Audit
Auditoría Superior de Michoacán
ASM
72/100
Summary
The Auditoría Superior de Michoacán (ASM) is the external audit body of the state legislature, responsible for reviewing 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 body has technical, budgetary, and management autonomy and conducts audits of the State Treasury Public Account.
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 y Rendición de Cuentas del Estado de Michoacán de Ocampo
- Citation
- Periódico Oficial del Estado de Michoacán (reform 2 July 2021)
- Full text
- Full text of law →
Jurisdiction scope
State government entities, autonomous bodies, municipalities, and entities receiving state funds in Michoacán de Ocampo