Law of Superior Auditing of the Federation

E874191

Mexican federal law statute

The Law of Superior Auditing of the Federation is the Mexican federal statute that defines the powers, organization, and procedures of the Superior Auditor of the Federation in overseeing and auditing the use of public resources.

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All labels observed (2)

Label	Occurrences
Ley de Fiscalización y Rendición de Cuentas de la Federación	2
Law of Superior Auditing of the Federation canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T10606688 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Law of Superior Auditing of the Federation
Context triple: [Superior Auditor of the Federation, legalBasis, Law of Superior Auditing of the Federation]

A. Federal Law on the Accounts Chamber of the Russian Federation
The Federal Law on the Accounts Chamber of the Russian Federation is the primary legal act that defines the status, powers, structure, and procedures of Russia’s supreme audit institution responsible for overseeing federal budget execution and state financial control.
B. Budget and Accounting Procedures Act of 1950
The Budget and Accounting Procedures Act of 1950 is a U.S. federal law that modernized and strengthened federal budgeting, accounting, and auditing practices, expanding the roles of the executive branch and the Government Accountability Office in financial management.
C. National Audit Act 1983
The National Audit Act 1983 is a UK law that reformed public sector financial oversight by strengthening the independence and powers of the Comptroller and Auditor General and the National Audit Office.
D. National Accountability Ordinance, 1999
The National Accountability Ordinance, 1999 is a Pakistani law that established the legal framework and powers of the National Accountability Bureau to investigate and prosecute corruption and financial crimes.
E. Revenue and Expenditure Control Act of 1968
The Revenue and Expenditure Control Act of 1968 was a U.S. federal law that temporarily increased income taxes and sought to restrain government spending in order to address budget deficits and inflation during the Vietnam War era.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Law of Superior Auditing of the Federation
Target entity description: The Law of Superior Auditing of the Federation is the Mexican federal statute that defines the powers, organization, and procedures of the Superior Auditor of the Federation in overseeing and auditing the use of public resources.

A. Federal Law on the Accounts Chamber of the Russian Federation
The Federal Law on the Accounts Chamber of the Russian Federation is the primary legal act that defines the status, powers, structure, and procedures of Russia’s supreme audit institution responsible for overseeing federal budget execution and state financial control.
B. Budget and Accounting Procedures Act of 1950
The Budget and Accounting Procedures Act of 1950 is a U.S. federal law that modernized and strengthened federal budgeting, accounting, and auditing practices, expanding the roles of the executive branch and the Government Accountability Office in financial management.
C. National Audit Act 1983
The National Audit Act 1983 is a UK law that reformed public sector financial oversight by strengthening the independence and powers of the Comptroller and Auditor General and the National Audit Office.
D. National Accountability Ordinance, 1999
The National Accountability Ordinance, 1999 is a Pakistani law that established the legal framework and powers of the National Accountability Bureau to investigate and prosecute corruption and financial crimes.
E. Revenue and Expenditure Control Act of 1968
The Revenue and Expenditure Control Act of 1968 was a U.S. federal law that temporarily increased income taxes and sought to restrain government spending in order to address budget deficits and inflation during the Vietnam War era.
F. None of above. chosen

Statements (44)

Predicate	Object
instanceOf	Mexican federal law ⓘ statute ⓘ
aimsTo	combat misuse of public funds ⓘ ensure transparency in the use of federal public resources ⓘ strengthen accountability mechanisms ⓘ
appliesTo	federal public resources of Mexico ⓘ
category	Mexican administrative law ⓘ accountability and transparency law ⓘ public finance law ⓘ
country	Mexico ⓘ
defines	organization of the Superior Auditor of the Federation ⓘ powers of the Superior Auditor of the Federation ⓘ procedures of the Superior Auditor of the Federation ⓘ
enforcedBy	Chamber of Deputies of the Congress of the Union ⓘ Superior Auditor of the Federation ⓘ
establishes	audit procedures for federal entities ⓘ rules for compliance audits ⓘ rules for financial audits ⓘ rules for performance audits ⓘ
governs	audit of autonomous constitutional bodies that use federal resources ⓘ audit of federal executive branch entities ⓘ audit of federal judicial branch entities when they manage public resources ⓘ audit of federal legislative branch entities when they manage public resources ⓘ
grantsPowerTo	Superior Auditor of the Federation ⓘ
jurisdiction	Federation of Mexico ⓘ linked to: Mexican Federation
language	Spanish ⓘ
legalBasisFor	operations of the Superior Auditor of the Federation ⓘ
legalSystem	civil law ⓘ
objective	detect irregularities in public spending ⓘ improve management of federal public resources ⓘ promote efficient and effective use of public funds ⓘ
partOf	Mexican public finance legal framework ⓘ
regulates	Superior Auditor of the Federation ⓘ
relatedTo	Federal Budget and Fiscal Responsibility Law ⓘ linked to: Ley Federal de Presupuesto y Responsabilidad Hacendaria Federal Law on Budget and Fiscal Responsibility ⓘ linked to: Ley Federal de Presupuesto y Responsabilidad Hacendaria Mexican Constitution ⓘ linked to: Political Constitution of the United Mexican States
requires	follow-up on audit recommendations ⓘ presentation of audit reports to the Chamber of Deputies ⓘ
scope	federal public sector in Mexico ⓘ
subjectMatter	accountability of federal public administration ⓘ audit of public spending ⓘ oversight of public resources ⓘ
typeOfControl	external audit ⓘ posterior review of public accounts ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Superior Auditor of the Federation → legalBasis → Law of Superior Auditing of the Federation ⓘ

Auditoría Superior de la Federación → legalBasis → Ley de Fiscalización y Rendición de Cuentas de la Federación ⓘ

linked to: Law of Superior Auditing of the Federation

Auditoría Superior de la Federación → governedBy → Ley de Fiscalización y Rendición de Cuentas de la Federación ⓘ