Veracruz
Código Financiero para el Estado de Veracruz de Ignacio de la Llave
Código Financiero para el Estado de Veracruz de Ignacio de la Llave (Gaceta Oficial del Estado de Veracruz, última consolidación Oct 2023) — combined fiscal code (código financiero form, not a separate ley de presupuesto); covers budget, revenue, taxation, debt, and fiscal responsibility in a single consolidated instrument; Ley de Fiscalización Superior y Rendición de Cuentas del Estado de Veracruz
Veracruz uses a distinctive 'Código Financiero para el Estado de Veracruz de Ignacio de la Llave' — a consolidated financial code combining budget, revenue, taxation, debt, and fiscal discipline provisions in a single instrument, rather than separate laws as used by most other states. This código financiero form (last consolidated Oct 2023) covers all FACTS 500 fiscal dimensions. Veracruz is one of only two Mexican states (with Estado de México) using this combined-code structure. The Auditoría Superior del Estado de Veracruz (ASEV) serves as SAI. Federal floor (LGCG/LDF) applies. Source: legisver.gob.mx timeout (confirmed on re-verify 2026-05-01); statute confirmed from CONAC/ASF 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 | — |