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Audit Decommissioning and Disposal Funds

Audit number: 14172

The Swiss Federal Audit Office (SFAO) examined issues to do with corporate governance in the Decommissioning Fund and the Disposal Fund for Nuclear Installations within the scope of the 2014 audit programme. The Nuclear Energy Act (NEA) governs the rights and obligations relating to the disposal of nuclear waste. In accordance with the "polluter pays" principle, operators have to pay for safe disposal.