Audit

Entidad Superior de Fiscalización del Estado de Querétaro

ESFE-Qro

72/100

Summary

The Entidad Superior de Fiscalización del Estado de Querétaro (ESFE-Qro) 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 elected by the LXI Legislatura for a seven-year term (current term: January 31, 2024 – February 1, 2031) and reports to the Legislature.

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 del Estado de Querétaro
Citation
Periódico Oficial del Estado de Querétaro
Full text
Full text of law →

Jurisdiction scope

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

Secondary Sources