Terms of Reference for the Finance Committee (FIKO) of the Cantonal Council of Solothurn (FIKO)

1. The Finance Commission (FIKO) exercises direct parliamentary financial oversight. In this capacity, it acts as a preparatory body of the Cantonal Council to review the entire financial budget, assess the budget proposal, proposals for commitments and supplementary credits, the accounts, and the financial plan (see FHV § 34).

1. The Financial Supervision of FIKO extends to (cf. KRG § 47, Annex to GR and FHV § 47)

a) Departments and offices of the cantonal administration and the courts;

b) Independent and dependent institutions, provided no specific legal provisions oppose;

c) State-subsidized enterprises and organizations according to specific legal or contractual regulations.

1. The FIKO reviews and assesses all proposals and transactions with financial implications regarding their financial scope, cost-effectiveness, and integration into the financial planning and the overall financial budget.

1. The Supervision by FIKO is governed by the following criteria (cf. Art. 130 of the Cantonal Constitution and FHV §§ 2 et seq.)

a) Legality (Constitutionality and Legality);

b) Necessity, Appropriateness, Urgency, and Thriftiness;

c) Conformity with Financial Planning and Economic Conditions;

d) Efficiency;

e) Balance of the State Budget.

1. The FIKO does not have any directive authority, except for those specified in the FHV (see § 19).

2. The FIKO can report to the Council on its findings at any time and make requests (see KRG § 47 Para. 1).

3. The FIKO can submit parliamentary initiatives (see GR § 79 Para. 1), provide recommendations in its reports, and conduct follow-up audits to verify whether these recommendations have been implemented (see KRG § 50 Para. 2 and 3).

1. Urgent supplementary credits may only be utilized prior to approval by the Cantonal Council if the FIKO consents (see FHV § 28).

1. The FIKO, as a specialist commission, has the following tasks in particular (see KV Art. 72 Para. 2, KRG § 16 Para. 1, and GR § 30)

a) Preliminary examination of matters within its area (see Appendix to GR) or those assigned to it by the Council Leadership[[2]](#enumeration_itemtext_content_fn_7133_2_2_c);

b) Regular monitoring of societal and political developments within its subject areas both inside and outside the canton;

c) Drafting of suggestions and proposals for problem-solving in its subject areas.

d) Participation in the preparation of important state treaties and concordats in its subject areas, which are subject to approval by the Cantonal Council.

1. In election matters, the FIKO evaluates the candidates and submits election proposals to the council.

2. If the FIKO considers the result of a call for applications to be insufficient, it may have the position re-advertised or apply to the council for an appointment through the appeal process (see GR § 65 paragraphs 2 and 3).

1. If the FIKO does not consider itself competent to handle a particular matter, it shall report accordingly to the Council's leadership and submit a justified request for assignment to another committee.

1. The FIKO may

a) request supplementary reports and documents;

b) in agreement with the department head, question administrative officials about the matter;

c) conduct inspections;

d) carry out inspections;

e) in agreement with the council leadership, consult external experts.

1. Regarding the Release from Official Secrecy, KRG § 32 applies. In the case of disagreements, the FIKO can insist on a request for file inspection (see KRG § 32 para. 4).

1. Anyone who becomes aware of statements or acts that are subject to official secrecy is themselves bound by official secrecy (see KRG § 34).

1. The FIKO constitutes itself (cf. GR Section 21 Subsection 2).

1. The President of the FIKO, in consultation with the Council Secretariat, prepares a meeting schedule for at least six months.

1. The provisions of §§ 41 and 43 et seq. of the Rules of Procedure apply mutatis mutandis to the commission negotiations (see RP § 23).

2. The obligation to recuse oneself is governed by RPC § 27.

1. Representation is only permissible if a commission member is unable to attend commission meetings for an extended period (see GR § 20).

1. The primary contact for the Commission on Financial Coordination (FIKO) is the Executive Councilor.

2. If the commission wishes to meet without the responsible head of the department, it shall notify them in due time.

1. An inspection is generally to be announced to the responsible department head (cf. KRG § 50 para. 1).

1. The FIKO may commission special audits to be conducted by the financial control. The government council is to be informed of the results of the audits (see FHV §§ 35 para. 3 and 45 para. 3).

1. If the Finance Inspection and Control Office (FIKO) identifies deficiencies or intends to make recommendations, it must provide the head of the relevant department an opportunity to comment before concluding deliberations (see KRG § 50 para. 2).

1. The FIKO generally does not meet in public. Its sessions are not accessible to other council members either (cf. KRG § 17).

1. The FIKO may form committees (see Basic Rules § 23 para. 3). These committees have the same information rights as the full commission.

1. The FIKO informs the other supervisory commissions about findings that affect their areas of activity (see KRG § 51).

1. The presidents of the other supervisory commissions (GPK, JUKO) must be provided with all minutes. Excluded from this are minutes of commission negotiations that are subject to official secrecy (see GR § 27 para. 3).

2. Drafts of constitutions, laws, and regulations must be referred to the editorial committee before being considered by the council (see GR § 32).

1. During the discussions on the budget and accounts, the heads of the relevant departments must be consulted for their areas of responsibility. Furthermore, the Joint Finance Committee (FIKO) may also consult the presidents of the relevant commissions.

1. The FIKO reports to the council in writing or orally.

2. The written reports and motions must be delivered to the council members and the government council at least ten days before the session (see GR § 25).

1. The President of the Commission or the spokesperson designated by the Commission may orally supplement the written reports during the Council debate if necessary.

1. The FIKO may submit an application to the council (see GR § 43 et seq.)

a) not to enter into the matter;

b) to enter into the matter but to reject the proposal;

c) to enter into the matter and accept the proposal unchanged;

d) to enter into the matter and accept the proposal with specific amendments.

1. The FIKO periodically informs the public about its activities (see KRG § 18).

2. The President of the Commission is responsible for the preparation of press releases and the organization of press conferences.

1. Press releases are to be delivered to the media through the Council Secretariat.

2. The Council Secretariat may consolidate the communications of several committees.

1. If a press conference is organized, the government must be informed.

1. The Specification of Duties of the State Economic Commission dated October 26, 1977, is repealed.

1. This specification document shall enter into force on January 1, 1992.