{"id":43839,"date":"2026-04-20T23:00:00","date_gmt":"2026-04-20T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=43839"},"modified":"2026-04-17T08:14:43","modified_gmt":"2026-04-17T06:14:43","slug":"ict-cost-accounting-model","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/ict-cost-accounting-model\/","title":{"rendered":"ICT cost accounting model"},"content":{"rendered":"\n

The Swiss Federal Audit Office (SFAO) conducted an audit at the Federal Office of Information Technology, Systems and Telecommunication (FOITT) to determine whether the new production model (NPM) ensures the transparency and controllability of ICT costs and creates incentives for cost-effective use. It concluded that the new model enables the FOITT to allocate and charge costs more accurately. As a result, CHF 33 million that was previously charged to standard services is now charged to specialist applications. The previous cross-subsidisation of specialist applications has ceased. By contrast, cost transparency and control possibilities have not yet improved sufficiently for recipients \u2013 or for the federal offices. They lack information on cost drivers and shifts, as well as control possibilities<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[51],"class_list":["post-43839","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-audit"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"25144"}],"audit_office":[1283],"audit_office_text":"","audit_date":"20260420","bgo":false,"keywords":"","audit_office_local":"FOITT"},"yoast_head":"\nICT cost accounting model - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"ICT cost accounting model\" \/>\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\/ict-cost-accounting-model\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICT cost accounting model\" \/>\n<meta property=\"og:description\" content=\"ICT cost accounting model\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/ict-cost-accounting-model\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\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<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\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\\\/ict-cost-accounting-model\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/ict-cost-accounting-model\\\/\",\"name\":\"ICT cost accounting model - 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