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610.1 FHG CH-OW

Art. 69 Financial Budget Act (FHG) - Internal Control System

Financial Management at the Administrative Level - Internal Control System
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Art. 69 FHG - Internal Control System · Internal Control System

1. The internal control system includes regulatory, organizational, and technical measures. The government council or the municipal council issues the corresponding directives after consultation with the financial control authority or the finance or business and accounting audit commission.

2. The management of the administrative units is responsible for the implementation, utilization, and monitoring of the control system within their area of responsibility.

← Art. 68 FHG - Risk Minimization Financial Budget Act (FHG) - Goals and Purposes Art. 70 FHG - Publication of a Financial Statistical Statement →

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Court Decisions Applying This Provision (2)

OGVE.2018.19.Nr.36 · ow (Art. 69 Abs. 1 FHG)
Municipality's Failure to Implement Financial Budget Law Regulations
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.
OGVE.2014.15.Anhang.1.htm · ow (Art. 69 Abs. 2 FHG)
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
This provision assigns the responsibility for the internal control system (IKS) to the heads of administrative units.