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OGVE.2018.19.Nr.36 • VB OW OGVE.2018.19.Nr.36 AI generated

Municipality's Failure to Implement Financial Budget Law Regulations

Case Number OGVE.2018.19.Nr.36
Court / Authority
Jurisdiction Switzerland · Canton of Obwalden (CH-OW)
Decision Date
Outcome Dismissed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The canton's Financial Budget Law mandates that municipal councils regulate specific areas, such as controlling, cost and performance accounting, internal control systems, and financial asset investments, through regulations. The municipality in question has failed to implement these required regulations since the Financial Budget Law came into effect, creating legal gaps. The governing council ruled that these gaps must be closed promptly, though the specific method, whether through revising the municipal charter or enacting a new regulation, was not determined in this decision.

Legislator headnote

Official

OGVE 2018/19 Nr. 36 Art. 89 KV Finanzhaushaltsgesetz des Kantons Obwalden; Gesetzgebung der Gemeinden; Regelungslücke im Gemeinderecht. Entscheid des Regierungsrats vom 21. August 2018 (Nr. 38). Aus den Erwägungen: 2. (…) Das Finanzhaushal

Keywords

AI generated
financial regulation implementing Regulation financial provisions budgetary rules municipal ordinances financial year

Cited Legislation

AI generated
Art. 89 KV
Art. 59 Abs. 4 FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
Art. 66 Abs. 3 FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
Art. 69 Abs. 1 FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
Art. 71 Abs. 1 Bst
1 FHG) oder Vorgaben über die Anlagen des Finanzvermögens (Art. 71 Abs. 1 Bst.
Art. 59 Art.66
Es sind dies zum Beispiel die Bereiche Controlling (Art. 59 Abs.
Art. 69 Art.71
3 FHG), internes Kontrollsystem (Art. 69 Abs.
Art. 71 Abs. 1 Bst. a FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
AI generated
OGVE.2018.19.Nr.42
Executive Council Approval of Municipal Budget Implementation Rules
OGVE.2014.15.Anhang.1.htm
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
VVGE.2005.06.Nr.3
Cantonal Executive Council's Power to Deny Approval of Municipal Regulations Violating Law
OGVE.2016.17.41.htm
Cantonal Government Review of Municipal Ordinance Repeals
OGVE.2016.17.Anhang.2
Cantonal Supervision of Municipal Enactments

Key legal questions extracted by Legislator

AI generated
Art. 59 Abs. 4 FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

Art. 66 Abs. 3 FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

Art. 69 Abs. 1 FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

Art. 71 Abs. 1 Bst. a FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

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Full text

Neue SucheOriginalOGVE-2018-19-36.htm

OGVE 2018/19 Nr. 36

Art. 89 KV

Finanzhaushaltsgesetz des Kantons Obwalden; Gesetzgebung der Gemeinden; Regelungslücke im Gemeinderecht.

Entscheid des Regierungsrats vom 21. August 2018 (Nr. 38).

Aus den Erwägungen:

2.

( )

Das Finanzhaushaltsgesetz des Kantons Obwalden verlangt, dass der Gemeinderat in einigen Bereichen die Einzelheiten in einem Reglement regelt. Es sind dies zum Beispiel die Bereiche Controlling (Art. 59 Abs. 4 FHG), Kostenund Leistungsrechnung (Art. 66 Abs. 3 FHG), internes Kontrollsystem (Art. 69 Abs. 1 FHG) oder Vorgaben über die Anlagen des Finanzvermögens (Art. 71 Abs. 1 Bst. a FHG). Dies wurde in der Einwohnergemeine X bisher nicht umgesetzt. Es bestehen demnach seit der Inkraftsetzung des Finanzhausgesetzes Regelungslücken in der Gesetzgebung der Einwohnergemeinde X. Diese sind zwingend in absehbarer Zeit zu schliessen. Ob dies auf dem Weg der Revision der Gemeindeordnung geschehen soll, oder ob dafür ein neues Reglement zu erlassen ist, ist nicht Gegenstand der vorliegenden Prüfung und kann daher offenbleiben.

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it Schlagworte kanton obwalden gemeinderecht Normen Bund FHG: Art.59 Art.66 Art.69 Art.71 OGVE 2018/19 Nr. 36