30 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
Amazonas's state fiscal transparency framework is anchored in the Constituição do Estado do Amazonas (1989) and Lei Complementar Estadual 73/1990 consolidated 2007 (Lei Orgânica do TCE-AM). The TCE-AM conducts external control of state accounts and those of the 62 municípios amazonenses. The federal LRF (LC 101/2000) applies as binding floor, mandating RREO bimestral and RGF. AM's fiscal structure is materially affected by the Zona Franca de Manaus (ZFM) — federal tax incentives create significant ICMS concessional flows administered by AM SEFAZ, making ICMS tax expenditure reporting particularly relevant. Tax expenditure reporting True (ZFM context). TCE-AM website: https://www.tceam.tc.br (HTTP 200 confirmed). Fiscal year: calendar year.
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 |
✓ Yes
|
| 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 |
—
|
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