{"id":41568,"date":"2026-01-14T23:00:00","date_gmt":"2026-01-14T22:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=41568"},"modified":"2026-01-12T14:54:00","modified_gmt":"2026-01-12T13:54:00","slug":"mise-en-oeuvre-des-recommandations-essentielles-surveillance-de-lavs-et-des-allocations-familiales-dans-lagriculture","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-surveillance-de-lavs-et-des-allocations-familiales-dans-lagriculture\/","title":{"rendered":"Mise en oeuvre des recommandations essentielles : surveillance de l\u2019AVS et des allocations familiales dans l\u2019agriculture"},"content":{"rendered":"\n

L\u2019Office f\u00e9d\u00e9ral des assurances sociales (OFAS) est responsable de la coordination, de la surveillance et du d\u00e9veloppement des assurances sociales. Aussi la surveillance des organes d\u2019ex\u00e9cution du 1er pilier rel\u00e8ve-t-elle de sa comp\u00e9tence. Lors d\u2019un premier audit r\u00e9alis\u00e9 en 2015 sur la surveillance technique et financi\u00e8re de l\u2019AVS, puis d\u2019un second consacr\u00e9 en 2018 aux allocations familiales dans l\u2019agriculture, le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) avait adress\u00e9 \u00e0 l\u2019OFAS des recommandations visant \u00e0 am\u00e9liorer son activit\u00e9 de surveillance. En 2020 et en 2021, le CDF avait d\u00e9j\u00e0 examin\u00e9 la mise en oeuvre de ces recommandations et conclu que quatre d\u2019entre elles n\u2019avaient toujours pas \u00e9t\u00e9 appliqu\u00e9es. Le pr\u00e9sent audit de suivi vise \u00e0 montrer si c\u2019est le cas entre-temps. Il en ressort que l\u2019OFAS a mis en oeuvre la recommandation sur le contr\u00f4le des allocations familiales vers\u00e9es dans l\u2019agriculture. Une recommandation concernant la surveillance technique et financi\u00e8re de l\u2019AVS n\u2019a toujours pas \u00e9t\u00e9 mise en application : elle pr\u00e9conise l\u2019\u00e9laboration d\u2019un mod\u00e8le de surveillance et une analyse globale des risques.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[35],"audit_type":[52],"class_list":["post-41568","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":"25601"}],"audit_office":[7907],"audit_office_text":"","audit_date":"20260114","bgo":false,"keywords":"","audit_office_local":"OFAS"},"yoast_head":"\nMise en oeuvre des recommandations essentielles : surveillance de l\u2019AVS et des allocations familiales dans l\u2019agriculture - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Mise en oeuvre des recommandations essentielles : surveillance de l\u2019AVS et des allocations familiales dans l\u2019agriculture\" \/>\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-surveillance-de-lavs-et-des-allocations-familiales-dans-lagriculture\/\" \/>\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 : surveillance de l\u2019AVS et des allocations familiales dans l\u2019agriculture\" \/>\n<meta property=\"og:description\" content=\"Mise en oeuvre des recommandations essentielles : surveillance de l\u2019AVS et des allocations familiales dans l\u2019agriculture\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-recommandations-essentielles-surveillance-de-lavs-et-des-allocations-familiales-dans-lagriculture\/\" \/>\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-surveillance-de-lavs-et-des-allocations-familiales-dans-lagriculture\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/mise-en-oeuvre-des-recommandations-essentielles-surveillance-de-lavs-et-des-allocations-familiales-dans-lagriculture\\\/\",\"name\":\"Mise en oeuvre des recommandations essentielles : surveillance de l\u2019AVS et des allocations familiales dans l\u2019agriculture - 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