Oaxaca
Ley de Presupuesto de Egresos del Gobierno del Estado de Oaxaca
Ley de Presupuesto de Egresos del Gobierno del Estado de Oaxaca (P.O. del Estado de Oaxaca); Ley de Hacienda Municipal del Estado de Oaxaca (Ref. Dto. 1449, LXV Legis., 5-jul-2023, P.O. 28 7ª secc. 15-jul-2023); Ley de Fiscalización Superior y Rendición de Cuentas del Estado de Oaxaca (Ref. Dto. 707, LXVI Legis., 8-jul-2025, P.O. Extra 9-jul-2025)
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Oaxaca's fiscal framework includes the Ley de Presupuesto de Egresos, the Ley de Hacienda Municipal, and the Ley de Fiscalización Superior y Rendición de Cuentas del Estado de Oaxaca (last reform Jul 2025). Federal floor (LGCG/LDF) applies. Source: congress legislation index page (congresooaxaca.gob.mx/legislaciones/legislacion_estatal.html) confirmed accessible (200, re-verified 2026-05-01); law PDFs for Fiscalización Superior and Hacienda Municipal confirmed linked on that page.
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 | — |