Key facts
The Federal Social Insurance Office (FSIO) is responsible for the coordination, supervision and development of the social security systems. It is primarily responsible for supervision of the implementing bodies of the 1st pillar. When the audit of the technical and financial supervision of old-age and survivors’ insurance (AHV) was carried out in 20154 and the audit on agriculture family allowances was carried out in 2018, the Swiss Federal Audit Office (SFAO) proposed some recommendations to the FSIO. The aim was to improve the FSIO’s supervision. The SFAO had already audited the implementation of these recommendations in 2020 and 2021, and at that point had come to the conclusion that four recommendations had still not been implemented. This audit aimed to show whether they had since been implemented. The follow-up audit revealed that the FSIO had implemented the recommendation on the subsidy audit of agriculture family allowances. However, the recommendation on technical and financial supervision of AHV remained open. This requires the creation of a supervision strategy and a total risk analysis.