Internal Law 4 Education - Science - Culture 41 Schools
Dretg naziunal 4 Scola - Scienza - Cultura 41 Scola

412.101 Ordinance of 19 November 2003 on Vocational and Professional Education and Training (Vocational and Professional Education and Training Ordinance, VPETO)

412.101 Ordinaziun dals 19 da november 2003 davart la furmaziun professiunala (OFPr)

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Art. 68b Checks on use, accounting and auditing

(Art. 60 VPETA)

1 The use of sums drawn from the VPET fund shall be checked on a regular basis.

2 Accounting-related matters for VPET funds declared mandatory by the Federal Council is subject to the provisions contained in Articles 957–964 of the Swiss Code of Obligations 45.

3 The accounts of VPET funds declared mandatory by the Federal Council shall be audited by an independent auditing firm on a yearly basis. Auditor’s Reports shall be sent to SERI for information.

44 Inserted by No I of the O of 3 Dec. 2010, in force since 1 Jan. 2011 (AS 2010 6005). The previous Art. 68 Abs. 5–7 have become paras. 1–3 of this Article.

45 SR 220

Art. 68b Controlla dal diever dals daners, da la contabilitad e revisiun

(art. 60 LFPr)

1 L’utilisaziun dals daners or dal fond vegn examinada periodicamain.

2 Per la contabilitad dal fond per la furmaziun professiunala ch’è vegnì declerà dal Cussegl federal sco liant valan las disposiziuns tenor ils artitgels 957 fin 964 dal dretg d’obligaziuns45.

3 Ils quints dal fond ch’è vegnì declerà dal Cussegl federal sco liant vegnan revedids annualmain tras posts independents. Ils rapports da revisiun vegnan inoltrads al SEFRI per enconuschientscha.

44 Integrà tras la cifra I da l’O dals 3 da dec. 2010, en vigur dapi il 1. da schan. 2011 (AS 2010 6005). Ils alineas 5–7 da l’artitgel 68 existent èn daventads ils alineas 1–3 da quest artitgel.

45 SR 220

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.