{"id":44416,"date":"2026-05-20T23:00:00","date_gmt":"2026-05-20T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=44416"},"modified":"2026-05-18T08:05:10","modified_gmt":"2026-05-18T06:05:10","slug":"fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/","title":{"rendered":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations"},"content":{"rendered":"\n

L\u2019Office f\u00e9d\u00e9ral des constructions et de la logistique (OFCL) construit et exploite les immeubles de l\u2019administration f\u00e9d\u00e9rale civile. Chaque ann\u00e9e, les co\u00fbts d\u2019exploitation s\u2019\u00e9l\u00e8vent \u00e0 plus de 90 millions de francs. Depuis 2017, les co\u00fbts d\u2019exploitation enregistr\u00e9s ont augment\u00e9 de plus de 80 %. Cette hausse s\u2019explique, d\u2019une part, par la croissance du portefeuille immobilier (reprise du portefeuille de l\u2019Office f\u00e9d\u00e9ral de la douane et de la s\u00e9curit\u00e9 des fronti\u00e8res et des centres f\u00e9d\u00e9raux pour demandeurs d\u2019asile) et, d\u2019autre part, par une forte augmentation des prix de l\u2019\u00e9nergie.

Concernant les demandes de cr\u00e9dit pour les projets de construction, les co\u00fbts d\u2019exploitation pr\u00e9vus figurent dans les messages sur l\u2019immobilier. Ils constituent ainsi, avec les co\u00fbts de construction, un param\u00e8tre important pour les d\u00e9cideurs lors de l\u2019approbation de projets ou de cr\u00e9dits.

Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a examin\u00e9 si les estimations des co\u00fbts d\u2019exploitation \u00e9taient suffisamment fiables. Il estime que les m\u00e9thodes de calcul et de saisie de ces co\u00fbts sont compr\u00e9hensibles. L\u2019OFCL ne proc\u00e8de toutefois \u00e0 aucune analyse syst\u00e9matique de l\u2019atteinte des objectifs. En outre, les co\u00fbts d\u2019exploitation saisis ne sont pas comparables. Il existe parfois des \u00e9carts importants, tant positifs que n\u00e9gatifs, entre les valeurs planifi\u00e9es et les valeurs r\u00e9elles. Les co\u00fbts d\u2019exploitation estim\u00e9s ne sont donc pas suffisamment fiables.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[124],"class_list":["post-44416","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-de-construction"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"25556"}],"audit_office":[22350],"audit_office_text":"","audit_date":"20260520","bgo":false,"keywords":"","audit_office_local":"OFCL"},"yoast_head":"\nFiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations\" \/>\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\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations\" \/>\n<meta property=\"og:description\" content=\"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/\" \/>\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\\\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\\\/\",\"name\":\"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-05-20T21:00:00+00:00\",\"description\":\"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rapport\",\"item\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\",\"name\":\"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz\",\"description\":\"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) est l'organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration suisse.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#organization\"},\"alternateName\":\"EFK\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#organization\",\"name\":\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\",\"alternateName\":\"EFK\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"contentUrl\":\"https:\\\/\\\/www.efk.admin.ch\\\/wp-content\\\/uploads\\\/efk_cdf_logo_ohne_claim.png\",\"width\":268,\"height\":258,\"caption\":\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\"},\"image\":{\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.instagram.com\\\/efk_cdf_sfao\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCm-bXj227VE5sJzhB-ihdvw\\\/featured\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/11081578\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","description":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/","og_locale":"fr_FR","og_type":"article","og_title":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations","og_description":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations","og_url":"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/","og_site_name":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","og_image":[{"width":750,"height":500,"url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/","url":"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/","name":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","isPartOf":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#website"},"datePublished":"2026-05-20T21:00:00+00:00","description":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations","breadcrumb":{"@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.efk.admin.ch\/fr\/audit\/fiabilite-de-lestimation-des-couts-dexploitation-pour-les-nouvelles-constructions-et-les-renovations\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.efk.admin.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Rapport","item":"https:\/\/www.efk.admin.ch\/fr\/audit\/"},{"@type":"ListItem","position":3,"name":"Fiabilit\u00e9 de l\u2019estimation des co\u00fbts d\u2019exploitation pour les nouvelles constructions et les r\u00e9novations"}]},{"@type":"WebSite","@id":"https:\/\/www.efk.admin.ch\/fr\/#website","url":"https:\/\/www.efk.admin.ch\/fr\/","name":"Informationen \u00fcber das oberste Finanzaufsichtsorgan der Schweiz","description":"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) est l'organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration suisse.","publisher":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#organization"},"alternateName":"EFK","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.efk.admin.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.efk.admin.ch\/fr\/#organization","name":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)","alternateName":"EFK","url":"https:\/\/www.efk.admin.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.efk.admin.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","contentUrl":"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/efk_cdf_logo_ohne_claim.png","width":268,"height":258,"caption":"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)"},"image":{"@id":"https:\/\/www.efk.admin.ch\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/efk_cdf_sfao\/","https:\/\/www.youtube.com\/channel\/UCm-bXj227VE5sJzhB-ihdvw\/featured","https:\/\/www.linkedin.com\/company\/11081578\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit\/44416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit"}],"about":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/types\/audit"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/office\/22350"}],"wp:attachment":[{"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/media?parent=44416"}],"wp:term":[{"taxonomy":"audit_category","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit_category?post=44416"},{"taxonomy":"audit_type","embeddable":true,"href":"https:\/\/www.efk.admin.ch\/fr\/wp-json\/wp\/v2\/audit_type?post=44416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}