{"id":30741,"date":"2024-05-15T13:54:43","date_gmt":"2024-05-15T11:54:43","guid":{"rendered":"https:\/\/www.efk.admin.ch\/prufung\/kosten-und-leistungsrechnung\/"},"modified":"2024-05-15T14:05:21","modified_gmt":"2024-05-15T12:05:21","slug":"cost-accounting","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/cost-accounting\/","title":{"rendered":"Cost accounting"},"content":{"rendered":"\n

The Central Compensation Office (CCO) is the Confederation’s central implementing body for first-pillar social security. It performs the tasks that must be carried out centrally by the first-pillar social security system and the loss-of-earnings compensation system. The CCO manages old-age and survivors’ insurance (OASI) and disability insurance (DI) for insured persons living abroad. It administers the compensation fund for employees of the Federal Administration and institutions closely affiliated to the Confederation. Its tasks are organised into four groups of services.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[34],"audit_type":[51],"class_list":["post-30741","audit","type-audit","status-publish","hentry","audit_category-social-insurance-and-retirement-provision","audit_type-audit"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"23620"}],"audit_office":[1328],"audit_office_text":"","audit_date":"20240110","bgo":false,"keywords":"CCO,first-pillar social security,loss-of-earnings compensation system,old-age and survivors' insurance,OASI,disability insurance,DI","audit_office_local":""},"yoast_head":"\nCost accounting - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Cost accounting\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/cost-accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cost accounting\" \/>\n<meta property=\"og:description\" content=\"Cost accounting\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/cost-accounting\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-15T12:05:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/cost-accounting\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/cost-accounting\\\/\",\"name\":\"Cost accounting - 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