184.108.40.206 Ordinance on the finances of the confederation
|Ordonnance sur les Finances de la Confédération – RS 611.01||5 April 2006||Caroline Kuyper|
|This ordinance determines the instruments necessary for the budgetary management of the Confederation and the accounting standards applicable to offices of the Confederation.|
220.127.116.11 Ordinance of the ETH Board on accounting in the EPF Domain
|Ordonnance du Conseil des EPF sur la comptabilité du domaine des EPF – RS 414.123||5 December 2014||Caroline Kuyper|
|This ordinance determines the general accounting principles applicable to institutions of the EPF Domain, particularly with regard to accounting standards, principles of evaluation of assets and liabilities and presentation of annual accounts.|
18.104.22.168 Manuel de présentation des comptes pour le Domaine des EPF
|Manuel de présentation des comptes pour le Domaine des EPF||1st January 2018, Status as at 19th October 2018||Bertold Walther|
|The Accounting Manual for the ETH Domain (in French and German only) lays out the accounting principles set by the Ordonnance du Conseil des EPF sur la comptabilité du domaine des EPF (RS 414.123) and which are applicable to EPFL. It notably covers (non-exhaustive list):
5.1.1 EPFL financial rules and regulations
|Financial Regulations||12 March 2012, Status as at 1st January 2019||Caroline Kuyper|
|This document defines all the financial rules and directives that determine the tasks, responsibilities and competences as well as the regulations for ensuring a healthy, effective and transparent management of EPFL financial resources.
The document “Directives du CEPF sur les participations dans des entreprises au sein du domaine des EPF” (ETH Board guidelines on shareholding in companies within the ETH Domain) sets out in particular the types of shareholding, requirements for the establishment of entities, funding and management of investments, controlling obligations as well as the duty to inform the ETH Board and provide access to information.