1 State - People - Authorities - 15 Authorities - 151 Grand Council - Chapter One General Organization

1. The bureau is composed of the chairperson of the commission, the vice chairperson, and the general rapporteur member.

2. The bureau coordinates the work of the commission with that of the management commission.

1. The committee appoints a general rapporteur member at the beginning of the legislature and mid-legislature, for a duration of two years.

2. The general rapporteur member reports specifically on all matters related to the following subjects

d) financial planning.

3. The committee may appoint another rapporteur member for other matters to be addressed.

[2] 1 The commission generally meets

a) in the month of March to establish the budget calendar, set its own budgetary objectives, discuss the significance of the envelopes of different departments, and provide possible mandates to sub-committees;

b) in the months of April, May, June, September, October, and November to review the state of budget preparation and to examine the draft budget;

c) before the April session, or March in the year of general elections, to examine the accounts;

d) during the examination and follow-up of financial planning, according to a timetable agreed with the Council of State;

e) at the request of its office, a sub-committee, one third of its members, the management committee, or the Council of State.

2. Meetings intended, from a financial perspective, to examine the reports of the Council of State relating to the achievement of the objectives that it has set for entities exercising public tasks delegated by the State, and to examine how the Council of State exercises high supervision over these entities are held once a month, except for the months of July and August.

[3] 1 At the beginning of the legislative term, the committee appoints from among its members five subcommittees, each comprising at least two members.

1a Article 78 OGC is applicable.

1b When a member of a subcommittee is unable to attend a meeting, they arrange for their substitution preferably by a member of the committee's bureau, provided that their group is represented in the said bureau.

2. Commissioners may not sit on the same subcommittee for more than two consecutive legislative terms, unless an exception is decided by the committee.

3. Each subcommittee appoints, at the beginning of each legislative year, a chairperson-rapporteur, who is immediately eligible for re-election.

4. When appointing the subcommittee, as well as during the appointment of the chairperson-rapporteur member, the political affiliation of the head of the concerned department is taken into account to ensure balanced political representation.

1. Each subcommittee is responsible for overseeing a department from a financial perspective.

2. In particular, each subcommittee has the following duties in relation to the department it oversees

a) to examine the budget proposal;

b) to examine the accounts;

c) to examine, from a financial perspective, the reports of the Council of State relating to the achievement of objectives it has set for entities performing public tasks delegated by the State;

d) to examine, from a financial perspective, the manner in which the Council of State exercises high-level supervision over entities performing public tasks delegated by the State.

Each sub-committee may request the information that the committee has the right to obtain, in the same manner and according to the same procedure as the latter.

1. Each sub-commission shall meet as needed, but at least twice a year in the presence of the head of the department it oversees.

2. The president-rapporteur shall establish the agenda.

**1. Sub-commissions maintain minutes of their meetings.**

2. The minutes are prepared by the general secretariat of the Grand Council, unless an exception is decided by the chairwoman-rapporteur or the chairman-rapporteur.

3. These minutes include, in particular, the attendance, the proposals discussed, a summary of the essential points of the discussion, the decisions made, and the related votes.

1. For the session of the Grand Council dedicated to the examination of accounts, the subcommittees present to the commission a written report on the finances of the department they monitor.

2. They may also address the finances of the department they monitor in the report prepared for the session intended for the adoption of the budget.

3. The reports of the subcommittees are discussed in a plenary session and incorporated into the commission’s report, potentially after being amended.

1. This regulation shall enter into force immediately.

2. It shall be published in the Official Gazette and inserted into the Collection of Neuchâtel Legislation.