Summary report on past audits regarding burdens for future generations

Federal Finance Administration

Key facts

Against the backdrop of the constitutionally enshrined precautionary and sustainability principles, the Swiss Federal Audit Office (SFAO) systematically analysed various audits in environmental areas. It focused on the management of contaminated sites, waste and pollutants, as well as infrastructure, in order to identify overarching and recurring management weaknesses in the case of long-term federal tasks. The aim of the analysis was to examine whether ecological, health and financial burdens were effectively limited, or whether there was a risk of burdens being shifted to future generations.

The summary is based on 20 audit reports from the period between 2011 and 2024 and identifies five closely linked shortcomings in the federal government’s action in terms of preparedness and sustainability (see Figure). For the SFAO, the most significant shortcomings concern the quality of the information available, strategic management and the instruments used to monitor progress and costs.

Figure: The most significant shortcomings with respect to generationally fair government action in the areas of the environment, contaminated sites and infrastructure (source: SFAO)

Such shortcomings not only have adverse effects in the short term, but also entail long-term risks for future generations.