{"id":6440,"date":"2024-01-17T16:38:42","date_gmt":"2024-01-17T15:38:42","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/acomptes-versements-anticipes-des-cantons-zh-be-ju-et-ag-dans-le-cadre-de-la-construction-des-routes-nationales-audit-transversal-rapport-entier\/"},"modified":"2025-01-17T14:59:50","modified_gmt":"2025-01-17T13:59:50","slug":"acomptes-versements-anticipes-des-cantons-zh-be-ju-et-ag-dans-le-cadre-de-la-construction-des-routes-nationales-audit-transversal-rapport-entier","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/acomptes-versements-anticipes-des-cantons-zh-be-ju-et-ag-dans-le-cadre-de-la-construction-des-routes-nationales-audit-transversal-rapport-entier\/","title":{"rendered":"Acomptes \/ versements anticip\u00e9s des cantons ZH, BE, JU et AG dans le cadre de la construction des routes nationales"},"content":{"rendered":"\n

Sur mandat de la D\u00e9l\u00e9gation des finances des Chambres f\u00e9d\u00e9rales, le Contr\u00f4le f\u00e9d\u00e9ral des finances (CdF) a examin\u00e9 si, dans le cadre de la construction des routes nationales, les cantons avaient conc\u00e9d\u00e9 des acomptes ou des versements anticip\u00e9s indus. L\u2019audit a \u00e9t\u00e9 men\u00e9 aupr\u00e8s des offices des ponts et chauss\u00e9es des cantons de Zurich, de Berne, du Jura et d\u2019Argovie, et a port\u00e9 sur les ann\u00e9es 2003 \u00e0 2005 comprise. Aupr\u00e8s de chacun de ces cantons, le CdF a contr\u00f4l\u00e9 r\u00e9trospectivement et par sondage les facturations relatives \u00e0 deux objets de construction: pour l\u2019ensemble, les contrats d\u2019entreprise repr\u00e9sentent un volume total de quelque 260 millions de francs.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[47],"audit_type":[124],"class_list":["post-6440","audit","type-audit","status-publish","hentry","audit_category-transports-et-environnement","audit_type-audit-de-construction"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"8344"}],"audit_office":[7959],"audit_office_text":"","audit_date":"20081006","bgo":false,"keywords":"Im Auftrag der Finanzdelegation der eidgen\u00f6ssischen R\u00e4te hat die Eidgen\u00f6ssische Finanzkontrolle (EFK) gepr\u00fcft, ob die Kantone im Nationalstrassenbau unberechtigte Akonto- und Vorauszahlungen vorgenommen haben. Die Pr\u00fcfung fand bei den Tiefbau\u00e4mtern der Kantone Z\u00fcrich, Bern, Jura und Aargau statt und umfasste die Zeitperiode der Jahre von 2003 bis und mit 2005. Bei diesen vier Kantonen wurden r\u00fcckblickend stichprobenweise Rechnungsstellungen von je 2 Bauobjekten gepr\u00fcft, was einem Werkvertragsvolumen von insgesamt rund 260 Mio. Franken entspricht.","audit_office_local":""},"yoast_head":"\nAcomptes \/ versements anticip\u00e9s des cantons ZH, BE, JU et AG dans le cadre de la construction des routes nationales - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Acomptes \/ versements anticip\u00e9s des cantons ZH, BE, JU et AG dans le cadre de la construction des routes nationales\" \/>\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\/acomptes-versements-anticipes-des-cantons-zh-be-ju-et-ag-dans-le-cadre-de-la-construction-des-routes-nationales-audit-transversal-rapport-entier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acomptes \/ versements anticip\u00e9s des cantons ZH, BE, JU et AG dans le cadre de la construction des routes nationales\" \/>\n<meta property=\"og:description\" content=\"Acomptes \/ versements anticip\u00e9s des cantons ZH, BE, JU et AG dans le cadre de la construction des routes nationales\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/acomptes-versements-anticipes-des-cantons-zh-be-ju-et-ag-dans-le-cadre-de-la-construction-des-routes-nationales-audit-transversal-rapport-entier\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-17T13:59:50+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\\\/acomptes-versements-anticipes-des-cantons-zh-be-ju-et-ag-dans-le-cadre-de-la-construction-des-routes-nationales-audit-transversal-rapport-entier\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/acomptes-versements-anticipes-des-cantons-zh-be-ju-et-ag-dans-le-cadre-de-la-construction-des-routes-nationales-audit-transversal-rapport-entier\\\/\",\"name\":\"Acomptes \\\/ versements anticip\u00e9s des cantons ZH, BE, JU et AG dans le cadre de la construction des routes nationales - 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