Ordinance
on Vocational and Professional Education and Training
(Vocational and Professional Education and Training Ordinance, VPETO)


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Art. 68b Checks on use, accounting and auditing 44

(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 Ob­lig­a­tions45.

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

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