{"id":181456,"date":"2026-09-23T21:15:37","date_gmt":"2026-09-24T03:15:37","guid":{"rendered":"https:\/\/lospoliticosveracruz.com\/?p=181456"},"modified":"2026-09-23T21:15:38","modified_gmt":"2026-09-24T03:15:38","slug":"asf-orfis-fiscalizacion-de-recursos-municipales-2026","status":"publish","type":"post","link":"https:\/\/lospoliticosveracruz.com\/?p=181456","title":{"rendered":"ASF-ORFIS: FISCALIZACI\u00d3N DE RECURSOS MUNICIPALES 2026"},"content":{"rendered":"
\n
\"\"<\/a><\/figure>\n<\/div>\n\n\n

Jos\u00e9 Luis Enr\u00edquez Ambell
<\/strong>Caf\u00e9 de Ma\u00f1ana
<\/em><\/p>\n\n\n\n

Los recursos del Ramo 28, las participaciones federales, son los que tienen una fiscalizaci\u00f3n directa de la ASF.<\/p>\n\n\n\n

El Ramo 33 de Aportaciones Federales igual requiere de la fiscalizaci\u00f3n directa de la ASF e incluye FISM, FAIS, as\u00ed como el FORTAMUN.<\/p>\n\n\n\n

FISM (Fondo de Infraestructura Social Municipal): Es la parte que reciben directamente los municipios, para el uso que estrictamente sea para obras de agua potable, alcantarillado, electrificaci\u00f3n, infraestructura educativa, salud, mejoramiento de vivienda y urbanizaci\u00f3n en zonas vulnerables.<\/p>\n\n\n\n

FAIS (Fondo de Aportaciones para la Infraestructura Social) tiene como objetivo financiar las obras y acciones sociales b\u00e1sicas y que beneficien de una manera directa a la poblaci\u00f3n en pobreza extrema y rezago social, y tiene dos (2): el FISE (en lo estatal) y el FISM (a lo municipal).<\/p>\n\n\n\n

FORTAMUN (Fondo de Aportaciones para el Fortalecimiento de los Municipios): Es un fondo que da mayor libertad de uso a los municipios para cubrir sus necesidades urgentes. Se utiliza principalmente para la seguridad p\u00fablica (pago de polic\u00edas, patrullas), el pago de derechos de agua, descargas de aguas residuales y para sanear las deudas financieras del municipio.<\/p>\n\n\n\n

El municipio no queda fuera de la fiscalizaci\u00f3n federal por administrar directamente estos recursos.<\/p>\n\n\n\n

Ahora bien, el papel del ORFIS no desaparece ni pierde sus facultades, pues contin\u00faa su tarea fiscalizando los recursos propios municipales.<\/p>\n\n\n\n

As\u00ed tambi\u00e9n, de los recursos estatales y, adem\u00e1s, la Cuenta P\u00fablica municipal en el \u00e1mbito de su competencia.<\/p>\n\n\n\n

Y sin descontar las dem\u00e1s materias que le corresponden conforme al marco en t\u00e9rminos administrativo, constitucional y legal estatal.<\/p>\n\n\n\n

Adem\u00e1s, puede colaborar con la ASF mediante mecanismos de coordinaci\u00f3n, con fronteras espec\u00edficas.<\/p>\n\n\n\n

Un tercer elemento es como regla fundamental, que la ASF se encarga directamente de los recursos federales, mientras que al ORFIS le corresponden los recursos locales y estatales.<\/p>\n\n\n\n

Cuando existe coordinaci\u00f3n ASF-ORFIS, la ASF conserva la conducci\u00f3n de la fiscalizaci\u00f3n federal; y la colaboraci\u00f3n del ORFIS (\u00d3rgano de Fiscalizaci\u00f3n Superior) NO sustituye la competencia federal.<\/p>\n\n\n\n

En todo eso, la implementaci\u00f3n para los Ayuntamientos y que el ORFIS haya revisado una operaci\u00f3n no significa que esta quede fuera de una posterior fiscalizaci\u00f3n de la ASF cuando se trate de recursos federales.<\/p>\n\n\n\n

Y es que puede, en alg\u00fan tramo, existir fiscalizaci\u00f3n de ambas instituciones, dentro de sus respectivas competencias, procurando evitar duplicidades que no se justificar\u00edan.<\/p>\n\n\n\n

Ante la narrativa de lo que es la normatividad vigente, nos dice que el mensaje central se viene a traducir en que la Reforma de 2026 no elimina a los ORFIS, m\u00e1s bien delimita y fortalece la competencia de la ASF sobre los recursos federales ejercidos por municipios, particularmente en todas las participaciones y aportaciones.<\/p>\n\n\n\n

Dicho de otra forma, ASF tiene la fiscalizaci\u00f3n federal y, por su parte, el ORFIS, la fiscalizaci\u00f3n local\/estatal.<\/p>\n\n\n\n

DE SOBREMESA<\/strong><\/p>\n\n\n\n

La idea para la implementaci\u00f3n de Auditor\u00edas Integrales a los municipios, pero NO solo en Veracruz, por la ASF, es una realidad ante las reformas m\u00e1s recientes en mayo pasado.<\/p>\n\n\n\n

Hay una matriz de riesgos para analizar el asunto de los municipios, como lo ha dicho el veracruzano y titular de la ASF, Aureliano Hern\u00e1ndez Palacios Cardel.<\/p>\n\n\n\n

Esta semilla ir\u00e1 paulatinamente brotando, creciendo y, sobre todo, floreando, aunque el asunto es que parece que los Ayuntamientos, como primer piso de gobierno, NO lo han visualizado a partir de las m\u00e1s recientes reformas.<\/p>\n\n\n\n

UN CAF\u00c9 LECHERO LIGHT<\/strong><\/p>\n\n\n\n

2026 resulta un parteaguas para los Ayuntamientos en los t\u00e9rminos de fiscalizaci\u00f3n con Auditor\u00edas Integrales en un 90 % de ese universo por la ASF.<\/p>\n\n\n\n

UN CAF\u00c9 CON PIQUETE<\/strong><\/p>\n\n\n\n

Actuales alcaldes junto con \u2014al menos\u2014 titulares de tesorer\u00eda, obras p\u00fablicas y contralor\u00edas, deben buscar capacitarse en t\u00e9rminos de actualizaci\u00f3n, pues vienen tiempos complejos que ya llegaron.<\/p>\n\n\n\n

UN CAF\u00c9 NEGRO<\/strong><\/p>\n\n\n\n

El \u00abhumo blanco\u00bb en el lenguaje y diccionario pol\u00edtico de la vida veracruzana, supondria a estas alturas – a horas de la sesi\u00f3n por el pleno del Congreso del Estado – que el acuerdo tras las negociaciones para designar al que ser\u00e1 titular del ORFIS ya esta tomada en una votaci\u00f3n interna y que socializaran los grupos legislativo en breve.<\/p>\n\n\n\n

\u00a1ES CUANTO!<\/p>\n\n\n\n

enriquezambell@gmail.com<\/a>;
enamjl62@gmail.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Jos\u00e9 Luis Enr\u00edquez AmbellCaf\u00e9 de Ma\u00f1ana Los recursos del Ramo 28, las participaciones federales, son los que tienen una fiscalizaci\u00f3n directa de la ASF. El Ramo 33 de Aportaciones Federales igual requiere de la fiscalizaci\u00f3n directa de la ASF e incluye FISM, FAIS, as\u00ed como el FORTAMUN. FISM (Fondo de Infraestructura Social Municipal): Es la […]<\/p>\n","protected":false},"author":2,"featured_media":141435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[70],"tags":[2180,552,8383,597,135,71288,2441],"class_list":["post-181456","post","type-post","status-publish","format-standard","has-post-thumbnail","category-de-opinion","tag-asf","tag-fiscalizacion","tag-jose-luis-enriquez-ambell","tag-municipios","tag-orfis","tag-ramo-33","tag-recursos-federales"],"yoast_head":"\nASF-ORFIS: FISCALIZACI\u00d3N DE RECURSOS MUNICIPALES 2026 - Los pol\u00edticos Veracruz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lospoliticosveracruz.com\/?p=181456\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ASF-ORFIS: FISCALIZACI\u00d3N DE RECURSOS MUNICIPALES 2026 - Los pol\u00edticos Veracruz\" \/>\n<meta property=\"og:description\" content=\"Jos\u00e9 Luis Enr\u00edquez AmbellCaf\u00e9 de Ma\u00f1ana Los recursos del Ramo 28, las participaciones federales, son los que tienen una fiscalizaci\u00f3n directa de la ASF. El Ramo 33 de Aportaciones Federales igual requiere de la fiscalizaci\u00f3n directa de la ASF e incluye FISM, FAIS, as\u00ed como el FORTAMUN. 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