from President Claudia Sheinbaum’s governing Morena movement. His term runs until 2027, when the state elects a new governor.
The law firm named by the Mexico audit is linked to him and his father. In a video on 6 August 2026 the governor called earlier claims a rehash and said he is open to being investigated.
Earlier Complaints Against the Governor
Morena politicians in Nuevo León filed complaints with the federal prosecutor in May 2026 over payments to a law firm tied to his family. In June 2026 an anti-corruption committee of the state Congress moved an impeachment process forward, and no final ruling has been reported.
The new Mexico audit moves part of that dispute into a federal inquiry. The ASF also describes a similar scheme in Sinaloa, involving a builder owned by two sons of former governor Rubén Rocha Moya.
What It Means for US Readers
Nuevo León is home to Monterrey, Mexico’s main industrial hub, where many plants supply customers in the United States. The ASF findings published so far do not name any foreign company.
Investors who lend to Mexican states or sell to them watch audit findings, because a criminal inquiry can slow payments. For background, see our explainers on who holds power in Mexico, Mexico in 2026 and Monterrey, and our Monterrey city page.
What Is Not Known
The complaint itself has not been published, so it is not known which crimes the ASF names. It is also not known whether the FGR has opened a formal case.
Published tallies of the money that reached the law firm differ, and one says 928 million pesos (about US$49 million). The four routes add up to 728 million pesos (about US$39 million), and no reply from the governor to this complaint has been published.
More: Mexico news in English, every day from The Rio Times.
Frequently Asked Questions
Did the Mexico audit say the governor stole US$380 million?
No. It says state payments of more than 7.2 billion pesos (about US$380 million) passed through companies in a suspected scheme. About 728 million pesos (US$39 million) reached a law firm tied to the governor and his father.
Has Samuel García been charged?
No. The ASF filed a criminal complaint on 16 October 2026. The federal prosecutor must now decide whether to open a case.
What is the ASF?
The Auditoría Superior de la Federación is the audit arm of Mexico’s lower house of Congress. It checks how states, cities and federal bodies spend public money.
What has the governor said?
In August 2026 he said he is open to being investigated and called earlier claims a rehash. No reply to the ASF complaint has been published.
What happens next?
The FGR decides whether to investigate, and a separate impeachment process sits in the Nuevo León Congress. The state elects a new governor in 2027.
Sources: Auditoría Superior de la Federación, Cuenta Pública 2025, second delivery of audit reports, 31 October 2026; Auditoría Superior de la Federación, official website, 1 November 2026.
Editorial responsibility: Matthias Camenzind, Editor-in-Chief · Editorial standards · Report an error