Audit
Finanzkontrolle des Kantons Bern
FK Bern
42/100
Summary
The Finanzkontrolle des Kantons Bern is the supreme technical financial oversight body of the Canton of Bern. It is an independent organizational unit within the administration, technically independent, not subject to directives, and in its activities bound only by the constitution. A Finanzkontrollgremium (Financial Control Committee) coordinates between the Finanzkontrolle, the Regierungsrat, and the Grosser Rat. The Finanzkommission (Finance Commission of the parliament) serves as supervisory authority over the head of the Finanzkontrolle. The body's accounts are audited annually by an external auditor.
Independence Scorecard
42/100
Weak
Methodology v0.1
| Appointment | Mixed (multi-branch) |
|---|---|
| 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
- Finanzkontrollgesetz des Kantons Bern (FKG BE)
- Citation
- FKG BE (BSG 622.1)
Jurisdiction scope
Bern cantonal government agencies and entities receiving cantonal funds