Audit

Auditoría Superior de Fiscalización del Estado de Oaxaca

ASFE Oaxaca

72/100

Summary

The Auditoría Superior de Fiscalización del Estado de Oaxaca (ASFE Oaxaca) is the external audit body of the state legislature, created through constitutional reform to replace the prior Órgano Superior de Fiscalización. The Titular is appointed by the Congreso del Estado for a seven-year term, with the possibility of reappointment for one additional term, and reports to the Legislature. The body reviews public accounts across state government entities and municipalities.

Independence Scorecard

Independence Score: 72/100 (good)
72/100
Moderate
Methodology v0.1
AppointmentLegislative appointment
Term length7 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 y Rendición de Cuentas para el Estado de Oaxaca
Citation
Periódico Oficial del Estado de Oaxaca (reform 30 September 2023)
Full text
Full text of law →

Jurisdiction scope

State government entities, autonomous bodies, municipalities, and entities receiving state funds in Oaxaca

Secondary Sources