OSFAGS

What OSFAGS does

OSFAGS (Órgano Superior de Fiscalización del Estado de Aguascalientes) is the superior fiscal audit body of the State of Aguascalientes, Mexico. It operates as an autonomous auxiliary entity of the H. Congreso del Estado de Aguascalientes, exercising technical and management independence with its own legal personality and assets. Its mandate is to review and audit the public accounts of state agencies, municipalities, and other public entities within Aguascalientes, applying principles of legality, definiteness, impartiality, and reliability. Core functions include auditing the Cuenta Pública (Public Account), conducting performance and financial audits, investigating administrative responsibilities (presuntas faltas administrativas), validating property tax and water rights collection figures, and issuing compliance opinions on financial information publication.\n\nOperationally, OSFAGS is a small institution with 16 employees organized across specialized units covering financial audit, public works audit, performance audit, legal affairs, administrative responsibilities, transparency and archives, human capital, material resources, financial resources, and IT systems/security. It maintains an institutional website, an official Facebook page, and publishes obligations through the national Plataforma Nacional de Transparencia (PNT). It does not sell commercial products or services; delivery of audit results to the State Congress and publication of transparency documents are its primary distribution channels. Its revenue model is non-commercial: OSFAGS is funded through the public budget of the State of Aguascalientes and generates no commercial revenue, with no pricing model, no customers in the traditional sense, and no private capital structure.\n\nStrategically, OSFAGS is embedded as a core partner in several federal/state oversight ecosystems: the Sistema Estatal de Fiscalización, the Sistema Estatal Anticorrupción de Aguascalientes, the Sistema Nacional Anticorrupción, and coordination agreements with the Auditoría Superior de la Federación (ASF). These institutional relationships, combined with its constitutional mandate, constitute its primary structural advantages. There are no funding rounds, acquisitions, subsidiaries, or geographic expansions documented in the input data; the entity's scope and operating geographies remain limited to the State of Aguascalientes.

Name

OSFAGS

Legal name

Órgano Superior de Fiscalización del Estado de Aguascalientes

Website

https://osfags.gob.mx

Company type

Private

Operating status

Operating

Headcount range

11–50 employees

Short description

OSFAGS (Órgano Superior de Fiscalización del Estado de Aguascalientes) is the state fiscal audit body of Aguascalientes, Mexico. It audits public accounts of state agencies and municipalities and reports to the State Congress under a constitutionally autonomous mandate, funded solely by public budget.

Ownership category

akta.pro rank

Product category

Government Auditing / Public Sector Fiscal Oversight

NAICS

Executive and Legislative Offices, Combined (921140)

SIC

Services-Engineering, Accounting, Research, Management (8700)

akta.pro industry

PRIMARYBPAIAAAF

National Statistics & Census Administration

Business & Public Services/Public Sector & Government Administration/Central/Federal Government Administration

Keywords

• Public sector auditing
• Fiscal oversight services
• Government accountability
• Public account review
• Government transparency compliance

Headquarters

HQ city

Aguascalientes

HQ country

Mexico

HQ region

Latin America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Infrastructure, Technology or R&D, Others

Distribution channels3 records

Marketing channels3 records

Core offering

OSFAGS is the state-level superior audit body of Aguascalientes, Mexico, responsible for reviewing and auditing the public accounts of state agencies, municipalities, and public entities. It operates as an autonomous auxiliary body of the State Congress, executing the Annual Audit Program, investigating administrative responsibilities, issuing compliance opinions, validating tax collection figures, and overseeing accounting harmonization. Its services are rendered as a constitutional public function rather than a commercial product.

Product overview

OSFAGS (Órgano Superior de Fiscalización del Estado de Aguascalientes) is a government auditing institution that operates as a single integrated service rather than a platform with separate products. The organization provides fiscal auditing and public account review services to government entities. Its core offerings include audit programs (Programa Anual de Auditorías), public account reviews (Cuenta Pública), administrative responsibilities coordination, transparency obligations management (Plataforma Nacional de Transparencia), and the Sistema Estatal de Fiscalización. The institution also manages the Sistema de Evaluación del Desempeño for budget program evaluation and provides a complaints/denunciation system for reporting irregularities.

Differentiator

Problem solved

Functional benefit

Products and services

• Programa Anual de Auditorías (Annual Audit Program) Statutory annual plan specifying the audits, visits, and inspections to be performed by OSFAGS on state agencies, municipalities, and public entities within Aguascalientes. Used to communicate the institution's oversight agenda to the State Congress and audited entities.
• Cuenta Pública — Revisión y Fiscalización (Public Account Review and Fiscalization) Review, audit, and fiscalization of the annual Cuenta Pública submitted by state agencies and municipalities. Delivers findings, observations, and recommendations to the H. Congreso del Estado de Aguascalientes for legislative review.
• Denuncia (Complaints and Whistleblowing System)

Segments1 record

Ideal customer profiles1 record

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Five partnerships are on record, tiered core.

• Sistema Estatal Anticorrupción de AguascalientescoreStrategic or Co-development PartnerPartner within the state-level anti-corruption system. Collaborates on anti-corruption efforts and administrative responsibility investigations in Aguascalientes.
• Sistema Nacional AnticorrupcióncoreStrategic or Co-development PartnerNational anti-corruption system that coordinates with state audit institutions on anti-corruption policies and fiscal oversight standards.
• Auditoría Superior de la FederacióncoreStrategic or Co-development PartnerFederal supreme audit institution. Collaborates on fiscal oversight of federal resources at the state level and coordinates through collaboration and coordination agreements for public resource auditing.
• Sistema Estatal de FiscalizacióncoreStrategic or Co-development PartnerState-level fiscal system with integrated policy, statutes, and working group structure. OSFAGS participates as a core member with other state audit and oversight entities.
• H. Congreso del Estado de AguascalientescoreStrategic or Co-development PartnerThe State Congress is the governing body that OSFAGS serves as an auxiliary body. Delivers audit reports, account results, and recommendations for legislative review.

Recent moves6 records

Expansion highlights3 records

Direct peers

• Órgano Superior de Fiscalización del Estado de México (OSFEM): State-level superior audit body of the Estado de México. Performs the same statutory role as OSFAGS — auditing state and municipal public accounts — making it a direct functional peer in the Mexican state audit system.
• Auditoría Superior del Estado de Guanajuato: State-level fiscal audit institution of Guanajuato. Audits public accounts and evaluates government programs with a similar mandate to OSFAGS, making it a comparable state-level peer.
• Auditoría Superior del Estado de Puebla: State-level audit institution of Puebla. Conducts public account audits and administrative responsibility reviews, mirroring OSFAGS's mission at a comparable scale in another Mexican state.
• Auditoría Superior del Estado de Jalisco (ASEJAL): State-level audit institution of Jalisco. Conducts financial, performance, and public-works audits of Jalisco's government entities, structurally identical to OSFAGS's mandate.
• Órgano Superior de Fiscalización del Estado de Querétaro: State-level audit body of Querétaro. Performs fiscal oversight of state and municipal public accounts with the same legal mission as OSFAGS, providing a comparable peer within the same national framework.

Broad incumbents

• Auditoría Superior de la Federación (ASF): Mexico's federal supreme audit institution. Directly comparable as a higher-tier fiscal oversight body auditing public accounts; serves as an institutional counterpart and partner to OSFAGS on federal resource oversight at the state level.
• Secretaría de la Función Pública (SFP): Federal anti-corruption and oversight agency. Comparable to OSFAGS at the federal level for ethics, transparency, and administrative accountability, with overlapping responsibilities in fiscal oversight and anti-corruption enforcement.

Others

• Tribunal de Justicia Administrativa del Estado de Aguascalientes: State administrative court that adjudicates administrative responsibility cases arising from OSFAGS's investigations. Part of the same anti-corruption and accountability chain that OSFAGS feeds into.
• Sistema Nacional Anticorrupción: National coordinating body for anti-corruption policy in Mexico. OSFAGS is a core partner within this system; it is comparable as an institutional stakeholder that sets standards and coordinates anti-corruption efforts OSFAGS participates in.
• H. Congreso del Estado de Aguascalientes: State legislature of Aguascalientes and OSFAGS's parent/governing body. Comparable as the institutional counterpart that receives OSFAGS's audit reports and approves public account resolutions.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat2 records

Key risks5 records

Key highlights5 records

Customer concentration

• Facebookfacebook.com/profile.php
• LinkedInlinkedin.com/company/osfags

Revenue estimate

Valuation estimate

Number of profiles

Profiles16 records

Funding overview

Funding rounds

Investors

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M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about OSFAGS