Duties of the Finance Directorate (ORVFIN)

1. The Financial Directorate

a) directs and coordinates the financial budget of the canton;

b) prepares for the government council the principles for financial policy, tax policy, personnel policy, organizational development, the use of information technology and telecommunications, and the state contributions system;

c) prepares legislation for the entire scope of its responsibilities;

d) advises and supports the specialized services of the directorates and the state chancellery in matters of finance, personnel, organization, information technology, telecommunications, and statistics as well as the state contributions system, develops cross-directorate measures, and heads corresponding inter-directorate coordination committees;

e) provides, in advance, a co-report on government council matters relating to the financial budget according to the provisions of financial budget legislation;

f) develops the budget as well as the task and financial plan;

g) is responsible for professional and technical budget management and prepares the annual report, the consolidated financial statements, and the corresponding projections;

h) executes the financial equalization and calculates and coordinates the burden equalization;

i) manages the treasury and insurance management of the canton;

k) handles the tax affairs;

l) is responsible for central personnel management;

m) is responsible for cross-directorate concerns in the areas of information technology, telecommunications, organizational development, and the state contributions system;

n) is responsible for the overall cantonal support and development of the New Administrative Management (NEF);

o) is responsible for cross-directorate tasks of public procurement;

p) manages interactions within its business sector with federal authorities and the bodies of inter-cantonal cooperation;

q) is responsible within its business area for planning, execution, and reporting regarding tasks and resources as well as risk management.

1. The Finance Directorate is divided according to the annex into the General Secretariat (GS FIN) and the following offices

a) Financial Administration (FA),

b) Tax Administration (TA),

c) Personnel Office (PO),

d) **\*** Office for Information Technology and Organization (KAIO).

e-f) **\*** ...

2. The General Secretariat and the offices are divided into further organizational units (departments, etc.) as needed.

3. Decentralized branches of the central administration are established for the following areas

a) Tax Assessment,

b) **\*** Tax Collection.

1. The Finance Directorate manages the holdings of the canton in companies and institutions that are allocated to it, in particular the canton's holdings in the Berner Kantonalbank AG (BEKB), Bedag Informatik AG, and the Bernische Pensionskasse (BPK).

2. It represents the canton in all matters concerning these companies and institutions. It ensures the timely information of the Council of State on significant issues and submits the necessary applications.

3. ...

1. The following permanent commissions, established by special legislation, are assigned to the Finance Directorate

a) **\*** the Evaluation Commission,

b) **\*** ...

c) the six Thatch Estimation Commissions.

2. The Government Council and the Finance Directorate may establish additional, non-permanent advisory commissions.

1. The Director shall head the Financial Directorate and decide all matters within the scope of responsibilities of the Financial Directorate, unless decision-making authority is transferred to the General Secretariat, an office, or another organizational unit by legislation or the rules of procedure.

2. The Director shall issue rules of procedure and shall detail therein the organization of the Financial Directorate, particularly

a) the structuring of the General Secretariat and offices into further organizational units (departments, etc.),

b) the assignment of individual tasks to the organizational units,

c) the authority of representation and the authority to sign,

d) the internal information dissemination,

e) the information dissemination to the public,

f) other questions concerning the organizational structure and workflow of the Financial Directorate.

3. The Director shall issue job descriptions for all employees directly subordinate to him or her and approve the regulations pursuant to Article 6, paragraph 2.

1. The Secretary-General and the Heads of Offices and equivalent organizational units are responsible for fulfilling the tasks of their organizational unit. They collaborate, as necessary, with the other organizational units of the directorate and administration as well as with external administrative bodies.

2. They establish in writing the tasks, competencies, and responsibilities of the employees and outline the organization and procedures of their organizational unit in a regulation, as far as the business regulations require supplementation.

3. These provisions apply mutatis mutandis to the Heads of organizational units within the Secretariat-General and the Offices.

1. The General Secretariat

a advises and supports the Director in the management of the Finance Directorate;

b reviews all transactions and applications submitted by the offices, as well as the companies and institutions of the Finance Directorate;

c coordinates the offices within the framework of the directives and objectives of the Director;

d assigns business to the offices where jurisdiction is undefined;

e conducts the co-reporting procedure with the involvement of the offices;

f, along with the competent offices, handles all matters that are of fundamental importance for financial policy;

g ensures the Finance Directorate's external communication, particularly with other directorates and the State Chancellery, the Executive Council, the organs of the Grand Council, and the authorities of the federal government and other cantons;

h coordinates matters of bilingualism and public information regarding the activities of the Finance Directorate;

i ensures communication with companies and institutions, provided this task is not assigned to an office;

k* prepares legislation within the Finance Directorate's area of responsibility, insofar as this is not assigned to an office, and supports the offices in their legislative tasks;

l* is responsible for the legal services of the Finance Directorate and those offices of the Finance Directorate without their own legal services, and supports the legal services of the offices in fulfilling their tasks;

m* processes complaints against office decisions and represents the Finance Directorate and the Executive Council in matters before cantonal and federal administrative justice authorities and courts, insofar as this task is not assigned to an office;

n coordinates and supports the offices in planning, implementation, and reporting on tasks and resources;

o manages the cantonal investments in privately organized companies and institutions unless this management is assigned to another directorate by government resolution or delegated to an office;

p* develops the budget, the program and financial plan, and the financial sections of the government policy guidelines;

q* assumes the role of service recipient for information and communication technology (ICT) services of the KAIO for the offices and itself;

r* handles planning, implementation, and reporting on tasks and resources, as well as risk management, in its area of responsibility.

1. The Financial Administration

a is the service and competence center for all technical and system-related issues of budget management;

b * supports the General Secretariat in the preparation of legislation in the areas of financial budget and fiscal equalization and issues the necessary technical and organizational directives;

c develops and coordinates cross-directorate measures in the area of technical and system-related budget management;

d leads cross-directorate and intra-directorate coordination committees in corporate accounting;

e addresses fundamental financial policy issues or participates in their resolution;

f manages and coordinates the operation and further development of the NEF, particularly regarding cross-governmental processes in the area of technical and system-related budget management;

g prepares the annual report and the consolidated financial statement, based on financial accounting, management accounting, and performance accounting, and prepares the forecast for the completion of the consolidated financial statement;

h manages the corporate financial accounting, consisting of the current account, investment account, and balance sheet;

i manages the corporate management accounting, consisting of cost and revenue accounting, contribution margin accounting, calculations, auxiliary accounts, and the balance sheet;

k manages the corporate performance accounting, consisting of products and product groups, performance recording and allocation, as well as performance billing;

l is responsible for treasury, executing payment transactions, and ensuring liquidity, and executes the purchase and sale of equity interests;

m * is responsible for the financial information system of the canton and coordinates the subsystems;

n operates an advisory and support service for all technical and system-related issues of budget management;

o ensures the professional and system-related training and further education of the staff of the financial services and the line managers in the area of budget management;

p * is responsible for the insurance management of the canton and for the centralized procurement of insurance services;

q executes the fiscal equalization and calculates and coordinates the burden equalization;

r coordinates the statistical affairs of the canton, ensures cooperation with statistical services outside the cantonal administration, maintains a cantonal statistics register, and compiles the financial statistics;

s manages in its business area the planning, execution, and reporting regarding tasks and resources as well as risk management.

1. The Tax Administration

a) handles all tax matters falling under the jurisdiction of the Directorate of Finance;

b*) is responsible for legal services and the preparation of legislation within its scope of activities;

c*) assesses and collects direct cantonal and municipal taxes, including church taxes, as well as inheritance and gift taxes;

d) conducts the assessment and collection of the direct federal tax on behalf of the federal government;

e) enforces the provisions concerning the withholding tax;

f) collects other revenues of the canton, insofar as the collection has not been assigned to other directorates or offices;

g) represents the canton in debt enforcement and bankruptcy proceedings;

h) represents the canton in assessment, legal remedy, and collection procedures;

i) compiles the tax statistics in collaboration with the Financial Administration;

k*) is responsible for the tax registration, tax assessment, and tax collection systems of the canton and coordinates the subsystems;

l) is responsible for the professional training of the members of the Estimation Commissions and submits the proposal for the election of their members;

m) manages cases of intestate estates;

n*) is responsible for the coordination of municipalities in the field of taxes and may, in consultation with the municipalities, provide services such as the management of tax and fee registers, as well as the collection of municipal charges;

o*) provides the competent authorities with the necessary tax data for the enforcement of federal law and special legislation, provided there is a legal basis for data transfer;

p*) manages in its scope of activities the planning, enforcement, and reporting concerning tasks and resources, as well as risk management.

2. The Tax Administration communicates directly with other tax authorities and the taxpayers.

1. The Personnel Office

a develops the foundations of the cantonal personnel policy and personnel development;

b develops and coordinates cross-departmental measures for the implementation of personnel policy and personnel development;

c prepares personnel legislation and ensures its uniform application as well as legal services;

d leads cross-departmental coordination committees in personnel matters;

e advises and supports the personnel services of the departments and the State Chancellery in all aspects of personnel work and personnel development and issues the necessary professional directives;

f develops and implements cross-departmental measures for the training and further education of personnel and coordinates the training of apprentices in the cantonal administration;

g addresses all cross-departmental issues in personnel matters;

h ensures the central disbursement of salaries for the personnel of the cantonal administration and the teaching staff, insofar as they are not managed by the responsible office of the Education and Culture Directorate, via the personnel information system;

i asserts claims for reimbursement within its area of responsibility and exercises rights of recourse;

k monitors the personnel and position budget of the canton;

l conducts statistical surveys in the personnel area;

m is responsible for the personnel information system of the canton and coordinates the subsystems;

n establishes the control procedure and the prerequisites for decentralized application or data entry in the personnel information system;

o ensures the connections of the canton to the Bernese Pension Fund;

p prepares the business of the evaluation commission and implements its resolutions;

q manages the planning, execution, and reporting regarding tasks and resources as well as risk management within its area of business;

r operates a contact point for personnel for questions related to career, leadership, and collaboration.

2. The cantonal personnel branch office of the equalization fund is administratively subordinated to the Personnel Office.

1. The KAIO assumes inter-departmental responsibilities in the following areas, insofar as specific legislation does not assign them to other bodies

a) ICT, including ICT security,

b) Information security,

c) Public procurement.

d-q) ...

2. It performs the tasks assigned to it by specific legislation, namely

a) In the area of digitalization and ICT: in accordance with the Ordinance of January 11, 2023, on Digital Administration (DVV),

b) In the area of public procurement: in accordance with the Ordinance of November 5, 2014, on the Organization of Public Procurement (OÖBV),

c) In the area of official registers: in accordance with the Act of March 10, 2020, on Central Personal Data Collections (Personal Data Collection Act, PDSG) and the Ordinance of January 20, 2021, on the Municipal Register Systems Platform (GERES V).

3. Additionally, it fulfills the following tasks

a) It addresses fundamental questions from the organizational area.

b) It is responsible for legal services and legislative preparation within its area of responsibility.

c) Within its scope of activities, it manages planning, execution, and reporting regarding tasks and resources, as well as risk management.

d) It collaborates with other authorities and communities within its area and represents the canton in professional organizations.

1. The KAIO ensures the basic ICT services. To this end,

a) it determines the requirements and designs the services,

b) it manages and coordinates the service providers,

c) it ensures the basic information security protection for the basic ICT services.

2. It procures

a) centrally services for the basic ICT services,

b) operating services primarily from external providers, with the exception of first-level support.

1. The KAIO supports the management and inter-directional bodies of digital administration. To this end,

a) it documents the standards and enterprise architecture of the cantonal authorities and further develops them,

b) it manages the portfolio of ICT applications, projects, and services of the cantonal administration.

2. It supports the users of ICT with information, training, and first-level support through a service desk and on-site.

1. The KAIO maintains central electronic personal data collections for the fulfillment of authorities' tasks, insofar as special legislation provides for this.

2. It provides additional digital services for administrative organizational units and other cantonal or municipal holders of public responsibilities based on performance agreements or public-law contracts.

1. The KAIO implements the legislation on the harmonization of official registers.

2. It may, on behalf of cantonal or municipal authorities, publish open-source software or open data (Art. 26 of the Law of March 7, 2022, on Digital Administration [DVG]) or support the authorities in doing so.

3. It issues technical directives on the use of the services it provides.

1. The Financial Directorate has the following executive positions

a) a Secretary General;

b) two Deputy Secretaries General;

c) *** four Department Heads.

2. The bylaws designate the other executive positions.

1. This regulation shall enter into force on January 1, 1996.