Audit
Auditoría Superior del Estado de Guanajuato
ASEG
72/100
Summary
The Auditoría Superior del Estado de Guanajuato (ASEG) 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 for a seven-year term and reports to the Legislature. The 2024 reform to the enabling statute introduced a preventive, transparent, and participatory focus on sustainable development.
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 Guanajuato
- Citation
- Decreto 299, Periódico Oficial del Gobierno del Estado de Guanajuato (8 January 2024)
- Full text
- Full text of law →
Jurisdiction scope
State government entities, autonomous bodies, municipalities, and entities receiving state funds in Guanajuato