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Merki Treuhand AG - EN
Martin-Disteli-Strasse 9
4600 Olten, CH
Tel. +41 62 207 30 40
revision@merkitreuhand.ch
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Auditing of public administrations

We have a special duty of care when we audit public administrations!

The Harmonized Accounting Model for Cantons and Municipalities (HRM2) and the Swiss Auditing Guidelines 60 (PH60) have been introduced and have led to uniform accounting and auditing for public administrations and companies.

The goal of HRM2 is that financial reporting would show a true & fair view  of the financial position, cash flows, and the results of operations to the extent possible. This means that financial reporting is extended to include additional audit areas such as fixed asset accounting, revaluation of administrative assets, or cash flow statements.

Auditing of annual financial statements is regulated differently from canton to canton. Audits are normally performed by a select commission. The audit can also be contracted to an external auditor. If the audit is contracted to an external auditor, it must be clearly stated in the order confirmation who audits what so that double audits or unaudited areas are avoided. PH 60 was developed to account for the new requirements for conducting audits of annual financial statements of municipalities. Although the scope and type of these audits generally correspond to a financial statement audit according to the Swiss Auditing Standards, there are some differences.

Your contact person

What we offer

  • Auditing of annual financial statements
  • Auditing of lump-sum budgets and statements
  • Bookkeeping and controlling
  • Value-added tax consulting services
  • Publications on the topic
  • None yet, but we are working on it

Publications on the topic

  • Only in German