Fiscal Transparency Laws — Mexico

32 states with fiscal transparency laws.

National Law

Mexico

Ley Federal de Presupuesto y Responsabilidad Hacendaria (LFPRH 2006) y Ley de Fiscalizacion y Rendicion de Cuentas de la Federacion (LFRCF 2016)

Budget

✓ Required

Expenditure

✓ Required

Audit

✓ Required

Contracts

✓ Required

Beneficial Ownership

✓ Required

Fiscal Score

out of 100

Mexico's national fiscal transparency framework is anchored by the Ley Federal de Presupuesto y Responsabilidad Hacendaria (LFPRH 2006), which mandates quarterly statutory reports to Congress (Arts. 107-110) with monthly portal disclosure via Transparencia Presupuestaria, and by the LFRCF 2016 governing the Auditoria Superior de la Federacion (ASF), whose head is elected by a two-thirds majority of the Chamber of Deputies for an eight-year term (CPEUM Art. 79). Mexico ranked 6th of 125 countries in the IBP Open Budget Survey 2023 (OBI 80/100), reflecting transaction-level expenditure disclosure through COMPRANET, statutory citizens budget requirements (LFPRH Art. 42), and broad salary disclosure obligations under LGTAIP Art. 70 fr.VIII; the principal transparency gap is the absence of a formal independent fiscal council.

States

Jurisdiction	Budget	Expenditure	Audit	Contracts	Beneficial Ownership	Debt Reporting	Revenue	Assets	Citizen Budget	Enforcement	Score
Aguascalientes	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Baja California	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Baja California Sur	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Campeche	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Mexico City	✓	✓	✓	✓	—	✓	✓	✓	✓	✓	66
Chiapas	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Chihuahua	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Coahuila	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Colima	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Durango	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
State of Mexico	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Guanajuato	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Guerrero	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Hidalgo	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Jalisco	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Michoacan	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Morelos	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Nayarit	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Nuevo Leon	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Oaxaca	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Puebla	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Queretaro	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Quintana Roo	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
San Luis Potosi	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Sinaloa	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Sonora	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Tabasco	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Tamaulipas	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Tlaxcala	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Veracruz	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Yucatan	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64
Zacatecas	✓	✓	✓	✓	—	✓	✓	✓	—	✓	64

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