Yucatan
Ley del Presupuesto y Contabilidad Gubernamental del Estado de Yucatán
Ley del Presupuesto y Contabilidad Gubernamental del Estado de Yucatán (Decreto 364, última reforma 26-06-2024); Ley General de Hacienda del Estado de Yucatán (Decreto 632, última reforma 26-12-2025); Ley de Fiscalización de la Cuenta Pública del Estado de Yucatán (Decreto 289)
Yucatán has a well-documented fiscal framework confirmed from the state congress website (congresoyucatan.gob.mx). Primary statutes: Ley del Presupuesto y Contabilidad Gubernamental (Decreto 364, last reform Jun 2024), Ley General de Hacienda del Estado de Yucatán (Decreto 632, last reform Dec 2025), and Ley de Fiscalización de la Cuenta Pública (Decreto 289). Additionally has Ley de Coordinación Fiscal del Estado de Yucatán (Decreto 7) and Ley de Deuda Pública (Decreto 217). PDF URL for primary budget law confirmed 200. Federal floor (LGCG/LDF) applies.
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 | — |