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610.1 FHG CH-OW

Art. 5 Financial Budget Act (FHG) - Mandatory and Discretionary Expenditures

General Provisions - Terms
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Art. 5 FHG - Mandatory and Discretionary Expenditures · Mandatory and Discretionary Expenditures

**1. An expenditure is considered binding if it:**

a. is prescribed in principle and in scope by a legal provision or court judgment;

b. is required for the fulfillment of a legally ordered administrative task;

c. necessarily results from the fulfillment of a contract approved by the competent authority;

d. is necessary for the preservation of value, contemporary maintenance, and conversion of existing building structures and their equipment;

e. is necessary for rental costs of premises serving the fulfillment of state duties;

f. is required to replace existing technical installations, devices, and systems that no longer meet the requirements.

**2. An expenditure is considered freely determinable if:**

a. the competent authority has relatively significant discretion regarding its amount, timing, or other essential circumstances;

b. a law qualifies the expenditure as freely determinable.

**3. The Cantonal Council can make final decisions on expenditures for information technology systems, facilities, and equipment within the framework of the budget.**

← Art. 4 FHG - Revenue, Expenditure and Investments Financial Budget Act (FHG) - Goals and Purposes Art. 6 FHG - Expenses and Revenue →

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Court Decisions Applying This Provision (9)

OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 1 Bst. d FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision defines costs for maintenance, upkeep, and renovation of existing buildings and their fittings as bound expenses.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 1 Bst. e FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision states that rental costs for premises used for state tasks are considered bound expenses.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 1 Bst. f FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision defines the replacement of existing technical equipment that no longer meets requirements as a bound expense.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 2 Bst. a FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision defines an expense as freely disposable if the responsible authority has considerable discretion regarding the amount, timing, or other essential modalities.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 2 Bst. b FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision states that an expense is considered freely disposable if a law qualifies it as such.
OGVE.2014.15.Anhang.1.htm · ow (Art. 5 Abs. 3 FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision concerns the approval of IT expenditures within the budget, which was re-adopted in the amendment.
VVGE.2009.10.Nr.5 · ow (Art. 5 Abs. 2 Bst. a FHG)
Rental vs. Purchase of State Property: Discretionary vs. Democratic Approval
Cited as the successor cantonal legal provision indicating new expenses when authorities have considerable discretion regarding amount, timing, or other essential modalities, which applies to purchase or construction decisions.
OGVE.2014.15.54.htm · ow (Art. 5 Abs. 1 Bst. d FHG)
Roundabout Construction as New Expenditure
This provision defines expenditures for the maintenance and modernization of existing buildings and their equipment as bound expenditures, which is relevant for determining whether the costs of renovating the intersection are subject to a referendum.
OGVE.2014.15.54.htm · ow (Art. 5 Abs. 2 Bst. a FHG)
Roundabout Construction as New Expenditure
This provision defines expenditures as discretionary if the competent authority has considerable freedom of action regarding their amount, timing, or other essential modalities, which is relevant for classifying the costs of the intersection renovation.