Tlaxcala

Ley de Presupuesto de Egresos y Contabilidad Gubernamental del Estado de Tlaxcala

Ley de Presupuesto de Egresos y Contabilidad Gubernamental del Estado de Tlaxcala (P.O. del Estado de Tlaxcala); Ley de Hacienda del Estado de Tlaxcala; Ley de Fiscalización Superior del Estado de Tlaxcala

Statute text →

Fiscal Transparency: 64/100 (good)
64
out of 100
limited
27 of 37 scored fields populated. Higher = stronger statutory transparency requirements.

Tlaxcala's fiscal framework includes the Ley de Presupuesto de Egresos y Contabilidad Gubernamental, the Ley de Hacienda, and the Ley de Fiscalización Superior. Federal floor (LGCG/LDF) applies. Source: congress site inaccessible; statute confirmed from secondary sources.

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

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