Pernambuco

Constituição do Estado de Pernambuco (1989) — Cap. Finanças + Lei Orgânica do TCE-PE (Lei Complementar 76/2023) + LRF LC 101/2000 (federal floor)

CE-PE (1989) Cap. VII (Das Finanças Públicas) + Cap. IX Sec. II (Do TCE-PE); Lei Complementar Estadual 76/2023 (Lei Orgânica do TCE-PE — reorganização do TCE-PE; 7 conselheiros, auditores, Ministério Público junto ao TCE, competências, controle externo das contas estaduais e dos municípios pernambucanos); LRF LC 101/2000 (federal floor); CF/1988 Art. 75

Statute text →

out of 100

moderate

30 of 37 scored fields populated. Higher = stronger statutory transparency requirements.

Pernambuco's state fiscal transparency framework is anchored in the Constituição do Estado de Pernambuco (1989) and Lei Complementar Estadual 76/2023 (Lei Orgânica do TCE-PE — a major 2023 reform that replaced the earlier organic law). The TCE-PE conducts external control of state accounts and those of the 184 municípios pernambucanos. PE SEFAZ publishes annual 'Demonstrativo de Benefícios Tributários' for ICMS. The federal LRF applies as binding floor. LC 131/2009 requires real-time portal. TCE-PE website: https://www.tcepe.tc.br/internet (SSL cert alt-name 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	—

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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