Audit
Órgano Superior de Auditoría y Fiscalización Gubernamental del Estado de Colima
OSAFIG
72/100
Summary
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The Órgano Superior de Auditoría y Fiscalización Gubernamental del Estado de Colima (OSAFIG) is the external audit body of the state legislature. The Auditor Superior is appointed unanimously by the State Legislature (LXI Legislatura) for a seven-year term and reports to the Congress. The body reviews public accounts of the state government, municipalities, decentralized entities, and all bodies that handle state public resources.
Independence Scorecard
72/100
Moderate
Methodology v0.1
| 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 Colima
- Citation
- Periódico Oficial del Estado de Colima
Jurisdiction scope
State government entities, autonomous bodies, municipalities, and entities receiving state funds in Colima