Audit

Controle cantonal des finances de l'Etat de Vaud

CCF VD

34/100

Summary

The Controle cantonal des finances (CCF) of the Canton of Vaud is an autonomous and independent service of the State of Vaud, directed by an approved auditor. Anchored in Article 166 of the Vaudois Constitution, its budget is proposed through the department responsible for finances (Conseil d'Etat). Mandates originate from the CCF's annual work program or from special mandates by the Conseil d'Etat, parliamentary oversight committees, or the cantonal court. The CCF's accounts are reviewed annually by an external approved auditor designated by the Conseil d'Etat, with conclusions made public.

Independence Scorecard

Independence Score: 34/100 (weak)
34/100
Weak
Methodology v0.1
AppointmentExecutive appointment
Term lengthNot specified
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewExecutive review

Statute

Name
Loi sur le Controle cantonal des finances (LCCF VD)
Citation
LCCF VD (614.11)
Full text
Full text of law →

Jurisdiction scope

Vaud cantonal government agencies and entities receiving cantonal funds

Secondary Sources