Audit
Finanzkontrolle Kanton und Stadt Schaffhausen
34/100
Summary
The Finanzkontrolle Kanton und Stadt Schaffhausen serves as the financial oversight body for both the Canton and City of Schaffhausen, an unusual arrangement where a single audit body covers both the cantonal and the main municipal administration. It audits the legality and economy of financial management and supports both the executive and parliament in their supervisory roles.
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
- Finanzkontrollgesetz des Kantons Schaffhausen
- Citation
- FKG SH
Jurisdiction scope
Schaffhausen cantonal government agencies and entities receiving cantonal funds