Sergipe
Constituição do Estado de Sergipe (1989) — Cap. Finanças + Lei Orgânica do TCE-SE (Lei 6.908/2011) + LRF LC 101/2000 (federal floor)
CE-SE (1989) Cap. VII (Das Finanças Públicas) + Cap. VIII Sec. II (Do TCE-SE); Lei Estadual 6.908/2011 (Lei Orgânica do TCE-SE — organização, 7 conselheiros, auditores, Ministério Público junto ao TCE, competências, controle externo das contas estaduais e dos municípios sergipanos); LRF LC 101/2000 (federal floor); CF/1988 Art. 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
Sergipe's state fiscal transparency framework is anchored in the Constituição do Estado de Sergipe (1989) and Lei Estadual 6.908/2011 (Lei Orgânica do TCE-SE). Sergipe is Brazil's smallest state by area. The TCE-SE conducts external control of state accounts and those of the 75 municípios sergipanos. Tax expenditure reporting not confirmed (NULL). The federal LRF applies as binding floor. LC 131/2009 requires real-time portal. TCE-SE website: https://www.tce.se.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 | — |
|---|---|
| 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 | — |