Audit
Finanzkontrolle des Kantons Obwalden
34/100
Summary
The Finanzkontrolle des Kantons Obwalden is an independently and autonomously auditing body of the Canton of Obwalden. It examines the cantonal financial budget according to the Finanzhaushaltsgesetz (Financial Household Act), auditing the legality and economy of cantonal financial management. Located in Sarnen at Dorfplatz 9.
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
- Finanzhaushaltsgesetz des Kantons Obwalden
- Citation
- FHG OW
Jurisdiction scope
Obwalden cantonal government agencies and entities receiving cantonal funds