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Follow-up audit Specialist and financial supervision of the AHV - Federal Social Insurance Office

Audit number: 21601

The Swiss Federal Audit Office (SFAO) was commissioned by the Finance Delegation to reassess the conclusions of its 2015 report on the specialist and financial supervision of the old-age and survivors' insurance (AHV). The SFAO found that key parts of its recommendations on reducing structural risks in the governance of the AHV were not included in the Federal Council's proposal to modernise supervision in the first pillar. As the majority of the risks identified at the time still exist, the SFAO is proposing an adapted model for implementing its recommendations, taking into account the developments and analyses that have taken place in the meantime, and in the light of its discussions with various stakeholders. This includes merging the administration of the first pillar compensation funds (compenswiss) with the Central Compensation Office (CCO), which would be fully outsourced from the Federal Administration, in a joint public-law institution.