International Journal of Government Auditing – July 2010
Switzerland
Federal Audit Office Publishes Annual Report for 2009
The Swiss Federal Audit Office (SFAO) is the supreme audit authority for the Swiss Confederation and reports annually to Parliament and the Federal Council on the extent and focus of its audit activities and on important findings. The SFAO audits all levels of budget implementation, and its audit activities support the Parliament in its overall supervision and the Federal Council in its supervision of the administration. The 2009 annual report gives an overview of the audit activities and their results for the past year. It can be found at www.efk.admin.ch and is available in English for the first time. The Web site contains reports on several evaluations, including sideline jobs held by university professors, cost development in motorway tunnel construction, energy research, and the authorization procedure and costs in animal testing.
For 2009, the SFAO conducted various financial supervisions and annual audits resulting in written reports. The introduction of the Swiss Confederation’s New Accounting Model led to a fundamental change in financial management of the federal administration. The SFAO found that although administrative units were generally successful in adopting the changes, the new principles of accounting, internal cost allocation, and internal control systems were not always applied correctly. The SFAO will continue to help consolidate the New Accounting Model. The SFAO’s recommendations are not intended to encourage excessive bureaucracy but rather to help balance costs and benefits. With regard to purchasing goods and services, the SFAO repeatedly insisted that procurement legislation directives be observed and orders be awarded based on a competitive tender process. Finally, regarding fiscal equalization within the cantons, the SFAO noted improvements in the quality of data for equalizing resources and compensating burdens.
In addition to financial supervision, the SFAO carries out a number of annual audit assignments and acts as the statutory auditor for social institutions of the Confederation, various public institutions and foundations, and international organizations.
For more information, contact the SFAO:
E-mail info@efk.admin.ch
Web site: http://www.sfao.admin.ch