The Federal Council and the Administration shall, in the preparation, promulgation and revision of the normative acts governing aids and allowances, comply with the principles set out in this Chapter.

¹ The Federal Council shall periodically review, at least every six years, whether the normative acts governing aids and allowances are in accordance with the principles of this Chapter.

² The Federal Council reports to the Federal Assembly on the findings of these reviews, including:

A.

In the messages by which it proposes:

1.

The adoption of commitment appropriations or expenditure ceilings;

2.

Amendment of subsidy provisions;

B.

In the message about the state account. ¹

³ The Federal Council, if necessary, proposes legal amendments to the Federal Assembly and ensures that its orders are adapted accordingly. ²

The legal provisions providing for aid may be laid down where:

A.

The task is in the interest of Confederation;

B. ¹

According to the criteria of a fair division of tasks and burdens between the Confederation and the cantons, they must not carry out or promote the task in question alone;

C.

The task cannot be properly completed without the financial assistance of the Confederation;

D.

The applicant's self-financing efforts have been completed and all other funding opportunities have been exhausted;

E.

The task cannot be done in a simpler, more efficient or more rational way.

The legal provisions governing aid must provide that:

A.

The task can be carried out at a minimum cost and with minimum administrative formalities;

B.

The amount of the aid depends on the interest of the Confederation and the interest of the beneficiaries in its implementation;

C. ¹

The tenant is required to provide a specific benefit corresponding to its economic capacity;

D.

The lessee takes full advantage of its own resources and other sources of funding;

E.

Aid shall be fixed in a comprehensive or flat-rate way, as this method of calculation achieves the objective pursued and ensures that the task is carried out in an economic manner;

F.

Start-up, redevelopment or relay aid, which is limited in time, is as far as possible;

G.

In principle, aid in the form of tax concessions is renounced;

H.

As far as possible, the requirements of financial policy can be taken into account, in particular by subordinating the provision of benefits to the volume of available appropriations and setting ceiling rates;

I. ²

Financial aid to the cantons may be granted under programme agreements and be fixed in a comprehensive or lump sum.

The cantons which supplement the provisions of the Confederation are generally involved in the execution. It is through their intermediary that the applications are submitted and the financial assistance is paid. The activity of the authorities concerned is coordinated in such a way as to avoid multiple administrative procedures.

¹ The legal provisions providing for compensation may be laid down when:

A.

The person responsible for the task does not have a strong personal interest in performing the task;

B.

Those to whom the task is responsible cannot be required to bear the financial burden themselves; and

C.

The benefits arising from the completion of the task do not offset the financial burden.

² The legal provisions providing for compensation for the cantons or for their local authorities may be enacted when:

A.

The federal law governing the delegation of tasks is not limited to a simple legislative framework;

B.

The cantons are called upon to carry out tasks which go beyond the mere administrative execution of federal provisions;

C.

The cost of performing the tasks cannot be placed on the bulk of the costs of the beneficiaries or the persons who have made the measure necessary;

D. ¹

The allowances must be paid within the framework of programme agreements between the Confederation and the cantons.

¹ The legal provisions governing allowances should provide that:

A.

The task can be carried out at a minimum cost and with minimum administrative formalities;

B.

The amount of the allowance is in the interest of those who are responsible for the task and the benefits inherent in the performance of the task;

C.

The allowances are fixed in a lump sum or lump sum, as this method of calculation achieves the objective pursued and ensures the completion of the task in an economic way;

D.

As far as possible, the requirements of financial policy can be taken into account, in particular by subordinating the provision of benefits to the volume of available appropriations and setting ceiling rates;

E.

Settled the consequences:

1.

Failure or defective performance of the task;

2.

The decommissioning or disposition of property in respect of which compensation is paid for a specified purpose.

² When drawing up legal provisions providing for compensation for the cantons or their local authorities under public law, it is necessary to ensure that:

A.

Take into account in the calculation of the allowance the margin of my canton in terms of the elaboration and the decision, and the possibility for the beneficiaries and the persons who made the measure necessary to participate in the costs;

B. ¹

To provide, as a general rule, the award of compensation under a programme agreement and to fix this allowance in a lump sum or lump sum;

C.

Provide for the payment of the allowance to the canton, even when it entrusters the task to third parties.

¹ Aid and allowances shall be granted only upon request.

² The applicant is required to provide the competent authority with all necessary information. He or she must authorize him to consult the files and give him access to the premises.

³ The obligations set out in para. 2 remain even after the grant of the aid or compensation, so that the competent authority can carry out the necessary checks and clarify the cases of restitution.

⁴ The Federal Council regulates data protection.

¹ Where the benefits required for a project meet the requirements of several normative acts, the overall expenditure shall be paid in accordance with the interests at stake. The aid and allowances are allocated proportionally. If this is not possible or inappropriate, the provision is allocated under the normative act which best corresponds to the task to be subsidising.

² If several authorities grant benefits for the same project, the coordination of the procedure lies in principle with the authority which is likely to be called upon to allocate the highest aid or compensation. In particular, this authority will ensure compliance with the provisions of para. 1.

³ The one who, for a single project, seeks the benefits provided for in several normative acts informs the authorities concerned. If it fails to do so, the unduly affected aid or compensation may be claimed.

¹ This Article shall apply in all cases where, under the special legislation, aid and allowances are allocated only within the limits of the appropriations opened or where the applicant cannot claim any right to aid.

² If the requests submitted or foreseen exceed the resources available, the competent departments will be a priority for the assessment of the requests. The Federal Council may decide that certain priority orders will be subject to its approval.

³ The cantons shall be heard before the establishment of the order of priority, in the case of aid or compensation for which they are the sole beneficiaries or for which they pay supplementary benefits.

⁴ Priority orders are brought to the attention of interested circles.

⁵ The competent authority shall, by decision, reject applications for financial aid which cannot be accepted within a reasonable period of time because of the order of priority.

⁶ Claims which cannot yet be accepted because of the order of priority are nevertheless carefully examined by the competent authority. If the required conditions are met, the competent authority allocates a provisional benefit; it also sets the time limit for the final decision.

¹ Only the expenses actually incurred shall be taken into account and provided that they have been absolutely necessary for the proper performance of the task.

² The interest of the capital is not taken into account when the benefits are allocated for construction.

³ With regard to aid and allowances to cover deficits, the calculation of the decisive financial results of the undertaking is subject to the following rules:

A.

The depreciation is taken into account only as they do not exceed the usual rates in the branch;

B.

Amortisation of investments which have been partly financed by aid or lost-fund allowances shall be taken into account only for the part which exceeds those benefits.

The competent authority may not exceed the ceiling fixed by decision or under a contract (Art. 17, para. 1, second sentence, and 20, para. 1) that if the additional costs are attributable to authorized modifications of the project, to an effective increase or to other inescapable factors.

¹ Financial aid and allowances are generally allocated by way of decision.

² A contract of public law may, inter alia, be concluded:

A.

Where the competent authority enjoys a wide margin of appreciation;

B.

Where, in the case of financial assistance, it is desirable to exclude that the tenant unilaterally waives the performance of his task.

³ Financial aid and allowances are generally allocated to the cantons on the basis of programme agreements.

⁴ Benefits for a large number of beneficiaries can be allocated without a formal decision or contract.

⁵ Rejection of a request shall be the subject of a decision.

¹ The competent authority shall indicate in its decision the legal basis and the nature and amount of the aid or compensation. If the amount cannot be definitively fixed, the authority shall determine, in the light of the documents submitted, the costs liable to be taken into account, the percentage of the participation and its maximum amount.

² In the absence of legal requirements, the authority shall also:

A.

The term for the payment of the aid or allowance, subject to s. 23;

B.

The duration of the assignment of the goods for which the assistance or allowance is paid;

³ When the authority makes a decision before the tenant has completed its task, it fixes the surplus:

A.

The details of the task to be performed;

B.

The time limit for completing the task (start and end);

C.

All the charges required to ensure the best possible use of the performance and the proper completion of the task on time and at the lowest cost.

¹ If it has not fixed the final amount of the benefit in the decision opening the right to aid or compensation, the competent authority shall fix it as soon as it becomes aware of the count and without further decision.

² If the decision opening the right to aid or compensation does not contain all the data necessary for the calculation of the final amount of the benefit, the authority shall fix the missing elements or new elements in a new decision. Consider. The same applies to the granting of aid or allowances in respect of the additional costs provided for in Art. 15.

¹ The validity of the contract is subject to compliance with the written form. Art. 16, para. 3, ¹ Is reserved.

² At the end of the talks, the authority sends a proposal to the applicant on the basis of Art. 17 or art. 20 A And set a time limit for accepting the contract. If the proposal refers to a programme convention and if it affects the interests of the communes, the canton shall submit it for the opinion of the municipalities concerned. ²

³ The proposal shall be notified to the applicant and to third parties entitled to use. Such persons may, within 30 days, request a decision subject to appeal.

¹ Art. 17 applies to the content of the proposal.

² Art. 18 applies to the subsequent fixation of the final amount. Instead of the decision under s. 18, para. 2, the authority shall bring an amendment or complement to the contract in accordance with the procedure laid down in Art. 19.

¹ The programme agreements set out the strategic objectives to be achieved in common and govern the contribution of the Confederation and, in agreement with the Federal Audit Office, the arrangements for financial supervision.

² The program agreements generally cover several years.

³ If municipalities provide benefits under program agreements, the canton shall reimburse them for the costs incurred, at least to the extent of the share of the federal contributions to the total costs.

⁴ Art. 23 does not apply to program agreements.

The competent authority shall issue the directives applicable to the establishment of the accounts. In doing so, it takes into account the specific uses of the branch.

¹ Where the cantons, under the special legislation, grant themselves aid or allowances under federal law, the federal authorities may issue directives with a view to ensuring a uniform practice as well as the equality of Treatment in the granting of benefits.

² In the case of benefits which are allocated only within the limits of the appropriations, or for which the applicant cannot claim any right (Art. 13), the federal authorities determine the financial envelope of each canton after consulting them. The cantons shall establish the necessary orders of priority.

¹ Aid and allowances can be paid as soon as possible when expenditure is imminent.

² Before fixing the final amount of the aid or compensation, 80 % of the benefit may in principle be paid.

After the expiry of a period of 60 days from the end of the payment, the unpaid aid or allowances shall be increased by an annual interest moratorium of 5 %.

¹ The competent authority shall ensure that the beneficiary carries out the task in accordance with the relevant provisions and that the legal conditions are met.

² It can be limited to summary or survey controls:

A.

When other authorities, in particular cantonal authorities, control the decisive elements of the case or

B.

Where the allocated benefits are periodic, aggregate or a modest amount.

¹ The applicant may not initiate construction work or prepare acquisitions of a certain importance only if the aid or compensation has been definitively allocated to it by decision or under a contract, only if it has been awarded to the applicant. Granted on an interim basis, or if authorized by the competent authority.

² The competent authority may authorise the construction or preparation of an acquisition if it is not possible to await the outcome of the examination of the case without serious drawbacks. This authorization does not give any entitlement to assistance or compensation.

³ No benefit is given for the work that has been initiated and the acquisitions prepared without authorization. The competent authority, however, may award a benefit to the claimant in respect of compensation if circumstances warrant.

Major or additional cost changes can only be made to projects with the agreement of the competent authority.

¹ If, in spite of a formal notice, the tenant does not perform the task entrusted to him, the competent authority does not make the payment of the aid or requires the repayment of that sum, subject to an annual interest of 5 % as from the date of payment.

² If, in spite of a formal notice, the tenant performs the task in a defective manner, the competent authority shall reduce the financial assistance in an appropriate manner or require the return of a part of that amount, subject to an interest 5 % annual from the date of payment.

³ In the event of excessive rigours, all or part of the return may be abandoned.

⁴ In the case of contractual aid, the obligation to execute the contract is reserved.

¹ Where real property (building, construction, other work) or furniture for which assistance has been paid is disaffected or disposed of, the competent authority shall require the return of the aid The amount to be returned depends on the relationship between The duration during which the tenant actually used the property in accordance with the intended assignment and, on the other hand, the duration of the assignment that had been fixed. The amount to be returned can be reduced in the event of excessive rigor.

² In the case of alienation, the authority may waive all or part of the return of the aid where the recipient complies with the conditions under which it is entitled and assumes all the obligations of the tenant.

³ The Lessee shall promptly and in writing inform the competent authority of any decommissioning or disposal.

¹ The competent authority shall revoke the decision opening the right to aid or compensation where the benefit has been unduly allocated in breach of legal provisions or on the basis of an inaccurate or incomplete statement of fact.

² It waives the revocation:

A.

If the tenant has taken, in the light of the decision, measures which cannot be cancelled without causing financial losses that are difficult to bear;

B.

If it appears that it was difficult for him to detect a violation of the law;

C.

If the incorrect or incomplete presentation of the facts is not attributable to the tenant.

³ When revoked the decision, the authority requires the return of benefits already paid. If the tenant has acted intentionally or negligently, it also collects an annual interest of 5 % from the date of payment.

⁴ Restitution within the meaning of Art. 12 of the Federal Act of 22 March 1974 on administrative criminal law ¹ Are reserved.

Art. 30 shall apply mutatis mutandis to contracts for aid or compensation. Instead of revoking a decision, the competent authority shall terminate the contract.

¹ Claims relating to aid or allowances shall be barred by five years.

² The right to reimbursement of aid or compensation shall be limited to one year from the day on which the decision-making authority or the authority party to the contract became aware of it, but not later than ten years after its birth.

³ If the tenant has failed to inform the authority in accordance with s. 29, para. 3, and that the term of use of a property has been set at more than ten years, the limitation period is equivalent to the term of use, but it is at least ten years from the birth of the right.

⁴ If the law is derived from a punishable act for which the Swiss Penal Code ¹ Provides for a longer limitation period, which is the last time limit applicable.

The limitation period shall be interrupted by any payment made in writing. It is suspended as long as the debtor cannot be prosecuted in Switzerland.

¹ The legal remedies are governed by the general provisions of the federal procedure.

² In cases where the competent authority has to rule on a large number of similar requests, the Federal Council may provide that decisions are subject to opposition.

Applications for aid or compensation are appreciated:

A.

In accordance with the law in force at the time of application, where the benefit is allocated before the execution of the task, or

B.

In accordance with the law in force at the beginning of the execution of the task, when the benefit is allocated at a later date.

Art. 14 to 18 of the Federal Act of 22 March 1974 on administrative criminal law ¹ Apply to the fraud in respect of benefits and contributions, to false in the securities, to the fraudulent obtaining of a false statement, to the removal of securities and to the obstruction of criminal proceedings.

A person who, in proceedings relating to aid or compensation, has intentionally given inaccurate or incomplete information in order to obtain an unlawful advantage, shall be liable to the fine.

¹ Offences under s. 37 and 38 will be prosecuted and tried under the Federal Act of 22 March 1974 on administrative criminal law ¹ By the competent Federal Office on the merits. The Federal Council may declare competent another administrative unit of the Confederation.

² The cantonal agencies and services which ensure the implementation of the federal legislative acts on aid and compensation are required to inform the competent authority as soon as they are aware of offences under s. 37 or in art. 38.

¹ If the applicant or the tenant fails to comply with the obligation to provide information as defined in s. 11, para. 2 and 3, the competent authority may refuse the grant or payment of aid or request the return of the benefits already allocated, subject to an annual interest of 5 % from the date of payment.

² If the constituent elements of any of the offences referred to in this section are met or the obligation to provide information as defined in s. 11, para. 3, is not complied with, the competent authority may temporarily deny aid to the infringing natural persons or the legal persons they represent.