Audit
Finanzkontrolle Liechtenstein
Finanzkontrolle
44/100
Summary
The Finanzkontrolle (Office of the Auditors / Financial Control Office) of Liechtenstein is established under the Gesetz über die Finanzkontrolle (FKG), LGBl. 2008 Nr. 265. The head is appointed by the collegial Government for a 4-year term. As a micro-state it combines elements of internal and external audit. EUROSAI member.
Independence Scorecard
44/100
Weak
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 4 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- Gesetz über die Finanzkontrolle (FKG)
- Citation
- LGBl. 2008 Nr. 265 (Finanzkontrollegesetz vom 28. November 2008)
- Full text
- Full text of law →
Jurisdiction scope
Internal and external audit of all receipts, expenditures, and financial management of the Principality of Liechtenstein's public administration, including independent agencies and state enterprises.