Vaud
Loi sur les finances (LFin, RSV 610.11, 2003); Constitution du Canton de Vaud (Cst VD, RSV 101.01) dispositions financières; Cour des comptes VD (CDC VD); IVöB 2020 (seuil CHF 150,000)
LFin RSV 610.11 (Loi sur les finances VD 2003 — budget, comptes d'Etat, plan financier quadriennal, frein à l'endettement, comptabilité patrimoniale HRM2, planification des investissements, rapports trimestriels, délai Oct Grand Conseil); Cst VD RSV 101.01 dispositions financières (frein à l'endettement, referendum cantonal sur les dépenses); CDC VD (Cour des comptes — Grand Conseil-nommée, audit de performance, rapport annuel public); IVöB 2020 (CHF 150,000 biens/services, SIMAP)
Vaud's cantonal fiscal framework rests on the Loi sur les finances (LFin, RSV 610.11, 2003) and the Constitution du Canton de Vaud financial articles. VD enacted one of the earliest comprehensive post-2000 cantonal finance laws. The LFin establishes budget, comptes d'Etat, plan financier quadriennal, frein à l'endettement, HRM2 comptabilité patrimoniale, planification des investissements, and quarterly monitoring reports (rapports trimestriels). An October deadline to the Grand Conseil (~61 days) applies. The Cour des comptes VD (CDC VD) is the SAI, appointed by the Grand Conseil with performance audit mandate. VD adopted HRM2 accrual accounting with full balance sheet (asset inventory). 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 | quarterly |
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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