{"id":40621,"date":"2025-10-22T23:00:00","date_gmt":"2025-10-22T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=40621"},"modified":"2025-10-20T09:16:16","modified_gmt":"2025-10-20T07:16:16","slug":"mise-en-oeuvre-des-recommandations-essentielles-12","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-12\/","title":{"rendered":"Mise en oeuvre des recommandations essentielles"},"content":{"rendered":"\n

Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a soumis l\u2019Office f\u00e9d\u00e9ral de la culture (OFC) \u00e0 un audit de suivi de la mise en oeuvre des recommandations essentielles qu\u2019il lui a adress\u00e9es sur diff\u00e9rentes th\u00e9matiques lors de quatre audits r\u00e9alis\u00e9s entre 2011 et 2017. Ces recommandations ont d\u00e9j\u00e0 donn\u00e9 lieu \u00e0 des audits (15535 et 20260) effectu\u00e9s par le CDF aupr\u00e8s de l\u2019OFC ces derni\u00e8res ann\u00e9es.

L\u2019audit qui fait l\u2019objet du pr\u00e9sent rapport a port\u00e9 sur la mise en oeuvre des six recommandations qui \u00e9taient encore ouvertes. Cinq d\u2019entre elles ont pu \u00eatre cl\u00f4tur\u00e9es. Par ailleurs, le CDF a formul\u00e9 une recommandation suppl\u00e9mentaire concernant le remboursement des montants de subventions non utilis\u00e9s.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[85],"audit_type":[52],"class_list":["post-40621","audit","type-audit","status-publish","hentry","audit_category-culture-et-sport","audit_type-audit-fr"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24614"}],"audit_office":[7900],"audit_office_text":"","audit_date":"20251022","bgo":false,"keywords":"","audit_office_local":"OFC"},"yoast_head":"\nMise en oeuvre des recommandations essentielles - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Mise en oeuvre des recommandations essentielles\" \/>\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\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-12\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mise en oeuvre des recommandations essentielles\" \/>\n<meta property=\"og:description\" content=\"Mise en oeuvre des recommandations essentielles\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-12\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\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=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\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\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-12\/\",\"url\":\"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-12\/\",\"name\":\"Mise en oeuvre des recommandations essentielles - 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