ASF Reports Irregularities in the Construction of the Mayan Train

The Superior Audit Office of the Federation (ASF) through its In third report of the review of the 2023 Public Account, has identified various irregularities in the construction of the Mayan Train, as part of its third review of the 2023 Public Account. The anomalies were found across several sections, from 1 to 7, covering nine projects and revealing both financial and infrastructure issues, with excess payments of over MX$1.26 billion (US$61.44 million).

Section 1: Palenque-Escarcega

The ASF argues that the National Fund for Tourism Development (FONATUR), responsible for the project, did not fully comply with applicable regulations. Key findings include: 

• A 115.5% increase in the contracted amount, raising the project's cost by MX$3.34 billion.

• Excess payments of MX585.4 million for a nonexistent work, confirmed through a physical inspection in September 2024.

• Unjustified payments totaling MX$503.9 million due to material and labor costs exceeding market rates.

• Improper expenses of MX$8.9 million related to indirect costs from direct adjudication.

Section 2: Escarcega-Calkini

The ASF reports the following irregularities:

• Unjustified payments of MX$271.5 million due to missing documentation supporting extraordinary earthwork costs.

• Overpayments of MX$5.5 million for transport and assembly of structures.

• Unused materials, including 113.4km of mesh fencing.

• Quality deficiencies in key works, including earthworks, drainage, and track installation.

Section 3: Calkini-Izamal

FONATUR also failed to fully comply with regulations in this section, reports the ASF. Observations include:

• Unjustified payments of MX$122.1 million across 14 construction concepts.

• Overpayments of MX$10.1 million for perimeter fences that did not meet specifications.

• Discrepancies in the amount of structural material used for project stations.

• Canceled works without supporting documentation for project modifications.

• 110,000m of mesh installed with different specifications than initially authorized.

Section 4: Izamal-Cancun

The report indicates that the 2022 Cost-Benefit Analysis did not account for hotel construction, yet FONATUR signed a specific agreement with the Ministry of National Defense (SEDENA) for a hotel in Chichen Itza, Yucatan. Other issues include lack of clarification for various payments, including:

• MX$84.89 million in indirect costs for contracts PTM-TRAMO4/23-OI-01 and PTM-TRAMO4/23-OI-02, due to duplicated cost elements.

• MX$79.99 million for excavation and embankment works inadequately considered in the executive project.

• MX$114.66 million for archaeological clearance services already included in the "INAH" budget item.

• MX$17.78 million for drainage structures built below stipulated dimensions.

• MX$21.79 million due to poor-quality pavement on the highway.

The report also found other inconsistencies in cost estimates, insurance coverage, and unit price calculations.

Section 5: Cancún-Playa del Carmen

The ASF argues that irregularities in this section include overpayments of MX$15.01 million in project supervision due to incorrect salary factor application.

Section 6: Tulum-Chetumal

This section lacked accreditation for reforestation activities and tracking of plant propagation, as required by agreements between FONATUR, the Ministry of Welfare, the National Forestry Commission (CONAFOR), and SEDENA, reports the ASF.

Section 7: Chetumal-Escárcega

ASF’s findings in this section include:

• Overpayments of MX$634,100 due to discrepancies in contract values and rental periods.

• Lack of an executive project with detailed urbanization, structural, and special installations plans for the Calakmul Hotel.

• Absence of liability insurance and performance guarantees for several contracts related to accessory buildings.