30 of 37 scored fields populated.
Higher = stronger statutory transparency requirements.
Espírito Santo's state fiscal transparency framework is anchored in the Constituição do Estado do Espírito Santo (1989) and Lei Complementar Estadual 621/2012 (Lei Orgânica do TCE-ES — a 2012 reform of the earlier organic law). The TCE-ES conducts external control of state accounts and those of the 78 municípios capixabas. ES SEFAZ publishes 'Demonstrativo de Benefícios Tributários' for ICMS. The federal LRF applies as binding floor. LC 131/2009 requires real-time portal. Asset inventory required under TCE-ES mandate. TCE-ES website: https://www.tcees.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 |
—
|
← All Brazil fiscal laws ·
All Fiscal Transparency Laws
