Jalisco
Ley del Presupuesto, Contabilidad y Gasto Público del Estado de Jalisco
Ley del Presupuesto Contabilidad y Gasto Público del Estado de Jalisco (P.O. 'El Estado de Jalisco'); Ley de Hacienda del Estado de Jalisco; Ley de Fiscalización Superior del Estado de Jalisco
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
Jalisco's fiscal framework includes the Ley del Presupuesto, Contabilidad y Gasto Público del Estado de Jalisco, supplemented by the Ley de Hacienda del Estado de Jalisco and the Ley de Fiscalización Superior. Jalisco is one of Mexico's largest economies (GDP ~9% of national) and has implemented the SIPLAN portal (Sistema de Planeación, Programación, Presupuestación, Seguimiento y Evaluación) mandated by state budget law for real-time budget execution reporting, a distinct state-level portal requirement beyond the federal LGCG Art. 54 floor. Federal floor (LGCG/LDF) applies. Source: congresojal.gob.mx homepage confirmed accessible (200, re-verified 2026-05-01: earlier Outlook login was transient); law section JS-rendered.
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 | — |