Mexico
Ley Federal de Presupuesto y Responsabilidad Hacendaria (LFPRH 2006) y Ley de Fiscalizacion y Rendicion de Cuentas de la Federacion (LFRCF 2016)
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Mexico's national fiscal transparency framework is anchored by the Ley Federal de Presupuesto y Responsabilidad Hacendaria (LFPRH 2006), which mandates quarterly statutory reports to Congress (Arts. 107-110) with monthly portal disclosure via Transparencia Presupuestaria, and by the LFRCF 2016 governing the Auditoria Superior de la Federacion (ASF), whose head is elected by a two-thirds majority of the Chamber of Deputies for an eight-year term (CPEUM Art. 79). Mexico ranked 6th of 125 countries in the IBP Open Budget Survey 2023 (OBI 80/100), reflecting transaction-level expenditure disclosure through COMPRANET, statutory citizens budget requirements (LFPRH Art. 42), and broad salary disclosure obligations under LGTAIP Art. 70 fr.VIII; the principal transparency gap is the absence of a formal independent fiscal council.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 115 days before fiscal year |
| Machine-readable budget format | ✓ Yes |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | transaction |
| Public expenditure portal required | ✓ Yes |
| Expenditure reporting frequency | monthly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | elected |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Public bidding threshold | 300,000 MXN |
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | ✓ Yes |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | ✓ Yes |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | monthly |
| Year-end report deadline | 120 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 | ✓ Yes |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | ✓ Yes |
|---|---|
| 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 | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |