Glarus
Finanzgesetz (FG, GS I B/21/1); Kantonsverfassung GL (GS I A/1/1) Finanzartikel; Finanzkontrolle GL; IVöB 2020 (CHF 150,000 threshold)
FG GS I B/21/1 (Finanzgesetz GL — Voranschlag, Staatsrechnung, Finanzplan, Schuldenbremse, Landsgemeinde Ausgabenbeschlüsse — Landsgemeinde direct democracy for extraordinary expenditure votes); KV GL GS I A/1/1 Finanzartikel (Landsgemeinde retains direct fiscal vote authority — unique in cluster); Finanzkontrolle GL (SAI — Kantonsrat-appointed, performance audit, public reports); IVöB 2020
Glarus's cantonal fiscal framework is governed by the Finanzgesetz (FG, GS I B/21/1) and the Kantonsverfassung GL financial articles. GL is one of two cantons retaining the Landsgemeinde (outdoor democratic assembly), which votes on extraordinary expenditures and significant new debt — making voter_approval_new_debt particularly significant here. The FG establishes Voranschlag, Staatsrechnung, Finanzplan, and cantonal Schuldenbremse. The independent Finanzkontrolle GL is the SAI with Kantonsrat appointment and performance audit mandate. No standalone IFI. GL is a mountainous, sparsely populated central Swiss canton. 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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