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Audit Comprehensive report on the audit of the 2018 federal financial statements - Federal Finance Administration

The annual surplus in the 2018 federal financial statements was CHF 5701 million, comprised of operating revenue of CHF 71,817 million and operating expenses of CHF 67,698 million. The negative financial result was CHF 818 million and the financial interest result was CHF 2,400 million. Tax revenue accounted for CHF 68,398 million, or 95%, of total operating revenue. Transfer expenses accounted for CHF 54,218 million, or 80%, of total operating expenses, while own operating expenses represented CHF 13,419 million, or 20%. The remaining CHF 61 million was attributable to the net expense for special financing in liabilities.

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Audit number: 19293

Follow-up Supervisory activities at free ports and open customs warehouses - Federal Customs Administration

The Swiss Federal Audit Office (FCA) examined the follow-up to the recommendations of its report on the supervisory activities carried out by the Federal Customs Administration (FCA) at free ports and open customs warehouses. These warehouses are used to store goods temporarily before they are sent to their final destination. Customs duties and other taxes are not collected until the goods are cleared through customs. In 2018, 194 open customs warehouses and seven free ports were in operation, while there were 245 open customs warehouses and ten free ports in 2014.

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Audit number: 17458

Audit Implementation of the subsidy measures agreed since 2008 - Federal Finance Administration

On behalf of the Federal Council, the Federal Finance Administration (FFA) periodically reviews federal subsidies (around CHF 38.8 billion annually, as at end of 2016) for their compliance with the principles of the Subsidies Act and for their effective and economic performance of duties. The Federal Council provides a written report on this. Before 2008, all subsidies were reviewed, since 2014 one department is reviewed per year, a report on which is included in the notes to the state financial statements.

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Audit number: 17575

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