Durango
Ley de Hacienda del Estado de Durango
Ley de Hacienda del Estado de Durango (P.O. 100, última reforma 14-12-2025); Ley de Fiscalización Superior del Estado de Durango (P.O. 53, última reforma 04-07-2021); Ley para la Administración y Vigilancia del Sistema de Participaciones y la Colaboración Administrativa en Materia Fiscal Estatal (P.O. 104, 29-12-2024)
Durango's primary fiscal statute is the Ley de Hacienda del Estado de Durango (last reform Dec 2025, P.O. 100), supplemented by the Ley de Fiscalización Superior del Estado de Durango (last reform July 2021, P.O. 53) and the Ley para la Administración y Vigilancia del Sistema de Participaciones y la Colaboración Administrativa en Materia Fiscal Estatal. The Durango Ley de Hacienda serves as the combined budget/revenue statute rather than a separate Ley de Presupuesto. Federal floor (LGCG/LDF) applies. Source: congresodurango.gob.mx confirmed accessible — law names and reform dates verified from congress law listings.
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 | — |