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
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 | — |