Neuchatel
Loi sur les finances de l'Etat et des communes (LFinEC, RSN 601.1); Constitution de la République et Canton de Neuchâtel (Cst NE, RSN 101.1) dispositions financières; Contrôle des finances NE; IVöB 2020
LFinEC RSN 601.1 (Loi sur les finances de l'Etat et des communes NE — unified cantonal-communal fiscal statute; budget, comptes d'Etat, plan financier, frein à l'endettement, HRM2 comptabilité, planification des investissements); Cst NE RSN 101.1 dispositions financières; Contrôle des finances NE (SAI — Grand Conseil-nommé, performance audit, rapport annuel public); IVöB 2020 (CHF 150,000 seuil, SIMAP)
Drafted with AI
Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
Neuchâtel's fiscal framework is governed by the Loi sur les finances de l'Etat et des communes (LFinEC, RSN 601.1), unusually, a unified statute covering both cantonal and communal finances. NE is a Francophone canton and net NFA recipient. The LFinEC establishes budget, comptes d'Etat, plan financier, frein à l'endettement, HRM2 comptabilité, and planification des investissements. The Contrôle des finances NE is the SAI, appointed by the Grand Conseil with performance audit mandate. The unified cantonal-communal fiscal scope of the LFinEC is a distinctive structural feature. 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 | — |
← All Switzerland fiscal laws · All Fiscal Transparency Laws