Finanzkontrolle des Kantons Zuerich
FK ZH
Summary
The Finanzkontrolle des Kantons Zuerich is the supreme financial supervisory body of Switzerland's most populous canton. Under the Finanzkontrollgesetz (FKG ZH, in force since July 1, 2001), it is an independent organ that is not subject to directives. The head is elected by the Kantonsrat (cantonal parliament), making Zurich one of the few cantons with legislature-appointed audit leadership. A Begleitender Ausschuss (accompanying committee) provides oversight, consisting of Kantonsrat members, one Regierungsrat member, a representative of the cantonal courts, and two external experts. The FK ZH audits all cantonal government agencies, the Kantonsrat administration, and the justice administration.
Independence Scorecard
| Appointment | Legislative 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 | None — reports published directly |
Statute
- Name
- Finanzkontrollgesetz des Kantons Zuerich (FKG ZH)
- Citation
- FKG ZH (LS 614.2; in Kraft ab 1. Juli 2001)
- Full text
- Full text of law →
Jurisdiction scope
Zurich cantonal government agencies, Kantonsrat administration, justice administration, and entities receiving cantonal funds