Fribourg
Loi sur les finances de l'Etat (LFin, RSF 610.1); Constitution cantonale FR (Cst FR, RSF 10.1) dispositions financières; Contrôle des finances FR; IVöB 2020 (seuil CHF 150,000)
LFin RSF 610.1 (Loi sur les finances de l'Etat FR bilingual — budget, comptes d'Etat, plan financier, frein à l'endettement, HRM2 comptabilité, planification des investissements); Cst FR RSF 10.1 dispositions financières (frein à l'endettement, referendum facultatif sur les dépenses); Contrôle des finances FR RSF 616.1 (SAI — Grand Conseil-nommé, audit de performance, rapport annuel public); IVöB 2020 (CHF 150,000 biens/services, portail SIMAP)
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Fribourg's cantonal fiscal framework is governed by the Loi sur les finances de l'Etat (LFin, RSF 610.1) and the bilingual (French/German) Kantonsverfassung FR financial articles. The LFin establishes budget (budget), comptes d'Etat, plan financier, frein à l'endettement, and planification des investissements. FR adopted HRM2 accrual accounting (comptabilité patrimoniale). The cantonal debt brake (frein à l'endettement) is embedded in both the LFin and KV FR. The Contrôle des finances FR is the SAI, appointed by the Grand Conseil with performance audit mandate. FR is a bilingual canton with French majority. FR is a net NFA recipient. 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 | ✓ Yes |
| Surplus asset disposal transparency | — |
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