Audit

Órgano Superior de Fiscalización de Tabasco

OSFE Tabasco

72/100

Summary

The Órgano Superior de Fiscalización de Tabasco (OSFE) is a technical body with technical and management autonomy, serving as the external audit institution of the State Congress under Articles 40 and 41 of the Tabasco State Constitution. The Fiscal Superior is designated by a two-thirds vote of the Chamber members from a slate of three candidates for a seven-year term (current term: January 1, 2025 – December 31, 2031).

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 del Estado de Tabasco
Citation
Suplemento B, Periódico Oficial del Estado de Tabasco No. 7811 (15 July 2017)
Full text
Full text of law →

Jurisdiction scope

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

Secondary Sources