{"id":44412,"date":"2026-05-20T23:00:00","date_gmt":"2026-05-20T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=44412"},"modified":"2026-05-18T07:59:12","modified_gmt":"2026-05-18T05:59:12","slug":"processus-et-utilite-de-lexamen-periodique-des-subventions","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/processus-et-utilite-de-lexamen-periodique-des-subventions\/","title":{"rendered":"Processus et utilit\u00e9 de l\u2019examen p\u00e9riodique des subventions"},"content":{"rendered":"\n

La Conf\u00e9d\u00e9ration consacre la plus grande partie de son budget annuel \u00e0 l\u2019allocation de subventions qui prennent la forme d\u2019aides financi\u00e8res ou d\u2019indemnit\u00e9s. En 2024, ce sont quelques 284 cr\u00e9dits qui ont \u00e9t\u00e9 mis \u00e0 disposition pour un total de plus de 48,4 milliards de francs. La loi f\u00e9d\u00e9rale sur les subventions (LSu) pr\u00e9voit un m\u00e9canisme d\u2019examen p\u00e9riodique des subventions, au moins tous les six ans, pour v\u00e9rifier leur conformit\u00e9 avec la LSu. Cet examen est r\u00e9alis\u00e9 par l\u2019Administration f\u00e9d\u00e9rale des finances (AFF) sur la base des informations fournies par les offices qui g\u00e8rent les cr\u00e9dits de subventions.

Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a analys\u00e9 si les examens des subventions sont con\u00e7us de mani\u00e8re pertinente et s\u2019ils sont appropri\u00e9s pour piloter l\u2019ensemble des subventions de la Conf\u00e9d\u00e9ration. Hormis l\u2019aspect de pr\u00e9vention, gr\u00e2ce \u00e0 la sensibilisation des offices \u00e0 cette th\u00e9matique, le CDF rel\u00e8ve que la proc\u00e9dure d\u2019examen a peu d\u2019effet sur le pilotage des subventions f\u00e9d\u00e9rales. Les mesures pr\u00e9conis\u00e9es par l\u2019AFF aboutissent rarement \u00e0 une remise en cause de la subvention et l\u2019impact sur le volume financier global est minime. En outre, les subventions qui ne font pas l\u2019objet d\u2019un cr\u00e9dit de d\u00e9penses distinct ne sont pas examin\u00e9es.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-44412","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"25526"}],"audit_office":[7937],"audit_office_text":"","audit_date":"20260520","bgo":false,"keywords":"","audit_office_local":"AFF"},"yoast_head":"\nProcessus et utilit\u00e9 de l\u2019examen p\u00e9riodique des subventions - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Processus et utilit\u00e9 de l\u2019examen p\u00e9riodique des subventions\" \/>\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\/processus-et-utilite-de-lexamen-periodique-des-subventions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Processus et utilit\u00e9 de l\u2019examen p\u00e9riodique des subventions\" \/>\n<meta property=\"og:description\" content=\"Processus et utilit\u00e9 de l\u2019examen p\u00e9riodique des subventions\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/processus-et-utilite-de-lexamen-periodique-des-subventions\/\" \/>\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=\"2 minutes\" \/>\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\\\/processus-et-utilite-de-lexamen-periodique-des-subventions\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/processus-et-utilite-de-lexamen-periodique-des-subventions\\\/\",\"name\":\"Processus et utilit\u00e9 de l\u2019examen p\u00e9riodique des subventions - 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