Advanced Search

RS 614.0 Federal Financial Control Act of June 28, 1967 (Financial Control Act, CFL)

Original Language Title: RS 614.0 Loi fédérale du 28 juin 1967 sur le Contrôle fédéral des finances (Loi sur le Contrôle des finances, LCF)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

614.0

Federal Financial Control Act

(Financial Control Act, CFL) 1

28 June 1967 (State 1 Er January 2012)

The Swiss Federal Assembly,

Having regard to art. 85, c. 10 and 11, and 102, c. 14 and 15 of the Constitution 2 , 3 Having regard to the message of the Federal Council of 25 November 1966 4 ,

Stops:

I. Position and organization of the Federal Audit Office 5

Art. 1 Position of the Federal Audit Office

1 The Federal Audit Office is the supreme body of the Confederation in terms of financial supervision. In the exercise of its control functions, it is subject only to the constitution and the law. He attends:

A.
The Federal Assembly in the exercise of its constitutional financial powers and its high oversight of federal administration and justice;
B.
The Federal Council in the exercise of its oversight of the federal government. 1

2 The Federal Audit Office carries out autonomous and independent activity within the limits of the legal requirements. It sets out each year its revision program, which it communicates to the Federal Chambers' Delegation of Finance and the Federal Council. 2 It may refuse special warrants that would jeopardize the implementation of the revision program. 3

3 The Federal Audit Office is attached to the Federal Department of Finance at the administrative level. 4


1 New content according to the c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
2 New wording of the sentence as per c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).
3 Phrase introduced by ch. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
4 Introduced by ch. I of the 7 Oct PMQ. 1994 (RO 1995 836; FF 1994 II 709). New content according to the c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 (RO 1999 1806; FF 1998 4101 ).

Art. 2 1 Organization

1 The Federal Audit Office is headed by a Director. It is the authority that appoints all the staff of the Federal Audit Office. The right of personnel of the general administration of the Confederation shall apply, except as otherwise provided in this Law.

2 The Director is appointed by the Federal Council for a term of six years. The nomination must be approved by the Federal Assembly. The Federal Council may revoke the Director before the expiry of his or her term of office in the event of a serious breach of duty of duty. The appeal to the Federal Administrative Tribunal is reserved. 2

3 The Federal Audit Office presents its draft annual budget to the Federal Council. He shall transmit it, without amendment, to the Federal Assembly.

4 The Federal Assembly shall determine the staff and remuneration of the staff of the Federal Audit Office when approving the budget of the General Administration of the Confederation.


1 New content according to the c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
2 New wording of the sentence as per c. II 25 of the LF of 20 March 2008 on the formal updating of federal law, in force since 1 Er August 2008 ( RO 2008 3437 ; FF 2007 5789 ).

Art. 3 1 Call for experts

The Federal Audit Office may call on experts if the task to be performed requires particular knowledge, or if it cannot be carried out by assigned staff.


1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).

Art. 4 Authorization to testify and to produce exhibits

The Director of the Federal Audit Office has standing to authorize the testimony and production of official documents in court proceedings. It must first obtain the authorisation of the head of the department in whose jurisdiction the case is dealt with.

II. Tasks, scope and exercise of control

Art. 5 1 Financial Control Criteria

1 The Federal Audit Office exercises financial supervision according to the criteria of regularity, legality and cost-effectiveness.

2 As part of the cost-effectiveness controls, it examines:

A.
Whether resources are being used in an economical manner;
B.
Whether the relationship between costs and utility is beneficial;
C.
Whether the expenditure allocated has the desired effect.

1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).

Art. 6 1 Specific Tasks

The task of the Federal Audit Office is to:

A.
To examine all financial management in all phases of budget implementation; it shall carry out, by sampling, prior checking of the commitments to be made;
B.
Review the establishment of the Eta account;
C.
Monitor the controls to be carried out by the administrative units on their appropriations and the management of commitment appropriations;
D.
Verify internal control systems;
E.
Review by sampling the payment orders issued by the administrative units;
F.
Control the management of administrative units, including verifying accounts and ensuring that assets are reconciled with reality;
G.
Examine the adequacy of the prices applied by the monopolies to the purchases of the Confederation;
H.
Examine the security and functionality of computer applications dealing with data of a financial nature, including the application of the directives issued by the Informatics Council (IT) 2 ;
I.
To exercise control mandates with international organizations.
J. 3
Examine the calculation of the equalization of resources and the compensation of charges within the meaning of the Federal Act of 3 October 2003 on financial equalization and the compensation of expenses 4 And the data provided for this purpose by the cantons and the federal services concerned;
K. 5
Regularly check that the rates of net tax debt on VAT set by the Federal Contributions Administration are adequate.

1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).
2 The designation of the administrative unit has been adapted in accordance with Art. 16 al. 3 of the O of 17 Nov 2004 on Official Publications (RS 170.512.1 ).
3 Introduced by c. I 1 of the PMQ of 22 June 2007 (Fiscal Equalization reform), in force since 1 Er Jan 2008 ( RO 2007 5953 ; FF 2007 597 ).
4 RS 613.2
5 Introduced by Art. 111 hp. 2 of the Law of 12 June 2009 on VAT, in force since 1 Er Jan 2010 ( RO 2009 5203 ; FF 2008 6277 ).

Art. 7 Expertises and consultations

1 The Federal Audit Office is involved in the development of controls and reviews, accounting, payments and inventories. It advises on all matters affecting financial supervision.

2 The Federal Audit Office may be called upon in the deliberations of the bodies responsible for preparing the budget, examining the State account or deciding on certain applications for credit.

Art. 8 Control Field

1 The financial supervision of the Federal Audit Office shall be subject to the special regulations laid down in Art. 19 and special regulations:

A.
The central or decentralized units of the federal government;
B.
Parliamentary Services;
C.
Beneficiaries of compensation and financial assistance;
D.
Communities, institutions and organizations, regardless of their legal status, to which the Confederation has entrusted the execution of public tasks;
E.
Companies whose confederation holds more than 50 % of the social capital. 1

1bis ... 2

2 Federal courts, the Federal Financial Market Supervisory Authority, the Federal Review Supervisory Authority, the Supervisory Authority of the Public Prosecutor's Office of the Confederation and the Public Prosecutor's Office Are subject to the financial supervision of the Federal Audit Office as a matter of high oversight by the Federal Assembly. 3

3 Financial supervision is also exercised by the Federal Audit Office where internal control is provided for by legislation or statutes.


1 New content according to the c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
2 Introduced by ch. I of the PMQ of 19 March 1999 ( RO 1999 1806 ; FF 1998 4101 ). Repealed by c. I 3 of the LF of 17 Dec. 2010 relative to the participation of the Ass. Fed. The pilotage of entities that have become autonomous, with effect from 1 Er January 2012 (RO 2011 5859; FF 2010 3057 3095).
3 New content according to the c. II 13 of the annex to the Law of 19 March 2010 on the organisation of the criminal authorities, in force since 1 Er Jan 2011 ( RO 2010 3267 ; FF 2008 7371 ).

Art. E. Documentation

1 The Federal Chancellery shall communicate to the Federal Audit Office all decisions of the Federal Assembly and of the Federal Council relating to the financial management of the Confederation.

2 The departments and their departments, as well as the federal courts, are required to provide the Federal Audit Office with instructions for the execution of such decisions.

3 At the request of the Federal Audit Office, departments and their departments shall submit all records relating to legal acts and declarations of a binding nature, as they may have an influence on management Confederation Financial.

Art. 10 Obligation to inform, collaborate and provide access to data 1

1 The Federal Audit Office is entitled, without taking into account any obligation to keep the secret, to request additional information and to take note of the files. Postal and telegraph secrecy continues to be guaranteed.

2 The authorities, bodies and institutions subject to the supervision of the Federal Audit Office must also lend their full support to the conduct of its audits.

3 The administrative units of the Confederation shall grant the Federal Audit Office a right of access by means of an appeal to the data, including personal data necessary for the exercise of financial supervision. This access can be extended to sensitive data as needed. The Federal Audit Office may not register personal data which it has been aware of until the completion of the revision procedure. Access to the various systems and their purposes should be recorded in a newspaper. 2


1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).
2 Introduced by ch. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).

Art. 11 1 Relations with financial inspections (internal review services)

1 The financial inspections of the federal government, the federal courts, and the companies and institutions of the Confederation are responsible for the control of financial management in their field of activity. They are directly dependent on the direction of the corresponding entities, but carry out their monitoring tasks independently and autonomously. Their internal regulations must be approved by the Federal Audit Office. The Council may propose to the Federal Council the establishment of financial inspections.

2 The Federal Audit Office ensures the effectiveness of the controls carried out by the financial inspectorates and provides for coordination. It may issue technical guidelines, in particular on working methods and procedures. 2 The financial inspectorates shall communicate to it their annual review programmes and all their reports; they shall immediately announce any irregularities of fundamental importance or of considerable financial importance. 3

3 The Federal Audit Office provides the training and continuous training of staff working in the financial inspectorates within the general administration of the Confederation.


1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).
2 New wording of the sentence as per c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
3 Phrase introduced by ch. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).

III. Procedure for disputes, reporting and service relationships

Art. 12 1 Findings of the Review and Challenges

1 The Federal Audit Office communicates in writing the findings of its review to the audited administrative unit.

2 In the case of organizations or persons outside the federal government, it reports and reviews its review to the administrative unit of the Confederation, which is responsible for the management of the controlled funds. It can challenge the management of the funds and propose measures to correct the situation.

3 If the controlled unit rejects a cost-effectiveness challenge, the Federal Audit Office submits its proposals to the department to which the unit is attached. The administrative unit or the Federal Audit Office may submit the decision of the department to the Federal Council. 2

4 If the controlled unit rejects a challenge relating to regularity or legality, the Federal Audit Office may formally establish the irregularity or illegality and issue a directive.

5 The controlled unit may refer the decision of the Federal Audit Office to the Federal Council. 3

6 ... 4


1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).
2 Phrase introduced by ch. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
3 New content according to the c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
4 Repealed by c. I of the PMQ of 19 March 1999 ( RO 1999 1806 ; FF 1998 4101 ).

Art. 13 1 Cooperation with other screening services

1 The Federal Audit Office exchanges its review and inspection programmes ... 2 With the Parliamentary Control Body for Administration; it coordinates its activities in direct contact with these bodies.

2 When, in the exercise of its supervisory functions, the Federal Audit Office finds major problems in financial management or defects in the organisation, in administrative management or in the execution of tasks, Reports its findings, depending on the nature of the problem, to the Federal Office of Finance, the Federal Office of Personnel, the Federal Office of Informatics and Telecommunications 3 , to the Confederation Information Strategy Unit (CIU) 4 Or the Federal Data Protection and Transparency Prelay 5 If there are deficiencies or shortcomings in the legislation, it shall inform the Federal Office of Justice. The administrative units concerned shall inform the Federal Audit Office of the measures they have taken.


1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).
2 The designation of the administrative unit has been deleted pursuant to s. 16 al. 3 of the O of 17 Nov 2004 on Official Publications (RS 170.512.1 ).
3 The designation of the administrative unit has been adapted in accordance with Art. 16 al. 3 of the O of 17 Nov 2004 on Official Publications (RS 170.512.1 ).
4 The designation of the administrative unit has been adapted in accordance with Art. 16 al. 3 of the O of 17 Nov 2004 on Official Publications (RS 170.512.1 ).
5 The designation of the administrative unit has been adapted in accordance with Art. 16 al. 3 of the O of 17 Nov 2004 on Official Publications (RS 170.512.1 ).

Art. 14 1 Reports and Implementation

1 The Federal Audit Office prepares a report for each audit carried out. It provides the Financial Delegation of the Federal Chambers with this report and all control documents, including the notice of the controlled service and a summary of the file. He shall also provide this summary to the head of the department concerned by the results of the monitoring. When the review continues, it establishes an interim report.

1bis The Federal Audit Office also provides the Federal Council with a review report and a summary of entities that have become autonomous within the meaning of s. 8, para. 5, of the Act of 21 March 1997 on the organization of government and administration 2 For which strategic objectives have been set. 3

2 When the Delegation of Finance has processed a revision report of the Federal Audit Office, it may publish this report, as well as the opinion of the audited department and a possible assessment by the Delegation of Finance.

3 The Federal Audit Office submits a report to the Finance Delegation and the Federal Council each year, informing them of the extent and priorities of its review activity, communicating its findings and opinions to them. They report the outstanding revisions and the reasons for possible delays. This report is published.

4 Based on the outstanding revisions reported in the annual reports of the Federal Audit Office, the Federal Council verifies that disputes relating to regularity and legality are settled and that proposals concerning Cost-effectiveness controls are implemented.


1 New content according to the c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
2 RS 172.010
3 Introduced by ch. I 3 of the LF of 17 Dec. 2010 relative to the participation of the Ass. Fed. The piloting of self-governing entities, which has been in force since 1 Er January 2012 ( RO 2011 5859 ; FF 2010 3057 3095).

Art. 15 Service relationships

1 The Federal Audit Office corresponds directly with the Finance Committees and the Finance Delegation of the Federal Chambers, the Federal Council, the administrative units of the Confederation, the Federal Courts and the Federal Courts. Organizations or individuals outside the federal government but subject to financial supervision. 1

2 The Federal Audit Office reports to the Head of the Federal Department of Finance 2 Of all the cases which it deals directly with the heads of other departments, the Chancellor of the Confederation or the Federal Council.

3 Where the Federal Audit Office finds deficiencies or deficiencies having a fundamental scope or financial importance, it shall, in addition to the administrative services concerned, inform the head of the responsible department and The Head of the Federal Department of Finance. If the deficiencies found are the fact of a unit of the Federal Department of Finance, the President of the Confederation or, where appropriate, the Vice-President of the Federal Council must be informed. The Federal Audit Office also informs the Delegation of Finance. 3 If it considers it appropriate, it shall inform the Federal Council instead of the head of the department concerned. 4 5


1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709).
2 New name according to the ACF of Dec. 1997 (unpublished).
3 Phrase introduced by ch. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
4 Phrase introduced by ch. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
5 Introduced by ch. I of the LF of 18 Dec. 1992, in effect since 1 Er Jan 1994 (RO) 1994 20; FF 1992 V 829 833).

IV. Reporting to the Cantons

Art. 16 Limits of the Surveillance of Confederation

1 Within the limits of its allocation, the Federal Audit Office checks the use of federal financial services (grants, loans, advances) to the cantons receiving it, as a federal law or order provides for this control.

2 In all other cases, the Federal Audit Office may, with the agreement of the cantonal government, control the use of federal benefits.

3 The Federal Audit Office collaborates in general with the cantonal financial control offices; it can delegate certain audit tasks to them.

4 Cantonal administrative services assist the Federal Audit Office in carrying out its audits.

Art. 17 Procedure

1 If the Federal Audit Office finds irregularities in its audits in accordance with Art. 16, para. 1, in the case of the cantons or the offices submitted to them, they shall inform the competent federal service. He dealt with the matter until his conclusion with the Cantonal Services. In the relations between the competent Federal Service and the Federal Audit Office, the provisions on procedure in the event of disputes (Art. 12) shall apply mutatis mutandis.

2 When the Federal Audit Office finds irregularities in the case of art. 16, para. 2, it informs the cantonal government as well as the competent federal service and makes the necessary proposals.

V. Secretariat of the Finance Committees and the Delegation of Finance of the Federal Chambers

Art. 18 ... 1

1 The Secretary of the Finance Committees and the Delegation of Finance of the Federal Chambers shall direct the joint secretariat in accordance with the provisions of Art. 48 to 50 of the Act of 23 March 1962 on the relationship between the councils 2 To this end, it has the same rights as the Federal Audit Office for obtaining documentation, requesting information, consulting files and requesting support. It provides liaison between the Finance Committees and the Finance Delegation on the one hand, the Federal Audit Office and the authorities and services subject to financial supervision on the other.

2 The appointment of the Secretary by the Administrative Delegation of the Federal Assembly is subject to the approval of the Delegation of Finance. Administrally, the secretariat is attached to the services of Parliament, which provide the necessary staff. 3

2bis The special relationship between the Delegation of Finance, the Finance Committees and their secretariat to the Federal Audit Office is set out in the Rules of Procedure of the Finance Committees and the Delegation of Finance of the Chambers Federal November 8, 1985 4 . 5

3 The Finance Committees and the Delegation of Finance shall, in addition, order the Secretariat to be managed in their Rules of Procedure.


1 Median Tit repealed by ch. I of the 7 Oct PMQ. 1994 (RO 1995 836; FF 1994 II 709).
2 [RO 1962 811, 1984 768, 1985 452, 1987 600 art. 16 hp. 3, 1989 257, 1990 1642, 1992 2344, 2000 273. RO 2003 3543 Annex, c. I 3]. See currently the PMQ of Dec 13. 2002 on Parliament (RS 171.10 ).
3 New content according to the c. 8 of the annex to the PMQ of 8 Oct. 1999, in force since 1 Er Jan 2000 ( RO 2000 273 ; FF 1999 4471 5299).
4 RS 171.126
5 Introduced by ch. 8 of the annex to the PMQ of 8 Oct. 1999, in force since 1 Er Jan 2000 ( RO 2000 273 ; FF 1999 4471 5299).

VI. Final provisions

Art. 19 Specific Regulations

1 Not subject to oversight by the Federal Audit Office:

A.
The Swiss National Bank;
B.
The Swiss National Insurance Fund for Accidents (CNA), with the exception of military insurance if its management is transferred to the CNA. 1

2 Other specific regulations must be expressly provided for in legislation.


1 New content according to the c. I 3 of the PMQ of 18 March 2005 on the transfer to the CNA of the management of military insurance, in force since 1 Er July 2005 ( RO 2005 2881 ; FF 2004 2659 ).

Art. 1

1 Repealed by c. II of the PMQ of 22 June 1990 (RO 1990 1642; FF 1986 II 1410 III 188).

Art. Performance Requirements

All requirements for the implementation of this Law shall be the subject of a federal order of general scope, not submitted to the referendum.

Art. Entry into Force and Repeal Clause

1 The Federal Council shall fix the date of entry into force of this Law.

2 The Financial Control Regulations (approved by the Federal Assembly on April 2, 1927) are repealed on the same date. 1 ).


1 [RS 6 21]


Date of entry into force: 1 Er January 1968 6


RO 1967 1553


1 New content according to the c. I of the 7 Oct PMQ. 1994, in force since 1 Er March 1995 (RO 1995 836; FF 1994 II 709). According to this disp, the tit. Marginals have been replaced by tit. Medians.
2 [RS 1 3]. At disp. Currently referred to correspond to s. 167, 169, para. 1, 183 and 187, para. 1, let. Of the Constitution of 18 April 1999 (RS 101 ).
3 New content according to the c. 8 of the annex to the PMQ of 8 Oct. 1999, in force since 1 Er Jan 2000 ( RO 2000 273 ; FF 1999 4471 5299).
4 FF 1966 II 724
5 New content according to the c. I of the PMQ of 19 March 1999, in force since 1 Er Seven. 1999 ( RO 1999 1806 ; FF 1998 4101 ).
6 ACF of 23 Oct. 1967


State 1 Er January 2012