Decree of the Cantonal Council on promotional contributions to the merger of the municipalities of Oberhelfenschwil, Neckertal, and Hemberg into the municipality of Neckertal

1. The Canton of St. Gallen provides subsidies to the association of the municipalities Oberhelfenschwil, Neckertal, and Hemberg for the municipality of Neckertal, in a total amount not exceeding CHF 11,703,600.

1. The following supplementary credit is granted, to be charged against the 2022 income statement: Account 370.360 Office for Municipalities and Civil Rights / State Contributions CHF 11,703,600.-.

2. To cover the credit, an amount of CHF 11,703,600.- will be withdrawn from special equity (in favor of Account 5509.488 "Various Expenses and Income / Withdrawal from Equity" in the Finance Department).

1. The disbursement of funding contributions shall occur as follows

a) Through a one-time disbursement of the debt relief contribution following the adoption of the present resolution (CHF 6,263,600 to the municipality of Neckertal and CHF 468,500 to the municipality of Hemberg);

b) Through a one-time disbursement of the initial contribution at the time of the establishment of the united municipality of Neckertal (CHF 1,069,000 to the united municipality of Neckertal);

c) Through disbursement based on actual expenses and after review by the Office for Municipalities and Civil Rights with the final account of the respective projects for contributions related to the additional expenses caused by the union (up to CHF 3,902,500 to the united municipality of Neckertal). The disbursement of contributions for union-related additional expenses shall occur for a maximum of eight years from the time of establishment of the united municipality of Neckertal, with the possibility of extension if evidence of an unintentional delay in construction projects can be provided.