Audit

Instituto Superior de Auditoría y Fiscalización del Estado de Sonora

ISAF

72/100

Summary

The Instituto Superior de Auditoría y Fiscalización del Estado de Sonora (ISAF) is an autonomous body that reviews and audits financial statements, public accounts, income, expenses, management, and public resources of the Sonora state powers. The Auditora Mayor is appointed by the Congreso del Estado by a two-thirds majority vote for a seven-year term, with the possibility of reappointment for one additional term, 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 para el Estado de Sonora
Citation
Boletín Oficial del Gobierno del Estado de Sonora (14 July 2008)
Full text
Full text of law →

Jurisdiction scope

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

Secondary Sources