Organizational Ordinance of the Department of Finance (OV FD) (OVFD)

The Finance Directorate (FD) consists of the Director, individuals directly subordinate to him or her, and the following administrative units¹²

a. General Secretariat (GS),

b. Finance Administration (FA),

c. Tax Office (TO),

d. Human Resources Office (HRO),

e. Office for Information Technology (OIT),

f. Cantonal Print and Materials Center (CPMC).

B. Director

**1 The Director Duties**

bears ultimate responsibility for the leadership and management of the

Department and the fulfillment of its tasks.

**2 He or she**

a. ensures the implementation of the cantonal government's legislative objectives within the

Department,

b. defines the legislative objectives and the ordinary task and financial

planning of the Department,

c. approves plans and proposals from the administrative units,

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172.110.3 Organisational Ordinance of the Department of Finance (OV FD)

d. assigns tasks and competencies to the administrative units,

e. supervises the administrative units,

f. ensures the enforcement and legal administration duties of the

Department,

g. manages direct subordinates and defines the leadership and controlling

instruments of the Department.

**Subordinations**

The Director is directly subordinate to:12

a. the Assistant to the Director,

b. the Compliance Officer,

c. the Heads of the administrative units in accordance with §§ 9

and 10 (Heads of Offices and Secretary General).

Assistant to the

Director

12 The Assistant to the Director supports the Director in administrative matters, including scheduling.

Compliance Officer

13

1 The Compliance Officer supports the Directorates and the State Chancellery in their efforts towards compliance and coordinates these.

2 For this purpose, he or she notably performs the following tasks

a. Developing directives and regulations or supporting the Directorates and the State Chancellery in their development,

b. Promoting the development of compliance processes and developing corresponding measures,

c. Conducting internal training sessions,

d. Answering inquiries.

Tasks

a. Administrative

Units in

General

C. Administrative Units

**The Administrative Units**

a. perform the tasks assigned to them by superior law,

by the Annex to these Regulations or by written

instruction of the Director or Deputy Director,

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Organisational Regulations of the Department of Finance (OV FD) 172.110.3

b. carry out assignments from the Director or Deputy Director,

c. participate in the preparation of government business concerning them,

d. participate in legislative projects and other projects or lead such projects.

12 1 The General Secretariat fulfils the functions of an administrative unit in accordance with § 7.

2 It is also the general staff unit and service centre of the Directorate and

a. supports the Director in their duties,

b. maintains a business control system for the Directorate's affairs,

c. supports and assists the administrative units in their tasks, particularly by contributing the Directorate's perspective,

d. is the point of contact within the Directorate for legal questions (outside the areas of responsibility of other administrative units), Directorate controlling (excluding personnel matters), and Directorate logistics, as well as for fundamental questions within the Directorate's area of responsibility,

e. represents the Directorate in the coordination bodies of the Directorates in accordance with §§ 68ff. VOG RR, as well as in bodies of legal entities, commissions, and working groups, unless representation is carried out by the Director or assigned to another administrative unit,

f. is the point of contact within the Directorate for information and communication and ensures information and communication within and outside the Directorate,

g. fulfils tasks of the Directorate that are not assigned to any other administrative unit.

3 As an exception in accordance with § 62 para. 2 VOG RR4, the personnel area is assigned to the Human Resources Office instead of the General Secretariat.

4 The Directorate Assistant and the Compliance Officer are organisationally attached to the General Secretariat.

b. General

Secretariat

in Particular

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172.110.3 Organisational Ordinance of the Department of Finance (OV FD)

Management

a. Administrative

Units in

General

b. General

Secretariat

in Particular

The head of the administrative unit bears responsibility for the management, control, and fulfillment of tasks within their administrative unit. They particularly perform the following duties

a. Implementation of the legislative objectives of the Government Council and the Directorate within the administrative unit,

b. Planning of tasks and control of task fulfillment within the administrative unit,

c. Human resource management within the administrative unit,

d. Regulation of organizational matters and establishment of processes within the administrative unit,

e. Quality management within the administrative unit,

f. Tasks as instructed by the Director,

g. Cooperation within and outside the administration, provided it does not fall under the purview of the Directorate,

h. Representation duties.

12 1 The Secretary-General shall, with respect to the General Secretariat, fulfil the duties of the head of an administrative unit in accordance with § 9.

2 Furthermore, she or he shall in particular fulfil the following duties

a. Supporting the Director in her or his duties,

b. Assigning business and controlling business and deadlines for Directorate matters,

c. Regulating access to the databases of the Government Council and the Directorate, insofar as this is not regulated by a resolution of the Government Council,

d. Regulating organisational matters and defining processes within the Directorate, in consultation with the Director,

e. Coordinating cooperation among the administrative units of the Directorate as well as with the other Directorates and the Chancellery of State.

3 The Secretary-General shall represent the Director within the Directorate and is, to that extent, authorised to issue instructions to the other administrative units and to the employees who are organisationally assigned to the General Secretariat. Upon special authorisation or in urgent cases, she or he shall also represent the Director outside the Directorate and when deciding on expenditures.

1 The Head of the administrative unit issues an organisational regulation for his or her administrative unit, stipulating in particular

a. the structure and organisation of the administrative unit,

b. reporting lines,

c. the tasks of the structural units and directly subordinated personnel,

d. the competencies of leading staff members (decision-making powers, expenditure authorisations, signing powers, etc.),

e. the representation for himself or herself and for directly subordinated personnel,

f. information and communication within the administrative unit and externally,

g. the regulations required for the administrative unit under superordinate law, in particular under legislation concerning information and data protection.

2 The organisational regulation of the General Secretariat also contains corresponding provisions for employees who are organisationally assigned to the General Secretariat.11

3 The organisational regulation of the Tax Office is limited to those provisions not already contained in the Ordinance on the Organisation of the Cantonal Tax Office of 17 December 20086.

4 The Head of the administrative unit submits the organisational regulation and its amendments to the Secretary General for the attention of the Director no later than four weeks before their entry into force. The Director may demand changes at any time.

5 The Head of the administrative unit makes the organisational regulation and its amendments known to the employees of the administrative unit in an appropriate form.

Part 2: Competencies

1 The Director decides at first instance on behalf of the Directorate.

a. as first

instance

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172.110.3

Organisational Ordinance of the Department of Finance (OV FD)

2 He or she may authorise administrative units and employees to decide in specific areas of responsibility on behalf of the Directorate.

3 The administrative units decide at first instance in their own name in the areas of competence according to the Annex to this Ordinance and in other cases provided for by law.

b. as appeals

instance

c. Representation

before appeals

instances

Expenditures

a. Powers

**1 The General Secretariat decides on appeals and supervisory complaints on behalf of the Directorate.**

**2 The Tax Office handles the collection of fees and costs. Decisions are communicated to the Tax Office for this purpose.**

**3 The Director or Directress can delegate decision-making authority for certain types of business to another administrative unit, in particular to the Tax Office. Corresponding regulations will be published on the Internet.**

7 1 If the Director-General or Director has decided on behalf of the Directorate, she or he also represents the Directorate before the appellate bodies. She or he may authorize an administrative unit to represent them.

2 If an administrative unit has decided on behalf of the Directorate, it also represents the Directorate before the appellate bodies.

3 If an administrative unit has decided in its own name, it appears before the appellate bodies in its own name.

1 The Head of the Directorate

decides on expenditures within the framework of superordinate law,

unless the administrative units are responsible.

2 The administrative units decide on

a. new or committed one-off expenditures up to CHF 500,000,

b. new or committed recurring expenditures up to CHF 100,000 annually,

c. committed recurring expenditures exceeding CHF 100,000 annually,

provided they are to be booked to one of the accounts listed in Annex 1

of the Financial Controlling Ordinance (FCO) of 5 March 20085

in the cantonal chart of accounts, or are approved based on one

of the provisions listed in Annex 2 of the FCO.

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Organisational Ordinance of the Department of Finance (OV FD)

172.110.3

3 These expenditure competencies also apply *mutatis mutandis* to

a. the conclusion of contracts for the implementation of expenditure

approvals, in particular the awarding of contracts to third parties,

b. the transfer of no longer needed assets from administrative assets to

financial assets, and their disposal,

c. the conclusion of contracts that generate revenue.

4 The General Secretariat also decides on:12

a. the recognition of state liability claims for which no insurance exists,

and the conclusion of settlements for such claims up to CHF 500,000,

as well as the rejection of state liability claims,

b. the acceptance or renunciation of inheritances and the application for

a public inventory or an official liquidation, as well as the acceptance

or rejection of donations from third parties, regardless of the value of

the inheritance or donation,

c. the acceptance or rejection of the transfer of assets from discontinued

bankruptcies.

1. Expenditures shall be approved by decision of the competent authority, upon sanctioning, or by signature of the invoice by the authorized person.

2. The signature of the invoice by the authorized person shall be considered as expenditure approval in the following cases

a. Expenditures up to the amount of CHF 10,000,

b. Salaries and social benefits,

c. Insurance premiums,

d. Legally mandated taxes and fees,

e. Invoices for telephone services (excluding installation costs and fee redemptions) and postage,

f. Fees and charges from post offices and banks,

g. Invoices for electricity, water, and heating material,

h. Payments based on judgments of judicial authorities independent of administration,

i. Capital repayments and interest payments,

j. Internal chargebacks.

1 Decisions and expenditure authorizations shall be signed by the person responsible for the decision or expenditure authorization.

2 In all other cases, the person responsible for the matter is authorized to sign documents, insofar as this Ordinance and the applicable organizational regulations do not provide otherwise.

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172.110.3

Organizational Ordinance of the Department of Finance (OV FD)

3 Contracts leading to obligations of the Canton shall be signed with a double signature, with the line manager signing on the left and the person responsible for the matter signing on the right.

1 The Director of the Department, within the framework of superior law, determines which personnel matters the department or administrative units decide upon and to what extent he or she must be informed about personnel matters.

2 The Human Resources Office submits proposals to the Director of the Department for such a regulation and any necessary adjustments.

3 The regulation will be published on the intranet.

Part 3: Cooperation

A. Meetings

1 For mutual information, coordination, and networking, the Director regularly conducts management meetings with the heads of all administrative units and the communication officer.

2 The management meetings particularly address the following topics

a. Leadership and fulfillment of tasks within the Directorate,

b. Directorate strategy in cross-cutting tasks,

c. Key topics affecting multiple administrative units,

d. Business administration.

1 To perform the leadership and supervisory function, the Director

regularly conducts meetings with the heads of the individual

administrative units and the Compliance Officer. The Secretary General

and, if necessary, other persons also participate in these meetings.12

2 The meetings address, in particular, the following topics

a. Leadership, planning, and control tasks, as well as the assignment of

duties by the Director,

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Organizational Ordinance of the Department of Finance (OV FD)

172.110.3

b. Project coordination and uniform approach for cross-sectional tasks in

the areas of personnel, finance, resource management, controlling,

information management, and communication,

c. Reporting on the administrative unit based on key management figures

from controlling (budget, accounts, annual report, interim reports,

personnel and IT controlling, etc.),

d. Briefing on important projects, developments, special incidents, and

personnel matters from the administrative unit and its environment.

### For personal and confidential exchange, the Director conducts regular leadership meetings

The Director regularly conducts leadership meetings with the heads of the individual administrative units for personal and confidential exchange.

### B. Information Flow

**1. Transactions between the Head of Directorate or the Head of Directorate and Administrative Units**

Transactions are transmitted between the Head of Directorate or the Head of Directorate and the administrative units in both directions via the General Secretariat.

**2. Urgent Transmissions**

In cases of particular urgency, transmission may instead take place directly.

1 Applications to the Government Council as well as applications to the Director or Deputy Director will be submitted in advance to the administrative units that are particularly affected in their areas of responsibility according to the Annex to this Ordinance for their comments.

2 The comments will be attached to the application.

The persons responsible for the administrative units for the cross-sectional tasks of Finance and Controlling, Human Resources, Information Technology, and cross-sectional Communication ensure the necessary coordination among the administrative units and the necessary forwarding of information within their respective administrative unit.

1 The head of the administrative unit shall inform the director

at an early stage about the following matters

a. fundamental planning and objective setting,

b. projects of particular political importance, with significant

organisational, personnel or financial implications

or with considerable expenditure.

Information

on planning

and projects

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172.110.3 Organisational Ordinance of the Department of Finance (OV FD)

2 The director shall be regularly informed about project steps, achievement of

objectives and the execution of tasks.

1 All employees of the Directorate shall promptly inform their supervisor of extraordinary incidents within their area of responsibility if these

a. could trigger an urgent need for action or coordination,

b. could be of particular significance or political importance.

2 Within their area of responsibility and decision-making, they shall consult with their supervisors in advance if politically sensitive decisions or decisions of particular significance are pending, or if other administrative units could be significantly affected by the decisions.

3 In the event of changes or determinations of practice of particular political importance, as well as in other matters of particular political importance, consultation with the Director shall be sought in advance.

4 Supervisors, or for compelling reasons the employees themselves, shall immediately inform the Director of cases of potentially criminal or otherwise grossly improper conduct.

Managers and employees actively communicate and obtain the information necessary for their task fulfillment.

Important decisions, especially those with significant legal or financial implications, are prepared according to the four-eyes principle, unless equivalent general precautions exist.

1 The competent department of the Human Resources Office is directly available to employees for human resources law questions and for personal advice.

2 Enquiries will be treated confidentially.

Organisational Ordinance of the Department of Finance (OV FD)

172.110.3

Part 4: External Contacts

1. The administrative units shall comment on matters and fundamental

occurrences within their area of responsibility in accordance with the Annex

to this Ordinance, unless this Ordinance provides otherwise.

2. The Secretary General shall designate a Communications Officer.

This officer may issue directives to ensure coherent communication.

1 Deals of particular significance shall be commented on exclusively by the Head of the Directorate or the Communications Officer.

2 Deals of particular significance include in particular

a. Deals that extend beyond one's own area of expertise,

b. Deals that involve a political component,

c. Deals that cannot be assessed (in particular with regard to their political or professional importance),

d. Interviews and major publications,

e. Personnel matters,

f. Crisis situations.

1 The administrative units shall immediately inform the Communications Officer of received media inquiries and upcoming public relations work.

2 The Communications Officer generally handles media inquiries and public relations work themselves. In cases of minor importance, they may, in individual cases or generally for specific cases, delegate this to the competent administrative unit.

1 Media releases and media conferences are coordinated by the Communications Officer.

2 He or she obtains the prior consent of the Director for this purpose and handles coordination with the Communications Department of the Government Council.

The communication with the Cantonal Council, political parties, interest groups, and the Foundation Board of BVK Personalvorsorge des Kantons Zürich is conducted via the Director or in his or her stead.

Communication with the Cantonal Council, parties, associations and BVK

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172.110.3

Organizational Ordinance of the Department of Finance (OV FD)

Requests for information access

1 The administrative units process requests for access to information in their area of responsibility in accordance with the Act on Information and Data Protection (IDG) of 12 February 2007, as per the Annex to this Ordinance.

2 If a request concerns matters of the entire Directorate or the areas of responsibility of several administrative units, it shall be processed by the General Secretariat.

3 The administrative units shall annually inform the General Secretariat about the requests they have processed.

Implementing

Provisions

Organizational

Regulations

Entry into Force

Part 5: Final Provisions

The Head of the Directorate may issue implementing or supplementary directives concerning this Ordinance.

The heads of the administrative units shall submit an organisational regulation, in accordance with § 11, to the Secretary-General for the attention of the Director by no later than 30 September 2016, which can be brought into force by no later than 1 January 2017.

2 The Organisational Ordinance of the Department of Finance of 15 October 2014 is repealed as of this date.

1 OS 71, 44; for reasons see AB1 2015-12-24.

2 LS 170.4.

3 LS 172.1.

4 LS 172.11.

5 LS 611.2.

6 LS 631.51.

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Organisational Ordinance of the Department of Finance (OO DF)

172.110.3

7 Inserted by Decree of 30 September 2016 (OS 71, 470; ABI 2016-10-07). In force since 1 January 2017.

8 Version according to Decree of 30 September 2016 (OS 71, 470; ABI 2016-10-07). In force since 1 January 2017.

9 Inserted by Decree of 18 August 2017 (OS 72, 448; ABI 2017-08-25). In force since 1 January 2018.

10 Version according to Decree of 18 August 2017 (OS 72, 448; ABI 2017-08-25). In force since 1 January 2018.

11 Inserted by Decree of 26 November 2021 (OS 77, 59; ABI 2021-12-03). In force since 1 March 2022.

12 Version according to Decree of 26 November 2021 (OS 77, 59; ABI 2021-12-03). In force since 1 March 2022.

13 Repealed by Decree of 26 November 2021 (OS 77, 59; ABI 2021-12-03). In force since 1 March 2022.

14 Version according to Decree of 24 February 2025 (OS 80, 54; ABI 2025-02-28). In force since 1 April 2025.

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172.110.3

Appendix

Organisational Ordinance of the Department of Finance (OO DF)

Areas of Responsibility of the Administrative Units according to § 7 OO DF

Area

Responsibility

Areas of Responsibility of the Department according to Appendix 1 VOG RR

1. Finance and Accounting

Financial controlling

Financial Administration

(cross-departmental

and within the department)

Financial Administration

(cross-departmental)

2.10 Asset Management and Treasury

3. Taxation and Tax Administration

General Secretariat

(within the department)

Financial Administration

Tax Office

4.

Financial policy including fiscal and burden equalization with the Federation and Cantons

Financial Administration

5.

Insurance and State Liability

General Secretariat

6.7 Inheritances and Third-Party Donations

General Secretariat

7.8 Salt Monoply

General Secretariat

8.14 Notary Services

General Secretariat

9.12 Charitable Fund

General Secretariat

Human Resources Office

10.

Central Human Resources

11.

Pension provision

12. Central Procurement of Printed Materials and Supplies

13.10 Cross-sectional services in the areas of

Human Resources and HR Development

Accounting

Information Technology

Human Resources Office

Cantonal Print and

Material Centre

Human Resources Office

Financial Administration

Office for Information Technology

14

Organisational Ordinance of the Department of Finance (OO DF)

172.110.3

Area

Responsibility

Other Areas of Responsibility of the Department12

General Secretariat

Appeals and Supervision Complaints

(or other

administrative unit

according to special

regulation by the Head

of Department)

Acquisition of assets from discontinued bankruptcies

General Secretariat

Waiver of loans and cancellation of mortgages

General Secretariat

Communication

General Secretariat

Compliance

Compliance Officer

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