Key facts
The federal government spends most of its annual budget on allocating subsidies in the form of financial assistance or compensation. In 2024, around 284 appropriations totalling over CHF 48.4 billion were made available. The Federal Act on Financial Assistance and Subsidies (SubA) provides for a mechanism for the periodic review of subsidies, at least every six years, to verify their compliance with the SubA. This review is carried out by the Federal Finance Administration (FFA) on the basis of information provided by the offices that manage subsidy appropriations.
The Swiss Federal Audit Office (SFAO) analysed whether the subsidy reviews are well designed and whether they are suitable for managing all federal subsidies. With the exception of the prevention aspect, the SFAO found that the review procedure has little impact on the management of federal subsidies, thanks to awareness-raising efforts among the offices. The measures recommended by the FFA rarely lead to subsidies being called into question, and the impact on the overall financial volume is minimal. Moreover, subsidies that are not covered by a specific expenditure appropriation are not reviewed.