ASF audit of Sinaloa construction firms over IMSS registration, Digi Mart USA News (Sinaloa, Mexico): Mexico’s Superior Audit Office of the Federation (ASF) has asked the Mexican Social Security Institute (IMSS) to investigate nine construction companies and seven individuals who took part in public works projects in Sinaloa. The audit found that these contractors did not register their projects with the institute in a timely manner through its construction registry system.
According to the audit, the omission could lead to non-payment of social security contributions owed for workers involved in the projects. The companies named include Grupo Constructor de México Tsya, Avam Construcciones, Coperza, S.A.
de C.V. and Infrint, S.A.
de C.V., some of which have won public contracts for infrastructure work in Sinaloa and other states.
The observation comes from a review of 30 public works files executed by the Sinaloa Institute of Physical Educational Infrastructure (ISIFE) during fiscal year 2025. The ASF found that contractors either did not register the works or registered them after the deadlines set under the IMSS Comprehensive Construction Works Registry Service (SIROC), the mechanism used to inform the institute about projects and related worker social security obligations.
The auditor asked the IMSS to carry out the verifications needed to confirm that the contractors met their obligations, under a formal audit request identified as 2025-1-19GYR-19-1846-05-00. Besides the companies already mentioned, the review also included Gerencia de Construcción y Tecnologías de México, Multiconstrucciones Civiles y Eléctricas del Pacífico, Multiconstrucciones Eléctricas y Civiles de Sinaloa, Qarto Arquitectura and STT Inmobiliaria, as well as seven individuals who are not named in the audit.
Public procurement records show that some of the flagged firms have won large contracts. Avam Construcciones received a contract in June 2024 worth 11,534,571 pesos for conservation and maintenance work, particularly finishing work, at the Culiacán General Hospital, according to information from the Compra MX platform.
The firm bid jointly with Ingeniería de Negocios Sostenibles, and the contract ran from June 26 to September 3, 2024.
Gerencia de Construcción y Tecnologías de México won a contract worth 30,306,742 pesos to repair the Cara Sucia II bridge on the Córdoba-Veracruz highway, awarded by Caminos y Puentes Federales (Capufe). The company bid jointly with Constructora Gervisur, and the contract ran from December 2023 to July 2024.
Several of the companies also appeared in the ASF’s review of the 2024 Public Account for similar IMSS registration failures. That overlap raises questions about whether the firms corrected earlier violations and whether the institute carried out the corresponding verifications.
Earlier contracts cited in the report include a direct award of 536,689 pesos that Coperza received in December 2023 to pave an unnamed street in Sinaloa. Grupo Constructor de México Tsya won a 9,060,127-peso contract through public tender on November 18, 2024, for a project in Sinaloa recorded on the Compras MX platform.
Infrint received two contracts in 2023 for building and rehabilitating classrooms and restroom work at Sinaloa schools, totaling 2,776,960 pesos.
The ASF observation does not establish that the companies have permanently stopped paying social security contributions, nor does it by itself determine financial harm. It does, however, warn that the failure to register works on time makes it impossible to confirm that workers’ pension accounts received the required employer contributions.
For now, the IMSS will be responsible for verifying the tax and social security status of the contractors and determining whether obligations were breached.
The irregularities the ASF attributes to contractors of the Sinaloa state government for failing to register their works as required for worker contribution payments are separate from alleged diversions of funds in works and the triangulation of resources identified by various forensic audits in the administration of former governor Rubén Rocha Moya.
