Ichisal hid the bank account 00099108436 with Bansi, which led to the investigation that concluded with the discovery of the credit
The Ministry of Finance, whose owner was Arturo FV, authorized the operation through an agreement and official letter SH-0145/2021
The Ichisal Board of Directors, with representatives of various departments, also endorsed the operation
The health institute registered interests and commissions such as penalties, fines, accessories and updates
The operation violated articles 2, 23, 25, 26 and 30 of the Law of Financial Discipline of the federal entities and municipalities
They frame the conducts in the crime of illegal use of powers and faculties established in article 261, Section I, paragraph d) of the State Penal Code
… while former Secretary of Finance granted the financing without the authorization of Congress
In the financial decision that led to the arrest of the former Secretary of Health, Eduardo “El Higadito” FH, those who served as members of the Board of Directors of the Chihuahuan Institute of Health are also involved, beginning with the then governor, Javier Corral Jurado, who was the president; Eduardo FH, in his capacity as Secretary of Health, General Director of Ichisal and Secretary of said Council, to which the heads of the Treasury, Social Development and Culture secretariats belonged.
The Ministry of Finance in charge of Arturo FV, authorized by means of official letter SH-0145/2021 directly to the Chihuahuan Institute of Health (Ichisal), the contracting of a loan for 401 million pesos, with prior endorsement from the Board of Directors of the same decentralized body , without having the authorization of the State Congress as required by the Financial Discipline Law, which constitutes an alleged crime, all this according to the opinion of the public account issued in December by the Superior State Audit.
Before the issuance of said official letter dated March 16, 2021, the Ministry of Finance signed a debt recognition and payment agreement on March 3 of the same year, in which it expressly acknowledges the debt, authorizing Ichisal to ” assign and in any other way transfer all or part of their rights and obligations… even before their expiration… as long as said transfer is made with any credit institution… of the Mexican financial system”.
Said agreement, before its signing, was submitted to the authorization of the Ichisal Board of Directors, in the First Ordinary Session dated February 17, 2021, through agreement 01-07-2021, being unanimously approved by the members. , among whom are the state governor, and the secretaries of Health, Finance, Social Development, Culture, guests from agencies and two academics.
At that time, Javier Corral Jurado, Eduardo FH, Arturo FV, Ramón Galindo Noriega, and María Concepción Landa García were acting as heads of the offices. It is unknown if they attended in person or their representatives did.
In that same Council session, the agreement 01-08-2021 was approved, in which the general director of Ichisal was unanimously authorized to “carry out the necessary steps to assign to a banking or financial institution the rights of the Debt Acknowledgment Agreement, entered into between the Chihuahuan Institute of Health and the State Government, through the Ministry of Finance, in order to gather liquidity immediately.
With these authorizations, the Secretary of Health and at the same time General Director of Ichisal, Eduardo FH, contracted a loan for 401 million pesos with Bansi SA, a Multiple Banking Institution, under the figure of a Document Discount Contract, with dated March 17, 2021, the same day you receive the authorization letter from the Ministry of Finance.
In this contract, Bansi acquires the collection rights with the Ministry of Finance, through an opening commission payment of 2.50%, plus interest, ordinary and default, all of which would be operated through the account in the name of Ichisal number 00099108436 .
Bansi charged Ichisal 11,639,000 pesos for the Opening Commission and 12,474,000 pesos for credit interest, delivering 377,249,000 pesos to the decentralized body.
It is unknown if the interest was finally paid by the state Treasury Department as established in the Debt Acknowledgment Agreement. The irregularity embodied in the Individual Public Account Review Report 2021 of said decentralized body -consisting of 74 pages-, prepared by the Superior State Audit, was delivered on December 15 to the Audit Commission of the State Congress, headed by deputy Leticia Ortega Máynez.
THE OPINION OF THE SUPERIOR STATE AUDIT OFFICE
On page 44 and subsequent pages of the respective Individual Report, the auditors present observation number 5 to Ichisal to the State Congress in the review of the public account for the year 2021.
“The Supervised Entity contracted financing for $401,364,155.59 with Bansi, SA Multiple Banking Institution, without adhering to the provisions of the Law of Financial Discipline of the Federal Entities and Municipalities”, establishes the opinion.
According to said report, the auditors found the Bansi account number 00099108436, despite the fact that Ichisal had omitted it when the existing bank accounts were requested by official letter, arguing that they were unaware of their existence.
The auditors then requested the history of said account and found the movement made for the 377 million pesos and the 24 million collected for credit opening and interest.
The working documents supporting the audit include the minutes of the Board of Directors in which the management to carry out the contract with a banking institution is authorized, as well as the official letter of final authorization for said procedure by the Ministry of Finance.
The opinion establishes that “The Chihuahuan Institute of Health did not disclose in its accounting records, the operations carried out as a result of the financing obtained through the Document Discount Contract dated March 17, 2021, entered into by Bansi, SA Institución de Banca Múltiple the Instituto Chihuahuense de Salud, for $401,364,155.59, since the movements of the bank account 00099108436 do not appear nor the record of the debit to Bansi, SA Multiple Banking Institution for the credit granted”.
Also that “Wrongly recorded the amount of $24,114,217.15 corresponding to the charges charged by Bansi, SA, Multiple Banking Institution to the Supervised Entity, in the Account “Penalties, Fines Accessories and Updates”, and should be to the account of “Commissions and Interest ”.
And that “the Supervised Entity contracted financing without complying with the requirements established in article 23 of the Law of Financial Discipline of the Federal Entities and Municipalities, which states: “Article 23.- The local Legislature, by the vote of the two third parties of its members present, will authorize the maximum amounts for the contracting of Financing and Obligations. For the granting of said authorization, the local Legislature must previously carry out an analysis of the payment capacity of the Public Entity in charge of the corresponding Public Debt or Obligations, the destination of the Financing or Obligation and, where appropriate, the granting of resources as Source or Guarantee of payment”.
The foregoing, “considering that, regardless of the name of the document discount contract that the Supervised Entity signed, materially, it is a financing based on the definition established in article 2, section XI, of the Law on Financial Discipline of the Federal Entities and Municipalities”. As a consequence of the finding, the report of presumed administrative responsibility was issued, so that the Coordination of Investigations I of this Superior Audit of the State of Chihuahua, “continue the investigation of the findings detected or, carry out the pertinent investigations and, where appropriate, promote before the State Court of Administrative Justice or the competent authority the imposition of sanctions on public servants, who in their management, omitted to comply with the provisions of articles 25, 26 and 30 of the Law of Financial Discipline of the Federative Entities and the Municipalities, having contracted financing with a possible impairment of $24,114,217.15, without ensuring the best market conditions through a competitive process and without submitting it to the authorization of the Local Legislature”.
Likewise, the presentation of a complaint of criminal acts was ordered, by the Coordination of Investigations of the same Superior Audit Office, “for the possible commission of criminal acts described in Title Seventeenth Chapter VI, article 261, section I subsection d) of the Penal Code of the State of Chihuahua”.
The aforementioned article, in what is pertinent, states that “commits the crime of illegal use of powers and faculties… the public servant who illegally… grants, performs or contracts public works, debt, acquisitions, leases, alienations of goods or services, or placements of funds and securities with public economic resources”.
