Art. 81 Municipalities Act of the Canton of Graubünden (GG) - 2. Financial Supervision a) Principle

1. The government assigns the department financial oversight over the municipalities.

2. As part of the financial oversight, it is specifically examined whether the principles of budget management and accounting in accordance with the Law on Financial Management of the Canton of Graubünden and the Financial Management Ordinance for the Municipalities are being complied with.

3. If these principles are not adhered to, the department orders the necessary investigations and proposes the necessary measures to the government.

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