Rs 611.0 Law Of 7 October 2005 On Finances Of The Confederation (Law On Finance, Lfc)

Original Language Title: RS 611.0 Loi du 7 octobre 2005 sur les finances de la Confédération (Loi sur les finances, LFC)

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611.0 law on finances of the Confederation (law on finance, LFC) of October 7, 2005 (Status January 1, 2016) the Federal Assembly of the Swiss Confederation, view the art. 126 and 173, al. 2, of the Constitution (Cst.), saw the message of the federal Council of November 24, 2004, stop: Chapter 1 provisions general art. 1 purpose and goals this Act rule on behalf of State, the management of the finances of the Confederation, the financial management of the administration and school accounts.
It should: a. the federal Council and the Federal Assembly: 1. to exercise effectively their constitutional financial skills, 2. to have instruments and decision bases for a federal financial management based on the objectives and results;

(b) to promote an administration management consistent with the principles of business economics and a thrifty and efficient use of public funds.

New content according to chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 2 scope of application this Act applies: a. the Federal Assembly and the Services of the Parliament; b. federal courts as well as the boards of appeal and arbitration; (b) the public prosecutor of the Confederation and the supervisory authority of the public prosecutor of the Confederation; c. the federal Council; d. departments, the general secretariats and the Federal Chancellery; e. groups and offices; f. to the decentralized federal administration units who do not own accounting.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 3 definitions expenditures are payments to third parties who: a. decrease the fortune (spending); b. to create assets directly to administrative purposes (investment).

Revenues are payments of third party who: a. increase the fortune (current revenue); (b) are carried out in return for the sale of administrative assets (investment income).

Are considered loads total decreases in value over a given period.
Are considered as income increases total value over a given period.
Administrative heritage includes the assets directly to the performance of public tasks.
Financial assets include all other assets.
The benefits of an administrative unit that achieve targets of the same nature are collected in the service groups.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Chapter 2 account of State art. 4 jurisdiction the federal Council submits annually on behalf of State for approval by the Federal Assembly.

Art. 5 content on behalf of State of the Confederation includes: a. the Federal accounts, which include: 1. the comment of finance, 2. the annual accounts of the Confederation, 3. the accounts of the institutions and the administrative units mentioned in art. 2;

(b) the annual accounts of the decentralized federal administration units and Confederation funds that hold own accounts subject to the approval of the Federal Assembly (special accounts).

Art. Annual 6Comptes of Confederation Confederation annual accounts include: a. on behalf of funding; b. the income statement c. on behalf of investments; d. the account of the flow of funds; e. stock; f. State of own capital; g. Appendix.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. Funding 7Compte funding account shows the balance of funding on the basis of expenditures and revenues.
It shows the ordinary and the extraordinary balance.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 8 income statement the income statement presents the expenses and revenues of an accounting period; It says operating income, financial result and the outcome of major holdings.
The expenses and revenues are classified by categories.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. investment 8aCompte investment account presents expenses and investment income.
It shows the ordinary and the extraordinary balance.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 8bCompte of the flow of funds on behalf of the flow of funds shows the variation of cash and investments short-term.
It shows the cash flow from operating activities, investment activities and financing activities.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 9 balance sheet the balance sheet includes assets and liabilities and equity (passive).
The assets include financial assets and administrative heritage.
Commitments include capital of third short-term and long-term funding.

Art. 9aEtat of the State of the own capital equity shows the consequences of their financial operations on components of own capital.
Expenses and the income reported directly to credit or debit to equity are presented separately.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 10 annex the annex to the annual accounts includes the following information: a. the rules governing the preparation of the accounts and the rationale for deviations; b. the principles on the establishment of the accounts, including the principles of the establishment of the assessment and evaluation; (c) the summary of the characteristics the most important of the other elements of the annual accounts; (d) additional guidance to assess state of wealth and income , the commitments and the financial risks; e... .f. methods and depreciation rates; g....

Repealed by section I of the Federal Act of 19 June 2015 (optimization of the Confederation's new accounting model), with effect from Jan 1. 2016 (2015 4009 RO; FF 2014 9127).
Repealed by section I of the Federal Act of 19 June 2015 (optimization of the Confederation's new accounting model), with effect from Jan 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 11 accounts of the institutions and administrative units accounts for institutions and the administrative units (art. 5, let a, ch. 3) serve as the basis: a. approval of appropriations and the estimate of revenues and receipts; (b) to the report of the use of the funds.

The accounts of an institution or of an administrative unit include: a. the results account; (b) the investment account; c. the report groups of services.

The income statement includes: a. charges positions; b. income positions.

The investment account includes: a. expenditures directed to investment in physical capital, loans, participations and contributions to investments; (b) revenue from the sale of equipment and reimbursement of expenses of investment goods.

The groups on account of benefits includes: a. objectives, settings and contextual information; b. loads positions and income positions; c. investment spending and investment income.

It includes: a. the number of employees in full-time equivalents; b. expenses for goods and services related to information technology; c. expenses related to external consulting services.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).
Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).
Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Chapter 3 managing the finances of the Confederation Section 1 principles art. 12. the Federal Assembly and the federal Council balance term expenditures and revenues; they based this on the art. 126 of the Constitution (the debt brake).
The Federal Assembly and the federal Council manage the finances of the Federal Government taking into account the aspect of the fundraising of the result.
The Federal Assembly and the federal Council agree as much as possible their legislative decisions with their financial decisions.

The federal Council and the administration manage the finances of the Confederation according to the principles of legality, the urgency and the household use of the funds. They ensure effective and efficient funds work.

Section 2 brake-debt art. 13 ceiling of the ceiling of total expenditures total expenditures to be approved in the budget according to the art. 126, al. 2, of the Constitution is the product of estimated income and the economic factor.
The estimate of revenue does take into account extraordinary income. Are notably known such extraordinary income from investment, business licences or concessions.
The economic factor is the quotient of the trend value of the gross domestic product real, determined according to a smoothing of domestic gross on long-term product, and the probable value of the domestic product gross real, for the financial year in question.

Art. 14 respect for the ceiling in the review of any project with financial implications, the federal Council and the Federal Assembly take into account the ceiling of total expenditures.

Art. 15 increase in the ceiling during the adoption of the budget or its supplements, the Federal Assembly may raise the ceiling provided for in art. 126, al. 2, of the Constitution if: a. extraordinary events outside the control of the Confederation require it; (b) adaptations of the accounting model must be made; c. levels of payments related to the accounting system required.

A recovery is however allowed unless additional financial needs reach at least 0.5 per cent of the total spending cap.

Art. 16 clearing account after the adoption of the State account, the ceiling of total expenditures of the previous year is rectified depending on actual regular income.
If total spending of State accounts are higher or lower than the expenditure ceiling dressed, the difference will be charged an account of compensation out of State or will be credited to the account in question.

New content according to chapter I of the Federal Act of 20 March 2009, in force since Jan. 1. 2010 (2009 5941 RO; FF 2008 7693).

Art. 17 clearing account all clearing account overdraft overdraft is offset over several years, with a lowering of the ceiling fixed in accordance with the art. 13 or 15.
If the shortfall exceeds 6% of total expenditures made during the previous financial year, the excess is eliminated during the three fiscal years following.

Art. amortization 17aCompte revenues and extraordinary expenses of State accounts are registered as a bonus or load in an account of depreciation out of State.
Are not entered in the account of depreciation: a. extraordinary revenue under an Act; (b) extraordinary expenses that are covered by revenue within the meaning of the let. a. introduced by chapter I of the Federal Act of 20 March 2009, in force since Jan. 1. 2010 (2009 5941 RO; FF 2008 7693).

Art. 17bdecouvert of the account of depreciation when depreciation account balance at year-end by an overdraft, it is offset in the six following years, with a lowering of the ceiling fixed in accordance with the art. 13 or 15.
If the overdraft in the account of depreciation increases by more than 0.5% of the ceiling of total expenditures within the meaning of art. 126, al. 2, of the Constitution, the deadline of the al. 1 start to run again.
In special cases, the Federal Assembly may extend the deadlines according to the al. 1 and 2.
The obligation to balance the account of depreciation is deferred as long as remains an overdraft in the account of compensation within the meaning of art. 17 the Federal Assembly every year the amount of the reduction in the ceiling during the adoption of the budget.

Introduced by chapter I of the Federal Act of 20 March 2009, in force since Jan. 1. 2010 (2009 5941 RO; FF 2008 7693).

Art. 17cEconomies as a preventive measure to compensate for predictable overdrafts in the account of depreciation, the Federal Assembly may lower the ceiling to be fixed in accordance with the art. 13 or 15 during the adoption of the budget.
The lowering of the ceiling is possible provided that the account of compensation within the meaning of art. 16 as the less balanced.

Introduced by chapter I of the Federal Act of 20 March 2009, in force since Jan. 1. 2010 (2009 5941 RO; FF 2008 7693).

Art. 17dBonification paid to the depreciation account the lowering of the ceiling to the senses of the art. 17b, al. 1 or 17 c is enhanced to account depreciation provided that the bonus do not strike the clearing account.

Introduced by chapter I of the Federal Act of 20 March 2009, in force since Jan. 1. 2010 (2009 5941 RO; FF 2008 7693).

Art. 18 the Federal savings is the lowering of the ceiling provided for in art. 17, 17B, al. 1, or 17 c: a. by stopping in its field of competence, additional savings; b. by proposing to the Federal Assembly the legal changes required by the additional savings. in doing so it takes account of the right of participation of the cantons.

When establishing and implementing the budget, the federal Council operates the possibilities of savings. He may in order to block the appropriations and commitment appropriations already approved. Are reserved the rights conferred by law and guaranteed benefits in special cases by a decision binding.
When clearing account overdraft exceeds the rate fixed for the art. 17, al. 2, the Federal Assembly to pronounce in the same session on the proposals of the federal Council mentioned in para. 1, let. b, said urgent texts that she has voted and makes them immediately enter into force (art. 165 Cst); the Federal Assembly may waive the amount of savings planned by the federal Council.

New content according to chapter I of the Federal Act of 20 March 2009, in force since Jan. 1. 2010 (2009 5941 RO; FF 2008 7693).

Section 3 financial planning and limit expenditures art. 19 financial planning the federal Council establishes a multiannual financial planning including the three years following the fiscal year. It indicates: a. the financing needs for the period; (b) the means to cover the needs of alleged financial; c. the charges and alleged revenues; d. groups of benefits, as well as the objectives of service and efficiency that relate.

When the federal Council asked the Federal Assembly new credits to finance items not provided for in the financial planning, it shows at the same time how it intends to finance this new workload.
The federal Council is working to coordinate the financial planning of the Confederation with the cantons.
The content and structure of financial planning are governed by arts. 143, al. 2, and 146, al. 4, of the Act of 13 December 2002 on the Parliament.

New content according to chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).
Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).
RS 171.10 new content according to chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 20 the spending cap the spending cap is the maximum volume of appropriations that the Federal Assembly assigns to tasks for a multi-year period.
Limits spending may be fixed such as when credits are allocated and paid the same year, that there is a margin of appreciation and that it is appropriate to manage expenses and long-term investments.
The spending cap is not worth spending authority.

New content according to chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Section 4 appropriations art. 21 definition and scope a credit commitment is in principle required when it is planned to enter into financial commitments beyond fiscal year.
The credit commitment sets the amount up to which the federal Council may enter into financial commitments for a specific purpose.
The duration of a credit commitment is limited if the order opening the credit provides.
The commitment appropriations are required especially for: a. construction projects and the purchase of real property; (b) the rental of real estate of long term with considerable financial scope; c. development and acquisition programs; d. grants which will be paid in future years; e. the granting of bonds or other guarantees.

The financial needs consecutive commitments should be entered in the budget as an expense or capital investment.

Art. 22 Evaluation of commitment appropriations are evaluated on the basis of accounts established with care and within the rules.

The federal Council is responsible for assessment of financial needs he made. The administrative unit responsible for preparing the application for credit must indicate in this application the used calculation bases and the causes of uncertainty; necessary, it provides a reasonable reserve that must appear clearly in the application.
Unit asks the need of study credits to determine the scope and financial consequences major projects.

Art. 23 Federal Assembly permission sets, by order, cases in which commitment appropriations requests submitted by a special message.
The federal Council may submit credit applications with far-reaching political Federal Assembly with a special message.
For the rest, the commitment appropriations are open orders on budget and its supplements.

Art. 24 distribution where a credit commitment is assigned a goal defined in a general way or several projects, the federal Council determines the distribution of credit, if it is not apparent from the credit as it was opened.

Art. 25 control unit is a control indicating the commitments and those who will be completing the project for each credit.

Art. 26 count the federal Council indicates the State of the commitment appropriations during the presentation of the State accounts.
The unused commitment appropriations are outdated as soon as the project is.

Art. 27 credits additional federal Council a credit demand additional without delay if it turns before the execution of a project or during the credit commitment is not enough.
In case of higher prices or increase in costs associated with Exchange rates, the federal Council may claim an additional credit after the execution of the project.
Payments cannot exceed the credit commitment.

Art. 28Urgence if a project should be executed without delay, the federal Council may authorize its implementation or its pursuit until the credit commitment needed is open. It first requires the consent of the Delegation of the Federal Chambers (Delegation of Finance) finance.
The federal Council submits to the subsequent approval of the Federal Assembly urgent commitments he decided.
If the urgent commitment is greater than 500 million francs and that, in view of its approval, the convocation of the Federal Assembly in special session is requested within a period of one week after the approval of the finance Delegation, this session takes place during the third week after the filing of the request.

New content according to section I-3 of the Federal Act of 17 Dec. 2010 on safeguarding democracy, the rule of law and the capacity for action in extraordinary situations, in force since May 1, 2011 (RO 2011 1381; FF 2010 1431 2565).

Section 5 Budget and supplements article 29 competence the Federal Assembly adopts the annual budget on the basis of the draft submitted to the federal Council by the end of August.
The Federal Assembly may set for each group of benefits: a. objectives, parameters and values target; (b) a financial framework.

The financial framework covers: a. charges and the revenue; (b) the expenses and investment income.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).
Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 30 content budget is established according to the content and the structure of the account of State but does not account of the flow of funds, balance sheet and statement of own capital.
It includes: a. charges and capital expenditures allowed (appropriations); b. income and investment income estimated; c. authorized expenditures and estimated revenues.

The amounts referred to in para. 2, let. a and b, are broken down by: a. administrative units; (b) the intended use and the origin of the funds.

In the message on the budget, the federal Council presents an overview of the various budgetary positions he introduced, removed, separate or combined from the previous year.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).
New content according to chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 30aEnveloppes budget units are managed by envelopes in their own field.
Envelopes in principle include: a. operating expenses and the capital investment; (b) the operating revenue and investment income.

Administrative units with significant investments establish separate budget envelopes for spending and investment income.
An administrative unit may exceed the amount of charges and capital expenditures planned in the budget envelopes if it meets one of the following conditions: a. it is able, during the fiscal year, to cover expenses and capital expenditures per non budgeted revenues of the services she provided; b. She uses the reserves formed pursuant to art. 32. the credits off envelopes can be approved to finance projects or important measures.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 31 the establishment and execution of the budget principles are governed according to the principles of the gross product of universality, annuality and the specialty.
For the rest, the principles set out in art. 47 shall apply by analogy.

Art. 32 assessment credits credits are evaluated according to a rigorous calculation of foreseeable needs.
When a load or a predictable capital expenditure legal basis is lacking at the time of the budget, the credit is opened; subject to the entry into force of the required legal provision, it remains blocked in the meantime.
When a measure extends over several years, the total assumed load or investment is indicated in the statement of reasons relating to the requested credit.

Art. 32areserves administrative units can build up reserves: a. when, because of delays in a project, their envelopes or off envelopes credits under art. 30, art. 5, have not been used or have not been entirely; b. when they reach most targets benefits and: 1. they make extra revenue from additional services not budgeted, or2. that they record loads or investment spending lower than budgeted by optimizing the provision of benefits.

The Federal Assembly shall decide on the constitution of reserves with the account of State.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 33 regular supplements an additional credit is requested for a load or a capital expenditure for which the appropriation is lacking or is not enough.
The federal Council periodically submits requests for additional appropriations to the Federal Assembly.
Should not be subject to a request for extra credit: a. shares of third party not budgeted revenue; b. contributions to funds from revenue; c. depreciation, revaluation and provisions not budgeted.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).
New content according to chapter I of the Federal Act of June 18, 2010, in force since Jan. 1. 2011 (2010 5003 RO; FF 2009 6525).

Art. Urgent 34supplements the federal Council can stop a load or a capital expenditure before the opening of the additional credit by the Federal Assembly when this burden or expense may be adjourned and that the credit default or is not enough. It requires prior approval of the finance Delegation.
He submits to the subsequent approval of the Federal Assembly loads and urgent capital he has decided, with the consent of the Delegation expenditure of finance, with the next supplement of the budget; When it is no longer possible, it submitted them as a credit with the State account exceeded.
It may submit to the subsequent approval of the Federal Assembly loads or urgent investment spending that did not receive the consent of the finance Delegation when the following conditions are met: a. a credit is necessary; b. the amount does not exceed 5 million francs by load or capital investment.


If the load or investment expenditure is greater than 500 million francs and, in view of its approval, the convocation of the Federal Assembly in special session is requested within a period of one week after the approval of the finance Delegation, this session takes place during the third week after the filing of the request.

New content according to section I-3 of the Federal Act of 17 Dec. 2010 on safeguarding democracy, the rule of law and the capacity for action in extraordinary situations, in force since May 1, 2011 (RO 2011 1381; FF 2010 1431 2565).

Art. 35depassement of credits the Federal Assembly approves afterwards, with the account of State: a. exceeding budget allocations according to art. 30, art. 4; (b) the following charges, as long as they have not been budgeted: 1 liabilities of regularization, 2 loads to differences in price of foreign currencies or a reduction of monetary circulation, 3 contributions to social insurance if they are linked by law to the evolution of the revenue of the value-added tax 4. the rail infrastructure fund contributions coming from the general budget of the Confederation;

c. urgent supplements that may be submitted with the next supplement of the budget (art. 34, para. 2).

New content according to chapter III of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. Carryover of appropriations 36 when the realization of investment projects, measures or projects has been delayed, the federal Council may refer to the following year appropriations and additional appropriations by the Federal Assembly which have not been fully used.
The federal Council shall report on the carryover of appropriations for the Federal Assembly in messages on additional appropriations or, where this is not possible, in the State account.

Art. 37 limitation of additional supplements to the budget appropriations should not, to the extent possible, exceed the total amount of units of credits that will probably not be used.

Section 6Blocage and release of appropriations art. 37a blocking credits the Federal Assembly may, by order on the budget, partially block: a. commitment appropriations; b. the expenditure ceilings; c. appropriations resulting expenses.

Art. 37 federal release of appropriations the Commission b is allowed to lift completely or partially, in the following cases, the blocking of appropriations decided by the Federal Assembly: a. a recession requires it; (b) the payments must be made due to a legal obligation or a formal promise.

The release of the appropriations for cause of recession is subject to approval by the Federal Assembly. The federal Council shall report on the other releases in messages on additional appropriations or on behalf of State.

Chapter 4 financial management administration art. 38 principles governing the holding of accounts are kept according to the principles of universality, the veracity, punctuality, and traceability.

Art. 39 internal control the federal Council takes measures to: a. protect the fortunes of the Confederacy; (b) to ensure the proper use of funds in accordance with the principles set out in art. 12, al. 4; c. prevent or detect errors and irregularities in the conduct of Auditors; d. ensure the regularity of the accounts and the reliability of the reports.

It takes into account the risks involved and the cost-utility ratio.

Art. 40 transparent costs administrative units have a cost accounting system adapted to their needs.
Cost accounting facilitates the management of administrative units; provides data for the development and evaluation of the budget and the presentation of the accounts. It guarantees the transparency of the costs necessary for efficient activity of the administration.
It is governed by the standards set in the regulations.
Payments between administrative units of the Confederation are permitted insofar as they are necessary to determine the expenses and revenues or to execute the tasks efficiently.

Art. 41 commercial services; principle administrative units can provide business to a third party if a law allows.

New content according to chapter I of the Federal Act of June 18, 2010, in force since Jan. 1. 2011 (2010 5003 RO; FF 2009 6525).

Art. commercial 41aPrestations; permissions the following administrative units can provide commercial services to third parties under this Act: a. Travel Confederation Central; b. the center of computer services of the federal Department of justice and police; c. the federal Office for buildings and logistics; d. the federal Office of Informatics and telecommunication.

An administrative unit with permission can provide trade benefits if the following conditions are met: a. they are closely tied to the main tasks of the administrative unit; b. they do not hinder the execution of the main tasks of the administrative unit; c. they don't require significant material and human resources further.

Commercial services are provided at prices at least to cover costs calculated on the basis of a cost accounting system. The relevant Department may authorize exceptions for certain services provided that they are not in competition with the private sector.

Introduced by chapter I of the Federal Act of June 18, 2010, in force since Jan. 1. 2011 (2010 5003 RO; FF 2009 6525).

Art. 42 to 46 repealed by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), with effect from Jan 1. 2016 (2015 1583 RO; FF 2014 741).

Chapter 5 institution of the accounts Section 1 principles and standards art. 47 accounts principles are established in order to present a State of fortune, finance and income consistent with reality.
They are based on the principles of the importance of clarity, the permanence of the accounting methods and gross product.

Art. 48 standards the establishment of accounts is governed by generally accepted standards.
The federal Council shall regulate the terms and conditions. He consults before the Finance Committee.
Any waiver of these standards is explicitly motivated in the annex to the annual accounts.
The federal Council is working to harmonize the standards of presentation of the accounts of the Confederation, the cantons and municipalities. It may allocate contributions to encourage this harmonization.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Section 2 the balance and evaluation art. 49 principles governing the preparation of the balance sheet items of fortune are entered on the assets under the following conditions: a. they have a future economic utility or used directly for the execution of public tasks; (b) their value can be determined reliably.

Existing commitments are included in liabilities when their achievement can lead to an outflow of funds.
Provisions are established to cover existing commitments including the execution date or the amount of cash that they are indeterminate.
If generally accepted standards so require, financial guarantees and sureties are entered on the liabilities side of the balance sheet.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. Assessment 50Principes financial assets entered on the balance sheet at market value or amortized cost of acquisition.
Administrative assets entered on the balance sheet: a. acquisition value, less depreciation and reassessments, or the market value; (b) in the case of participations: 1. for major holdings: in proportion to the share held by the Confederation in the equity of the company, 2 for other entries: to the market value or, if it cannot be determined , to the acquisition value.

Financial commitments are on the balance sheet at market value or amortized cost of acquisition.
The inscription on the balance sheet is governed by the principle of individual assessment.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 51 write-downs and revaluations tangible fixed assets reported in the balance sheet are depreciated: a. According to planning: to account for losses due to their regular use; b. without planning: to take account of other losses.

The balance sheet is fixed in case of depreciation of assets and participations. Downward revaluations have no effect on the claims of the Confederation to third parties.
Unplanned depreciation and revaluations are carried out as soon as the depreciation is predictable.

Section 3 special funding arrangements art. 52 special funds


Special funds are allocated to the Confederation by third parties who have encumbered them of charges or who come from appropriations under legal provisions.
The federal Council rule management taking into account these charges and legal provisions.
The expenses and revenues are on the balance sheet out of the income statement.
The special fund accounting, including holding funds in special accounts according to art. 5, let. b, is governed according to the provisions of this Act.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 53 special funding means special funding the mandatory allocation of revenue to perform a defined task. Such funding requires a legal basis.
Expenditures that do not serve to acquire items of fortune can be entered in the assets if they are to be covered by assigned revenue.

Art. 54 repealed by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), with effect from Jan 1. 2016 (2015 1583 RO; FF 2014 741).

Section 4 consolidated account art. 55 are grouped on the chart of accounts, according to the principle of global consolidation, for the examination of State: a. institutions and administrative units that appear in the accounts of the Confederation (art. 5, let a, c. 3); b. the administrative units and the funds of the Confederation who submit a special account at the Federal Assembly as part of the account of State (art. 5 Let's. (b); c. the decentralized federal administration units that hold their own accounting.

The federal Council can, by order: a. exclude from the global consolidation of the decentralized federal administration units that hold their own accounting or prescribe principles for setting up their accounts; b. include in global peacebuilding organizations closely linked with federal finances.

The consolidated account gives an overview of the State of fortune, finance and revenue, excluding internal transfers. Major holdings can be consolidated according to the equity method.

New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).
New content according to chapter I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Chapter 6 duties and powers of the federal administration art. 56 departments and Federal Chancellery the departments and the Federal Chancellery continue, with the federal Council and the Federal Assembly, the financial goals and budgetary overhead.
They are including the following: a. they plan, direct and coordinate the management in their field; (b) they ensure clarity of finance administrative units which are subordinate to them and to the quality of accounting in their area of expertise; c. they emit, the need for additional guidance to implement the objectives of the federal Council the federal Department of Finance (FDF) and the Federal Administration of Finance (AFF); d. they attend the FDF when establishing the budget and its supplements the account of State and financial.

Art. 57 administrative units the units meet sensible, profitable, and frugal use of appropriations allocated to them and the assets entrusted to them.
They cannot enter into commitments or make payments within the limits of the appropriations allocated to them. These should only be used for their intended purpose and within the limits of what is strictly necessary.
When an administrative unit manages a credit that must meet the needs of several administrative units, ensures that the merits of the request submitted. Moreover, the applicant administrative unit responds to an objective assessment of needs.
As a general rule, a project is funded by a single administrative unit. The federal Council may provide for exceptions.

Art. 58 federal Department of Finance FDF the manages the finances of the Confederation and ensures that the overview is maintained.
He prepares for the federal budget and its supplements, as well as on behalf of State and financial plan; It controls loan applications and the revenue estimates.
He reviews for the federal Council all have financial implications in terms of their profitability, their efficiency and their financial impact.
It reviews at regular intervals the need and the opportunity of periodic expenses and capital expenditures.

Art. 59 Federal Finance administration AFF answers, subject to special provisions of the uniform accounting organization and payment as well as the management of the balance sheet items transactions within the Federal Government.
The AFF is authorized: a. to recover disputed claims or to reject monetary claims unfounded, to represent the Confederation: 1. before the civil courts and arbitral tribunals, 2. on the filing of civil claim, 3 in debt collection and bankruptcy law;

(b) to give up the disputed debt collection if it seems doomed to failure or if the cost is disproportionate to the disputed amount; c. to request information on the income and wealth of defaulters to the competent authorities, including the Federal, cantonal and communal, tax authorities in order to make claims under public law.

Unable to get a better result for the Confederation, the AFF can, regardless of special provisions: a. approve the concordats; b. deliver to debtors of the defect of goods acts and certificates of lack of pledge below their nominal value.

New content according to chapter I of the Federal Act of June 18, 2010, in force since Jan. 1. 2011 (2010 5003 RO; FF 2009 6525).
Introduced by chapter I of the Federal Act of June 18, 2010, in force since Jan. 1. 2011 (2010 5003 RO; FF 2009 6525).

Art. 60 Central Treasury and borrowing funds AFF manages the Central Treasury of the institutions and units of Government subject to this Act and ensure their consistent solvency.
The AFF is authorized to borrow funds on the money market and the capital market to ensure payments.
Financial plan and budget each year present a provisional report on the situation of the Treasury and borrowing money; on behalf of State gives an account of this.

New content according to section II 8 of the law of March 20, 2009, on the reform of the railways 2, in force since Jan. 1. 2010 (2009 5597 RO; FF 2005 2269, 2007 2517).

Art. 60aCaisse of savings from federal personnel AFF manages the savings from federal personnel (CEPF) as part of the federal Treasury, for purposes of acquisition of funds by the Confederation and encouragement of savings. She can entrust the management of the CEPF to third parties.
The accounts can be managed for: a. Federal employees; b. people close to Confederation, including persons elected or appointed by the Federal Assembly, the federal courts, the federal Council or the federal administration; c. other people, if management of accounts is of interest to the Federal Government, particularly in order to avoid conflicts of interest.

The federal Council defines the circle of the persons for which the CEPF can manage accounts under para. 2. he may provide for exceptions to the right to hold an account if working relationship, due to an unsustainable commitment in the Organization of work of the Confederation, are not sufficient proximity to the Confederation or the overhead associated with managing the account is disproportionate.
Confederation is responsible for the commitments of the CEPF and supports the costs of this last, insofar as they are not covered by the customers.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 60bRelation of account unless provided otherwise in this Act or the performance right, the CEPF account relationships are governed by private law. Disputes between the CEPF and its customers are a matter for the civil courts.
In addition to their own funds, customers can deposit funds of close relatives.
The CEPF may terminate the relationship in particular: a. If the pursuit thereof contravenes provisions of domestic law or of international law or if these provisions can be met only through loads disproportionate; b. If she does run the CEPF or Confederation of legal risk or reputation.

She may stop to pay an account and provide other services if the customer does not meet the obligations imposed.

It may require, for the provision of its services, prices covering costs.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 60cTraitement of the CEPF treated data, on paper and in an information system, data about its customers, including sensitive personal data and the personality profiles, it needs to fulfil its tasks, including for: a. manage accounts; b. perform payment operations; c. provide advice about the range of services.

The CEPF employees and third-party charges of technical operations, execution of payment transactions and the data entry have access to the information system for as much as the performance of their duties so requires.
The CEPF employees, for the performance of their tasks, transmit personal data, including sensitive personal data and personality profiles, to their direct superiors, even if they are not employees of the CEPF.
The CEPF exchanges regularly with the Office federal staff, other employers of clients and publication of personal data to, on the one hand, to determine if the person concerned has the right to have an account and, on the other hand, to fulfil the obligations imposed under the Act of 10 October 1997 on money laundering. The data exchange is mutual.
The CEPF is responsible for the protection of data and the security of the information system.
The federal Council: a. defines personal data that can be processed; b. set the data retention period and rule their destruction at the end of this period.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).
SR 955.0 art. 61 connecting to the Central Treasury AFF may, unless otherwise provided to other federal statutes, reattach the decentralized federal administration units that keep their own accounts to the Central Treasury for their liquidity management.
AFF and the attached administrative unit set by mutual agreement the terms of attachment.

Art. 62 investment of capital available AFF place capital not used as means of payment in order to offer any guarantee and bring interest to the market conditions. They are included in financial assets.
The acquisition of real estate or shares in the capital of for-profit companies is not allowed for investment purposes.
Assets from special funds created by a legislative act can be placed to the conditions defined by the occupational provisions.

Chapter 7 provisions final art. 63 execution the federal Council shall issue implementing provisions.
It determines including: a. the general accounting plan; b. accounting principles; c. the methods and depreciation rates; d. sub-categories of appropriations and commitment appropriations.

Art. 63aEvaluation of the new management model of the federal administration the federal Council present in the Federal Assembly, no later than six years after the entry into force of the amendment on September 26, 2014, an evaluation report on the implementation and the effectiveness of the new model of management of the Federal Government.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).

Art. 64 repeal of current law the Federal law of 6 October 1989 on the finances of the Confederation is repealed.

[RO 1990 985, 1995 836 ch. II, 1996 3042, 2022 1997 annex c. 2 2465 appendix c. 11, 1998 1202 art. 7 ch. 3-2847 annex c. 5, 1999 3131, 2000 273 annex c. 7, 2001 707 article 31 No. 2, 2002-2471, 2003-535-3543 annex ch. II 7 4265 5191, 2004 1633 c. I 6 1985 appendix c II 3 2143.]

Art. 65 amendment of the law in force.

The changes can be found at the RO 2006 1275.

Art. Transitional 66Dispositions of the amendment of March 20, 2009 was the entry into force of this amendment, the balance of the account of compensation within the meaning of art. 16, al. 2, is reduced by CHF 1 billion.
Art. 17a apply to all income and extraordinary expenses for the current year to the entry into force of this amendment.

New content according to chapter I of the Federal Act of 20 March 2009, in force since Jan. 1. 2010 (2009 5941 RO; FF 2008 7693).

Art. Transitional 66aDispositions of the change on September 26, 2014, the old law continues to apply: a. to the implementation of the last budget adopted before the entry into force of this amendment; b. to the project, dissemination and reception of the corresponding State accounts.

For the administrative units managed by mandate of benefits and budget according to art. 44 of the Act of 21 March 1997 on the Organization of Government and administration (LOGA), the federal Council extended until the entry into force of this amendment the mandates expiring at the end of the year 2015. At the time of this extension, it may: a. adapt the mandates of benefits according to the new conditions; (b) waive the consultation of the competent parliamentary committees under art. 44, al. 3, LOGA.

Introduced by chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).
SR 172.010 art. Transitional 66bDisposition of the amendment of June 19, 2015 the current law remains applicable: a. to the implementation of the last budget adopted before the entry into force of this amendment; b. to the establishment, dissemination and receipt of corresponding State.

At the closing of the account of State 2016, the Federal Assembly fixes the balance of the account of compensation within the meaning of art. 16, al. 2, in deducting the difference accumulated between 2007 and 2016 compared to a posting by exercise of the agios and agio on the Confederation bonds.

Introduced by section I of the Federal Act of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).

Art. 67 referendum and entry into force the present law is subject to the referendum.
The federal Council shall determine the date of entry into force.

Date of entry into force: 1 May 2006 art. 55: 1 January 2009 art. 41: January 1, 2011 RO 2006 1275 101 FF 2005 5 RS introduced by chapter I of the Federal Act of 5 October. 2007, in force since Jan. 1. 2008 (RO 2008 321; FF 2007 297).
New content according to chapter I of the Federal Act on Sept. 26. 2014 (new management model of administration), in force since Jan. 1. 2016 (2015 1583 RO; FF 2014 741).
ACF from 5 Apr. 2006 O on Dec 5. 2008 (RO 2008 6453) O of 13 October. 2010 (RO 2010 5011) status January 1, 2016

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