181.100
LOC
CH-TI
CH-TI
**Art. 151 LOC Gemeindeorganisationsgesetz (LOC)**
LOC
Art. 151 LOC
1 Die Finanzverwaltung wird durch die Grundsätze der Gesetzmässigkeit, des finanziellen Gleichgewichts, der Sparsamkeit, der Wirtschaftlichkeit, der Kausalität und der Kompensation von Vorteilen sowie des Verbots der Zweckbindung der Einnahmen geleitet.
2 Die Buchführung muss eine klare, vollständige und wahrheitsgetreue Übersicht über die Finanzverwaltung, das Vermögen und die Schulden der Gemeinde ermöglichen.
3 Sofern der Staatsrat keine Ausnahmen bewilligt, erstreckt sich die Rechnungsperiode der Gemeinden vom 1. Januar bis 31. Dezember.
4 Der Staatsrat legt mittels Verordnung die Ausführungsbestimmungen zu diesem Titel fest.
Gerichtsentscheide zu dieser Bestimmung (10)
52.2021.445 · ti (art. 151 cpv. 1 LOC)
Municipality Official Loses Appeal Over 2019 Final Accounts Approval
Cited in the reasoning outlining the principles governing municipal financial management.
52.2021.445 · ti (art. 151 cpv. 2 LOC)
Municipality Official Loses Appeal Over 2019 Final Accounts Approval
Cited in the reasoning regarding the required clarity and veracity of accounting.
52.2021.445 · ti (art. 151 cpv. 3 LOC)
Municipality Official Loses Appeal Over 2019 Final Accounts Approval
Cited in the reasoning regarding the accounting period.
52.2017.29 · ti (art. 151 cpv. 1 LOC)
Appeal Concerning Regulatory Plan Variation and Credit Allocation for Public Park Design
Mentioned in the reasoning for rejecting the appeal regarding the credit, indicating the principle of legality, thrift, and economy in financial management.
52.2001.444 · ti (art. 151 LOC)
Municipality Appeal of Increased Betterment Contribution Rate for Road and Water Main
Cited among the provisions governing the decision regarding the rejection of the appeal.
52.2001.356 · ti (Art. 151 LOC)
Municipality Accounts Valuation Deferral Appeal
The case concerned the conformity of the final accounts with the requirement for a clear and accurate financial overview.
52.1996.149 · ti (art. 151 LOC)
Appeal Against Zoning Plan Annulment Due to Uneconomical Land Purchase Price
The main ground for rejecting the appeal was the violation of this article concerning municipal financial management principles, specifically the principle of economy.
52.1996.67 · ti (art. 151 LOC)
Contractor Appeal Against Arbitrary Award of Public Works Contract
Cited in the final enumeration of articles preceding the decision, likely related to public contracts or administrative procedure.
52.2003.38 · ti (art. 151 LOC)
Citizen Appeal Rejection Against 2001 Communal Financial Statement Approval
Cited in the preamble of the orders, concerning general principles of municipal financial management (mentioned in the reasoning's point 2.1. and 2.2.).
52.2021.445 · ti (art. 151 cpv. 1 LOC)
Municipal Councillor's Challenge to Financial Accounts Approval Rejected for Bad Faith
Cited in consideration 8 as the principle governing financial management.