Ordinance on Financial Management and Accounting in the Justice Sector (FRJV) - Subject Matter (FRJV)

1. This regulation governs the financial and accounting affairs of the regional courts as well as the authorities administratively affiliated with the high court and the regional courts.

1. Unless otherwise provided by this regulation, the provisions of the cantonal financial budget law shall apply.

2. The Supreme Court shall issue the necessary directives for its implementation, particularly for the establishment of an appropriate internal control system (ICS).

1. The Higher Court prescribes the chart of accounts to the Regional Courts in consultation with the cantonal financial administration and divides it into accounts that are subject to global budgeting and into individual credits.

2. The Higher Court defines the products, objectives, and indicators for the task and financial plan integrated into the budget message (IAFP). The Regional Courts are responsible for the report and specific comments on the budget and the accounts.

1. The regional courts prepare their budget according to the instructions of the Higher Court, which are issued annually based on the directives for the cantonal administration.

2. The Higher Court reviews the budgets and makes the necessary adjustments.

3. It approves the budgets for submission to the Grand Council and communicates the approval decision to the regional courts and the financial administration.

1. The global balance and the underlying accounts according to the chart of accounts, as well as the individual credits, are binding for the regional courts.

2. The regional courts independently manage their credits. The authority to approve expenditures lies with the President. He or she may delegate the authorization for specific areas in writing to members of the registry or court office staff.

3. Exceptions are made for the conclusion of long-term contracts, which must be submitted to the higher court for approval.

1. The Regional Courts must adhere to the salary expenditure included in the budget. Exceptions are allowed for temporary appointments in accordance with Article 14, Paragraph 2 and Paragraph 5 of the Ordinance on the Cantonal Financial Administration.

2. The Regional Courts set rules for the authority responsible for determining individual salaries of employees (initial salary, annual salary adjustments, granting of performance and spontaneous bonuses) in their bylaws.

3. The determination of individual salaries must be carried out according to cantonal personnel law within the functional classes specified by the Supreme Court. A classification in accordance with Article 14, Paragraph 1 of the Personnel Ordinance requires the consent of the Supreme Court.

4. The Supreme Court reviews compliance with personnel-related regulations during the annual salary adjustments and initiates necessary amendments if needed.

5. The cantonal Personnel Office manages the payroll of the Regional Courts in accordance with cantonal personnel law for a remuneration to be defined annually in the budget. The Regional Courts are required to provide the necessary documentation to the Personnel Office and promptly report any relevant changes.

1. The regional courts must continuously and diligently monitor their credits.

2. Applications for credit reallocations and supplementary credits, as well as reports of credit overruns, must be submitted to the higher court before the budget deviation occurs.

1. Credits from accounts subject to global budgeting may be reallocated as needed, provided the global balance is observed.

2. Reallocations up to 10,000 francs are permitted to regional courts without any special procedure.

3. Reallocations exceeding 10,000 francs must be reported to the High Court. Those exceeding 20,000 francs must be submitted to it for approval.

4. An exceeding of the global balance, regardless of its amount, requires the approval of a supplementary credit by the High Court as well as by the Business Audit Committee of the Grand Council, which is generally only granted if special necessity and urgency are demonstrated.

5. No supplementary credit is required when the High Court, based on Article 15 of the Ordinance on the Cantonal Financial Household, can make reallocations of personnel expenses within the global budgets of all courts.

1. Exceedances of individual credits, which are directly related to substantive jurisdiction, are not subject to supplementary credit obligation.

2. Exceedances of other individual credits are not subject to supplementary credit obligation, provided they remain within the tolerance limit set out in Article 21, Paragraph 1, Letter a of the Financial Budget Act. They must be reported to the Supreme Court if the exceedance exceeds 20,000 Swiss Francs.

1. If expenditures requiring credit are made without a credit or if credit overruns occur without approval, these must be submitted to the Supreme Court along with the annual accounts for discharge.

2. To the extent necessary, the Supreme Court submits the discharge requests to the Grand Council.

1. The cantonal financial administration manages the accounts of the regional courts against a remuneration to be registered as internal billing.

2. The regional courts review, account for, and approve incoming invoices and forward them to the financial administration for payment and recording.

3. The same applies to accounting documents from case-related settlements, from which parties, their legal representatives, or any third parties may derive reimbursement or compensation claims.

4. For all payment vouchers, the regional courts must provide joint signatures.

1. The regional courts are permitted to maintain a cash box for the direct payment of witness fees and the settlement of small purchases.

2. The cash balance may not exceed 2000 Swiss Francs at the Regional Court of Plessur and 1000 Swiss Francs at the other regional courts.

3. The cash transactions must be recorded in accordance with the instructions of the financial administration. A cash report must be prepared on a quarterly basis for the cantonal financial administration.

1. The oversight of the receipt of court cost advances is entrusted to the regional courts. They reconcile the advance payment account quarterly with the financial administration and transfer the funds no later than when they exceed the amount of 200,000 Swiss francs.

2. The settlement of cases occurs, in coordination with the higher court, either upon notification of the decision or after the cost ruling has become final. The settlements must be submitted weekly to the financial administration. The financial administration monitors the receipt of payments and initiates necessary collection measures.

3. If fines or penalties are irrecoverable, the financial administration reports to the regional court for possible conversion into a substitute custodial sentence.

4. The financial administration is responsible for the administrative write-off of irrecoverable claims of the regional courts. For amounts exceeding 10,000 Swiss francs per case, the agreement of the respective regional court must be obtained.

1. The regional courts submit their annual accounts to the higher court according to its instructions no later than the end of January of the following year.

2. The higher court reviews the annual accounts and submits the audit results to the regional courts for their comments.

3. The higher court approves the annual accounts for the attention of the Grand Council and forwards them with its resolution to the cantonal financial administration no later than the beginning of April.

1. The mediation offices and conciliation authorities for rental matters are administratively affiliated with the regional court of the respective region.

2. The revenues and expenditures of the affiliated conciliation authorities form integral parts of the budget and annual accounts of the respective regional court. They are subject to the regulations applicable to regional courts, unless otherwise specifically provided hereafter.

1. The mediator shall report the budget figures for the mediation office and the conciliation authority for rental matters to the regional court within the period set based on the instructions of the higher court.

2. The regional court shall review the submissions, make the necessary adjustments, and decide on their inclusion in its own budget.

1. The conciliation authorities make their expenditures through the regional court, unless the authority to incur expenditures for specific areas is transferred to the conciliator in the agreement regarding administrative attachment.

2. The regional court supervises the credits allocated to the conciliation authorities. Any necessary reports of credit overruns, as well as requests for credit reallocations and supplementary credits, must be submitted to the superior court via the regional court.

1. The decision on the use of representation and the determination of the remuneration for part-time members is made by the mediator within the framework of the budgeted costs at their own discretion.

2. If the agreement on administrative affiliation provides for the employment of their own staff by the conciliation authorities, the determination of salaries at the commencement of employment and the decision on individual salary advancement require the approval of the regional court.

3. The same applies to other decisions made by the mediator in exercising the rights and obligations arising from the public-law employment contract, provided that their cost implications exceed the expenses budgeted for the conciliation authorities.

4. The payroll system of the conciliation authorities is processed through the respective regional court and the cantonal personnel office.

1. Insofar as the authorization for expenditures in certain areas is delegated to the mediator, they shall review and endorse the respective invoices before these are forwarded to the regional court for processing and accounting by the cantonal financial administration.

2. The mediator shall also review and endorse the per diem and expense statements of the part-time members of the conciliation authorities. These must be submitted to the regional court at least semi-annually for the disbursement of the compensations.

1. Court fee advances shall be maintained in a separate account administered by the Regional Court. The Regional Court shall promptly notify the Conciliation Authority of the receipt of fee advances.

2. Upon conclusion of the case, the Conciliation Authorities shall settle these accounts and submit the fee statement to the Regional Court for further accounting processing, which will forward it to the cantonal financial administration.

1. The Conciliation Authority for Equality Matters, the Notarial Commission, the Supervisory Commission for Lawyers, and the Expropriation Commission are administratively affiliated with the Higher Court.

2. The revenues and expenditures of the affiliated authorities form parts of the budget and the annual accounts of the Higher Court.

1. The Superior Court, in consultation with the cantonal finance administration, determines which accounts are maintained as individual credits for the affiliated authorities.

2. The remaining revenues and expenditures are recorded in the accounts of the Superior Court, which are subject to global budgeting.

1. The heads of the affiliated authorities submit the revenues and expenditures to be budgeted for their authority to the Superior Court within the designated timeframe.

2. The Superior Court reviews the submissions, makes the necessary adjustments, and decides on their inclusion in its own budget.

1. The affiliated authorities make their expenditures through the Supreme Court, which continuously monitors the utilization of the credits.

2. The Supreme Court may delegate the authorization for expenditures concerning the credits budgeted in favor of an affiliated authority entirely or partially to its chairperson. In such a case, the chairperson is responsible for adhering to the credits and must submit any requests for credit overruns to the Supreme Court prior to any budget deviations.

1. The chairperson of the affiliated authority is responsible for ensuring that the necessary documentation for accounting is submitted to the superior court in a timely and complete manner.

2. As far as the authorization for expenditures is delegated to the chairperson of the affiliated authority, they shall review and endorse the corresponding invoices before they are submitted to the superior court for the purpose of payment and accounting by the cantonal financial administration.

3. Additionally, the chairperson of the affiliated authority shall review and endorse the statements for the compensation of its members and the auxiliary personnel involved. These must be submitted to the superior court at least biannually for the issuance of compensations.

1. Advances on costs collected by the affiliated authorities are to be maintained in an account managed by the Superior Court. The Superior Court shall promptly notify the respective authority of the receipt of cost advances.

2. The affiliated authorities shall bill the parties involved in the proceedings for the costs they are to bear. They shall continuously forward the fee statements to the Superior Court, which shall prepare the necessary accounting documents and forward them to the cantonal financial administration for collection.

1. The Arbitration Authority for Social Insurance Matters submits the budget and the annual account to the Superior Court for approval within the designated deadlines.

2. The approved revenues and expenditures are included in the budget and the annual account of the Superior Court.

3. Otherwise, the provisions applicable to administratively affiliated authorities apply mutatis mutandis to the Arbitration Authority for Social Insurance Matters.

1. Subject to any differing special statutory regulations, the examination and approval of the annual accounts for 2024 falls within the jurisdiction of the High Court. In doing so, the legal bases that were in effect before the enactment of this regulation shall apply.

2. The accounting for the Notary Commission and the Supervisory Commission for Lawyers shall be conducted until December 31, 2025, in accordance with the existing financial supervisory regulations.