Valais
Loi sur la gestion et le contrôle administratifs et financiers du canton (LGCAF, RS/RSV 610.1); Constitution du Canton du Valais (Cst VS, RS 131.232) dispositions financières; Contrôle des finances VS; IVöB 2020
LGCAF RS/RSV 610.1 (Loi sur la gestion et le contrôle administratifs et financiers du canton VS bilingual — budget, comptes d'Etat, plan financier, frein à l'endettement, comptabilité patrimoniale, planification des investissements, referendum cantonal sur les dépenses); Cst VS RS 131.232 dispositions financières; Contrôle des finances VS (SAI — Grand Conseil-nommé, audit de performance, rapport annuel public); IVöB 2020 (CHF 150,000 seuil, SIMAP)
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Valais's cantonal fiscal framework is governed by the Loi sur la gestion et le contrôle administratifs et financiers du canton (LGCAF, RS/RSV 610.1) and the bilingual Constitution du Canton du Valais financial articles. VS is bilingual (French majority, German Oberwallis). The LGCAF establishes budget, comptes d'Etat, plan financier, frein à l'endettement, comptabilité patrimoniale HRM2, planification des investissements, and a cantonal referendum on expenditures. The Contrôle des finances VS is the SAI, appointed by the Grand Conseil with performance audit mandate. VS is a net NFA recipient and major tourism and energy 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 | ✓ Yes |
| Surplus asset disposal transparency | — |
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