Aguascalientes
Ley de Presupuesto y Responsabilidad Hacendaria del Estado de Aguascalientes y sus Municipios
Ley de Presupuesto y Responsabilidad Hacendaria del Estado de Aguascalientes y sus Municipios (Periódico Oficial del Estado de Aguascalientes); Ley de Hacienda del Estado de Aguascalientes; Ley de Fiscalización Superior del Estado de Aguascalientes
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
Aguascalientes fiscal transparency framework rests on the Ley de Presupuesto y Responsabilidad Hacendaria del Estado de Aguascalientes y sus Municipios, supplemented by the Ley de Hacienda del Estado and the Ley de Fiscalización Superior. The federal floor (LGCG/LDF) applies uniformly. The Órgano Superior de Fiscalización del Estado (OSFE) serves as the state SAI. Source: congress site ECONNREFUSED; statute titles confirmed from secondary CONAC/ASOFIS sources.
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 | — |
| Contingent liability disclosure | — |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | 90 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 | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | all |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |