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PublicationsGeneral administration

Cross-sectional audit The steering of MPMGB administrative units by the departments

Audit number: 7286

The goal of Management by Performance Mandate and Global Budget (MPMGB) is to strengthen the reliance of State conduct on measurable performances and results. Tasks, competences, and responsibilities are to be delegated to the extent possible and at the appropriate level to the operative administrative units; in return for their greater freedom of action, these administrative units must make control information available that is relevant to management. This information is largely conveyed in the form of MPMGB controlling reports, the use of which for the steering of MPMGB administrative units has been investigated by the Swiss Federal Audit Office (SFAO) in the framework of a cross-section audit. In this context, the costs for preparing the MPMGB reports were also surveyed, and the development of the requirements for improving economic efficiency was illuminated.