Audit
Inspection des finances de l'Etat de Fribourg / Finanzinspektion des Kantons Freiburg
IF FR
34/100
Summary
The Inspection des finances (IF) of the Canton of Fribourg (bilingual: also Finanzinspektion Kanton Freiburg) is the autonomous financial control service of the bilingual canton. Administratively attached to the Direction des finances, it operates with professional autonomy and can conduct unannounced spot checks across the cantonal administration and its establishments at any time. It controls the financial and analytical accounts across all sectors of the State of Fribourg from legal, technical, and economic perspectives, including autonomous establishments and private institutions receiving public financial aid.
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
- Loi sur la surveillance financiere de l'Etat de Fribourg / Finanzaufsichtsgesetz Kanton Freiburg
- Citation
- Loi sur la surveillance financiere (LSF FR)
Jurisdiction scope
Fribourg cantonal government agencies, autonomous establishments, and entities receiving cantonal funds