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Art. 5 Legge federale del 28 giugno 1967 sul controllo federale delle finanze (LCF) - Criteri del controllo finanziario
LCF; II. Compiti, ambito ed esercizio del controllo
Art. 5 LCF · Criteri del controllo finanziario
Il Controllo federale delle finanze esercita la vigilanza finanziaria secondo i criteri della regolarità, della legalità e della redditività.
Esso esegue verifiche della redditività per accertare se: a. le risorse sono impiegate in modo parsimonioso; b. il rapporto tra i costi e l’utilità è conveniente; c. le uscite finanziarie esplicano l’effetto desiderato.
Decisioni giudiziarie che applicano questa disposizione (9)
VPB 08-0692-2479 (art. 5 LCF)
Federal Audit Office 2007 Report Findings
This article specifies the criteria (regularity, legality, and profitability) for financial oversight conducted by the Federal Audit Office.
VPB 08-0692-2479 (art. 5 LCF)
Federal Audit Office 2007 Report Findings
This provision specifies that the Federal Audit Office exercises financial oversight based on the criteria of regularity, legality, and profitability.
VPB 96-090 (Art. 5 LC F)
Swiss Railway Reform: Restructuring and Refinancing
This article, as modified, redefines the scope of concessions to include infrastructure construction and operation, as well as regular passenger transport, aligning with the reform's objectives.
VPB 86-031 (Art. 5 al. 1 LCF)
Federal Funding Approved for Higher Education and Infrastructure Projects
Establishes the conditions for granting a railway concession, considering public interests and economic viability compared to other transport modes.
VPB 86-031 (Art. 5 al. 2 LCF)
Federal Funding Approved for Higher Education and Infrastructure Projects
Grants the Federal Assembly the authority to issue concessions for railways.
VPB 07-0613-3057 (Art. 5 LCF)
Federal Audit Office Report on 2006 Activities
This article outlines the criteria for financial supervision, namely regularity, legality, and profitability, which the Federal Audit Office applies.
VPB 06-1206-3967 (Art. 5 LCF)
Federal Audit Office Report 2005
Cited to define the criteria (regularity, legality, profitability) for financial oversight by the CDF.
VPB 85-365 (Art. 5 LCF)
Broadcasting Company Structure Review: Accountability vs. Regional Autonomy
Cited as the legal basis for the conditions under which the federal government can encourage the shift from rail to road transport and for the renewal of the ASD's concession.
VPB 85-407 (Art. 5 al. 1 et 3 al. LCF)
Federal Council Re-evaluates Railway Subsidies Based on Local Preference and Environmental Concerns
Cited as the conditions for renewing the concession, which were considered not to be met by the railway in terms of economic efficiency.