Ordinance on the Act on Outcome-Oriented Public Management (WoV-VO) - General Provisions (§ 3 WoVG) (WoV-VO)

1. This regulation applies to the entire scope pursuant to § 3 WoVG and, by analogy, to service providers subject to performance-oriented administrative management under specific legislation, insofar as such legislation does not provide otherwise.

1. The regulation shall apply mutatis mutandis to the court administration, the parliamentary services, the financial control, the Commissioner for Information and Data Protection, and the BVG and Foundation Supervision.

2. The Court Administration Commission, the Council Leadership, the Financial Control, the Commissioner for Information and Data Protection, and the Supervisory Commission of the BVG and Foundation Supervision shall determine the tasks assigned to the department and the government council in this regulation.

1. The government council's controlling encompasses the overall governmental processes of political planning, execution of the budget proposal, and business reporting.

2. The government council decides, upon the proposal of the finance department, on the appropriate structuring of the controlling system and on the necessary control measures regarding both the services and the available resources.

3. The finance department is responsible for the controlling of the government council.

1. The reporting on the legislative plan will be provided with the next plan.

2. The State Chancellery ensures uniform reporting.

1. The reporting on the integrated task and financial plan is conducted with the next plan.

2. It includes statements on goal achievement, an overview of deviations from the original planning, as well as an action plan.

1. The departments shall submit a semi-annual report on the results of their global budget to the government council, the financial control office, and the cantonal specialist and supervisory commissions.

2. The reports provide information on the degree of achievement of financial and performance goals. The semi-annual report includes a year-end forecast. In the event of deviations from the plan, the necessary corrective measures are indicated.

1. The Executive Council determines the areas of responsibility for each term of office.

2. It allocates these areas to the departments and outlines the services to be delivered annually based on the legislative plan and the integrated task and financial plan.

1. The State Chancellery prepares the legislative plan together with the departments.

1. The Department of Finance prepares the Integrated Task and Financial Plan together with the other departments.

1. The Department of Finance prepares the structure of the global budgets for the specialist committees (Section 88 quinquies of the Parliamentary Procedure Rules of the Cantonal Council) as well as the budget structure in conjunction with the departments.

2. The department responsible for the global budget represents the applications before the specialist committee.

3. ...

1. The government council submits each global budget, which begins a new global budget period, individually to the cantonal council for approval.

2. The message contains the following information in particular

a)* ...

b) the product groups with the associated objectives, indicators, and standards;

c) the products for each product group; and

d) the commitment credit or the surplus revenue target for the global budget period.

1. The Government Council issues directives to achieve the financial and performance-related budget targets.

2. The Department of Finance ensures the timely and appropriate progression of the budgeting process.

1. The Department of Finance prepares the annual report in conjunction with the other departments.

2. The departments are responsible for the completeness and accuracy of their data.

1. The Executive Council designates the department responsible for a matter, and in the case of cross-departmental matters, the lead department. The designated department ensures the proper planning, coordination, and implementation with other offices.

2. The State Chancellery conducts reviews of all government matters.

3. Departments with cross-departmental technical or process responsibility possess the appropriate authority to issue directives. The departments are informed. In the event of a conflict, the Executive Council decides.

1. The Coordination Commission collaborates, on behalf of the Government Council, in the planning, preparation, and execution of its affairs, prepares a uniform strategy on important issues, and reviews the implementation of the legislative plan.

2. The State Secretary chairs the meetings.

1. The objectives of the annual plan shall be defined in measurable and impact-oriented terms and linked to the necessary financial resources.

2. The annual plan shall be submitted to the government council for information.

3. ...

4. The first plan year from the integrated task and financial plan may replace the annual plan.

1. The head of the department manages the department through performance agreements. To the extent necessary, he or she possesses unrestricted rights to issue instructions, conduct oversight, and intervene personally within the framework of legislation.

2. The department secretariat assists the head of the department in managing the department.

3. The line supervisors manage their offices through performance agreements.

1. If services for a global budget are provided across departments, the government council decides on the allocation of performance and balance to the individual service providers.

2. If services for a global budget are provided by several offices within the same department, the head of the department decides on the allocation of performance and balance to the individual service providers.

1. The head of the department sets the performance-based and financial annual objectives, as well as the indicators and standards down to the product level, in the annual contract with their own service units and in agreements with public and private service providers.

2. Special legislation remains reserved.

1. The basis for chargeable costs for commercial activities is formed by the costs indicated in the product group accounting.

2. The costs in the product group accounting include

a) all expenses from the income statement;

b) internal allocations;

c) overhead costs; and

d) other adjustments between financial accounting and product group accounting.

3. In order to achieve market-appropriate prices, the governing council may increase the costs of the product group accounting by a surcharge. This surcharge is determined by the governing council when granting approval for the commercial activity.

1. Awarding Independent Services, It Must Be Contractually Ensured That

a) Objectives and results are measurable and verifiable, and are evaluated;

b) The required quality is achieved;

c) Legal protection is ensured.

2. The Executive Council decides on the awarding of partial services to third parties that exceed the amount of 100,000 Swiss Francs.

1. Independent services within the meaning of § 32 WoVG are defined as products or constitute a service unit that can be utilized by the recipient and is suitable as a cost unit (§ 11 WoVG). They are provided by third parties under their own responsibility.

1. Partial Services include a substantial contribution to an independent service that is provided under the responsibility of an agency by third parties. Mere assistance in performance is not considered a Partial Service.

1. The Executive Council shall determine the overhead costs and their allocation to the providers of government services annually.

1. The Executive Council periodically decides on the services to be obtained internally and on the transfer pricing.

2. The effort for internal accounting should be minimized. Lump-sum compensations should be provided whenever possible.

3. As creditable costs pursuant to § 33 paragraph 4 WoVG, the costs of product group accounting pursuant to § 20 paragraph 2 of this regulation shall apply.

1. In preparation for the resolutions of the government council, the department submitting the proposal invites those departments to provide their co-report that have a substantive connection to the matter.

2. The finance department is presented with all matters having financial implications for a co-report.

1. The Financial Department ensures an appropriate, legally compliant, and audit-proof accounting system.

1. The financial accounting comprises the income statement, the investment account, the balance sheet, the cash flow statement, and the appendix.

2. The management accounting is based on the income statement and the investment account. The income statement is supplemented with internal allocations and accrual costs.

3. The product group accounting provides information for each product group

a) on the financial side about the costs, the revenues, and the balance;

b) on the performance side about the objectives, the indicators, and the standards.

1. Capital expenditures exceeding 50,000 Swiss Francs for the same item shall be charged to the capital expenditure account.

1. Loss carryforwards pursuant to § 43 paragraph 3 WoVG are generally to be offset by future profit surpluses of the special financing within 3 years after the initial balance sheet entry.

2. The balance of assets and liabilities in the balance sheet results in the equity or the loss carryforward of the special financing.

1. The Government Council decides on the participation strategy and the principles of Public Corporate Governance upon the proposal of the Department of Finance.

2. The Department of Finance reports annually on the compliance with the guidelines as well as on the obligations of the canton arising from guarantees towards third parties and proposes any necessary measures to the Government Council.

1. ...

2. Losses or gains from the sale of properties acquired as a precautionary measure using funds from a special financing must be charged to or credited to this financing.

3. Assets that are not required for the fulfillment of public tasks are to be transferred from administrative assets to financial assets and revalued.

4. Assets are to be sold to third parties at market value, provided that no public interests justify a discount.

5. ...

1. The government council may approve the implementation of a special accounting model if legal, operational, or industry-specific requirements necessitate it.

1. The departments may independently manage their budget allocations, provided that the individual expenditure does not exceed the amount of 100,000 Swiss Francs or the amount and recipient are clearly defined.

2. The departments may fully or partially delegate their powers under paragraph 1 to their agencies.

1. Lease agreements require the approval of the Government Council or the Cantonal Council. The authority to incur expenses is determined by the total of the agreed annual lease payments.

1. Improvements to the balance requirements under § 58 paragraph 3 letters a) and b) WoVG are regarded as earmarked global budget reserves. The departments must provide justification for the allocation.

2. The earmarked global budget reserves under paragraph 1 may only be used for the originally intended project or services. If the project or service provision is partially or wholly forgone or funded by other means, the unused earmarked reserves will be dissolved in favor of the general state account.

3. The use of the earmarked global budget reserves must be approved in the supplementary credit procedure according to § 59 paragraph 4 letter c) WoVG.

4. Improvements compared to the balance requirement under § 58 paragraph 3 letter c) WoVG are allocated to the non-earmarked reserves by the executive council, provided the department can prove that it has achieved all product group targets. If the targets of a product group are not achieved, the corresponding improvements to the balance requirement generally expire.

5. The non-earmarked global budget reserves are used by the departments to cover unforeseen expenses and revenue shortfalls in fulfilling the service mandate. The use of the reserve must be approved in the supplementary credit procedure according to § 59 paragraph 4 letter c) WoVG.

1. The Executive Council shall transfer at the end of the global budget period

a) dedicated global budget reserves according to § 37 paragraph 1 in their entirety, and

b) non-dedicated global budget reserves according to § 37 paragraph 4 usually by half to the new global budget period.

2. Non-dedicated global budget reserves shall be dissolved and cannot be transferred to the new global budget period if the approved commitment credit is insufficient and an additional credit must be sought.

1. Any person who holds an obligation credit according to § 56 para. 1 lit. a) WoVG shall conduct an obligation credit control.

2. The obligation credit is to be settled gross, subject to paragraph 2bis, as soon as the project is completed and third-party contributions have been received, the project is abandoned, or no obligations have been entered into within 5 years after the decision of the Cantonal Council.

2bis. An obligation credit for small projects of the investment account does not need to be settled.

3. The government council approves the settlement.

1. The Office for Finance approves supplementary credits pursuant to § 59 paragraph 4 WoVG. Excluded from this are supplementary credits pursuant to § 59 paragraph 4 letter a, which exceed the amount of 100,000 Swiss francs.

1. The agencies must take all necessary organizational measures to manage administrative processes and activities effectively, efficiently, and securely, ensure the reliability of financial and management data, and comply with laws and regulations.

1. Each expenditure receipt must be approved by two persons designated by the departments.

2. Receipts concerning personal matters must be approved by the supervising authority.

3. The Finance Department defines the responsibilities of the authorized persons and establishes the procedure.

1. The offices ensure the completeness and accuracy of revenues with an appropriate control system.

1. The Financial Department regulates and oversees asset management and payment transactions.

1. The Department of Finance enters into debt obligations for the acquisition of medium- and long-term funds.

2. The Finance Office plans the treasury, procures short-term funds to maintain constant liquidity, and ensures the advantageous investment of financial assets.

3. The Government Council enacts regulations for the treasury.

1. The Executive Council decides on the acceptance of donations and legacies.

1. State contributions are granted as financial aid or compensation.

2. Financial aid is a monetary benefit granted to a recipient outside of the cantonal administration to support or promote services voluntarily provided in the public interest.

3. Compensation is a reimbursement intended to alleviate or offset financial burdens arising from the fulfillment of legally mandated tasks that are transferred to a recipient outside of the cantonal administration.

1. The amendments have been incorporated into the respective decrees.

1. This regulation shall enter into force on January 1, 2005, with the exception of the provisions listed in paragraph 2.

2. Sections 10, 11, 12, and 13 shall enter into force retroactively on July 1, 2004.

3. The right of objection of the Cantonal Council is reserved.