The FTA shall ensure the correct application of the provisions of the agreements and of this Act, unless otherwise specified herein.
It shall issue all rulings and take all decisions necessary for the application of these provisions.
It may prescribe the use of certain forms in hardcopy or electronic format and issue directives.
Outside the federal financial statements, the following shall be entered in balance-sheet accounts:
the transfers made by the Swiss paying agents and the implementation vehicle to the FTA, unless these are expense allowances (Art. 11) or interest on late payments (Art. 24);
the transfers by the FTA to the competent authority of the partner states.1
Footnotes
Inserted by Annex No 2 of the Federal Act of 19 June 2015 (Optimisation of New Accounting Model), in force since 1 Jan. 2016 (AS 2015 4009;BBl 2014 9329). ↩
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