Regulations on Finance and Accounting, Debt Collection, and Back-payment Procedures of the Courts (Finanzreglement) - Central Accounting of the Courts

1. The accounting and financial management of the courts in accordance with § 5, sections 1 to 6 of the Court Organization Act, as well as the conciliation offices of the Civil Court and the Court of Appeals, are the responsibility of the courts' financial management. This department is affiliated with the Court of Appeals.

2. The financial management follows the provisions of the Financial Budget Act.

3. The courts' financial management prepares the annual financial statements for the individual courts. The individual courts decide on their approval and forward them to the Judicial Council.

4. Each court maintains its own petty cash fund. The courts may enter into agreements for the joint management of their petty cash funds.

1. Accounting in the Personnel Sector is carried out by the personnel department of a department in consultation with the Government Council.

1. The registries of the respective courts are responsible for the accounting of cost claims (fees, costs, fines, obligations, and fees) in the individual proceedings.

1. The accounting departments of the courts take over the collection of court claims for all courts following invoicing by the respective office, insofar as this is not assigned to other authorities.

2. The court council regulates the collection procedure and the engagement of the collection agencies of the canton through a directive and ensures the necessary agreements.

1. In accordance with § 44 of the Act on the Introduction of the Swiss Code of Criminal Procedure (EG StPO) of October 13, 2010, the Court Council assigns the Collection Office of the Department of Justice and Security to collect procedural costs, fines, penalties, and other financial obligations related to criminal proceedings in judicial criminal cases.

1. The courts may write off irrecoverable cost claims charged to their current account.

2. The Judicial Council establishes by directive the conditions under which write-offs can be made by the judiciary's accounting. Furthermore, it may issue general write-off principles. In the context of collections in criminal proceedings, the question is determined by the guidelines concerning the collection of legally enforceable unconditional fines, penalties, and procedural costs.

3. The administrative director of the Court of Appeals periodically reviews the write-offs made.

1. The accounting departments of the courts and the collection agency of the Justice and Security Department forward requests for waivers and consents to a composition agreement of legally imposed cost claims of the courts to the respective competent court.

1. Conversion of Penalties Following Unsuccessful Collection is Governed by the Guidelines for the Collection Agency of the Department of Justice and Security Concerning the Collection of Legally Binding Unconditional Fines, Penalties, and Procedural Costs.

1. The courts regularly review whether parties who have been granted legal aid or official defense can be obligated to make repayments or reimbursements pursuant to Article 123 of the Swiss Code of Civil Procedure (Civil Procedure Code, CPC) of December 19, 2008, or Article 135 paragraph 4 of the Swiss Code of Criminal Procedure (Criminal Procedure Code, CrPC) of October 5, 2007. The procedure is regulated by a directive issued by the Judicial Council.

2. If parties do not voluntarily make the corresponding repayments, the file will be submitted to the competent court for a subsequent decision.

3. The authority responsible for assessing a claim for additional payment from the first-instance proceedings as well as from a cantonal appeal procedure is the single judge of the respective first judicial instance or the court deciding as the sole cantonal instance.

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4. The decision on additional payments according to Article 123 CPC is made through summary proceedings, while that pursuant to Article 135 paragraph 4 CrPC is handled in proceedings according to Articles 363 ff. CrPC.

5. Costs repayable under Article 123 CPC are only reclaimed to the extent that they have been imposed on a party engaged in litigation without means by the cost decision.

6. Appeals against decisions on additional payments are governed by the rules of the CPC or the CrPC, respectively.

1. The accounting department of the courts safeguards assets that are deposited in court proceedings as a deposit or for security purposes.

1. The courts submit their budget in accordance with the guidelines of the Judicial Council to the Chief Administrator or the Administrative Head of the Court of Appeals.

1. The Chief Administrator of the Court of Appeals adjusts the submitted budgets based on the planning guidelines. Changes to the proposed budget are made after consultation with the respective court.

2. The Judicial Council regulates its decision-making process concerning the budget of the courts to be submitted to the Grand Council.

1. The courts request supplementary budgets and/or additional credits from the Judicial Council.

2. The Judicial Council forwards the supplementary budgets and/or additional credits it has approved to the Grand Council.

1. The courts ensure, within their area of responsibility, a documented internal control system.

2. The court council establishes the principles for an appropriate internal control system.

1. The courts determine which members and staff are authorized to obligate the court individually or jointly to a certain extent.

2. The authority to obligate the court in judicial proceedings is governed by the court's organizational jurisdictional order.

1. The issuance of payments charged to a court requires dual authorization. The individual courts regulate the corresponding entitlements.