Aargau
Gesetz über die Grundlagen der kantonalen Finanzpolitik (FiG, SAR 614.100); Kantonsverfassung AG (KV AG, SAR 110.000) Finanzartikel; Gesetz über die Finanzkontrolle (FKG AG); IVöB 2020 (Interkantonale Vereinbarung über das öffentliche Beschaffungswesen, GPA 2012 implementation)
FiG SAR 614.100 (Gesetz über die Grundlagen der kantonalen Finanzpolitik — Voranschlag, Finanzplan, Staatsrechnung, Schuldenbremse, Investitionsplanung, HRM2 accrual); KV AG SAR 110.000 Finanzartikel (Schuldenbremse, Volksreferendum über Ausgaben); Gesetz über die Finanzkontrolle FKG AG (SAI independence, performance audit, Parliament-reporting); IVöB 2020 (CHF 150,000 goods/services threshold, SIMAP portal, award publication)
Aargau's cantonal fiscal framework is anchored in the Gesetz über die Grundlagen der kantonalen Finanzpolitik (FiG, SAR 614.100) and the Kantonsverfassung AG financial articles. The FiG establishes budget (Voranschlag), multi-year financial plan (Finanzplan), and Staatsrechnung (annual accounts). Aargau adopted HRM2 (Harmonisiertes Rechnungslegungsmodell 2) accrual accounting, mandating a full balance sheet with asset positions. A cantonal Schuldenbremse (debt brake) is embedded in the FiG. The independent Finanzkontrolle AG serves as the cantonal SAI, appointed by the Kantonsrat with performance audit mandate. Procurement falls under IVöB 2020 (CHF 150,000 threshold). No standalone IFI exists. Aargau is a net NFA contributor and home to major industrial and energy infrastructure. Currency: CHF; fiscal year: calendar year.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 61 days before fiscal year |
| Machine-readable budget format | — |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | — |
| Expenditure reporting frequency | annual |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed independent |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Public bidding threshold | 150,000 CHF |
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | — |
| Contingent liability disclosure | — |
| Voter approval required for new debt | ✓ Yes |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | 180 days after fiscal year |
| Citizens budget required | — |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | — |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | — |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | ✓ Yes |
| Surplus asset disposal transparency | — |
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