State Administration Act (StVG) - Scope (STVG)

1. This law regulates the state administration, insofar as other laws do not contain differing provisions.

2. State administration includes

a) Government and its subordinate authorities and offices;

b) Parliamentary services;

c) Independent public-law institutions. Specific legal provisions remain reserved;

d) Private entities, insofar as they are assigned state tasks.

3. This law is applied appropriately to courts and other judicial authorities, insofar as they do not act in a judicial capacity.

1. The state administration fulfills its duties lawfully, appropriately, and proportionately.

2. It operates economically within the framework of the law.

3. Its bodies act independently within their scope of authority. They collaborate on joint tasks and coordinate their activities across departments.

1. The state administration keeps facts secret that are confidential by their nature or by special provision.

1. The state administration supports the Cantonal Council in the exercise of its powers.

1. The government submits reports, proposals, and drafts to the Cantonal Council on its own initiative or at the request of the Council. The essential consequences and intended effects must be apparent from the message accompanying legislative and decree drafts.

1bis. In cases of proposals with the force of law, the government also presents the main outlines of the contemplated associated regulatory law within the message to the Cantonal Council, if the regulation is of significant importance.

2. The government reports annually to the Cantonal Council on the status of

a) the processing of approved parliamentary motions;

b) the fulfillment of assignments from the Cantonal Council based on proposals and reports.

1. The government submits an annual report to the Cantonal Council.

2. The annual report includes details particularly on

a) significant political issues;

b) state activities and their planning and management;

c) the results of government controlling;

d) significant issues related to organizations with cantonal involvement.

3. The Cantonal Council acknowledges the annual report.

1. The government shall annually submit a report to the cantonal council concerning the existing and the status of the planned interstate agreements that hold constitutional or legal status or are of general interest in the field of interstate relations.

1. The parliamentary services include the council service and the parliamentary commission service.

2. The parliamentary services are directly accountable to the body of the Cantonal Council to which they are subordinate.

3. They are administratively assigned to the State Chancellery.

1. The Parliamentary Services shall fulfill the following duties in particular

a) Ensuring the operation of the Council;

b) Managing business and keeping minutes for

1. the Presidium of the Cantonal Council;

2. the commissions and representations.

c) Providing procedural, legal, and factual information to the bodies and members of the Cantonal Council;

d) Delivering consultation documents to the members of the government and the state secretary;

e) Informing the public about matters concerning the Cantonal Council, Presidium, commissions, and representations.

1. The Council Service fulfills the tasks assigned to the parliamentary services, unless the parliamentary committee service is responsible according to this decree or the rules of procedure of the Cantonal Council.

2. The Council Service acts according to the instructions and under the supervision of the Presidium of the Cantonal Council.

1. The Parliamentary Committee Service supports the committees as well as the delegations in inter-cantonal and international parliamentary bodies, in particular through

a) Management;

b) Minute-taking;

c) Provision of procedural, legal, and factual information;

d) Provision of documentation.

2. The Parliamentary Committee Service acts according to the instructions and under the supervision of the competent committee president.

1. For the establishment, termination, and structuring of the employment relationship, the following are responsible

a) the Presidium of the Cantonal Council for the head of the Parliamentary Services. The State Secretary submits the proposal;

b) the head of the Parliamentary Services for the other staff members of the Parliamentary Services.

1. The Presidium of the Cantonal Council and the Secretary of State agree, prior to the preparation of the budget, on which supporting services the State Chancellery will provide in the area of parliamentary services.

2. The State Chancellery makes the documents and data required for the performance of its duties available to the parliamentary services in electronic form.

1. The financial oversight is responsible for the administration and minute-keeping for the commission in charge of handling financial matters as per the rules of procedure of the Cantonal Council.

1. The administration and minute-taking for a non-permanent commission may be delegated by the Presidium of the Cantonal Council, in agreement with the head, to an employee of the relevant department.

2. The relevant department provides information to members of the Cantonal Council.

3. Within the scope of its mandate, the commission may request the hearing of employees and the inspection of files from the relevant department. The department has the right to comment on the result of an inquiry. In cases where files fall under official secrecy, the commission reviews them through a delegation.

1. The government is a collegial authority.

1. The government consists of the members of the government council and, with an advisory vote, the state secretary.

2. Members of the government council and the state secretary take an oath or make a solemn affirmation before the cantonal council at the beginning of each term of office together.

1. Members of the government generally do not belong to the Federal Assembly. Simultaneous membership in the government and the Federal Assembly is permissible for a maximum of 12 months until the end of the respective cantonal term of office.

1. The President of the Government is the chairman of the government.

2. The deputy is the President of the Government from the previous year. The other members of the government council follow as deputies in the order of their initial election. In the case of simultaneous election, the higher age is decisive.

1. The Government Council is the head of a department.

1. The Government

a) ...

b) directs the state administration;

c) ensures leadership in extraordinary situations;

d) determines the organization of the state administration, insofar as it is not established by law;

e) allocates personnel to departments and central services;

f) conducts the elections assigned to it by law;

g)* appoints the representation of the state in intergovernmental and non-governmental institutions. Articles 94i to 94l of this ordinance remain reserved;

h) fulfills other tasks assigned to it by law.

1. The government plans and directs state activities.

2. It oversees the fulfillment of state responsibilities.

1. The government shall decide on the priority planning by the end of the first year of office. This planning includes the strategic goals and strategies for state activities over the next ten years.

2. The Cantonal Council acknowledges the priority planning.

1. The government prepares the annual Task and Finance Plan.

2. The Cantonal Council approves the Task and Finance Plan.

**1. Task and Financial Plan**

The Task and Financial Plan contains the information necessary for the medium-term planning and management of government activities. It also considers

a)* the developments in the environment, the financial policy framework, and the perspectives of the canton;

abis)* the performance areas relevant to achieving the strategic goals of the focus planning and an assessment of their impact on resources;

b)* ...

bbis)* the prioritized investment program;

c)* for the three calendar years following the budget

1.* revenue and expenses of the profit and loss account as well as income and expenditures of the investment account;

2.* legislative projects and their consequences for the profit and loss account and the investment account.

d)* ...

1. Government Controlling Includes the Review of

a) the achievement of the goals established in the priority planning;

b) ...

c) the implementation of legislative projects;

d)* the implementation of projects commissioned by the government.

1. Departments and the State Chancellery have department strategies for the strategic planning and management of their task fulfillment.

2. They revise the department strategies every four years based on priority planning.

3. The government approves the department strategies.

1. Departments and the State Chancellery ensure departmental controlling within their areas of responsibility in accordance with the government's directives.

2. The review extends to the activities of the offices and the implementation of the projects of the departments and the State Chancellery.

3. Departments and the State Chancellery report the results to the government.

1. The government periodically reviews, based on a review program, the necessity, constitutional conformity in the allocation of tasks to the cantons and municipalities, as well as the effectiveness, efficiency, and sustainability of laws and interstate agreements with the force of law, as well as related regulations (regulatory control).

2. It submits to the Cantonal Council at least once per term of office

a) the review program of the regulatory control for resolution;

b) a report on the results of the regulatory control and the measures initiated.

1. The government represents the canton in dealings with the federal government, unless the Cantonal Council has exclusive jurisdiction.

2. It may enter into program agreements with the federal government for one or more years or delegate this authority to the competent department. It periodically informs the Cantonal Council about the conclusion of program agreements and their implementation.

3. In subordinate matters, offices communicate directly with federal agencies.

1. The government collaborates with other cantons and foreign countries.

2. It may conclude contracts and regulatory agreements

a) within the scope of its administrative and legislative powers;

b) for the mutual delineation of responsibilities;

c) concerning the granting of reciprocity;

d) regarding the use of state facilities by individuals residing or based outside the canton. The financial powers of the Cantonal Council remain reserved.

3. In subordinate matters, departments communicate directly with authorities of other cantons and foreign countries.

1. The government represents the canton in dealings with municipalities, unless the departments or other agencies are authorized by law.

2. In subordinate matters, agencies communicate directly with the municipalities.

1. The Secretary of State

a) directs the official business of the government, participates in its deliberations, and is responsible for maintaining the minutes;

b) submits applications to the government on matters within the scope of the State Chancellery and represents its decisions on these matters in the Cantonal Council;

bbis) ensures the controlling within the State Chancellery;

c) is responsible for public relations;

d) heads the State Chancellery.

2. The government, in agreement with the presidency, regulates the substitution [or deputies].

1. The department is divided into offices and institutions.

2. Offices and institutions are divided into divisions.

3. Divisions can be consolidated into main divisions and divided into sub-divisions.

1. The General Secretariat is assigned to the department as a central staff office.

2. The government may assign staff offices to the line organization. These can be structured into services.

1. The competent department

a) conducts the elections for which it is responsible;

b) issues decisions in administrative proceedings and resolves administrative disputes, provided no other authority is competent;

c) represents the government in administrative proceedings and in proceedings of administrative jurisdiction.

1. The department is represented by the head of the department.

2. If he/she is unable to attend, another government councilor designated by the government shall take his/her place.

1. The government designates a deputy department for each department.

1. The heads of the respective departments shall act on behalf of their departments.

2. The superior department shall arrange the deputization.

1. The government may authorize employees, through regulation, to act on behalf of the department or another agency in specifically designated matters.

1. The Secretary-General

a) directs the General Secretariat;

b) is responsible for the department's administration;

c) ensures the personnel services of the department;

d) manages the preparation of the department's budget;

e) ensures the department's controlling;

f) oversees public relations;

g) fulfills other tasks assigned to him by the head of the department.

2. He represents the head of the department, unless otherwise stipulated by legislation.

1. The government may, notwithstanding the standard organization of state administration, establish project-based organizational forms.

1. The official notary and the commercial register fulfill the tasks assigned to them by legislation.

2. The government determines the responsibility for the administration of the official notary and the commercial register by regulation.

3. ...

4. The cantonal supervisory authority for debt enforcement and bankruptcy exercises supervision over the commercial register.

1. The State Chancellery is the staff office of the government and the cantonal council.

2. It is subordinate to the government, and in matters concerning the cantonal council, to the presidency.

1. The State Chancellery assists the government and the cantonal council by

a) Preparing meetings;

b) Providing opinions on legislation and administrative organization, as well as on general constitutional, governmental, and administrative law issues;

c) Coordinating administrative activities, as well as inter-cantonal and cross-border cooperation;

d) Engaging in general public relations work;

e) Issuing the official gazette and statutory collection, as well as other publications;

f) Fulfilling protocol duties;

g) Managing general secretarial tasks;

h) Performing other tasks assigned to it.

1. The provisions of this law regarding the organization of the departments shall be applied accordingly.

1. The Conference of Secretaries-General includes

a) the State Secretary as President;

b) the Secretaries-General.

2. The Conference of Secretaries-General addresses coordination issues of the state administration.

3. The State Chancellery manages the secretariat.

1. The Service for Political Planning and Controlling is the specialized agency of the government for planning and management of state activities.

2. The Service for Political Planning and Controlling

a) develops, following the directives of the government, the foundations for priority planning and its implementation;

abis)* coordinates the revision of departmental strategies;

b) performs tasks of government controlling as directed by the government;

bbis)* coordinates the execution of regulatory controlling;

c) proposes effectiveness evaluations to the government, ensures their execution, and reports on the results;

d) maintains an overview for the government of

1. the approved parliamentary initiatives;

2. the mandates from the cantonal council derived from proposals and reports;

3.* the current status and planned interstate agreements that have a constitutional or legal status or are of general interest in the field of interstate relations;

e) advises departments and the state chancellery in fulfilling their controlling tasks.

1. The Financial Control is the highest technical body of financial supervision of the Canton. It supports

a) the Cantonal Council in exercising oversight over the state administration and the courts;

b) the government and the departments in exercising oversight over the state administration.

2. The Financial Control is technically independent and autonomous. In its auditing activities, it is exclusively bound by the Constitution and the law.

3. The Financial Control is administratively assigned to the Department of Finance.

1. Subject to specific legal provisions, the following are subject to financial supervision by the financial control

a) the Cantonal Council;

b) the State Administration;

bbis) the cantonal office for data protection;

c) the courts and other judicial authorities;

d) the independent public-law institutions of the canton.

2. The financial control also exercises financial supervision where an own audit office is appointed by law or statutes. It coordinates its activities with other bodies that perform auditing tasks.

3. The financial control may conduct audits, in agreement with the competent department, at organizations and individuals who receive state contributions or are entrusted with state tasks.

1. The Financial Control communicates directly with

a) the relevant bodies of the Cantonal Council;

b) the government;

c) the courts;

d) the entities under its supervision.

1. The government elects the head of financial auditing.

2. It may terminate his employment relationship in the event of a breach of official duties or professional inadequacy.

3. The election and termination of the employment relationship require the approval of the presidency of the cantonal council.

1. The head of financial control hires the necessary personnel within the framework of the budget approved by the Cantonal Council and issues orders relating to the employment relationship.

1. The financial control authority may engage experts if the fulfillment of tasks requires special expertise or cannot be ensured with regular personnel.

1. The financial control prepares its section of the budget independently. The government includes the credit requests of the financial control in the budget draft for the cantonal council. The financial control executes the budget under its own authority while properly observing the general provisions regarding financial management.

1. The financial control conducts its activities in accordance with the provisions of this decree and recognized principles.

2. It must not be assigned any executive tasks.

3. It establishes an audit program annually and informs the competent commission of the cantonal council and the government.

1. The financial supervision of financial control encompasses the examination of regularity, legality, economic efficiency, and frugality.

1. The Financial Audit Authority is responsible for examining the entire financial budget of the state, particularly for

a) the annual audit of the state accounts and the accounts of independent public-law institutions, as well as periodic audits of the accounts of state administration departments;

b) the audit of internal control systems;

c) conducting system audits and project audits;

d) audits commissioned by the federal government.

1. The competent committee of the Cantonal Council, the government, and the departments may assign special audit tasks to the financial control and involve it as an advisory body in matters of financial oversight.

2. ...

3. The financial control can be involved in an advisory capacity by the government and departments

a) in matters of accounting and the organization of the accounting system;

b) in the introduction of personnel and accounting systems;

c) in the development of regulations concerning the financial budget.

4. It may refuse assignments if their fulfillment would impair the execution of the regular audit program.

1. The financial control authority shall communicate the essential results of its audit in writing to the audited entity, the relevant department, and the finance department.

2. When auditing courts, independent public-law institutions, as well as organizations and individuals outside the state administration, the results of the audit shall be communicated to both these entities and the relevant bodies of the state administration.

3. If the findings of the financial control authority indicate the necessity for immediate action, the financial control authority shall promptly inform the superior body of the audited entity.

4. When fulfilling special assignments under Article 42k of this decree, reporting shall be directed only to the commissioning body.

5. Reports of the financial control authority regarding the results of its audit are not accessible to the public under the Public Access Act of November 18, 2014.

1. The Financial Control submits an annual report to the competent commission of the Cantonal Council and the government on

a) the scope and focus of its audit activities as well as important findings and assessments;

b) the results of the audit of the state accounts.

2. It submits its audit reports pursuant to Article 42l of this enactment to the competent commission of the Cantonal Council.

1. If there are disagreements between the financial control authority and the relevant department, the competent court, or the management of the responsible autonomous public-law institution concerning identified deficiencies and their rectification, the government, the presidency of the relevant highest cantonal court, or the highest body of the autonomous public-law institution shall decide on the necessary measures. The financial control authority shall submit a request.

2. If no agreement is reached between the government, the presidency of the relevant highest cantonal court, or the highest body of the autonomous public-law institution and the financial control authority, the financial control authority shall inform the relevant commission of the cantonal council.

1. The financial control authority has the right to access data essential for the performance of financial supervision, including specially protected personal data, from the databases of the departments.

**1. Who is subject to supervision by the financial control supports it in the performance of its duties. In particular, upon request, the necessary documents are presented, and the required information is provided.**

**2. Decisions and orders of the Cantonal Council, the government, the courts, and the offices relating to the financial budget of the canton are to be submitted to the financial control without being requested.**

1. Serious Deficiencies and Those of Significant Financial Importance, Identified by the Departments Themselves, Must be Reported to Financial Control Without Delay.

1. The state's financial accounts shall be prepared in accordance with recognized accounting principles.

2. They shall provide clear, complete, and truthful information about the essential components and processes of the accounts. The offsetting of income and expenses is not permitted.

3. The state's financial accounts should be comparable with those of other public entities.

1. The balance sheet includes the assets and liabilities as well as the equity or the balance sheet deficit at the end of the calendar year.

1. Administrative Assets consist of the assets that directly serve the fulfillment of governmental tasks.

1. Financial assets consist of the assets that do not directly serve the fulfillment of governmental tasks.

2. They are valued and managed according to commercial principles.

1. Shareholder equity consists of general and specific equity.

2. Specific equity is capital that can only be accessed according to systematic guidelines. Extraordinary revenues are allocated to it if their immediate consumption is to be prevented.

3. The Cantonal Council decides on the formation of specific equity and the possibilities of access by a generally binding resolution.

1. The administrative account includes revenues and expenditures of a calendar year, which directly serve the fulfillment of governmental tasks.

2. It is composed of the income statement and the capital account.

1. The income statement includes revenue and expenses, including depreciation.

1. The Investment Calculation Includes

a) Investments and investment contributions that reach the threshold amount relevant for the general optional financial referendum[16];

b) Expenditures for state road construction;

c) Financing.

1. Administrative assets are depreciated systematically. Simultaneously with the resolution on investments, the depreciation schedule is determined. Additional depreciations may be provided for in the budget.

2. Depreciation is based on the amount of expenditures, the value stability of the investment, as well as existing and anticipated financial obligations of the state. Its duration should generally not exceed 25 years.

3. Loans and participations within the administrative assets are depreciated according to commercial principles.

1. A special financing is created by the allocation of state funds to a specific purpose.

2. It requires a legal basis.

1. Every expenditure requires a budget appropriation.

2. If there is no budget appropriation for an expenditure or it is insufficient, a supplementary appropriation is necessary.

3. Special appropriations are required for expenditures that reach the threshold amount applicable to the general optional financial referendum. The expenditures from special appropriations attributable to a calendar year are included in the budget.

1. A loan may only be used in accordance with its intended purpose and within the specified time frame.

2. Budget credits may be exceptionally reserved for one year. If significant implementation measures have already been taken, the reservation may be extended.

1. Essential expenditures for which no supplementary credit could be obtained, as well as expenditures directly offset by corresponding revenues in the same fiscal year, must be submitted to the Cantonal Council for approval as a credit overrun along with the state account.

2. Expenditures that exceed the annual allocation of a special credit are also treated as credit overruns.

1. To prevent imminent damage or in the event of unforeseeable events, urgent expenditures may be approved.

1. Benefits to third parties, to which there is a statutory legal entitlement, may be pledged and provided, even if the necessary credit has not yet been granted.

1. Benefits to third parties, for which there is a legal entitlement but a discretionary timeframe for the allocation is allowed, are assured subject to the granting of credit and allocated within the scope of the granted credits.

1. Benefits to third parties, for which there is no legal entitlement, may be granted and provided within the scope of the credits granted.

1. For the administrative accounting, an annual budget for the income statement and the capital expenditure statement is prepared.

1. The state tax rate shall be set such that the expenditure excess in the budget of the income statement does not exceed the estimated revenue of 3 percent of the basic tax. The utilization of equity capital is permissible, but the utilization of special equity capital is allowed only to the extent of the specified access possibilities.

2. The state tax rate can be reduced if the free equity capital exceeds the estimated revenue of 20 percent of the basic tax.

1. The State Account for a calendar year includes in particular

a)* the closing of the administrative account showing any deviations from the budget;

b) the reserved credits;

c) the balance sheet;

d) the accounts of the assets managed by the state.

1. The surplus income of the profit and loss statement is used to form free equity. It can also be used for additional depreciation.

2. The excess expenses of the profit and loss statement is charged to the budget of the year after next, insofar as it cannot be covered by free equity.

1. The Cantonal Council decides, subject to popular rights, on

a) the budget and supplementary credits;

b) special credits;

c) the approval of the state accounts, including budget overruns;

d) the use of the surplus revenue in the profit and loss account;

e) the acquisition and sale of real estate in administrative assets, insofar as the government is not responsible;

f) loans and participations in administrative assets.

**1. The Government Decides On:**

a) urgent expenditures and budget overruns;

b) acquisition and sale of real estate in the administrative assets, provided their price does not reach the threshold of the general optional financial referendum;

c) change in the purpose of administrative assets, provided no expenditure is associated therewith.

**2. It Oversees the Management of Financial Assets and Orders the Procurement of External Funds.**

**3. It Determines by Regulation the Competence of the Departments and the State Chancellery, as well as Other Offices in:**

1.* Preparation and execution of the budget;

2. Assurance and allocation of state contributions;

3. Assertion as well as deferral and waiver of state claims.

1. The canton may allow state tasks assigned to it to be fulfilled by organizations with cantonal participation.

2. Organizations with cantonal participation are

a) Autonomous public-law institutions and foundations according to cantonal law;

b) Autonomous public-law entities or inter-cantonal and international public-law institutions that the canton has joined;

c) Legal entities under the provisions of federal civil law, if the canton

1. Is the sole or significant shareholder; or

2. Is represented in the highest management body.

3. Regardless of their legal form, the following are not considered organizations with cantonal participation

a) Inter-cantonal directors' conferences;

b) International, inter-cantonal, and cantonal expert bodies such as commissions, committees, and working groups.

1. The government periodically publishes, at least once per term of office, an overview of the organizations with cantonal participation.

2. The overview contains information about the structure of the organization and the key figures of the participation.

1. The government establishes principles regarding the management and supervision of organizations with cantonal involvement (Public Corporate Governance) and reviews them periodically.

1. Subject to special legal provisions and international agreements.

1. The government sets out the decision-making foundations in a participation strategy for

a) future cantonal participation in organizations;

b) continuation, adjustment, or withdrawal of existing cantonal participation in organizations.

1. The government issues directives regarding the management and supervision to be exercised by the competent cantonal authorities.

1. The government decides on an ownership and membership strategy for each organization with cantonal participation. This strategy contains the political, social, economic, and entrepreneurial objectives that the canton pursues.

2. It is periodically reviewed and adjusted as necessary.

1. The government is responsible for participation controlling.

2. Participation controlling specifically includes the assessment of the cantonal participation in accordance with efficiency and effectiveness.

3. The government or the entity appointed by it designates the documents to be submitted by organizations with cantonal participation. Special legal provisions and international agreements remain reserved.

1. The assumption of office by members of the government in a supreme strategic governing body of an organization with cantonal participation requires

a) a legal basis or

b) approval by the Cantonal Council.

2. The approval pursuant to Sec. 1 lit. b of this provision is considered to be unlimited if a limitation is not expressly stipulated.

1. A member of the government may take a seat in the highest strategic management body without meeting the requirements set forth in Art. 94i para. 1 of this enactment, if

a) the canton newly participates in an organization, or

b) the organization has an urgent political governance need.

2. The government shall submit a seat taken pursuant to para. 1 of this provision to the cantonal council for approval if it lasts longer than two years and no legal basis for the seat is established within this period.

1. Article 7, paragraph 1, letter b of the Law on Administrative Jurisdiction of May 16, 1965, does not apply when members of the government take a seat in a highest strategic management body pursuant to Article 94i, paragraph 1 of this decree.

1. The election of the members from the Canton of St. Gallen to the University Council of the East - Eastern Swiss University of Applied Sciences, as well as the appointment of the President according to Art. 18 para. 2 letter a and para. 3 of the Agreement on the East - Eastern Swiss University of Applied Sciences dated February 15, 2019, requires the approval of the Cantonal Council.

1. The Government shall issue more detailed provisions by regulation, particularly on

a) its rules of procedure;

b) the organization and competence of the state administration;

c) the planning and management of state activities;

d) ...

e) ...

f) the financial budget, accounting, and financial control;

g) ...

1. Repealed are

a) the Act on the Organization and Administration of Municipalities and Districts (Organization Act) of December 29, 1947;

b) the Act on the Cantonal Financial Budget of June 17, 1929;

c) the Cantonal Council Resolution on the Authorization of the Executive Council for the Acquisition and Disposal of Real Estate of January 18, 1975.

1. The government determines the commencement of the enforcement of this law.

1. Employment contracts of employees of the Parliamentary Services entered into before the commencement of this decree shall continue under the provisions of this decree.