Basis for fiscal policy
Stable and sustainable public finances are based on clear rules and effective steering instruments. These include guidelines and budget models, implementation of the debt brake, expenditure and receipt controls, and subsidy reviews.
Accounting model
The federal accounting model is based on those in the private sector: it comprises a statement of financial performance, a statement of financial position and a cash flow statement. It is supplemented by a statement of investments and proof of compliance with the debt brake. Financial reporting is in line with the International Public Sector Accounting Standards (IPSAS). This ensures that the Confederation's financial situation remains transparent, comparable and realistic.
Debt brake
The debt brake protects the federal budget from structural deficits. It stipulates that the Confederation may only spend as much as it collects in receipts – after adjusting for fluctuations due to the economic cycle.
Corporate Governance
The Confederation's corporate governance defines the principles for the strategic management of independent entities such as Swisscom, Swiss Post and SBB. It sets out responsibilities and objectives, and ensures reporting to Parliament and the public.
Baseline work on economic policy
The groundwork on economic policy of the FFA offers scientifically based analyses of economic, fiscal and monetary policy questions.