EIDGENSSISCHE FINANZKONTROLLE CONTRLE FDRAL DES FINANCES CONTROLLO FEDERALE

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EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS

EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS INTOSAI WG on Key National Indicators Situation about National Indicators in Switzerland the role of the Swiss Federal Audit Office Presentation by Arthur Taugwalder, Swiss Federal Audit Office, Moscow, 20 May 2008 Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 1

Switzerland – 26 Cantons (States) Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008

Switzerland – 26 Cantons (States) Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS 2

Confederation, Cantons and Municipalities EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE

Confederation, Cantons and Municipalities EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS Swiss Confederation Swiss Constitution Federal legislation & federal taxes Swiss Federal Audit Office (SFAO) 26 cantons (=states) 26 Constitutions 26 legislative systems & 26 tax systems 26 Cantonal Audit Institutions (CAIs) Approx. 3, 000 municipalities, all with their own laws & tax systems, and some with their own audit offices. Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 3

KNI – important steps EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE

KNI – important steps EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS § UNO Earth Summit in Rio and Johannesburg lead to the Paragraph 73 Sustainabilityin the Constitution and the Swiss Monitoring System MONET § Governmental Report „Indicators as managerial size“ from 2003 on request of the parliament § Legislative Plan 2007 – 2011 from 23 January 2008: first time with Indicators § Paragraph 170 of the Constitution: Performance Audit of government action Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 4

EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS

EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS KNI - Landscape MONET Monitoring sustainable Development Ecological Footprint Growth Strategy of the Federal Government Legislative Plan 2007 - 2011 New tasks allocation and financial equalisation Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 6

MONET - Swiss Monitoring System EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE

MONET - Swiss Monitoring System EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS Definition This system of sustainable indicatorsis jointly developing by: • Swiss Federal Statistical Office, • Swiss Agency for the Environment, Forests and Landscape • Federal Office for Spatial Development Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 7

MONET - Swiss Monitoring System EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE

MONET - Swiss Monitoring System EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS 17 key indicatorsto measure progress Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 8

Legislative Planning 2007 - 2011 EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE

Legislative Planning 2007 - 2011 EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS System of the political agenda of the federal government § 5 Guidlines § Each guidline has several important aims § And each aim has: - a Strategy - necessary Measures of federal government policy - Audit of the reaching the aims with several Indicators § Synopsis of Indicators in Appendix 3 § Dercret of the federal government from January 2008 demand the „Reaching of the aims“ : - to be done by the mentioned Indicators and - to inform in the control-report Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 9

Legislative Planning 2007 - 2011 EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE

Legislative Planning 2007 - 2011 EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS Who audit the political agenda of the federal government? § Annual governmental control-report coordinated by the Federal Chancellery § The parliament has different Supervisory Committees of both chambers, the Auditing and the Control Committees for the business of the federal government and the Federal Administration § Secretariats of the Supervisory Committees § The SFAO, the Swiss Federal Audit Office Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 9

KNI - Role of the SFAO A) B) < < EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL

KNI - Role of the SFAO A) B) < < EIDGENÖSSISCHE FINANZKONTROLLE CONTRÔLE FÉDÉRAL DES FINANCES CONTROLLO FEDERALE DELLE FINANZE CONTROLLA FEDERALA DA FINANZAS No Role in creating and direct development Audit Role and indirect development: Data based Risk analyses about - the Audites involved in the Indicators-prcesses - Process and Data-Qualities Annual Audit Programmeautonomously - Performance Audits - Cross-sectional surveys Mandat by the Federal Parliament Mandat by the Federal Government Thank you for your attention and have a good day! Presentation A. Taugwalder, SFAO / Moscow, 20 May 2008 10