Financial control of the Principality of Liechtenstein
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| Supervisory authority (s) | Parliament, financial control: external auditors | ||
| Headquarters | Vaduz | ||
| Employee | 5 | ||
The financial control of the Principality of Liechtenstein as a state institution is intended to guarantee a thorough and independent control of the country's budget management (management).
The financial control is an independent and independent body that supports the state parliament in its tasks ( control function ).
The financial control of the Principality of Liechtenstein is based in Vaduz and is headed by Cornelia Lang.
A special feature is that, as required, but at least every five years, the auditing commission must appoint an external auditor for the periodic review of the financial control, which examines the financial management and the accounting of the financial control.
history
According to Article 63, Paragraph 1 of the Constitution , the Landtag has the right to control the entire state administration. This parliamentary oversight of the business activities of the government and administration is supported by a business audit commission (GPK). A financial control was created as a permanent specialist body for financial supervision, but the lack of independence from the state authorities (particularly the government ) was criticized. The financial control was organizationally attached to the government.
In 2009, the State Parliament passed the Financial Control Act (FinKG), which came into force on January 1, 2010, with 21 out of 25 votes. This is intended to strengthen the independence and neutrality of the newly structured financial control as an organization and when performing its control tasks.
In particular, from 2010 onwards, the comprehensive revision of the state by the financial control will no longer be organizationally assigned to the government, but to the state parliament. The election of the head of financial control will now also be made by the state parliament and no longer by the government.
Legal bases
The primary legal basis for the financial control of the Principality of Liechtenstein is the Law on Financial Control (Financial Control Act; FinKG).
On the basis of this law, the head of financial control issues organizational regulations after hearing the business audit commission of the state parliament and the government.
The State Personnel Act, the Salary Act and the Act on Pension Insurance for State Personnel shall apply mutatis mutandis to the financial control staff.
Organizational regulations
With organizational regulations, the financial control can determine its internal organization in which, among other things, the areas of responsibility and their assignments are recorded and the substitution is regulated.
Organizational regulations were issued on March 15, 2012. It must be checked or revised at least every five years.
Goal of financial control
The aim and criteria of the financial control is to check the public budget for correctness, correctness and efficiency and to uncover any deficiencies in the budget or economic management.
organization
construction
The financial control consists of a: head, deputy head, the auditors, an auditor, clerks and / or secretariat and assistants.
In organizational terms, financial control is assigned to the state parliament, but also uses government services through performance agreements.
tasks
Exam tasks
The financial control checks the entire financial budget in accordance with Art. 11 FinKG. You are responsible in particular:
- the examination of the national accounts;
- the audit of financial management and accounting:
- of the offices;
- the data protection office;
- of the Parliamentary Service;
- the courts, insofar as the financial supervision relates exclusively to the administration of justice ;
- public companies if this is specially provided by law (eg. as can the Financial Market Authority Liechtenstein Article 19 FMA Act or under can the University of Liechtenstein under Article 25 LUG of financial control are tested, but also by an external auditor. The accounts of the Data Protection Authority in order the business audit commission according to Art 28c DSG, however, may only be audited by the financial control in the sense of its legal powers and not by an external auditor.);
- the examination of state financial aid (subsidies) and compensation, including performance agreements; Financial Control is authorized to carry out spot checks on beneficiaries in order to check the legality of grants and payments;
- the audit of government procurement;
- the examination of the internal control systems for their economic efficiency and effectiveness;
- checking IT systems with regard to their security, economy and functionality,
and may receive special assignments (reviews and clarifications) from the business audit committee and the government. Financial control can decide for itself whether to execute or reject the order in accordance with its regular audit program.
Audit reports, complaints and reporting
Financial control reimbursed
- after completion of an examination, an examination result with findings, complaints and recommendations,
- Interim reports,
- Activity reports (annual reports).
If the financial control discovers deficiencies or irregularities of considerable financial or fundamental importance, it informs the government and the business audit committee immediately after the audit has been completed. As far as the administration of justice is concerned, it notifies the conference of court presidents or, as far as the parliamentary service or the data protection office is concerned, the state parliament presidium. In urgent cases, the head of financial control informs the head of government and the chairman of the business audit committee verbally and records this in minutes .
staff
The head of financial control is responsible for:
- the management of all business of the financial control including the representation of the financial control outside;
- the official decisions of the financial control;
- the issuing of organizational regulations after hearing the business audit commission and the government.
The head is elected by the state parliament for a term of office of eight years, with one re-election permitted. In the event that he is unable to attend, the deputy head will fully represent the head.
Before recruiting staff, the head of the state parliament's business audit commission must be heard.
The auditors manage the mandates and audits in accordance with the Financial Control Act.
The auditor carries out final and interim audits and examinations within the framework of the Financial Control Act or works with them.
The secretariat and assistants have supporting tasks for all employees.
Conflict of interest, bias, recusal
The head of financial control may neither belong to the state parliament, the government, a court or an administrative authority, nor exercise the function of a community leader or a community council of a Liechtenstein community. Former members of the government must have left the government at least four years beforehand. This applies mutatis mutandis to experts on the election committee.
Financial control employees must report potential conflicts of interest to the manager. The latter decides on any outstanding debts (the head of financial control himself informs the auditing committee of a conflict of interest that affects him).
In the event of a reason for recusal, the person concerned may neither take part in the relevant audit activities nor in the deliberations of the business audit commission.
membership
The financial control of the Principality of Liechtenstein is a member of the Swiss professional association of financial controls. Members of the professional association of financial controls are also the financial controls of all German-speaking cantons and some cities with their own financial supervision as well as the federal financial control. The association aims, among other things, to exchange information and experience in the field of auditing and public administration, but also to further educate its members.
literature
- Anton Schäfer : Agencies under public law in Liechtenstein. Edition Europa, Dornbirn 2007, ISBN 978-3-901924-26-2 ( Google books ).
Web links
- Financial control (general)
- Swiss Federal Audit Office
- Website Financial Control of the Principality of Liechtenstein.
- Organizational regulations for the financial control of the Principality of Liechtenstein .
- Financial control activity reports (from 2011).
- 2002/86 . (Government report and proposal on the amendment to the Financial Budget Act of October 1, 2002).
- 2002/128 . (Government opinion on the amendment to the Financial Budget Act of November 26, 2002).
See also
Individual evidence
- ↑ " Speech of His Highness Hereditary Prince Alois von und zu Liechtenstein on the occasion of the opening of the Landtag " on February 21, 2008, p. 5 ff (before the installation of this facility and separation from the government in Liechtenstein), PDF ( Memento des original from 12 January 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. .
- ↑ This is one of the most important prerequisites for a functioning financial control, in particular the separation of the financial control from the executive power.
- ↑ Art 18 FinKG
- ↑ Report and application by the government to the Landtag of the Principality of Liechtenstein on the amendment of the Financial Budget Act (position of financial control) of October 1, 2002, BuA 2002/86. Statement by the government to the state parliament of November 6, 2002, BuA 2002/128.
- ↑ Law of October 22, 2009 on financial control (Financial Control Act; FinKG), LGBl 324/2009.
- ↑ By an electoral commission made up of independent experts - Art. 4 Para. 1 FinKG.
- ↑ Art 5 para. 1 let. c FinKG
- ↑ See Art. 4 Paragraph 6 and Art. 6 Paragraph 2 FinKG.
- ↑ Item 4 Organizational Regulations.
- ↑ Art 9 FinKG.
- ↑ Law of June 18, 2004 on Financial Market Supervision (Financial Market Supervision Act; FMAG), LGBl 175/2004.
- ↑ Law of 25 November 2004 on the University of Liechtenstein (LUG), LGBl 3/2005.
- ↑ Data Protection Act (DSG) of March 14, 2002, LGBl 55/2002.
- ↑ Art 12 FinKG.
- ↑ Art 14, 16 FinKG.
- ↑ Art 16 para. 1 FinKG.
- ↑ Art 16 FinKG.
- ↑ Art 14 para. 4 FinKG
- ↑ Art 5 FinKG.
- ↑ Art 4 para. 2 FinKG.
- ↑ Art 4 para. 4 FinKG.
- ↑ Item 3 Organizational Regulations.
- ↑ Quoted from: Annual Report 2011 of the Cantonal Financial Control of Basel-Landschaft, p. 4, point 1; Activity report 2012 of the financial control of the Canton of Zurich, p. 21.
