Audit

Órgano Superior de Fiscalización del Estado de México

OSFEM

72/100

Summary

The Órgano Superior de Fiscalización del Estado de México (OSFEM) is the external audit body of the State Legislature, responsible for reviewing public accounts of the state government, its agencies, autonomous entities, and 125 municipalities. The Auditora Superior is appointed by the Legislature (Comisión de Vigilancia) for an eight-year term (current term: January 1, 2025 – December 31, 2032) and reports to the Congress. The body coordinates with the ASF, Secogem, and municipal OICs to strengthen transparency and anti-corruption efforts.

Independence Scorecard

Independence Score: 72/100 (good)
72/100
Moderate
Methodology v0.1
AppointmentLegislative appointment
Term length8 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 del Estado de México
Citation
Gaceta del Gobierno del Estado de México
Full text
Full text of law →

Jurisdiction scope

State government entities, autonomous bodies, municipalities, and entities receiving state funds in the Estado de México

Secondary Sources