Jura
Loi sur les finances du canton (LFIN, RSJU 611.1); Constitution de la République et Canton du Jura (Cst JU, RSJU 101.1) dispositions financières; Contrôle des finances JU; IVöB 2020
LFIN RSJU 611.1 (Loi sur les finances du canton JU — budget, comptes d'Etat, plan financier, frein à l'endettement, HRM2 comptabilité patrimoniale, planification des investissements); Cst JU RSJU 101.1 dispositions financières (frein à l'endettement, contrôle parlementaire); Contrôle des finances JU (SAI — Parlement-nommé, audit de performance, rapport annuel public); IVöB 2020 (CHF 150,000 biens/services, SIMAP)
Jura's cantonal fiscal framework rests on the Loi sur les finances du canton (LFIN, RSJU 611.1) and the Constitution de la République et Canton du Jura financial articles. JU is the youngest Swiss canton, created in 1979 following a cantonal separation vote. Francophone and a net NFA recipient. The LFIN establishes budget, comptes d'Etat, plan financier, frein à l'endettement, HRM2 comptabilité patrimoniale, and planification des investissements. The Contrôle des finances JU is the SAI, appointed by the Parlement 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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