{"id":7824,"date":"2024-01-17T16:38:42","date_gmt":"2024-01-17T15:38:42","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/payments-on-account-advance-payments-in-the-cantons-of-zh-be-ju-and-ag-in-the-construction-of-national-roads\/"},"modified":"2025-01-17T15:01:22","modified_gmt":"2025-01-17T14:01:22","slug":"payments-on-account-advance-payments-in-the-cantons-of-zh-be-ju-and-ag-in-the-construction-of-national-roads","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/payments-on-account-advance-payments-in-the-cantons-of-zh-be-ju-and-ag-in-the-construction-of-national-roads\/","title":{"rendered":"Payments on account \/ advance payments in the cantons of ZH, BE, JU and AG in the construction of national roads"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The Swiss Federal Audit Office (SFAO) was commissioned by the Finance Delegation to examine whether or not the cantons had carried out unauthorised payments on account and advance payments in the construction of national roads. The audit took place at the public works services in the cantons of Zurich, Bern, Jura and Aargau and covers the period from 2003 up to and including 2005. With these four cantons, audits were carried out retrospectively using spot checks on the invoicing system of two construction projects each, which overall represented a work contract volume of approximately CHF 260 million.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[48],"audit_type":[152],"class_list":["post-7824","audit","type-audit","status-publish","hentry","audit_category-transport-and-environment","audit_type-construction-audit"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"8344"}],"audit_office":[1301],"audit_office_text":"","audit_date":"20081006","bgo":false,"keywords":"Im Auftrag der Finanzdelegation der eidgen\u00f6ssischen R\u00e4te hat die Eidgen\u00f6ssische Finanzkontrolle (EFK) gepr\u00fcft, ob die Kantone im Nationalstrassenbau unberechtigte Akonto- und Vorauszahlungen vorgenommen haben. Die Pr\u00fcfung fand bei den Tiefbau\u00e4mtern der Kantone Z\u00fcrich, Bern, Jura und Aargau statt und umfasste die Zeitperiode der Jahre von 2003 bis und mit 2005. Bei diesen vier Kantonen wurden r\u00fcckblickend stichprobenweise Rechnungsstellungen von je 2 Bauobjekten gepr\u00fcft, was einem Werkvertragsvolumen von insgesamt rund 260 Mio. Franken entspricht.","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Payments on account \/ advance payments in the cantons of ZH, BE, JU and AG in the construction of national roads - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Payments on account \/ advance payments in the cantons of ZH, BE, JU and AG in the construction of national roads\" \/>\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\/payments-on-account-advance-payments-in-the-cantons-of-zh-be-ju-and-ag-in-the-construction-of-national-roads\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payments on account \/ advance payments in the cantons of ZH, BE, JU and AG in the construction of national roads\" \/>\n<meta property=\"og:description\" content=\"Payments on account \/ advance payments in the cantons of ZH, BE, JU and AG in the construction of national roads\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/payments-on-account-advance-payments-in-the-cantons-of-zh-be-ju-and-ag-in-the-construction-of-national-roads\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-17T14:01:22+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\\\/payments-on-account-advance-payments-in-the-cantons-of-zh-be-ju-and-ag-in-the-construction-of-national-roads\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/payments-on-account-advance-payments-in-the-cantons-of-zh-be-ju-and-ag-in-the-construction-of-national-roads\\\/\",\"name\":\"Payments on account \\\/ advance payments in the cantons of ZH, BE, JU and AG in the construction of national roads - 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