Schleswig-Holstein
Schleswig-Holsteinische Haushaltsordnung (LHO SH) GVOBl. 2016 S. 763; Schleswig-Holsteinische Verfassung Art. 59a
LHO SH GVOBl. 2016 S. 763 §§1,10,28-31,39,73,80,88-91 (gesetze-rechtsprechung.sh.juris.de confirmed 200); LV SH Art. 59a (Schuldenbremse 2010); Landesrechnungshof Schleswig-Holstein (LRDHG SH); HinSchG (federal); GWB+UVgO
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Schleswig-Holstein's fiscal transparency framework rests on the Schleswig-Holsteinische Haushaltsordnung (LHO SH, GVOBl. 2016 S. 763) and the Schleswig-Holsteinische Verfassung (LV SH) Art. 59a. LV SH Art. 59a implements the Schuldenbremse from 2010, among the earliest Land implementations. The Landesrechnungshof Schleswig-Holstein publishes annual Jahresberichte to the Schleswig-Holsteinischer Landtag. Procurement: GWB + UVgO. HinSchG (federal) applies. URL verified: gesetze-rechtsprechung.sh.juris.de HTTP 200. Currency: EUR; fiscal year: calendar year.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 90 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 | 25,000 EUR |
| 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 | ✓ Yes |
| Voter approval required for new debt | No |
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 | ✓ Yes |
| Whistleblower protections | ✓ Yes |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | ✓ Yes |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | ✓ Yes |
|---|---|
| Salary disclosure scope | executives |
| Pension benefit disclosure | — |
| Overtime reporting | — |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | — |
| Surplus asset disposal transparency | — |