Purpose (DELDVFIN)

1. This Regulation governs the delegation of personnel and expenditure authorities within the Financial Directorate.

1. The Government Council is responsible for the appointment of management positions pursuant to Article 14, paragraph 1 of the Financial Directorate's Organizational Regulation[5] of October 18, 1995.

1. The Secretary General and the Heads of Departments are, subject to paragraph 4, responsible for the establishment and termination of employment relationships within their area of responsibility.

2. In the event of incapacity, the authority under paragraph 1 is assigned to the deputies.

3. Further delegation of the authority under paragraph 1 to subordinate organizational units is only permissible in the tax administration up to the level of the business unit.

4. The appointment to the following positions requires the prior consent of the Director of Finance

a) Deputy Head of Department,

b) Heads of business units and divisions of the offices,

c) **\*** Head of the State Personnel Branch of the Compensation Fund,

d) **\*** Staff leaders directly subordinate to the Head of Department.

1. Where employment law assigns responsibility to the Directorate, it is delegated to the Secretary General or the Head of Office.

1a The Heads of Office may delegate their powers under paragraph 1 to heads of departments or business units in an office regulation. The office regulation must be approved by the Director of Finance.

1b Where the personnel regulation assigns authority to the Heads of Office, they may delegate their powers to heads of departments or business units in an office regulation. The office regulation must be approved by the Director of Finance.

2. ...

3. The offices must submit applications for the classification of a newly created position into salary classes or for a change in classification (Art. 42 and 43 PV) to the General Secretariat for an opinion.

1. The Secretary General and the Heads of Departments may delegate the authority to sign documents for the establishment or modification of employment relationships, as well as for all personnel-related authorizations according to Article 4, paragraphs 1 and 1b, either in whole or in part, to the Head of the Personnel Office.

2. Rights and obligations arising from the employment relationship remain unaffected by the delegation of signing authority.

3. The delegation of signing authority shall be executed in writing with the consent of the Personnel Office. It requires the approval of the Director of Finance.

1. The Chief Financial Officer approves the following expenditures

a **\*** new one-time expenditures from 200,001 to 500,000 Swiss Francs

b new recurring expenditures from 50,001 to 100,000 Swiss Francs

c committed one-time expenditures from 200,001 to 1,000,000 Swiss Francs

d committed recurring expenditures from 100,001 to 200,000 Swiss Francs

1. The Secretary General and the Heads of Offices of the Finance Directorate authorize

a **\* new one-time expenditures up to 200,000 francs

b new recurring expenditures up to 50,000 francs

c committed one-time expenditures up to 200,000 francs

d committed recurring expenditures up to 100,000 francs

2. These authorization powers also extend to the deputies in the event of an absence.

1. The Secretary-General or the Director and the heads of offices may delegate their expenditure authorities, in whole or in part, within their respective areas of responsibility to the Deputy Secretaries-General or Deputies of offices or departments.

This regulation applies to all pending employment procedures at the time of its entry into force.

The Order of the Finance Director dated November 4, 1996, regarding the Appointment of Employees, as well as the Order of the Finance Director dated July 1, 1993, concerning Financial Authorities within the Finance Directorate, are hereby repealed.

1. This regulation shall come into force on February 1, 1998.