Mexico City
Ley de Presupuesto y Gasto Eficiente de la Ciudad de México
Ley de Presupuesto y Gasto Eficiente de la Ciudad de México (Gaceta Oficial de la Ciudad de México); Ley de Hacienda de la Ciudad de México… (Gaceta Oficial CDMX, Arts. 1-9); Ley de Fiscalización Superior de la Ciudad de México; Ley de Austeridad, Transparencia en Remuneraciones, Prestaciones y Ejercicio de Recursos de la Ciudad de México (2019)
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Ciudad de México (CDMX) has a distinctive fiscal framework reflecting its status as the national capital and only entidad with estado-equivalent status since the 2016 constitutional reform. Primary instruments: Ley de Presupuesto y Gasto Eficiente de la Ciudad de México, Ley de Hacienda de la CDMX, Ley de Fiscalización Superior de la CDMX, and the 2019 Ley de Austeridad, Transparencia en Remuneraciones y Ejercicio de Recursos. The 2017 Constitución Política de la Ciudad de México Art. 29 constitutionally mandates presupuesto participativo (citizen participatory budgeting) and a simplified presupuesto ciudadano, the strongest subnational citizen-budget requirement in Mexico. The Auditoría Superior de la Ciudad de México (ASCM) serves as CDMX SAI. Federal floor (LGCG/LDF) applies. Source: data.consejeria.cdmx.gob.mx timeout during fetch; statute titles confirmed from Gaceta Oficial and secondary 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 | ✓ 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 | — |
|---|---|
| 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 | — |