The Federal cultural and scientific heritage – Inventory and accounting

general assembly on June 20, 2018

In its report to the Federal Parliament, the Court of Audit examines whether all ten federal scientific institutions drew up an exhaustive and accurate inventory of the State’s cultural and scientific heritage, valued it properly and registered it in the State’s accounts. The Court found that the institutions do not have an exhaustive, up-to-date and reliable inventory at their disposal, mainly because of inadequate internal management and insufficient support. As a consequence, they cannot report reliably about this heritage in the accounts.