**Art. 1 Regulation on Credit Available to Educational Institutions Regulation on Credit Available to Educational Institutions**

1 The annual credit for the realization of educational and cultural activities is an amount attributed to the school institution.

2 The credit is intended to finance, wholly or partially

a) complementary and integrative educational activities, in particular class exchanges, study trips (including an allowance for teachers and remuneration of up to a maximum of 30 francs per day per teacher);

b) cultural activities primarily intended for the school's components, in particular conferences, seminars, exhibitions, performances;

c) purchases of books and magazines;

d) graduation ceremonies;

e) representation expenses, expenses for an annual teachers' meeting, or other expenses up to a maximum amount of 2,000 francs per year. [3]

[3] Para. amended by R 10.10.2018; in force since 3.9.2018 - BU 2018, 378; previous amendments: BU 2010, 215; BU 2015, 55.

The annual credit is allocated by the Canton, respectively by the communes, as part of the budget.

[4] The credit of the cantonal institutions is allocated based on the following parameters

a) secondary schools: a base amount of 15,000 francs per institution plus 100 francs per student;

b) special schools: a base amount of 14,000 francs per institution plus 100 francs per student;

c) upper secondary schools: a base amount of 15,000 francs per institution plus 80 francs per student;

d) vocational schools: a base amount of 15,000 francs per institution plus 60 francs per full-time student and 30 francs per student in dual vocational education and training.

[4] Art. amended by R 18.12.2024; in force since 1.7.2025 - BU 2024, 348; previous amendments: BU 1995, 561; BU 2001, 175; BU 2002, 58; BU 2003, 375 and 397; BU 2018, 378.

[5] 1 For cantonal institutions, the annual credit is entered in the budget under a specific accounting item.

2 The transfer of total or partial credit from the cost center of one institution to another, or within its own cost center for similar types of expenses, is permitted.

[5] Art. amended by R 10.10.2018; in force since 3.9.2018 - BU 2018, 378.

The credit of municipal institutions is attributed based on parameters established by the municipal authorities.

[6] **1** The credit shall be used autonomously by the institution, according to the competences established by Articles 26 and 37 of the School Act of 1 February 1990.

**2** The institutional management shall present, at the end of the calendar year, to the authority that allocated the credit, a final report on the activities financed with the annual credit.

**3** The final report shall also be included in the annual report on the performance of the institution prepared by the institutional management.

[6] Art. amended by R 10.10.2018; in force since 3.9.2018 - BU 2018, 378.

[7] Article repealed by R 11.11.2003; effective from 25.11.2003 - BU 2003, 375.

This Regulation shall be published in the Official Bulletin of Laws and Executive Acts and shall enter into force on 1 January 1993.

Published in OB 1992, 245.