Ordinance on the Regulating of Competences for the Signing of Instructions

1. Authorization of Payments from the State Treasury and Institution or Operational Funds is the responsibility of

a. *For all departments, institutions, and operations: the Head of the Office, and in their absence, the Deputy, and if the Deputy is unavailable, the Secretary General;

b. For the Cantonal and District Council as well as the State Chancellery: the State Clerk, and if they are unavailable, the Second State Clerk;

c. For the Government Council: the President, and in their absence, the Vice President;

d. For judicial authorities: the President, and if they are unavailable, the Court Clerk.

2. The same authority applies to the authorization of income and revenue, as well as for internal accounting documents.

3. In cases of doubt, the Department Head or the President of the Supreme Court designates the persons authorized to issue instructions.

1. The authorized signature rights for postal checking and banking transactions remain unaffected by this regulation.

1. Deputy signatories authorized to act as representatives shall sign only in the event of the absence of the authorized officer, i.e., due to vacations, illness, or military service.

1. For the authorization of expense receipts and other personal expenditure documents of authorized signatories according to § 1, the following are responsible

a. * for the heads of departments and secretaries-general: the head of the directorate;

b. for the president of the government: the vice-president;

c. for the presidents of the courts: the director of justice.

1. The authorization documents (expenditures, revenues, or income) must be signed by the authorized signatory.

2. The use of facsimiles is prohibited.

3. The signature must be placed next to the authorization stamp.

1. The Authorizing Officer confirms the correctness of the instruction with a signature. Before signing the order, they must ensure that the document has been verified as materially, formally, and arithmetically correct, and that the expenditure is appropriate and justified.

1. Documents whose material, formal, and arithmetic accuracy is not confirmed on the document itself must not be executed, even if they bear the signature of the authorized official.

1. The official confirming the material accuracy of a document must verify that the services invoiced correspond to the order in terms of quality, standards, prices, surcharges, and deductions, and that they have been correctly executed.

2. For payments that are not in exchange for a service (e.g., subsidies, non-repayable contributions), the material review must be conducted based on laws, regulations, executive council decisions, or rules. These legal foundations must be noted on the document.

3. The confirmation of material accuracy also explicitly affirms the existence of the necessary credit.

4. The official confirming the formal accuracy must check whether the documents are properly prepared. Proper preparation includes correct dating, specifying the recipient, clear description of the service, and information about the purpose of use.

5. The official confirming the arithmetical accuracy must verify all calculations, including the recalculation of value added tax surcharges, cash and trade discount deductions.

6. The material, formal, and arithmetical accuracy of the documents must be confirmed by the official's signature directly on the document.

1. Advance payments shall generally be made up to 90% of the work performed upon the request of the company and against proof of performance.

2. Partial billing in construction should be avoided due to the risk of double payments.

1. All payment instructions must be executed in a timely manner to ensure that no cash discounts or rebate deductions are forfeited and that no interest on late payments is incurred. In any case, subject to proper contractual performance, they must be forwarded for execution by the departments within 4 weeks of receipt.

1. This decision shall come into effect on March 1, 1972, and shall supersede all provisions that conflict with it. It is to be published.