Ordinance on Financial Auditing and Management Supervision (VFG) - Jurisdiction (VFG)

1. The State Economic Commission examines, based on its own audits and the reports of the financial control, in particular

a) the execution of the constitution, laws, and ordinances by the Cantonal Commission, the administrations subordinate to it, and the autonomous public institutions included in the state accounts;

b) the state accounts and the entire financial budget of the canton;

c) the budget;

d) * the accounts of the autonomous public institutions included in the state accounts, with the exception of the Appenzell Cantonal Bank.

2. The Grand Council may assign it additional matters for examination.

1. The Governmental Economic Commission evaluates whether the governmental tasks are being fulfilled in a targeted, effective, and appropriate manner.

2. It conducts financial supervision according to the criteria of economy and frugality.

1. The State Economic Commission may, within the scope of its mandate

a) Examine desired records;

b) * Question members of the Standards Commission and employees of the state and its institutions;

c) Conduct inspections;

d) * Consult third-party experts.

2. The State Economic Commission shall be provided with all information necessary for its activities.

3. The responsible member of the Standards Commission and other superiors shall be informed of any examination of records, questioning, or inspection that has occurred. Complaints shall be discussed with the appropriate department heads, commissions, or offices. Those affected shall generally be given the opportunity to state their position to the State Economic Commission before it reports to the Grand Council.

1. The State Economic Commission shall annually report to the Grand Council on the past financial and accounting year.

2. It may report on specific findings within the scope of its audit activities as necessary.

3. In the absence of a written report, the State Economic Commission may report orally to the Grand Council through its President.

1. The Governing Commission, in agreement with the State Economic Commission, appoints an external audit body for external financial control.

2. The external audit body is available as a professional organ to the State Economic Commission and the Governing Commission.

3. It fulfills its duties independently and autonomously.

1. The external audit office examines the entire state's financial budget at reasonable intervals.

2. The committee of estates, in agreement with the State Economic Commission, establishes the annual audit program.

3. The committee of estates may entrust the external audit office with the examination of the financial budget of corporations and institutions supported by the state.

4. The external audit office reports to the committee of estates and the State Economic Commission.

1. The external auditing firm applies the professionally recognized principles of control and auditing techniques in its examinations.

1. The external audit office is entitled to request all pertinent information and the submission of all documents from the administrative offices, institutions, and courts, as well as from other institutions subject to audit, that it requires to perform its duties.

2. The entities subject to audit must grant the external audit office access to the records and provide any support necessary for the performance of its duties.

1. The Cantonal Council ensures the execution of internal financial and project control.

2. All necessary information and documentation must be provided to the financial and project control.

3. The State Economic Commission may submit requests to the Cantonal Council for orders to the financial and project control.

1. This regulation shall enter into force upon adoption by the Grand Council.