Appenzell Innerrhoden
Finanzhaushaltsgesetz (FHG, LB AI 611.000); Kantonsverfassung AI Finanzartikel; Finanzkontrolle AI; IVöB 2020 (CHF 150,000 threshold)
FHG LB AI 611.000 (Finanzhaushaltsgesetz — Voranschlag, Staatsrechnung, Finanzplan, Schuldenbremse, Landsgemeinde fiscal votes); Kantonsverfassung AI Finanzartikel (Landsgemeinde approval for extraordinary expenditures — direct democracy fiscal control); Finanzkontrolle AI (SAI — performance audit, Parliament-reporting); IVöB 2020 (CHF 150,000 goods/services threshold, SIMAP)
Appenzell Innerrhoden's fiscal framework is governed by the Finanzhaushaltsgesetz (FHG, LB AI 611.000) and the Kantonsverfassung AI financial articles. AI is the smallest Swiss canton by population and one of two cantons retaining the Landsgemeinde (outdoor democratic assembly). The Landsgemeinde votes on extraordinary expenditures, making voter_approval_new_debt particularly salient here — direct democracy provides the strongest possible fiscal control. The FHG establishes Voranschlag, Staatsrechnung, and Finanzplan. The cantonal Schuldenbremse applies. The Finanzkontrolle AI is the SAI with performance audit mandate. No standalone IFI. IVöB 2020 procurement. 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 | — |
| Surplus asset disposal transparency | — |
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