{"id":44819,"date":"2026-06-08T23:00:00","date_gmt":"2026-06-08T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=44819"},"modified":"2026-06-04T11:08:46","modified_gmt":"2026-06-04T09:08:46","slug":"use-of-funds-2","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/use-of-funds-2\/","title":{"rendered":"Use of funds"},"content":{"rendered":"\n

The Confederation is involved in the ordering and financing of regional passenger transport (RPT). Transports Publics Fribourgeois (TPF) is the largest passenger transport company in the canton of Fribourg.

In 2025, the Swiss Federal Audit Office (SFAO) audited the subsidies paid to TPF. The aim was to assess whether the RPT subsidies awarded in the 2024 financial year were used legally and appropriately. The audit focused on the cost accounting model, the legal use of the RPT division’s profits, and the TPF group’s funding arrangements.<\/p>\n\n\n\n

\n
\n\n
\n
\n

1,100<\/h2>\n

million francs spent annually by the Confederation for RPT in Switzerland<\/p>\n<\/div>\n <\/div>\n

\n

44.8<\/h2>\n

million francs paid in 2024 by the Confederation to TPF for RPT<\/p>\n<\/div>\n <\/div>\n

\n

66.8<\/h2>\n

Percentage of RPT sector costs for TPF covered by subsidies<\/p>\n<\/div>\n <\/div>\n

\n

600<\/h2>\n

Number of cost centres in TPF’s cost accounting<\/p>\n<\/div>\n <\/div>\n <\/div>\n \n <\/div>\n<\/section>\n\n\n\n\n

\n
\n\n

\n Main results <\/h2>\n \n
\n
    \n
  • \n
    \n

    No indication of arbitrary cost allocations<\/h3>\n

    TPF applies standard internal prices and cost allocations. The recording of the services provided by the group is well thought out. The allocation of costs for unproductive working hours (waiting time, empty runs and journeys to the depot) needs to be refined to better reflect their origin.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

  • \n
    \n

    TPF complies with the applicable requirements<\/h3>\n

    TPF rigorously applies the legal requirements and directives. This increases the complexity of cost accounting.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

  • \n
    \n

    As of 2025, sponsoring must be recorded under non-subsidised sectors<\/h3>\n

    Sponsoring costs for RPT are generally not tax-deductible. The FOT and TPF have agreed to record sponsoring payments under non-subsidised sectors from 2026 onwards. Following the SFAO’s intervention, TPF has already corrected the 2025 accounts.<\/p>\n<\/div>\n <\/div>\n <\/li>\n <\/ul>\n

      \n
    • \n
      \n

      Internal cost allocations are carried out in a consistent manner<\/h3>\n

      TPF allocates services between individual companies on the basis of actual full costs. There is equal treatment. The legal requirements on subsidies are complied with.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

    • \n
      \n

      The legal requirements on the special reserve are complied with<\/h3>\n

      The RPT sector recorded a surplus in 2024. Under the law, at least two thirds of this surplus must be allocated to the special reserve. This has been done correctly.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

    • \n
      \n

      The group companies are funded mainly from external sources<\/h3>\n

      Since 2015, TPF Holding has taken out a loan of CHF\u00a012.95 million from TPF Trafic. The loan from the RPT sector should be reimbursed in the medium term. Since then, new loans have been obtained from external sources.<\/p>\n<\/div>\n <\/div>\n <\/li>\n <\/ul>\n <\/div>\n \n <\/div>\n<\/section>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[48],"audit_type":[227],"class_list":["post-44819","audit","type-audit","status-publish","hentry","audit_category-transport-and-environment","audit_type-miscellaneous"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"25723"}],"audit_office":[1404,1298],"audit_office_text":"","audit_date":"20260608","bgo":false,"keywords":"","audit_office_local":"TPF, FOT"},"yoast_head":"\nUse of funds - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Use of funds\" \/>\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\/use-of-funds-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Use of funds\" \/>\n<meta property=\"og:description\" content=\"Use of funds\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/use-of-funds-2\/\" \/>\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\\\/use-of-funds-2\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/use-of-funds-2\\\/\",\"name\":\"Use of funds - 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