Municipalities Act (GG) - I. Scope and Purpose (GG)

1. This Act regulates the following in resident, civic, and ecclesiastical municipalities

a) the legal status of the municipality members;

b) the basic principles of organization;

c) * the accounting and financial management;

d) the cooperation among municipalities and changes in the composition of municipalities;

e) * legal protection and state supervision.

1. Every municipality shall enact a municipal ordinance.

2. The municipality may choose either the regular or the extraordinary municipal organization.

3. Every municipality may, at the beginning of a term of office, introduce the extraordinary municipal organization or return to the regular municipal organization by amending the municipal ordinance.

1. Anyone who establishes residence (primary residence) or a place of stay (secondary residence) in a community is required to register within 14 days and submit the necessary documents.

2. Anyone who relinquishes their residence or place of stay must deregister within 14 days.

3. The obligation to register also applies to relocations within the community or within a building.

1. Anyone who intentionally or negligently violates the reporting obligations, fails to submit the required documents, refuses to provide information during registration, change of address, or deregistration, or provides false information, shall be punished by a peace judge with a fine.

1. The establishment and residence of a person are governed by the harmonized registration legislation.

2. Subject to statutory provisions regarding political domicile, tax domicile, and other specific types of domicile.

1. Data Protection is Governed by the Information and Data Protection Act.

1. Acquisition and Loss of Municipal Citizenship are governed by federal and cantonal legislation.

1. In the regular municipal organization, the eligible voters ordinarily exercise their rights in the municipal assembly.

2. In the extraordinary municipal organization, the eligible voters ordinarily exercise their rights at the polls.

1. Authorities are

a) the municipal council;

b) the municipal parliament;

c) the commissions.

2. The number of members of the authorities elected at the ballot box may not be changed during the term of office, except when there are vacant positions.

1. The municipal code must regulate the official communication between the various municipal authorities.

1. The Municipal Assembly shall be convened as often as required by business, but at least twice a year

a) to approve the budget for the following year;

b) to approve the annual financial statement for the past year.

1. The Municipal Assembly is convened by the Mayor or Mayoress when

a) the Municipal Council decides;

b) the eligible voters request it pursuant to § 49;

c) the Government Council orders it.

1. Eligible voters must be invited to the municipal assembly at least 7 days in advance.

2. The location, date, time, and agenda items must be specified.

3. The invitation must be published in the municipality's official publication medium or delivered to the eligible voters.

1. The motions of the municipal council and the corresponding documents are to be made available during the invitation period.

1. The authorities shall be convened by their chairpersons

a) as often as business requires;

b) upon the request of 1/5 of the members, but at least 2, who must also specify the matters to be addressed.

2. The municipal parliament must also be convened if requested by the municipal council.

1. The municipalities regulate the convocation procedure in the municipal code.

2. The invitation and the agenda must be delivered to the members of the authority at least 3 days before the meeting.

3. The relevant documents must be made available to the members of the authority during the invitation period.

1. If a member of the authority is unable to attend the meeting, they shall ensure that the substitute member is invited in a timely manner.

1. The authorities are capable of making decisions if more than half of the members or their deputies, but at least 3, are present.

2. In the municipal code, the fraction can be increased.

1. The Mayor or Mayoress presides over

a) the Municipal Assembly;

b) the Municipal Council;

c) the Municipal Council Commission.

2. The meetings of the other authorities are presided over by their respective chairpersons.

1. The minutes of the municipal assembly must include all essential proceedings (in particular, motions from the municipal council and from within the assembly, the content of statements, resolutions, and voting results).

2. The minutes must be made available by the next municipal assembly at the latest.

3. The municipal code regulates who approves the minutes.

1. The provisions of § 28 are to be applied mutatis mutandis in the municipal parliament and the municipal council.

1. In the remaining authorities, a resolution protocol is maintained for the proceedings.

2. The decisions made by an authority with autonomous decision-making power must be justified.

3. Each member can request that their motion with a brief justification or their vote be recorded in the minutes.

4. More detailed record-keeping may be prescribed in the municipal code.

1. The proceedings of the municipal assembly, the municipal parliament, and the municipal council are generally public.

2. Eligible voters have the right to inspect the relevant documents and minutes.

3. For significant reasons, the respective body may decide to exclude the public.

1. The bodies of the municipality endeavor, as far as possible, to ensure a low density of regulations in decrees and a minimal administrative burden on private individuals and organizations.

1. The law on political rights determines who is eligible to vote and to be elected in the municipality.

2. Eligible for election is also anyone who commits to acquiring voting rights in the municipality and meeting the eligibility requirements before taking office.

3. Members of authorities as well as civil servants are to be elected at the polls or by municipal authorities.

1. The procedure for ballot elections and referendums is governed by the Act on Political Rights.

2. Ballot elections for municipal authorities shall be conducted according to the proportional representation system, subject to § 69 paragraph 3 and § 96 paragraph 2.

3. Sections 126-128 are reserved regarding the election of the municipal council.

1. In the municipal assembly and municipal authorities, elections and votes on matters are generally conducted openly.

2. If at least 1/5 of the eligible voters present request it, voting or elections must be conducted by secret ballot. The municipal regulations may specify a smaller fraction.

3. If there are multiple candidates, voting must be conducted by secret ballot.

1. In the first round of voting, an absolute majority is required.

2. In an open election, the candidate who receives more than half of the votes from the eligible voters present is elected.

3. In secret elections, the total number of valid and blank votes is divided by 2; the next highest whole number represents the absolute majority.

4. If more candidates have achieved the absolute majority than there are positions to be filled, those with the highest number of votes are elected.

1. If no candidate receives an absolute majority in the first round of voting, a second round shall take place, in which the relative majority decides. The person elected is the one who receives the most votes.

2. If only one candidate is standing for election, the second round of voting shall take place at the next meeting or session.

1. In votes on substantive matters, decisions are made by a simple majority of the votes.

2. In secret ballots, blank and invalid votes are not considered.

1. The chairpersons may vote and participate in decision-making.

1. In elections, in the event of a tie vote, the decision is made by drawing lots.

2. In open and secret ballots, the chairpersons have the casting vote.

1. The law on political rights shall apply mutatis mutandis to elections and votes in the municipal assembly and in the municipal authorities.

1. Each municipality shall establish an archive that is secure against damage and burglary.

2. All important manually maintained or electronically stored data holdings of a municipality, which are not used for the ongoing administration, must be archived.

3. The department shall issue guidelines.

1. Any eligible voter may

a) participate in the municipal assembly, engage in discussions, propose motions on the listed agenda items, and submit procedural motions;

b) submit a motion on a subject for which the municipal assembly is responsible;

c) submit a postulate on a subject for which either the municipal assembly or the municipal council is responsible;

d) orally request information about municipal matters during the municipal assembly through interpellation.

1. The motion requires the municipal council to submit a draft regulation or resolution to the municipal assembly.

1. The postulate requires the municipal council to examine whether a draft regulation or resolution is to be prepared, or whether a measure is to be taken or refrained from.

1. The motion or the postulate must be submitted in writing and must contain a specific request and a justification.

2. The mayor or mayoress receives the motion and ensures that the process is not delayed.

3. The motion is to be scheduled for the next municipal assembly and must be justified verbally.

4. The municipal council must propose whether the motion or postulate should be declared substantial or unsubstantial.

5. After the discussion has been conducted, a vote is to be taken.

6. The subject of a motion or postulate declared substantial must be scheduled for one of the next municipal assemblies. This is subject to the case where the municipal council has been instructed to examine measures within its area of competence.

1. If the matter is urgent, a majority of the eligible voters present at the municipal assembly may decide that the motion or postulate shall be justified immediately.

2. After the discussion, a vote is held without a motion from the municipal council to determine whether the motion or postulate shall be declared significant.

3. If the motion or postulate is declared significant, the procedure outlined in § 45 paragraph 6 shall be followed.

1. The municipal council shall report to the municipal assembly annually on the status of pending motions and postulates deemed significant.

1. The Interpellation shall be answered by

a) the Mayor or the Deputy Mayor;

b) a member of the authority;

c) a member of the administration.

2. If an immediate response is not possible, it shall be given at the next municipal assembly; if the questioning person agrees, the response may be provided in writing before the next municipal assembly.

1. A portion of the eligible voters may request that a municipal assembly be convened within a reasonable time. The portion to be determined in the municipal regulations shall not exceed 1/5.

2. The request to convene must be submitted in writing to the municipal clerk, along with the agenda items to be discussed and the corresponding proposals, prior to the collection of signatures.

3. The lists with the necessary signatures must be submitted to the municipal clerk within 60 days after the request has been registered.

4. The agenda items are to be addressed in accordance with § 45.

1. A proposal deliberated by the municipal assembly must be voted on at the ballot box if

a) the composition or the territory of the municipality is to be significantly altered;

b) it is specified by the municipal regulations.

2. In these cases, the final vote in the municipal assembly is omitted.

1. At any municipal assembly, a portion of those eligible to vote and present may request that the final vote on a subject matter be conducted by ballot. The portion to be determined in the municipal ordinance must not exceed 1/3.

1. In the municipalities, the eligible voters elect at the polls

a) the members of the municipal council;

b) the members of the audit committee;

c) the mayor;

d) members of authorities as well as officials for whom the municipal regulations provide for election at the polls.

e) ...

1. The municipal assembly consists of the eligible voters present at the time.

1. In addition to the powers listed in § 50, the municipal assembly has further non-transferable powers

a) It enacts and amends the municipal code and other regulatory municipal rules, including the service and salary regulations for municipal personnel;

b) It decides on

1.* the budget and the tax rate;

2.* the annual financial statement;

3.* transactions involving financial and tangible fixed assets as defined in the accounting model and transactions involving administrative assets, whose impact exceeds an amount to be determined in the municipal code (in particular, investments, expenditures, supplementary credits, transfers of ownership, granting of limited real rights, obligations, or reductions in income); Transactions involving financial and tangible fixed assets can be entirely delegated to the municipal council as per the municipal code;

4. special financing arrangements;

5. using earmarked funds and their revenues for other purposes, subject to the provisions of § 152;

6. establishing, expanding, or dissolving institutions and enterprises, as well as participating in mixed-economy or private enterprises, provided the financial expenditure exceeds an amount to be determined in the municipal code;

7. transactions that serve inter-municipal cooperation, provided the expenditures exceed an amount to be determined in the municipal code;

8. joining or withdrawing from an inter-municipal association;

9. the name and coat of arms of the municipality;

c) It authorizes private law organizations to levy public charges and contributions;

d) It exercises supreme oversight over all municipal bodies;

e) In the citizen municipality, it may recognize the authorities of the resident municipality as its own;

f)* Within the framework of results-oriented administrative management, it approves global budgets.

1. In the municipal code, additional powers may be assigned to the municipal assembly. It must be specified whether these are transferable or not.

1. The municipal assembly may validly decide on a matter of negotiation only if it has been reviewed in advance by the municipal council and a specific proposal has been made.

2. In addition to its main proposal, the municipal council may also submit contingent proposals to the municipal assembly in a specific order.

3. The municipal council may consultatively present matters to the municipal assembly that fall within the assembly's competence if

a) lengthy or costly preparations are required, or

b) the eligible voters should preliminarily express their opinions for other important reasons.

4. Reserved is the handling of motions and postulates declared urgent.

1. The Mayor ensures peace and order and is authorized to expel individuals who disrupt the proceedings.

2. Anyone who disagrees with a procedural ruling must immediately lodge a complaint with the municipal assembly, which will decide promptly.

1. The municipal assembly elects vote counters.

2. They form the office together with the mayor and the municipal clerk.

1. The Mayor

a) ensures the determination of the number of eligible voters participating in the assembly; a recount may be conducted before votes are taken;

b) may direct non-eligible voters to designated audience areas.

1. The mayor shall review and approve the agenda.

1. Each agenda item will initially be explained with the motion of the municipal council.

2. Subsequently, the discussion on the question of entry will be opened.

3. The handling of matters pursuant to § 45 is reserved.

1. If the assembly decides to enter into a matter, the details shall be discussed.

2. The municipal president determines how the submitted proposals and the proposal of the municipal council are to be voted on.

1. If the matter under negotiation is resolved, it must be voted on.

2. Exceptions are cases in which a vote at the ballot box is required.

1. A resolution that has already been passed can be revisited at the same municipal assembly.

2. If a motion to revisit is submitted and accepted, the resolution is revoked; the matter is to be discussed and decided upon again.

1. In the municipal code, the number of members of the municipal council must be determined.

2. It comprises at least 3 members.

1. Candidates on a list who were not elected are substitute members in the order of their number of votes.

2. The municipal council determines the number of substitute members for each list following the renewal elections.

3. Substitute members serve when municipal council members are unable to fulfill their duties or when there are grounds for recusal.

4. They advance when a municipal council seat becomes vacant during the term of office.

1. If a parish comprises members of the denomination from multiple municipalities, the parish area may be divided into several electoral districts in the municipal bylaws.

2. At least 1 member and 1 substitute member must be elected in each electoral district.

3. In electoral districts where fewer than 3 members are to be elected, elections are conducted by the majority voting system. Uncontested elections according to the law on political rights are permissible.

1. The municipal council is the executive and administrative body of the municipality.

2. It resolves and decides on all matters that are not explicitly assigned to another body in the legislation, in the municipal code, or in other legislative municipal regulations.

3. It is responsible for, in particular

a) planning and coordinating the activities of the municipality;

b) submitting proposals to the municipal assembly on substantive issues;

c) executing the resolutions of the municipal assembly and the decisions made at the ballot box;

d) supervising the municipal administration, subject to the supervisory rights of the municipal assembly;

e) issuing administrative regulations;

f) exercising disciplinary authority, unless another authority is designated in the municipal code;

g) performing the duties of local police in accordance with the legislation and municipal regulations;

h) representing the municipality externally.

1. The municipal council may delegate individual members or commissions to prepare matters and submit proposals to it.

2. Each member of the municipal council may inspect the relevant documents and minutes of the preparatory commissions.

1. The municipal code may stipulate that individual members of the municipal council are to be assigned specific areas of responsibility (departments).

1. A municipal council commission can be established in the municipal code.

2. It consists of

a) the municipality president or the vice-president;

b) other members to be elected by the municipal council from among its ranks, the number of whom is determined by the municipal code.

3. The municipal council can elect substitute members.

**1. The Tasks and Powers of the Municipal Council Commission**

The tasks and powers of the municipal council commission are to be defined in the municipal code.

1. The municipal council commission may authorize its members to prepare matters and submit motions to it, as well as to represent motions of the municipal council commission in the municipal council and motions of the municipal council at the municipal assembly.

1. The municipal code may specify that specific subjects (portfolios) can be assigned to individual members of the municipal council commission.

2. The portfolio leaders prepare their matters, submit motions to the municipal council commission, represent the motions of the municipal council commission to the municipal council, and the motions of the municipal council to the municipal assembly, and execute the decisions.

3. The decisions shall be made by the municipal council commission acting as an authority.

4. The portfolio leaders can be employed on a full-time or part-time basis.

1. A portion of the eligible voters may submit proposals to the municipal parliament on matters subject to a mandatory or optional referendum. The portion to be determined in the municipal regulations may not exceed 1/5.

1. The initiative must be formulated in writing and can be submitted either as a fully developed proposal or as a suggestion.

1. The proposed initiative must be registered in writing with the municipal clerk before the collection of signatures. It must be determined whether the signature list complies with the required form.

1. An initiative is considered to have been successful if it is submitted within 60 days of the official publication with the required number of signatures.

1. The municipal council shall deliberate on the initiative and submit an application to the municipal parliament.

2. The municipal parliament shall declare an initiative invalid if it contravenes formal requirements, is manifestly unlawful, or is impracticable.

3. The municipal parliament may approve the initiative. The decision is subject to a referendum according to § 84 or § 86.

4. If the municipal parliament does not approve the initiative, a vote must be held at the polls within a period specified in the municipal regulations.

5. The period shall not exceed one year.

1. The municipal parliament may counter the initiative with a counter-proposal.

2. The initiative and the counter-proposal are to be voted on simultaneously.

3. The eligible voters can accept or reject both proposals.

4. At the same time, the eligible voters must decide in a special vote which proposal they prefer in the event that both proposals are accepted.

1. If an initiative in the form of a suggestion is accepted by the municipal parliament or in the ballot, the municipal parliament must enact a corresponding regulation within a period determined by the municipal code.

2. The period may not exceed one year.

3. The resolution of the municipal parliament is subject to a referendum according to § 84 or § 86.

1. The municipal council must submit its resolutions to a referendum if

a) the municipal code is to be enacted or amended;

b) transactions are resolved that exceed an amount to be specified in the municipal code (in particular expenditures, supplementary credits, transfers of ownership, granting of limited real rights, obligations, or revenue reductions);

c) the existence or territory of the municipality is to be significantly altered;

d) the municipality wishes to adopt a different name or coat of arms;

2. Additional matters may be subjected to a mandatory referendum in the municipal code.

**1. The municipal parliament may, during the same session, decide to hold a ballot vote on a resolution it has passed, which is subject to an optional referendum, on its own initiative.**

1. A portion of the eligible voters may request that decisions made by the municipal parliament on substantive issues, which are not exempt from a ballot vote, be decided by a vote at the ballot. The portion to be determined in the municipal code must not exceed 1/10.

2. The signatures must be submitted within 30 days after the decision has been officially published.

1. Not Subject to Referendum

a) The annual financial statement and the business report;

b) Resolutions whose content is exclusively determined by legal provisions or contractual obligations;

c) Transactions whose impact does not exceed an amount specified in the municipal ordinance (in particular expenditures, additional credits, transfers of ownership, granting of limited real rights, obligations, or income reductions);

d) Resolutions within the scope of the supervisory authority over municipal bodies;

e) Administrative regulations;

f) Disciplinary decisions;

g) Elections;

h) Decisions in matters of appeals.

2. The annual budget, with the exception of the resolution concerning the tax rate, may be exempted from the optional referendum in the municipal ordinance.

1. The municipal parliament may order fundamental votes or consultative votes on matters subject to mandatory or optional referendum.

2. The municipal regulations may provide that a portion of the eligible voters may request a fundamental vote or a consultative vote. The portion to be determined in the municipal regulations may not exceed 1/5.

3. The terms and procedures shall correspond mutatis mutandis to §§ 52 and 79.

1. In the municipalities, eligible voters elect at the ballot box

a) the members of the municipal parliament;

b) the members of the municipal council;

c) the members of the audit commission;

d)* the mayor or mayoress;

e)* members of authorities as well as officials for whom the municipal order provides for election at the ballot box.

f)* ...

1. In the municipal ordinance, a portion of eligible voters may be authorized to submit written proposals to the municipal parliament.

2. The proposals are to be treated like motions made by a member of the municipal parliament.

3. The municipal ordinance may provide that the proposal can also be justified orally.

4. The proposal must be addressed within 6 months.

1. The municipal code must specify the number of members in the municipal parliament. It shall have at least 20 members.

2. The municipal code must specify whether alternate members assume duties when regular members are unable to serve or are disqualified, or whether they only assume duties when a seat becomes vacant during the term of office.

3. In church municipalities, proceedings may be conducted according to § 69.

4. Members of the municipal council participate in the municipal parliament sessions with an advisory vote.

1. The municipal parliament has the following non-transferable powers

a) It elects from among its members a bureau for the duration of one year, consisting at a minimum of

1. President

2. Vice President

3. Vote Counters;

b) It elects the permanent commissions, unless the legislation or municipal regulations provide for elections by ballot;

c) It makes decisions on the matters listed in §§ 50 and 56;

d) It exercises disciplinary authority over its members, the members elected by ballot, and the members of authorities, officials, and employees elected by it, unless another authority is designated in the municipal regulations.

1. In the municipal regulations, additional powers may be assigned to the municipal parliament. It must be specified whether they are transferable or not.

1. Each member of the municipal parliament may submit a motion for assignment.

2. The motion requires the municipal council to present or examine a draft regulation or resolution to the municipal parliament on a matter for which the municipal parliament is responsible, or to assess whether a draft regulation or resolution should be developed, or whether a measure should be taken or omitted.

3. The procedure, urgency, and reporting on the status of pending initiatives are governed mutatis mutandis by Sections 45 to 47.

1. The municipal parliament may have business prepared by individual members or committees.

1. The resolutions of the municipal parliament that are subject to the mandatory or optional referendum must be published in the official publication organ of the municipality.

1. The municipal code shall specify the number of members of the municipal council. It shall consist of at least 3 members.

2. The municipal code may stipulate that the election of the municipal council is to be conducted according to the majority system.

3. If the majority system applies, the municipal code may provide that the election for each department is to be conducted separately.

1. The municipal council is the executive and administrative body of the municipality.

2. It decides and votes on all matters not explicitly assigned to another body by legislation, the municipal code, or other municipal regulatory regulations.

3. It has, in particular, the following responsibilities

a) To plan and coordinate the activities of the municipality;

b) To submit proposals to the municipal parliament on substantive matters;

c) To implement the decisions of the municipal parliament and those made by public vote;

d) Subject to the competencies of the municipal parliament

1. To supervise the municipal administration;

2. To issue administrative regulations;

3. To exercise disciplinary authority;

e) To perform the duties of local police within the framework of legislation and municipal regulations;

f) To represent the municipality externally.

1. In the municipal ordinance, the responsibilities are divided into individual subject areas (departments).

2. The department heads or heads of departments prepare their agendas, submit motions to the municipal council, represent the council's motions in the municipal parliament, and implement the decisions.

3. Decisions are made by the municipal council as an authority.

4. The department heads or heads of departments can be employed either full-time or part-time.

5. The municipal ordinance must specify whether the municipal parliament or the municipal council assigns the departments to the individual members of the municipal council.

1. The number of members of the standing committees is to be determined in the municipal code.

2. Each committee shall consist of at least 3 members.

3. The election of substitute members may be provided for in the municipal code.

1. The commissions constitute themselves.

2. The mayor invites to the first meeting.

1. The commissions fulfill their duties in accordance with federal, cantonal, and municipal legislation.

2. They possess independent decision-making authority, insofar as it is granted to them in the legislation, the municipal code, or other legislative municipal regulations.

3. Otherwise, they perform advisory functions and submit proposals to the municipal council or the municipal parliament.

1. The mayor is entitled to participate in the meetings of the committees with an advisory vote.

2. In municipalities that have implemented the department system, the department heads are entitled to attend the committees assigned to their departments.

1. Each municipality shall elect an audit commission. At least one seat must be filled by a person qualified for auditing.

2. If the expenditure in the income statement exceeds 2 million Swiss francs, the audit commission must be comprised of persons with special professional qualifications.

3. The municipal code may stipulate that an external audit firm designated by the municipal assembly or municipal parliament shall participate or be appointed in place of the audit commission.

4. The department shall regulate the details and define the qualification criteria.

1. Each municipality elects the additional commissions and authorities as prescribed in the special legislation.

2. In the municipal code, municipalities may waive the election of the respective commission if they employ specialized personnel in these areas or assign the tasks to an external recognized specialized body. Subject to special legislation.

1. In the municipal code, additional standing committees may be established.

1. The municipal assembly and the authorities may establish ad hoc committees for extraordinary tasks.

1. In the municipal code, committees may be merged or existing committees may be assigned new tasks.

1. Members of the Government Council, the head of a superior authority, and the Office for Municipalities may not hold a municipal office.

1. The position of municipal clerk or financial administrator may not be held by

a) Members of the municipal council and the municipal parliament;

b) Spouses, registered partners, parents, children, and siblings of the municipal president and the department heads.

2. The audit commission may not include

a) Members of the municipal council and the municipal parliament;

b) Officials, employees, teachers of the municipality.

1. Members and Substitute Members of the Same Authority May Not Be

a) Spouses or persons connected by a registered partnership;

b) Parents and children;

c) Siblings.

1. Members of the municipal council, their spouses, registered partners, parents, children, and siblings may not belong to the municipal parliament.

1. Any person who is eligible to vote and be elected must accept the election as a part-time member or substitute member of an authority, as well as an officer in a part-time position, for the duration of a term of office.

2. If no candidates present themselves for election despite a scheduled voting round, the municipal council is authorized to fill the vacant position by appointment.

3. The municipal council may exempt individuals from the obligation to hold office for important reasons.

1. The head of the district authority administers the oath of office to the municipal presidents, who in turn administer it to the members and deputy members of the authorities as well as to the officers.

2. Official duties may not be commenced until the oath of office has been taken.

1. Members and substitute members of authorities, officials and employees must recuse themselves

a) * if they themselves, their spouses, registered partners, persons connected through a de facto domestic partnership, parents, children, and siblings or their immediate supervisors have a personal or financial interest in the matter to be addressed;

b) if they have already dealt with the matter in another official capacity or due to a private mandate.

2. In elections based on a call for applications, the applicant and the relatives mentioned in paragraph 1 must recuse themselves.

3. In matters affecting the entire municipality or parts thereof, other public-law organizations, or a generally defined majority of persons, particularly when it involves legislative enactments, there is no duty to recuse.

4. At the municipal assembly, there is no duty to recuse.

1. Disciplinary Law is Governed by the Accountability Act.

1. The Municipal Council, or in the case of an extraordinary municipal organization, the Municipal Parliament, has the authority to revoke the mandate of members of authority who have been absent without excuse from one-third of the meetings within a calendar year.

1. The employment relationship of civil servants is public-law based, and that of employees is generally public-law based.

2. Civil servants are elected for a term of office and

a) elected at the ballot or by the municipal parliament, or

b) designated as civil servants in the legislation or in the municipal service and salary regulations.

3. Employees are individuals who are employed for a definite or indefinite period and whose employment relationship can be mutually terminated.

4. Temporary and fixed-term employment relationships, as well as apprenticeships, can be structured under private law.

1. Each municipality shall set forth the rights and duties of full-time and part-time municipal personnel in a service and salary ordinance.

1. In the Municipality Ordinance, the following can be done

a) Various offices can be combined into one position;

b) Holders of municipal offices may be assigned functions delegated by the federal government or the canton.

1. Municipalities may establish specific eligibility requirements (diplomas, etc.) for certain positions in the service and salary regulations.

2. Exceptions are offices,

a) that are associated with membership in an authority;

b) for which the eligibility requirements are conclusively regulated by legislation.

3. Sections 47 et seq. of the Law on Elections and Votes are applicable.

1. In the service and salary regulations, a residency requirement may be mandated for certain male and female civil servants and employees.

1. The municipality may obtain a fidelity insurance policy.

1. Each municipality elects a municipal president using the majority voting system.

1. If the president of the municipality is not already elected as a member of the municipal council, the mandate is attributed to the municipal council list with which the elected person affiliates and acknowledges.

2. If the elected person does not affiliate with a list represented in the municipal council or if they affiliate with such a list but are not acknowledged by it, then that list loses a municipal council mandate

a) with the last assigned residual mandate;

b) with the smallest fractional number if no residual mandates were assigned;

c) with the largest number of mandates if the municipal council was elected by acclamation.

3. If a president of the parish is elected from a majority voting district and does not belong to the municipal council, the elected person replaces the last-elected municipal council member from this majority voting district in the municipal council.

1. In municipalities with extraordinary municipal organization, the mayor shall be elected from among the members of the municipal council.

1. The Mayor or the Mayoress shall manage the municipal affairs and coordinate the activities of the individual departments within the departmental system.

1. Each municipality elects a Vice President from among the members of the municipal council.

1. Each municipality elects a municipal clerk.

2. The municipal clerk

a) primarily manages the correspondence and administration of the municipality;

b) is specifically responsible for ensuring that

1. minutes are kept for the municipal assembly, municipal parliament, municipal council, and municipal council committee;

2. the resident registration and electoral register are maintained;

3. records are kept in an orderly manner;

4. the archive is managed and made accessible.

c) co-signs the municipal decrees with the municipality president.

3. It can be stipulated in the municipal regulations that external experts may manage correspondence and administration in place of the municipal clerk.

1. Each municipality elects a financial administrator.

2. The financial administrator

a) primarily manages the financial affairs of the municipality;

b) is specifically responsible for ensuring that

1. the assets of the municipality and the assets entrusted to it are managed appropriately;

2.* the budget is drafted, and the annual accounts are maintained.

3. The municipal council regulates the authority to sign.

4. The municipal code may stipulate that external experts, instead of the financial administrator, manage the financial affairs.

1. Each municipal community elects the justice of the peace.

2. Each church community elects the pastors.

3. Each civic community that manages forests elects a forester.

4. The provisions for the employment of teachers are governed by the educational legislation.

5. In cantonal and municipal legislation, additional full-time or part-time positions may be mandated or established.

1. The municipal assets consist of financial and administrative assets

a) The financial assets include those assets that can be sold without impairing the fulfillment of public duties.

b) The administrative assets include those assets that serve the fulfillment of public duties.

c) The department establishes the criteria for the allocation of assets to the financial and administrative assets.

2. It is to be used for public duties.

3. It is to be managed in such a way that its existence is not endangered.

4. In citizen municipalities, the equity, assets, and revenues are to be used for constitutional duties, primarily for forestry purposes.

1. The municipal assets, as well as the assets of the municipal enterprises and institutions, are to be invested profitably, insofar as they are not used for current operations.

2. The investment risk is to be distributed appropriately and prudently.

1. The internal control system includes regulatory, organizational, and technical measures.

2. The municipal council takes the necessary measures to protect assets, ensure the appropriate use of funds, prevent errors and irregularities in accounting, and guarantee the proper accounting and reliable reporting.

3. In doing so, it considers the risk situation, the cost-benefit ratio, and the size of the municipality.

1. Budget management shall adhere to the principles of legality, budgetary balance, thrift, urgency, economic efficiency, the polluter pays principle, compensation of benefits, and the prohibition of earmarking taxes for specific purposes.

2. If the balance sheet shows a deficit, it must be settled within 5 years from the time of its initial occurrence.

3. The increase in foreign capital is to be limited. The degree of self-financing of net investments must be at least 80 percent in the budget if the net debt ratio of the last annual report exceeds a certain percentage set by the department.

4. The department may grant exceptions in special cases.

1. The financial reporting provides a clear, complete, and truthful overview of the financial budget.

2. For this purpose, the municipalities prepare

a) a financial plan;

b) the budget and the annual financial statements according to the accounting model established by the department.

3. They ensure the auditing and financial control.

1. The Municipal Council annually adopts the financial plan.

2. The financial plan must at a minimum outline the profit and loss account, the investment account, the balance sheet, as well as the development of financial indicators.

1. The Municipal Council presents the budget for the next fiscal year to the municipal assembly or the municipal parliament in the current year.

1. The Budget Includes

a)* the approved expenses (budget loans) and estimated revenues in the profit and loss statement;

b)* the approved expenditures (investment loans) and estimated income in the investment statement;

c)* annual tranches of the approved commitment credits.

2. Separate budgets are prepared for municipal enterprises.

1. Revenues and expenditures established or determinable by law, ordinance, municipal regulation, municipal resolution, or judgment shall be correspondingly included in the budget.

2. If bound expenditures or revenues are to be abolished, the corresponding municipal regulations or municipal resolutions must be repealed or amended under a specific agenda item.

1. Before the budget is approved, non-binding one-time and annually recurring expenditures that exceed an amount to be determined in the municipal code must be decided by the competent body under a special agenda item.

2. The remaining non-binding expenditures can be included in the budget and approved simultaneously with the final vote on the budget.

1. The budget must specify how the expenditures will be financed.

1. The tax rate for the next year shall be determined in the budget.

2. The tax rate shall be set in such a manner that the anticipated tax revenue, together with other income, will cover the expenses of the current year's financial statement, including the necessary depreciation, in the medium term.

1. The expenditure credits established in the budget are binding in their amount and purpose for all municipal authorities.

2. They authorize the municipal bodies to enter into the corresponding financial commitments.

3. The projects approved in the budget are generally to be implemented or initiated in the designated fiscal year.

1. If the budget credit is insufficient to fulfill the designated tasks, or if the budget does not contain a corresponding credit, a supplementary credit must be obtained before incurring additional expenses.

2. The municipal council may approve an urgent supplementary credit if the additional expenditure was unforeseeable, necessary, and cannot be postponed, even if the competence for the supplementary credit lies with the municipal assembly or the municipal parliament. The urgent supplementary credit must be reported to the municipal assembly or the municipal parliament.

3. The municipal council may approve a supplementary credit if the additional expenditure is tied in the sense of § 141 paragraph 1, even if the competence for the supplementary credit lies with the municipal assembly or the municipal parliament. This supplementary credit must be reported to the municipal assembly or the municipal parliament.

1. Municipalities may align their administration or parts thereof with the principles of performance-oriented administrative management in their municipal code.

2. The introduction of global budgets must be approved by the department.

3. Within the framework of global budgets, municipalities are not bound to the budgeting principles of gross presentation and specification for decision-making.

4. Municipalities can carry forward the balance of global budgets to the next credit period.

5. Global budgets must meet the following requirements

a) Budgeting according to product groups and balance specifications;

b) Performance mandates;

c) Impact or performance measurement through indicators and standards;

d) Controlling.

6. Multi-year global budgets may be adopted as temporary commitment credits tied to performance mandates or surplus requirements.

7. The remaining cantonal regulations, particularly those of the financial management law concerning municipalities, remain reserved.

1. Municipalities shall provide an annual statement of accounts for the entire financial budget.

2. The accounting period is the calendar year.

3. The bookkeeping shall follow the principles of proper accounting. In particular, the following must be observed

a) the complete, truthful, and systematic recording of business transactions and facts;

b) the documentary evidence for individual booking transactions;

c) the verifiability.

4. The financial reporting shall adhere to the following additional principles

a) it must be understandable;

b) it must be prudent;

c) it must be reliable;

d) it must contain the essentials;

e) consistent standards must be used in presentation and valuation;

f) assets and liabilities as well as expenses and income shall not be offset against each other.

1. The annual financial statement includes the following elements

a) Balance sheet;

b) Income statement;

c) Investment statement;

d) Cash flow statement;

e) Appendix.

2. Independent municipal enterprises must maintain their own annual financial statements.

3. The department can exempt the civic communities and church communities from maintaining the cash flow statement and certain elements of the appendix in the annual financial statement within the framework of the accounting model.

1. The balance sheet presents the assets (wealth) and liabilities (obligations and equity) juxtaposed against each other.

2. The income statement shows the revenues and expenses for the accounting period. It highlights the operational, financial, and extraordinary results.

3. The investment account includes expenses with a multi-year useful life, which are capitalized as administrative assets, as well as the related revenues, which are recorded as liabilities.

4. The cash flow statement provides information about the sources and uses of funds. It categorizes the cash flow from operating activities (income statement), investing activities (investment account), and financing activities in a tiered format.

1. The Appendix to the Annual Financial Statements includes

a)* the accounting framework applied and justified deviations;

b)* the accounting principles and the essential principles for recognition and measurement;

c)* the list of capital investments and securities;

d)* the investment schedule and the real estate register for financial assets;

e)* the investment equity schedule;

f)* the fire insurance values of tangible assets;

g)* information regarding issued bonds;

h)* the provisions schedule;

i)* the equity verification;

j)* the guarantee schedule / contingent liabilities;

k)* the obligations for reimbursements of advances;

l)* the non-capitalized lease obligations;

m)* the special accounts;

n)* the supplementary classification by subject group for lead municipalities;

o)* the supplementary credit control;

p)* the obligation credit control;

q)* the financial indicators.

2. ...

1. Special financing refers to funds earmarked by law or municipal resolution for the purpose of fulfilling a public duty.

2. Contributions from third parties, such as foundations, donations, inheritances, or legacies, and their proceeds are to be used according to their intended purpose.

3. The annual accounts of dependent municipal institutions must be recorded as special financing in the annual accounts of the municipalities.

1. If financial resources are legally earmarked or have been allocated by third parties, municipal resolutions must be approved by the department if they propose

a) using the proceeds for other purposes;

b) not reducing the assets in accordance with their designated purpose;

c) changing the purpose.

2. Contributions in the form of civil law may only be used for other purposes according to civil law provisions.

1. Pre-financing may be established for the financing of upcoming investments. The purpose of pre-financing must be clearly defined. The duration of pre-financing is limited. It is to be used for the linear depreciation of the project. It constitutes equity capital.

1. Financial assets are initially recognized in the balance sheet at acquisition or production cost. If no costs are incurred to the municipality, they are recognized at market value at the time of acquisition.

2. Financial assets are periodically re-evaluated and recorded in the balance sheet at market value as of the balance sheet date.

3. The revaluation according to the guidelines of the department is conducted

a) for tangible assets every five years;

b) annually for all other assets.

4. The balance sheet values are to be adjusted in the event of permanent impairments or losses.

1. The revaluation reserve aims to absorb value impairments from the periodic revaluation of financial assets or permanent value impairments and losses on financial assets so that they do not lead to excessive fluctuations in the income statement.

2. Withdrawals from the revaluation reserve are only permissible to the extent of a loss during the revaluation of financial assets pursuant to § 153 paragraph 3 or the correction pursuant to § 153 paragraph 4.

1. Administrative assets are recorded at acquisition or production cost. If the municipality incurs no costs, they are recorded at fair market value at the time of acquisition. They are depreciated linearly over the useful life according to the asset category. The asset categories and the useful life are determined by the Department.

2. Balance sheet values must be adjusted for permanent impairments or losses no later than the closing of the respective fiscal year.

3. Loans and participations are only written down if permanent impairments or losses have occurred.

4. ...

1. Additional depreciation may be undertaken if, in the relevant accounting year

a) an operating profit is reported at the level of operating results in the income statement, and

b) the scheduled depreciation is less than the net investments.

2. In the case of fee-financed special financings, no additional depreciation is permitted.

3. The additional depreciation corresponds to the difference between net investments and scheduled depreciation, but not exceeding the operating profit.

1. During the fiscal year, the audit committee oversees the financial budget.

2. It reports to the municipal council and submits proposals on how any deficiencies can be rectified.

1. The Audit Commission examines, according to the audit model established by the department, whether the annual financial statement is accurate and complete and whether the provisions regarding the financial budget have been complied with.

2. The Audit Commission submits a written report to the municipal assembly or municipal parliament and proposes whether the annual financial statement should be approved with or without limitation, or whether it should be rejected.

1. The municipal council takes a position on the report and recommendation of the audit commission and determines the financial result.

2. In the case of ordinary municipal organization, the municipal assembly decides on the annual financial statement, whereas in the case of extraordinary municipal organization, the municipal parliament makes the decision.

3. The annual financial statement must be approved by June 30 of the calendar year following the fiscal year.

4. The annual financial statement approved by the municipal assembly and the audit reports must be submitted to the Office for Municipalities by July 31. The department may provide guidelines on the form of submission.

5. Deficient or improperly prepared annual financial statements are not approved by the Office for Municipalities. They must be corrected by the municipality.

1. The Municipal Finance Statistics

a) enable the statistical evaluation of data regarding the financial situation of the municipalities;

b) form a basis for reports in accordance with fiscal equalization legislation and other publications;

c) form the basis for the transmission of data to federal statistics and third parties.

2. The statistics contain information on at least the profit and loss accounts, investment accounts, balance sheets, and financial indicators of the municipalities.

3. The basis for the statistics is the annual financial statements of the municipalities.

1. The municipalities report the data to the web-based application by July 31 and in the electronic format specified by the Municipal Office. The Municipal Office verifies the accuracy of the data reports and corrects or supplements them if necessary, within the framework of the account approval.

2. The Municipal Office periodically compiles and publishes statistical information using the web-based application.

1. Municipalities usually fulfill their public duties themselves.

2. They may, subject to specific provisions of special legislation, delegate public duties by

a) outsourcing within the municipal organization by

1. organizationally autonomizing administrative branches or establishing special financings;

2. founding municipal enterprises with their own public-law legal personality;

b) outsourcing to third parties by

1. participating in or founding enterprises with private-law legal personality;

2. entering into performance agreements.

3. They must safeguard public interests and instruct and control their representatives; these representatives are required to report.

4. The municipality's equity participation remains administrative assets.

1. The outsourcing and delegation of public tasks must be decided in a legislative regulation.

2. The Regulation

a) establishes the form of the enterprise and the capital participation;

b) determines the principles of organization;

c) ensures the participatory rights of eligible voters;

d) may authorize the imposition of contributions or fees; in such cases, the principles of tariff structuring must be regulated;

e) determines the extent to which the enterprises are subject to the regulations concerning the financial management of the municipalities.

1. Surplus revenues may be allocated to the general municipal budget after ordinary depreciation has been carried out and the necessary reserves have been established.

1. Excess expenditures are borne by the company.

2. Grants from the general municipal budget are permissible if they serve to avoid unreasonable contributions or fees.

1. The municipalities shall ensure in all cases that their public duties are fulfilled.

2. The municipal council or a permanent commission shall supervise the enterprises.

3. In the event of a demerger, the municipal assembly or the municipal parliament shall decide on the annual financial statement and an annual report.

4. In the event of an outsourcing, the annual financial statement and an annual report shall be submitted to the municipal assembly or the municipal parliament for information.

1. Municipalities may designate in their legislative municipal regulations the areas in which the municipal council can enter into service agreements with third parties or authorize a cantonal office to provide a specific service.

2. Service agreements must ensure that

a) Performance or efficacy goals and results are measurable, verifiable, and evaluated;

b) The required quality is achieved;

c) Resources are used economically;

d) Legal protection is guaranteed.

3. The municipal council verifies whether the requirements are met.

4. If the requirements are not met, the service agreement must be adjusted or dissolved. Contractually stipulated sanctions remain reserved.

1. Municipalities may fulfill tasks by

a) establishing public utility associations, joint enterprises, or institutions;

b) entering into public law contracts in order to

1. establish joint institutions and bodies;

2. transfer specific tasks from one municipality to another, provided it is compatible with the nature of the participating municipalities or stipulated by law;

c) jointly participating in public, mixed-economy, or private enterprises and corporations.

2. If only municipalities from Solothurn and other public law corporations from Solothurn participate in enterprises, these enterprises shall generally be organized under public law.

1. Municipalities can perform tasks jointly with municipalities from other cantons.

2. The collaboration must be reviewed for legality and approved by the Executive Council.

3. The Executive Council may conclude inter-cantonal agreements regarding the cooperation of municipalities.

1. The intermunicipal association is a public-law corporation with its own legal personality.

2. Its rights take precedence over those of the member municipalities.

3. The intermunicipal association obtains legal personality once the association statutes accepted by the participating municipalities are approved by the government council.

1. The association of municipalities can choose the regular organizational form with an association assembly or the extraordinary form with a delegate assembly.

1. The Statutes of the Association Shall

a) Specify the municipalities involved;

b) Designate the name, headquarters, purpose, and tasks of the association;

c) Outline the political rights of eligible voters;

d) Define the organization and powers of the association's bodies;

e) Identify the financial resources and stipulate how the financial burdens are distributed among the member municipalities;

f) Determine the rights and obligations of the member municipalities, as well as the conditions for entry and withdrawal;

g) Regulate the liquidation process.

1. Eligible voters have the same political rights as in the municipalities, with the exception of mandatory ballot elections and referenda

a) In an intermunicipal association with an assembly of the association, as in the regular municipal organization;

b) In an intermunicipal association with a delegates' assembly, as in the extraordinary municipal organization.

2. The statutes may additionally provide that certain decisions and elections are to be determined by ballot.

3. Eligible voters are to be informed annually about the management and financial affairs of the intermunicipal association.

1. The participating municipalities adopt the statutes of the special-purpose association.

2. Amendments to the statutes that concern the scope of duties of the association, impose significantly more financial burdens on the member municipalities, change the number of delegates, or make the conditions of withdrawal more difficult, must be decided by all member municipalities.

3. In a special-purpose association with a delegates' assembly, the statutes may provide that

a) certain business matters of the delegates' assembly must be decided by a qualified majority;

b) certain resolutions of the delegates' assembly must be approved by all or the majority of the member municipalities to become binding;

c) in referendums, in addition to a simple majority of those voting, a majority of the member municipalities must also agree.

4. The member municipalities are to be informed about the activities of the special-purpose association.

1. Bodies of the Special Purpose Association are

a) the Special Purpose Association Assembly;

b) the Authorities

1. the Delegates' Assembly in place of the Special Purpose Association Assembly;

2. the Board;

3. the Audit Committee or Audit Office;

4. the Commissions;

c) the Members of Authorities, Officials, Female Officials, and Employees.

1. The Association Assembly or the Delegates' Assembly holds the following non-transferable powers

a) it decides on the matters reserved for the municipal assembly in the regular municipal organization or for the municipal parliament in the extraordinary municipal organization;

b) it elects the board, the audit commission or the auditing office, and the president or chairperson.

1. The Joint Municipal Association Assembly or the Delegates' Assembly constitutes itself.

1. The Purpose Association Assembly consists of the eligible voting members present from the purpose association municipalities.

1. If the method of election for the delegates is not specified in the statutes, it is determined by the individual municipal associations in their municipal ordinances.

2. The election of substitute delegates may be provided for in the statutes.

3. The delegates must follow the instructions of the municipal associations and report back to them.

4. It may be provided in the statutes that a delegate can represent multiple votes of a municipal association.

1. The Board has, mutatis mutandis, the position and powers of the municipal council in the extraordinary municipal organization. Its members, with the exception of the President, may not belong to the delegates' assembly.

1. The members of the Audit Commission or the Supervisory Body may not perform any other function within the Special Purpose Association.

1. Permanent committees may be stipulated in the statutes or in regulatory inter-municipal association regulations.

2. The bodies may establish ad hoc committees.

1. The provisions of Title Five shall be applied mutatis mutandis to the members of the authorities, officials, and employees of the special-purpose associations.

1. As provided in the statutes, the association of municipalities may stipulate in legislative regulations that it

a) collects contributions and fees from the users of its facilities;

b) collects contributions from the member municipalities.

2. The budget of the association of municipalities must be submitted to the member municipalities by October 31.

1. The association's assets are liable for the debts.

2. The association's bylaws may provide for a supplementary contribution obligation of the member municipalities.

1. The special-purpose association may be dissolved if

a) All member municipalities individually decide to do so;

b) The majority of the member municipalities individually decide to do so and the Government Council approves, provided that the association's tasks have become insignificant or can be performed just as well and economically without the association.

2. Known creditors are to be notified individually, while unknown creditors are to be summoned to register any claims through a public announcement at least in the Swiss Official Gazette of Commerce and the official gazette.

1. Orders, decisions, and appeal decisions of the commissions, officers, and officials may be contested before the board.

1. Furthermore, the special-purpose association is to be structured and managed analogously to the regulations governing ordinary or extraordinary municipal organization.

2. The provisions regarding the political rights of eligible voters, municipal organization, employment relationships, financial reporting and budgeting, municipal archives, legal protection, and state supervision are applicable to the special-purpose association by analogy.

1. The citizens' municipal assembly may recognize all or individual authorities of the residents' municipality of the same municipal area as authorities of the citizens' municipality at the beginning of a term of office.

2. It may assign to all or individual officials and employees of the residents' municipality the tasks corresponding to their functions of the citizens' municipality.

1. The parish assembly may, at the beginning of a term of office, recognize the electoral offices of the local municipality of the same municipal area as its own.

1. The recognition is valid when the municipal assembly gives its consent.

2. It remains in effect until one of the municipal assemblies revokes its decision at the end of a term of office.

1. In municipalities with an extraordinary municipal organization, the municipal parliament decides instead of the municipal assembly.

1. The majority of voters in each participating municipality may decide that their municipalities shall merge into a single municipality.

1. For municipal mergers among residential municipalities, the canton shall pay the following contributions per participating residential municipality

a) For the first 10,000 residents, 100 francs per capita;

b) For additional residents, 50 francs per capita;

c) However, at least 100,000 francs.

2. If the same municipal area is merged again within 5 years, the contribution mentioned in paragraph 1 may be reduced for this area.

3. Structurally weak residential municipalities, as defined by the legislation on the financial and burden equalization of residential municipalities[7], receive an additional incentive contribution during mergers with residential municipalities. The incentive contribution consists of an additional 100 francs per resident multiplied by the amount of the negative structural strength index.

1. A majority of the eligible voters residing in a specific area of a municipality may, by petition, request that their area be separated from the municipality.

2. In a preliminary vote, the eligible voters of the area to be detached shall decide whether they wish to form a new municipality or join a neighboring municipality. The neighboring municipality shall conduct a special vote to decide whether it wants to incorporate the area to be detached.

3. The separation is effected if the majority of voters residing in the area to be detached and the majority of voters in the municipality approve the measure in a subsequent vote.

1. If there is no parish in a specific part of the cantonal area, the majority of the eligible voters belonging to the denomination residing in that area may decide to form a new parish.

1. A civics municipality and a resident municipality within the same municipal area can merge to form a single municipality if the majority of voters in both municipalities approve at the polls.

1. If the municipalities are united, the unified municipality assumes all rights and obligations of the local community and the citizen community.

2. The assets and liabilities of the municipalities are transferred to the ownership of the unified municipality.

1. If the two municipalities cannot agree on the implementation provisions, the executive council shall issue the necessary orders.

1. After a moratorium period of 12 years, the two municipalities can separate again if the eligible voters of the resident municipality and the citizen municipality decide in separate ballot votes.

2. The separation procedure is to be ordered by the Council of State if the eligible voters of the resident municipality or the citizen municipality request it in a ballot vote and there are important reasons for doing so.

1. Appeals against orders and decisions made by employees, officials, commissions, municipally-owned enterprises, or institutions can be lodged with the municipal council.

2. In the municipal code, the municipal council commission or a special commission can be designated as the final appellate authority of the municipality, instead of the municipal council.

3. Where not required by superior law, the municipal code or another regulatory statute may entirely dispense with an internal municipal procedure.

1. The right to appeal is granted to anyone who is particularly affected by an order or decision and has a legitimate interest in its annulment or amendment.

2. The appeal is also admissible due to delay in justice and denial of justice.

1. The Department adjudicates complaints against decisions which

a) were made by eligible voters at the municipal assembly or at the polls;

b) were made as a final instance by municipal authorities;

c) may violate the political rights of the eligible voters.

2. ...

3. The complaint is also permissible due to a delay in enforcement of the law or denial of justice.

4. The municipal council may contest decisions made by the entirety of eligible voters. In such cases, an eligible voter represents the municipality.

1. The complaint is inadmissible

a) against municipal decrees;

b) against municipal popular elections or referendums held at the ballot box, insofar as the infringement of the political rights of the eligible voters is asserted;

c) in disputes of a purely financial nature under public law.

2. The legal protection of teachers at public schools is governed by the legislation on state personnel.

1. The right to appeal is granted to anyone particularly affected by a decision and who has a legitimate interest in its annulment or alteration.

2. In the case of decisions made by the eligible voters at the municipal assembly or by ballot (§ 199 para. 1 lit. a) or which could infringe upon the political rights of the eligible voters (§ 199 para. 1 lit. c), the right of appeal is furthermore granted to anyone eligible to vote in the respective matter.

1. ...

2. An appeal against the decision of the department is permissible to the administrative court.

3. Entitled to appeal is anyone who is particularly affected by a decision of the department and has a legitimate interest in its annulment or amendment.

4. In the case of departmental decisions concerning resolutions that may violate the political rights of those entitled to vote (§ 199 para. 1 lit. c), the right of appeal is furthermore granted to any person who is entitled to vote in the matter concerned.

1. The resolutions of the special-purpose associations and the other public-law organizations serving the cooperation of municipalities are challengeable and reviewable according to the provisions of this section.

1. Complaints must be submitted within 10 days from the date on which the contested decision or resolution was publicly announced or communicated in writing.

2. If an eligible voter, the municipal council, or the board of the purpose association wishes to file a complaint against a resolution made by the entirety of the eligible voters, the complaint period begins on the day following the municipal assembly, purpose association assembly, or ballot vote.

3. Paragraph 2 shall apply mutatis mutandis if a member of an authority files a complaint against a resolution of their own authority.

1. Unless otherwise specified, the provisions of the Administrative Procedure Act shall apply to the proceedings.

1. If the appeal is well-founded, the appellate body shall annul the contested decision or order and refer the matter back, or decide on the matter itself.

2. If only procedural rules have been violated, the contested decision shall only be annulled if

a) the violated rules must be complied with in order for the decision to be legally valid;

b) the violation of the rules has significantly influenced the decision-making process or could have significantly influenced it in the particular case.

1. The provisions of the special legislation remain reserved.

1. The municipalities are subject to cantonal supervision.

2. Supervisory bodies are

a) the Government Council;

b) the Cantonal Council;

c) other bodies provided for in the legislation.

1. The government council supervises the municipal affairs and ensures the implementation of the municipal law.

1. The Government Council assigns the department, the office for municipalities, or the superior office in particular to

a) advise the municipalities on legal and organizational matters;

b) participate in the training of the authorities, officials, and employees of the municipality;

c) conduct investigations in the event of grievances.

1. The Executive Council may enter into performance agreements with third parties if they can fulfill the required services under this law better than the administration.

1. Legislative municipal regulations prescribed by law are only valid if they have been approved by the department responsible for their subject matter.

2. Deviating legal provisions are reserved.

3. The approval decision of the department is subject to appeal to the governing council.

1. Unlawful, arbitrary, and contradictory provisions shall not be approved.

2. Obvious legal violations are to be corrected ex officio, provided that doing so does not alter the legally permissible will of the legislative municipal body.

1. If the municipal administration or the financial budget is inadequately managed, any person and any government authority may file a supervisory complaint with the governing council.

2. The governing council shall intervene ex officio in such deficiencies, as well as in orders, decisions, or omissions of a municipal body that seriously violate the law or are arbitrary.

3. The costs of the investigation may be imposed on the complainant or the municipality.

1. If the investigation confirms deficiencies, the Government Council shall request the municipality to rectify the defects.

2. If the municipality does not rectify the defects, the Government Council itself may issue the necessary orders or carry out the appropriate measures.

3. If a municipality unlawfully neglects to initiate disciplinary or administrative proceedings against officials, employees, or staff members who violate their official duties or prove to be incompetent, the Government Council shall conduct the proceedings on behalf of and at the expense of the municipality.

1. A one-time support contribution may be granted to municipalities in need of restructuring to reduce the balance sheet deficit.

2. Eligible to claim are municipalities with a structural debt situation, provided that

a) there is a balance sheet deficit in the tax-funded budget;

b) they are willing to initiate their own efforts to restore their finances and to sign a restructuring agreement with the canton, which regulates the conditions imposed on the municipality.

1. The government council may wholly or partially revoke a municipality's right to self-governance if a lawful and orderly administration cannot be assured for an extended period.

2. The right to self-governance shall be revoked for as long as the interests of the canton and the municipality make it appear necessary.

1. The government council appoints an administration for such a municipality, which manages the municipal administration on behalf of the municipal authorities.

2. The government council may subordinate such municipalities to a different type of municipality within the same municipal area or to a neighboring municipality with their consent. In doing so, the authorities, officials, and employees of the managing municipality perform the corresponding functions for the subordinate municipality.

1. Public-law organizations serving the cooperation of municipalities, such as associations of local authorities, are subject to state supervision just like the municipalities.

1. The amendments have been incorporated into the respective decrees.

1. Upon the enactment of this law, the Municipal Act of March 27, 1949, is repealed.

1. The municipalities shall adapt their regulations within two years from the coming into force of the partial revision of June 28, 2006.

1. Insofar as the Municipal Code has not yet specified amounts for transactions concerning financial and tangible assets within the financial assets, from which the municipal assembly's approval is required, five times the amounts for transactions concerning administrative assets shall apply.

1. Jurisdiction for the Assessment of Complaints Filed Before the Partial Revision of June 28, 2022, but Assessed Only After the Partial Revision of June 28, 2022, is Governed by Previous Law.

1. The revaluation surplus shall be allocated to the revaluation reserve.

2. Withdrawals from the revaluation reserve are permissible to the extent of a loss on the revaluation of financial assets pursuant to § 153 paragraphs 3 and 4 within the first five years following the introduction of HRM2 in the municipality.

3. Withdrawals from the revaluation reserve must be made when financial assets that were revalued upon the introduction of HRM2 are disposed of.

4. The revaluation reserve shall be dissolved from the sixth year after the introduction of HRM2 in a linear and result-neutral manner over a period of five years in favor of the balance sheet surplus.

1. The existing administrative assets held by municipalities at the time of the introduction of HRM2 shall be depreciated on a straight-line basis over a period of 10 years.

2. Municipalities for which a high remaining balance of administrative assets (tax budget or special financing) represents an undue hardship may request an extension of the 10-year depreciation period from the Department.

3. The decision of the Department may be appealed to the Administrative Court within 10 days from the written notification, in accordance with §§ 199 et seq.

1. The existing provisions (as of January 1, 2010) of the sixth title of this law shall continue to apply to the civil and parish municipalities.

2. The government council shall determine the date from which the new provisions of the sixth title of this law shall also apply to the civil and parish municipalities.

1. The municipalities shall adapt their regulations within two years from the entry into force of the partial revision of November 5, 2014.

1. Financial assets and liabilities are re-evaluated during the implementation of HRM2.

2. The re-evaluation is conducted in accordance with the department's guidelines.

1. The Government Council may enact an implementing ordinance and a regulation concerning the financial budget of the municipalities.

1. This Act is subject to a mandatory referendum. The government council determines the commencement.

2. The members of the authorities, officials, and employees shall remain in office until the constitutionally prescribed term of office has expired. New elections and replacement elections are conducted in accordance with this Act.