Entidad Superior de Auditoría y Fiscalización del Congreso del Estado de Morelos
ESAF
Summary
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The Entidad Superior de Auditoría y Fiscalización del Congreso del Estado de Morelos (ESAF) is the external audit body of the state legislature, created through constitutional reform that replaced the former Auditoría Superior de Fiscalización del Congreso del Estado de Morelos. The Auditor General is appointed by the Congreso del Estado for a seven-year term and reports to the Legislature. The body reviews public accounts and resource use across state government entities and municipalities.
Independence Scorecard
| 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 Morelos
- Citation
- Periódico Oficial Tierra y Libertad del Estado de Morelos
- Full text
- Full text of law →
Jurisdiction scope
State government entities, autonomous bodies, municipalities, and entities receiving state funds in Morelos