Thurgau
Gesetz über den Finanzhaushalt des Kantons (FHG, RB 611.1); Kantonsverfassung TG (RB 101) Finanzartikel; Finanzkontrolle Thurgau; IVöB 2020 (CHF 150,000 threshold)
FHG RB 611.1 (Finanzhaushaltsgesetz TG — Voranschlag, Staatsrechnung, Finanzplan, Schuldenbremse, HRM2 accrual, Investitionsplanung, Volksreferendum über neue Ausgaben); KV TG RB 101 Finanzartikel; Finanzkontrolle TG (SAI — Grosser Rat-appointed, performance audit, public Jahresbericht); IVöB 2020 (CHF 150,000 goods/services, SIMAP)
Thurgau's cantonal fiscal framework rests on the Gesetz über den Finanzhaushalt des Kantons (FHG, RB 611.1) and the Kantonsverfassung TG financial articles. The FHG establishes Voranschlag, Staatsrechnung, Finanzplan, Schuldenbremse, HRM2 accrual accounting, and Investitionsplanung. The Volksreferendum on new expenditures is embedded in the KV TG. The Finanzkontrolle TG is the SAI, appointed by the Grosser Rat with performance audit mandate. TG is a northeastern Swiss canton. 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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