For the purpose of discharging the cantonal and/or the Federal Government, the cantonal and/or Federal government shall submit annually to the cantonal and/or Federal Parliament an account for the preceding fiscal year of all revenues, expenditures, assets, and debts.
The cantonal and/or Federal Court of Audit (Cour des Comptes), whose members shall enjoy judicial independence, shall audit the account and determine whether public finances have been properly and efficiently administered by the canton and/or Federation. For the purpose of the audit pursuant to the first sentence of this paragraph, the canton and/or Federal Court of Audit may also conduct surveys of authorities outside the cantonal and/or Federal administration.
