Órgano Superior de Fiscalización del Estado de Aguascalientes
OSFAGS
Summary
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The Órgano Superior de Fiscalización del Estado de Aguascalientes (OSFAGS) is the external audit body of the state legislature, established to review public accounts of the state government, its agencies, autonomous entities, and municipalities. The Auditor Superior is appointed by the Congreso del Estado by a two-thirds majority vote for a seven-year term and reports to the State Legislature. The body has powers to access public records, conduct audits, issue reports, and refer findings to the prosecution.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley de Fiscalización Superior del Estado de Aguascalientes
- Citation
- Decreto 126, LXI Legislatura de Aguascalientes
- Full text
- Full text of law →
Jurisdiction scope
State government entities, autonomous bodies, municipalities, and entities receiving state funds in Aguascalientes