Horizontal audit Payments on account / advance payments in the cantons of ZH, BE, JU and AG in the construction of national roads
Audit number: 8344
The Swiss Federal Audit Office (SFAO) was commissioned by the Finance Delegation to examine whether or not the cantons had carried out unauthorised payments on account and advance payments in the construction of national roads. The audit took place at the public works services in the cantons of Zurich, Bern, Jura and Aargau and covers the period from 2003 up to and including 2005. With these four cantons, audits were carried out retrospectively using spot checks on the invoicing system of two construction projects each, which overall represented a work contract volume of approximately CHF 260 million.
- Details
Seitennavigation
- Previous article:Time Recording in the Federal Administration - A horizontal audit of the Compilation and Analysis of Assignable Hours
- Next article:Eidgenössische Finanzverwaltung - Hauptabteilung Direkte Bundessteuer, Verrechnungssteuer, Stempelabgaben - Abteilung Aufsicht Kantone: Aufsicht über die Veranlagung und den Bezug der direkten Bundessteuer (DBST)