{"id":44817,"date":"2026-06-08T23:00:00","date_gmt":"2026-06-08T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=44817"},"modified":"2026-06-04T11:05:17","modified_gmt":"2026-06-04T09:05:17","slug":"utilisation-des-fonds-2","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/utilisation-des-fonds-2\/","title":{"rendered":"Utilisation des fonds"},"content":{"rendered":"\n

La Conf\u00e9d\u00e9ration participe \u00e0 la commande et au financement du transport r\u00e9gional de voyageurs (TRV). Les Transports Publics Fribourgeois (TPF) sont la plus grande entreprise de transport du canton de Fribourg.

Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a proc\u00e9d\u00e9 en 2025 \u00e0 un audit des subventions vers\u00e9es aux TPF. L’objectif \u00e9tait d’\u00e9valuer si, pour l’exercice 2024, les subventions accord\u00e9es dans le cadre du TRV ont \u00e9t\u00e9 utilis\u00e9es de mani\u00e8re l\u00e9gale et appropri\u00e9e. L\u2019audit a mis l\u2019accent sur le mod\u00e8le de comptabilit\u00e9 analytique, sur l’utilisation l\u00e9gale du r\u00e9sultat de la division TRV et sur les mesures de financement au sein du groupe TPF.<\/p>\n\n\n\n

\n
\n\n
\n
\n

1100<\/h2>\n

Millions de francs vers\u00e9s par ann\u00e9e par la Conf\u00e9d\u00e9ration pour le TRV en Suisse<\/p>\n<\/div>\n <\/div>\n

\n

44,8<\/h2>\n

Millions de francs vers\u00e9s en 2024 par la Conf\u00e9d\u00e9ration aux TPF pour le TRV<\/p>\n<\/div>\n <\/div>\n

\n

66,8<\/h2>\n

Pourcentage des co\u00fbts du secteur TRV des TPF couverts par des subventions<\/p>\n<\/div>\n <\/div>\n

\n

600<\/h2>\n

Nombre de centres de co\u00fbts dans la comptabilit\u00e9 analytique des TPF<\/p>\n<\/div>\n <\/div>\n <\/div>\n \n <\/div>\n<\/section>\n\n\n\n\n

\n
\n\n

\n R\u00e9sultats principaux <\/h2>\n \n
\n
    \n
  • \n
    \n

    Aucun indice d’une r\u00e9partition arbitraire des co\u00fbts<\/h3>\n

    Les TPF appliquent des prix internes et des r\u00e9partitions des co\u00fbts uniformes. La saisie des prestations de travail de l’entreprise est bien r\u00e9fl\u00e9chie. La r\u00e9partition des co\u00fbts des heures de travail improductives (temps d’attente, trajets \u00e0 vide et vers le d\u00e9p\u00f4t) doit \u00eatre affin\u00e9e afin de mieux refl\u00e9ter leur origine.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

  • \n
    \n

    Les TPF respectent les prescriptions en vigueur<\/h3>\n

    Les TPF appliquent les prescriptions l\u00e9gales et les directives de mani\u00e8re rigoureuse. Cela augmente la complexit\u00e9 de la comptabilit\u00e9 analytique.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

  • \n
    \n

    Le sponsoring doit \u00eatre enregistr\u00e9 aux secteurs non subventionn\u00e9s \u00e0 partir de 2025<\/h3>\n

    Les co\u00fbts de sponsoring ne sont en principe pas imputables en TRV. L’OFT et les TPF conviennent d’enregistrer les paiements de sponsoring \u00e0 partir de 2026 dans le secteur non subventionn\u00e9. Suite \u00e0 l\u2019intervention du CDF, les TPF ont d\u00e9j\u00e0 proc\u00e9d\u00e9 \u00e0 la correction dans les comptes 2025.<\/p>\n<\/div>\n <\/div>\n <\/li>\n <\/ul>\n

      \n
    • \n
      \n

      Les imputations internes sont effec-tu\u00e9es de mani\u00e8re uniforme<\/h3>\n

      Les TPF imputent les prestations entre les soci\u00e9t\u00e9s sur la base des co\u00fbts complets r\u00e9els. Il y a \u00e9galit\u00e9 de traitement. Les dispositions l\u00e9gales en mati\u00e8re de subventions sont respect\u00e9es.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

    • \n
      \n

      Les dispositions l\u00e9gales relatives \u00e0 la r\u00e9serve sp\u00e9ciale sont respect\u00e9es<\/h3>\n

      Le secteur TRV a r\u00e9alis\u00e9 un exc\u00e9dent en 2024. Conform\u00e9ment \u00e0 la loi, au moins deux tiers de cet exc\u00e9dent doivent \u00eatre affect\u00e9s \u00e0 la r\u00e9serve sp\u00e9ciale. Cela a \u00e9t\u00e9 fait correctement.<\/p>\n<\/div>\n <\/div>\n <\/li>\n

    • \n
      \n

      Les soci\u00e9t\u00e9s du groupe se financent principalement par des sources externes<\/h3>\n

      Depuis 2015, un pr\u00eat de 12,95 millions de francs suisses a \u00e9t\u00e9 contract\u00e9 par TPF HOLDING aupr\u00e8s de TPF TRAFIC. Le pr\u00eat provenant du secteur TRV devrait \u00e0 moyen terme \u00eatre rembours\u00e9. Depuis lors, les nouveaux pr\u00eats sont obtenus aupr\u00e8s de sources externes.<\/p>\n<\/div>\n <\/div>\n <\/li>\n <\/ul>\n <\/div>\n \n <\/div>\n<\/section>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[47],"audit_type":[226],"class_list":["post-44817","audit","type-audit","status-publish","hentry","audit_category-transports-et-environnement","audit_type-divers"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"25723"}],"audit_office":[8062,7956],"audit_office_text":"","audit_date":"20260608","bgo":false,"keywords":"","audit_office_local":"TPF, OFT"},"yoast_head":"\nUtilisation des fonds - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Utilisation des fonds\" \/>\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\/utilisation-des-fonds-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Utilisation des fonds\" \/>\n<meta property=\"og:description\" content=\"Utilisation des fonds\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/utilisation-des-fonds-2\/\" \/>\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\\\/utilisation-des-fonds-2\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/utilisation-des-fonds-2\\\/\",\"name\":\"Utilisation des fonds - 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