Art. 46 Ordinance of November 7, 2007 on Financial Equalization and the Compensation of Charges (FEOCC) - Content

The evaluation report contains the following information: a. it provides details on: 1. the execution of financial equalization, notably on the collection of data required for resource equalization and charge compensation, 2. the annual volatility in the contributions from cantons with high resource potential to the horizontal resource equalization, as well as the compensatory payments to cantons with low resource potential over the past four-year period; b. it analyzes the degree of achievement of the objectives of financial equalization and charge compensation over the past four-year period; c. it indicates possible measures to be taken, notably: 1. the modification of the guaranteed minimum allocation of resource equalization (Art. 3a, para. 2, lit. a, FEOCC), 2. the modification of the charge compensation allocation (Art. 9 FEOCC), 3. the full or partial lifting of the compensation for hardship cases (Art. 19, para. 4, FEOCC). It may contain recommendations regarding a reassessment of the calculation bases for resource equalization and charge compensation. It also presents, in a separate section, the effects of intercantonal collaboration accompanied by charge compensation as per Art. 18, para. 3, FEOCC in relation to Art. 11 FEOCC. The effectiveness evaluation report is based notably, concerning the evaluation of objectives, on the criteria listed in Annex 17; it takes into account recognized standards in the field of evaluation. It notes any dissenting opinions expressed within the technical group.