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Horizontal audit Implementation of cross-departmental office directives - Federal Finance Administration

Audit number: 15561

The Federal Finance Administration (FFA) implements the Financial Budget Ordinance (FBO). It is responsible for the budget, the financial plan and accounting in addition to funding and investments in the money and capital markets. Since the introduction of the Confederation's New Accounting Model (NAM) in 2007, the administrative units have been managed via the statement of financial performance, statement of investments and operational cost accounting. The changes affected supervision of the administrative units. This report concentrates on supervision in the sense of monitoring implementation of the directives and specifications in the departments.

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