Geneva
Loi sur la gestion administrative et financière de l'Etat (LGAF, D 1 05, 2013); Loi sur la Cour des comptes (D 1 10, 2005); Constitution genevoise (A 2 00) dispositions financières; IVöB 2020
LGAF D 1 05 (Loi sur la gestion administrative et financière 2013 — budget, comptes d'Etat trimestriels, plan financier quadriennal, frein à l'endettement, état patrimonial HRM2, Oct-31 délai Grand Conseil, engagements hors bilan); Loi sur la Cour des comptes D 1 10 (Cour des comptes GE 2005 — cour de comptes model, performance audit, Grand Conseil-appointed, public rapports); Cst GE A 2 00 dispositions financières; IVöB 2020 (CHF 150,000 seuil, SIMAP)
Geneva's cantonal fiscal framework rests on the Loi sur la gestion administrative et financière de l'Etat (LGAF, D 1 05, 2013) and the Loi sur la Cour des comptes (D 1 10, 2005). GE is distinctive in having a full court-of-accounts model (Cour des comptes) — the only canton with a collegial SAI board rather than an inspector-general model. The Cour des comptes GE has both financial/compliance and performance audit (évaluation des politiques publiques) mandate. The LGAF Art. 26 mandates October 31 budget submission to the Grand Conseil (~61 days). LGAF Art. 40 requires quarterly financial monitoring reports (rapports de suivi). The LGAF Art. 47 mandates HRM2-aligned accrual accounting (état patrimonial) including contingent liability disclosure (engagements hors bilan). The cantonal frein à l'endettement is embedded in the Constitution genevoise and the LGAF. GE is a major international finance and diplomatic centre. 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 | quarterly |
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 | ✓ Yes |
| 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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