Audit

Auditoría Superior de la Ciudad de México

ASCM

72/100

Summary

The Auditoría Superior de la Ciudad de México (ASCM) is the external audit body of the Congreso de la Ciudad de México, established to review public accounts of the CDMX government, its agencies, autonomous entities, and the 16 alcaldías. The Auditor Superior is appointed by the Congreso local for a seven-year non-renewable term and reports to the Legislature. The body has full access to public records, authority to issue audit findings, and the power to refer irregularities to the prosecution.

Independence Scorecard

Independence Score: 72/100 (good)
72/100
Moderate
Methodology v0.1
AppointmentLegislative appointment
Term length7 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Ley de Fiscalización Superior de la Ciudad de México
Citation
Gaceta Oficial de la Ciudad de México
Full text
Full text of law →

Jurisdiction scope

Ciudad de México government entities, autonomous bodies, alcaldías, and entities receiving CDMX public funds

Secondary Sources