Ordinance on the Supervision of Ecclesiastical Foundations (StAVO) (STAVO)

1 This Ordinance governs the supervision by the Church Council of the Scope of Application

ecclesiastical foundations in accordance with Art. 87 of the Swiss Civil Code

(ZGB)5, which are subject to the supervision of the Church Council.

2 Foundations are subject to the supervision of the Church Council if they

a. belong to the regional church or several church districts

or

b. otherwise have the promotion of the regional church's tasks

as the purpose of the foundation.

1 The Church Council maintains a register of ecclesiastical foundations subject to its supervision. It can request from the foundations the information necessary for this purpose.

2 It makes the register accessible to the public in an appropriate manner.

Applicable Law

Where this Ordinance contains no provision, the provisions of the Law on BVG and Foundation Supervision of 11 July 20114 shall be subsidiarily applicable.

This Ordinance applies *mutatis mutandis* to the supervision of ecclesiastical foundations in accordance with Article 87 CC, which, in accordance with Article 84 para. 1 CC, are under the supervision of a church parish, a church parish association, or a district church board.

1. 1. 21-111

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181.19

B. Supervision

Assumption

Tasks

a. Principle

b. In detail

Review

Ordinance on the Supervision of Ecclesiastical Foundations (StAVO)

1 The assumption of supervision over an ecclesiastical foundation by the Church Council requires

a. a request from the supreme body of the foundation,

b. the registration of the foundation in the commercial register,

c. the jurisdiction of the Church Council in accordance with § 1 para. 2.

2 It is effected by resolution of the Church Council, at the earliest upon the date of registration of the foundation in the commercial register.

1 The Church Council ensures that church foundations comply with legal requirements and use the foundation assets in accordance with their purposes.

2 It is the competent cantonal authority in accordance with Articles 85, 86 and 86a of the Swiss Civil Code.

The Church Council particularly supervises ecclesiastical foundations by

a. examining the annual accounts;

b. deciding on material and immaterial changes in organization and purpose, as well as other amendments to the foundation deed;

c. reviewing regulations or amendments to regulations issued by the foundation bodies for their conformity with applicable law and the foundation deed;

d. applying to the competent court for the dissolution of the foundation;

e. performing other tasks assigned to the supervisory authority over a foundation according to the law.

1 In the context of the audit of the statement of accounts pursuant to

1 The Church Council, observing the principle of proportionality, shall promptly take suitable remedial measures as soon as it ascertains any grievances, abuses, breaches of duty, or violations of law in the exercise of its supervision over an ecclesiastical foundation.

2 In particular, it may

a. issue instructions and impose conditions;

b. commission expert opinions and reports;

c. issue substitute orders and take substitute actions;

d. revoke or amend resolutions of the foundation's organs that are contrary to law or the foundation's instruments;

e. admonish, warn, or remove members of the foundation's organs;

f. appoint an official administration;

g. order a limited or ordinary audit and, if necessary, appoint or remove the auditor.

3 It may, on its own initiative or upon notification by third parties, at any time request information and the production of relevant documents from the supreme organ of the foundation.

1. 1. 21-111

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181.19 O. on the Supervision of Ecclesiastical Foundations (StAVO)

1 Duties of

Ecclesiastical foundations shall submit their annual accounts to the

Church Council within three months of the end of the financial year.

These accounts comprise

a. the income statement and balance sheet, validly signed and

approved by the foundation's supreme body, as well as the

minutes of their approval,

b. the annual report on the foundation's activities,

c. the report of the auditing body, provided the foundation has not

been exempted from the obligation to appoint an auditing body,

d. any further documents designated by the Church Council.

2 They shall promptly submit amendments to the foundation deed, as

well as new or amended regulations, to the Church Council for review

and decision.

3 They shall immediately notify the Church Council of special

occurrences that significantly influence the assessment of the

foundation's situation or require swift intervention.

Arrangements made by the Church Council in the exercise of

its supervision over ecclesiastical foundations are contestable pursuant to Arts. 228 and

229 KO.

C. Fees

1 The Church Council charges no fees for the examination of the annual financial statements. Paragraph 2 remains reserved.

2 It may charge fees for more extensive audit work or if an ecclesiastical foundation fails to meet its obligations on time or in full.

3 The fees according to paragraph 2 amount to two-thirds of the fees calculated according to §§ 3 and 4 of the BVS5 Fee Regulations of 10 October 2012.

4 The fees become due 30 days after invoicing.

D. Transitional Provision

This Ordinance applies to ecclesiastical foundations whose annual

accountability reports are submitted as of December 31, 2020, and

later, as well as to audit procedures performed from the effective date

of this Ordinance onwards.

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1 OS 75, 475; AB1 2020-09-18.

2 Effective date: January 1, 2021.

3 LS 181.10.

4 LS 833.1.

5 LS 833.15.

6 SR 210.