Financial reports create transparency regarding planned expenditure and/or expenditure that has been decided upon and carried out, as well as projected and realized receipts. Financial reports also cover the separate accounts, which are shown separately from the federal financial statements.

With the annual budget with integrated task and financial plan, the Federal Assembly approves the expenditure foreseen for the following year, takes note of the probable receipts and gives an overview of the likely development of expenditure and receipts in the three years following the budget period. A legislative period financial plan is published every four years in accordance with the legislative period plan.

The federal decrees set out the results of the parliamentary deliberations.

Supplementary credits are submitted to Parliament for urgent new tasks or budget extensions that do not emerge until during the budget year.

The Federal Council has extrapolations prepared on the probable annual results during the budget period.

It submits an account of the public finances to Parliament the following year with the state financial statements.

The federal consolidated financial statements include the administrative units taken into account in the federal financial statements, the funds and bodies with separate accounts and administrative units with their own accounts.

Last modification 28.03.2019

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