{"id":6162,"date":"2024-01-17T16:37:21","date_gmt":"2024-01-17T15:37:21","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/mise-en-oeuvre-des-directives-des-offices-transversaux-administration-federale-des-finances\/"},"modified":"2024-03-01T10:59:26","modified_gmt":"2024-03-01T09:59:26","slug":"mise-en-oeuvre-des-directives-des-offices-transversaux-administration-federale-des-finances","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-directives-des-offices-transversaux-administration-federale-des-finances\/","title":{"rendered":"Mise en \u0153uvre des directives des offices transversaux"},"content":{"rendered":"\n

L\u2019Administration f\u00e9d\u00e9rale des finances (AFF) est charg\u00e9e de l\u2019ex\u00e9cution de l\u2019ordonnance sur les finances de la Conf\u00e9d\u00e9ration (OFC). Elle est responsable du budget, du plan financier et de l\u2019\u00e9tablissement des comptes, se procure les fonds n\u00e9cessaires et se charge des placements sur le march\u00e9 mon\u00e9taire et sur celui des capitaux. Depuis l\u2019introduction du nouveau mod\u00e8le comptable de la Conf\u00e9d\u00e9ration (NMC) en 2007, les unit\u00e9s administratives sont g\u00e9r\u00e9es par le biais du compte de r\u00e9sultats et du compte des investissements ainsi que par la comptabilit\u00e9 analytique d\u2019exploitation. Ces changements ont influenc\u00e9 la surveillance exerc\u00e9e sur les unit\u00e9s administratives. Le pr\u00e9sent rapport se focalise ainsi sur la surveillance de la mise en oeuvre des directives et normes dans les d\u00e9partements.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[31],"audit_type":[50],"class_list":["post-6162","audit","type-audit","status-publish","hentry","audit_category-administration-generale","audit_type-pruefung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"15561"}],"audit_office":[7937],"audit_office_text":"","audit_date":"20160405","bgo":false,"keywords":"l\u2019ordonnance sur les finances de la Conf\u00e9d\u00e9ration (OFC), budget, plan financier, \u2019\u00e9tablissement des comptes, procure les fonds n\u00e9cessaires, placements sur le march\u00e9 mon\u00e9taire et sur celui des capitaux, nouveau mod\u00e8le comptable de la Conf\u00e9d\u00e9ration (NMC) en 2007,","audit_office_local":""},"yoast_head":"\nMise en \u0153uvre des directives des offices transversaux - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Mise en \u0153uvre des directives des offices transversaux\" \/>\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-directives-des-offices-transversaux-administration-federale-des-finances\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mise en \u0153uvre des directives des offices transversaux\" \/>\n<meta property=\"og:description\" content=\"Mise en \u0153uvre des directives des offices transversaux\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/mise-en-oeuvre-des-directives-des-offices-transversaux-administration-federale-des-finances\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-01T09:59:26+00:00\" \/>\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-directives-des-offices-transversaux-administration-federale-des-finances\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/mise-en-oeuvre-des-directives-des-offices-transversaux-administration-federale-des-finances\\\/\",\"name\":\"Mise en \u0153uvre des directives des offices transversaux - 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