Distrito Federal
Lei Orgânica do Distrito Federal — LODF (1993) — Cap. Finanças + Lei Complementar 1/1994 (TCDF Lei Orgânica) + LRF LC 101/2000 (federal floor)
LODF (Lei Orgânica do DF, promulgada 08/06/1993) Cap. VII (Das Finanças Públicas) + Cap. VIII Sec. II (TCDF — Tribunal de Contas do… Distrito Federal); Lei Complementar Distrital 1/1994 (Lei Orgânica do TCDF — organização, conselheiros, competências, controle externo das contas distritais e dos municípios DF, auditores, Ministério Público junto ao TCDF); LRF LC 101/2000 (federal floor — DF equiparado a estado para fins fiscais); CF/1988 Arts. 32, 75
Drafted with AI
Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
The Distrito Federal's fiscal transparency framework is governed by the Lei Orgânica do DF (LODF, 1993) rather than a state constitution. CF/1988 Art. 32 grants the DF both state and municipal powers, making it unique. The TCDF (Tribunal de Contas do Distrito Federal) is governed by Lei Complementar Distrital 1/1994 and conducts external control of DF accounts. The federal LRF applies as binding floor; DF is treated as a state for LRF purposes. LC 131/2009 requires real-time expenditure portal. DF SEPLAG publishes citizens' budget summaries. TCDF website: https://www.tcdf.df.gov.br had expired certificate at time of verification; fallback: https://www.df.gov.br/tribunal-de-contas-do-df/. 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 | ✓ Yes |
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 | — |