Auditoría Superior de la Federación
ASF
Summary
The Auditoría Superior de la Federación (ASF) is Mexico's Supreme Audit Institution, established as the technical audit body of the Chamber of Deputies under Article 79 of the Constitución Política de los Estados Unidos Mexicanos and the Ley de Fiscalización y Rendición de Cuentas de la Federación (LFRCF). The Auditor Superior de la Federación is elected by a two-thirds qualified majority of the deputies present in the Chamber of Deputies for an eight-year non-renewable term; in practice elections have sometimes used simple majority when the supermajority is not achieved. The ASF audits the federal public account (Cuenta Pública) and may review any entity that receives federal funds, including state and municipal governments. It has broad powers of access to information and documents and produces annual audit reports that are submitted to Congress and made public. As of March 2026, Aureliano Hernández Palacios serves as Auditor Superior for the term 2026-2034.
Independence Scorecard
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | 8 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley de Fiscalización y Rendición de Cuentas de la Federación; Constitución Política Art. 79
- Citation
- LFRCF (D.O.F. 18-07-2016, última reforma 20-05-2021); Constitución Art. 79
- Full text
- Full text of law →
Jurisdiction scope
Federal public sector entities, including the federal executive, legislative, and judicial branches; state governments and municipalities that receive federal transfers; federal trust funds and public enterprises. Audits the Cuenta Pública federal.