Tabasco
Ley de Presupuesto y Responsabilidad Hacendaria del Estado de Tabasco y sus Municipios
Ley de Presupuesto y Responsabilidad Hacendaria del Estado de Tabasco y sus Municipios (Ley 049, LXIV Legislatura, reforma 21-12-2021); Ley de Hacienda del Estado de Tabasco (Ley 032); Ley de Coordinación Fiscal y Financiera del Estado de Tabasco (Ley 014); Ley de Austeridad del Estado de Tabasco (Ley 171)
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
Tabasco has a well-documented fiscal framework confirmed directly from the state congress website (congresotabasco.gob.mx, PDF 200 confirmed). The primary statutes are: Ley de Presupuesto y Responsabilidad Hacendaria del Estado de Tabasco y sus Municipios (Ley 049, last reform Dec 2021), Ley de Hacienda del Estado de Tabasco (Ley 032), Ley de Coordinación Fiscal y Financiera del Estado de Tabasco (Ley 014), Ley de Austeridad del Estado de Tabasco (Ley 171), and Ley de Deuda Pública del Estado de Tabasco y sus Municipios (Ley 023). The Auditoría Superior de Tabasco serves as SAI. Federal floor (LGCG/LDF) applies. Source: PDF URL confirmed 200.
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 | — |