Mato Grosso do Sul
Constituição do Estado de Mato Grosso do Sul (1989) — Cap. Finanças + Lei Orgânica do TCE-MS (Lei Complementar 160/2012) + LRF LC 101/2000 (federal floor)
CE-MS (1989) Cap. VIII (Das Finanças Públicas) + Cap. IX Sec. II (Do TCE-MS); Lei Complementar Estadual 160/2012 (Lei Orgânica do TCE-MS — organização, 7 conselheiros, auditores, Ministério Público junto ao TCE, competências constitucionais, controle externo, publicidade); LRF LC 101/2000 (federal floor — RREO, RGF, limites pessoal/dívida, Riscos Fiscais); CF/1988 Art. 75
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Mato Grosso do Sul's state fiscal transparency framework is anchored in the Constituição do Estado de Mato Grosso do Sul (1989) and Lei Complementar Estadual 160/2012 (Lei Orgânica do TCE-MS · a 2012 comprehensive reform). The TCE-MS conducts external control of state accounts and those of the 79 municípios sul-mato-grossenses. MS SEFAZ publishes ICMS tax expenditure data. The federal LRF applies as binding floor. LC 131/2009 requires real-time portal. TCE-MS website: https://www.tce.ms.gov.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 | — |