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OGVE.2018.19.Nr.36 • VB OW OGVE.2018.19.Nr.36 Generato dall'IA

Municipality's Failure to Implement Financial Budget Law Regulations

Numero d'incarto OGVE.2018.19.Nr.36
Autorità giudiziaria
Giurisdizione Svizzera · Canton Obvaldo (CH-OW)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The canton's Financial Budget Law mandates that municipal councils regulate specific areas, such as controlling, cost and performance accounting, internal control systems, and financial asset investments, through regulations. The municipality in question has failed to implement these required regulations since the Financial Budget Law came into effect, creating legal gaps. The governing council ruled that these gaps must be closed promptly, though the specific method, whether through revising the municipal charter or enacting a new regulation, was not determined in this decision.

Regesto Legislator

Ufficiale

OGVE 2018/19 Nr. 36 Art. 89 KV Finanzhaushaltsgesetz des Kantons Obwalden; Gesetzgebung der Gemeinden; Regelungslücke im Gemeinderecht. Entscheid des Regierungsrats vom 21. August 2018 (Nr. 38). Aus den Erwägungen: 2. (…) Das Finanzhaushal

Parole chiave

Generato dall'IA
regolamento finanziario regolamento di esecuzione disposizioni finanziarie regole di bilancio ordinanze municipali esercizio annuo

Disposizioni normative citate

Generato dall'IA
Art. 89 KV
Art. 59 Abs. 4 FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
Art. 66 Abs. 3 FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
Art. 69 Abs. 1 FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
Art. 71 Abs. 1 Bst
1 FHG) oder Vorgaben über die Anlagen des Finanzvermögens (Art. 71 Abs. 1 Bst.
Art. 59 Art.66
Es sind dies zum Beispiel die Bereiche Controlling (Art. 59 Abs.
Art. 69 Art.71
3 FHG), internes Kontrollsystem (Art. 69 Abs.
Art. 71 Abs. 1 Bst. a FHG
This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.
Generato dall'IA
OGVE.2018.19.Nr.42
Executive Council Approval of Municipal Budget Implementation Rules
OGVE.2014.15.Anhang.1.htm
Cantonal Financial Budget Law Evolution and Fiscal Control Principles
VVGE.2005.06.Nr.3
Cantonal Executive Council's Power to Deny Approval of Municipal Regulations Violating Law
OGVE.2016.17.41.htm
Cantonal Government Review of Municipal Ordinance Repeals
OGVE.2016.17.Anhang.2
Cantonal Supervision of Municipal Enactments

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 59 Abs. 4 FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

Art. 66 Abs. 3 FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

Art. 69 Abs. 1 FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

Art. 71 Abs. 1 Bst. a FHG

This provision is cited as one of the areas where the municipal council is required by the cantonal financial budget law to regulate details in a regulation, indicating a legal requirement not met by the municipality.

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Testo completo

Neue SucheOriginalOGVE-2018-19-36.htm

OGVE 2018/19 Nr. 36

Art. 89 KV

Finanzhaushaltsgesetz des Kantons Obwalden; Gesetzgebung der Gemeinden; Regelungslücke im Gemeinderecht.

Entscheid des Regierungsrats vom 21. August 2018 (Nr. 38).

Aus den Erwägungen:

2.

( )

Das Finanzhaushaltsgesetz des Kantons Obwalden verlangt, dass der Gemeinderat in einigen Bereichen die Einzelheiten in einem Reglement regelt. Es sind dies zum Beispiel die Bereiche Controlling (Art. 59 Abs. 4 FHG), Kostenund Leistungsrechnung (Art. 66 Abs. 3 FHG), internes Kontrollsystem (Art. 69 Abs. 1 FHG) oder Vorgaben über die Anlagen des Finanzvermögens (Art. 71 Abs. 1 Bst. a FHG). Dies wurde in der Einwohnergemeine X bisher nicht umgesetzt. Es bestehen demnach seit der Inkraftsetzung des Finanzhausgesetzes Regelungslücken in der Gesetzgebung der Einwohnergemeinde X. Diese sind zwingend in absehbarer Zeit zu schliessen. Ob dies auf dem Weg der Revision der Gemeindeordnung geschehen soll, oder ob dafür ein neues Reglement zu erlassen ist, ist nicht Gegenstand der vorliegenden Prüfung und kann daher offenbleiben.

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it Schlagworte kanton obwalden gemeinderecht Normen Bund FHG: Art.59 Art.66 Art.69 Art.71 OGVE 2018/19 Nr. 36