Questão jurídica principal
Whether the cantonal department correctly dismissed the complaint against the prison reporting order as inadmissible.
Decisão extraída
Yes. The reporting order only fixed the time and place of execution; the duty to serve substitute imprisonment followed directly from the final penal order and could not be re-litigated.
Fundamentação extraída
In conversion/enforcement, the authority only checks whether the fine is unenforceable. Once a loss certificate proves unenforceability, the enforcement authority may issue a reporting order without discretion.