Acre
Constituição do Estado do Acre (1989) — Cap. Finanças + Lei Orgânica do TCE-AC (Lei Complementar 38/1993) + Lei Complementar 120/2011 (LDO framework) + LRF LC 101/2000 (federal floor)
CE-AC (1989) Cap. V (Finanças Públicas) + Cap. XI Sec. II (TCE-AC); Lei Complementar Estadual 38/1993 (Lei Orgânica do TCE-AC — organização, competência, conselheiros, controle externo); Lei Complementar Estadual 120/2011 (LDO + PPA framework); LRF LC 101/2000 Arts. 4, 9, 25, 48-52 (federal floor — bimestral RREO, RGF, fiscal risk annex); CF/1988 Art. 75 (TCE constitucional mandate)
Acre's state fiscal transparency framework is anchored in the Constituição do Estado do Acre (1989) fiscal chapters and the Lei Complementar Estadual 38/1993 (Lei Orgânica do TCE-AC), which establishes the Tribunal de Contas do Estado do Acre under CF/1988 Art. 75. The TCE-AC conducts external control (controle externo) of state accounts and those of the 22 municípios acreanos. The federal LRF (LC 101/2000) applies as a binding floor, mandating bimestral RREO and semestral RGF reports. LC 131/2009 (Lei Capiberibe) requires a real-time online expenditure portal. PPA (4-year capital plan), LDO (annual fiscal targets + risk annex), and LOA (annual budget law) are constitutionally required under CF/1988 Art. 165. Acre is a high-transfer-dependency state with significant FPE (Fundo de Participação dos Estados) receipts. TCE-AC website: https://www.tce.ac.gov.br (timeout during verification — URL known-good). Fiscal year: calendar year (January-December).
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | — |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | ✓ Yes |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | ✓ Yes |
| Contingent liability disclosure | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | 60 days after fiscal year |
| Citizens budget required | — |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | — |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | — |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | all |
| Pension benefit disclosure | ✓ Yes |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |