Minas Gerais
Constituição do Estado de Minas Gerais (1989) — Cap. Finanças + Lei Orgânica do TCE-MG (Lei Complementar 102/2008) + LRF LC 101/2000 (federal floor)
CE-MG (1989) Cap. VII (Das Finanças Públicas) + Cap. VIII Sec. II (Do TCE-MG); Lei Complementar Estadual 102/2008 (Lei Orgânica do TCE-MG — organização, 7 conselheiros, auditores, Ministério Público junto ao TCE, competências auditoria financeira/operacional/patrimonial, controle externo das contas estaduais e dos 853 municípios mineiros, publicidade de acórdãos); LRF LC 101/2000 (federal floor); CF/1988 Art. 75
Minas Gerais has the most developed state fiscal transparency framework in Brazil outside São Paulo. The framework rests on the Constituição do Estado de Minas Gerais (1989) and Lei Complementar Estadual 102/2008 (Lei Orgânica do TCE-MG), which established a comprehensive reform including operational and IT audits, performance measurement, and enhanced publication requirements. The TCE-MG conducts external control of state accounts and those of the 853 municípios mineiros (largest municipal count in Brazil). MG SEPLAG publishes 'Orçamento em Foco' (citizens' budget) and 'Demonstrativo de Benefícios Fiscais' annually. The federal LRF applies as binding floor. LC 131/2009 requires real-time portal. Asset inventory required under TCE-MG mandate. TCE-MG website: https://www.tce.mg.gov.br (SSL cert issue during verification — URL known-good). 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 | ✓ 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 | ✓ Yes |
| Surplus asset disposal transparency | — |