The Federal Social Insurance Office (FSIO) is responsible for supervision as well as certain executive tasks in the area of social security for the first pillar. The associated costs are borne by the compensation funds for old-age and survivors’ insurance, disability insurance and loss of earnings compensation. In 2023, the FSIO passed on CHF 21.8 million in costs to the compensation funds; this represents more than 29% of the Office’s current expenditure.
As part of the modernisation of supervision in the first pillar, which entered into force in 1 January 2024, the legal basis establishing the allocation of the SFIO’s costs to the compensation funds has been standardised and supplemented.
In response to a joint request from the FSIO and the Federal Finance Administration (FFA), the Swiss Federal Audit Office (SFAO) examined whether the costs passed on to the compensation funds by the FSIO are adequate. The results show that, overall, these costs comply with the legal provisions. As regards transparency however, the SFAO noted a need for clarification on the IT usage costs that were passed on up to 2023, a lack of formalisation and standardisation in the processes used to determine the invoiceable costs, as well as a need to review the allocation keys applied for the different compensation funds.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[34],"audit_type":[51],"class_list":["post-35520","audit","type-audit","status-publish","hentry","audit_category-social-insurance-and-retirement-provision","audit_type-audit"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24610"}],"audit_office":[1249],"audit_office_text":"","audit_date":"20250113","bgo":false,"keywords":"","audit_office_local":""},"yoast_head":"\n