Audit
Finanzkontrolle Appenzell Ausserrhoden
34/100
Summary
The Finanzkontrolle Appenzell Ausserrhoden is the financial oversight body of the Canton of Appenzell Ausserrhoden, established as an administration- independent control body under the cantonal constitution. It operates independently of government directives, bound only by the constitution and laws, and audits the legality and economy of the cantonal financial household, bookkeeping, and financial reporting. Located in Herisau.
Independence Scorecard
34/100
Weak
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | Not specified |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- Kantonsverfassung Appenzell Ausserrhoden und kantonales Finanzkontrollgesetz
- Citation
- Kantonsverfassung AR Art. 76 ff.
Jurisdiction scope
Appenzell Ausserrhoden cantonal government agencies and entities receiving cantonal funds