{"id":35515,"date":"2025-01-13T23:00:00","date_gmt":"2025-01-13T22:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&#038;p=35515"},"modified":"2025-01-10T11:31:04","modified_gmt":"2025-01-10T10:31:04","slug":"couts-imputes-aux-fonds-de-compensation","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/couts-imputes-aux-fonds-de-compensation\/","title":{"rendered":"Co\u00fbts imput\u00e9s aux fonds de compensation"},"content":{"rendered":"\n<p>L\u2019Office f\u00e9d\u00e9ral des assurances sociales (OFAS) est charg\u00e9 de la surveillance ainsi que de certaines t\u00e2ches d\u2019ex\u00e9cution dans le domaine des assurances sociales du 1er pilier. Les frais qui en d\u00e9coulent sont pris en charge par les fonds de compensation de l\u2019assurance-vieillesse et survivants, de l\u2019assurance-invalidit\u00e9 et du r\u00e9gime des allocations pour pertes de gain. En 2023, l\u2019OFAS a refactur\u00e9 des co\u00fbts \u00e0 hauteur de 21,8 millions de francs aux fonds de compensation, ce qui correspond \u00e0 plus de 29 % des d\u00e9penses courantes de l\u2019office.<br><br>Dans le cadre de la modernisation de la surveillance dans le 1er pilier entr\u00e9e en vigueur au 1er janvier 2024, les bases l\u00e9gales fixant la prise en charge des frais de l\u2019OFAS par les fonds de compensation ont \u00e9t\u00e9 uniformis\u00e9es et compl\u00e9t\u00e9es.<br><br>Suite \u00e0 une demande conjointe de l\u2019OFAS et de l\u2019Administration f\u00e9d\u00e9rale des finances (AFF), le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a examin\u00e9 l\u2019ad\u00e9quation des co\u00fbts refactur\u00e9s par l\u2019OFAS aux fonds de compensation. Les r\u00e9sultats montrent que ces co\u00fbts sont globalement conformes aux dispositions l\u00e9gales. Sur le plan de la transparence, le CDF rel\u00e8ve cependant un besoin de clarification relatifs aux co\u00fbts d\u2019exploitation de l\u2019informatique refactur\u00e9s jusqu\u2019en 2023, un manque de formalisation et d\u2019uniformit\u00e9 des processus appliqu\u00e9s pour d\u00e9terminer les co\u00fbts refacturables, une prise en compte incompl\u00e8te des charges de personnel, ainsi que la n\u00e9cessit\u00e9 de revoir les cl\u00e9s de r\u00e9partition appliqu\u00e9es pour les diff\u00e9rents fonds de compensation.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[35],"audit_type":[52],"class_list":["post-35515","audit","type-audit","status-publish","hentry","audit_category-assurances-sociales-et-prevoyance-vieillesse","audit_type-audit-fr"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24610"}],"audit_office":[7907],"audit_office_text":"","audit_date":"20250113","bgo":false,"keywords":"","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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