The transport companies are responsible for ensuring that subsidies are used properly and lawfully. They are supported in this by auditing companies:
- Transport companies whose subsidies and loans for regional passenger transport and for operating and maintaining railway infrastructure exceed one million francs per year must undergo a special audit annually in accordance with the corresponding FOT guideline.
- Transport companies that receive more than ten million francs per year in subsidies for regional passenger transport and infrastructure must have their annual accounts audited by an auditing company.
- Transport companies should use a recognised accounting standard designated by the FOT.
- Transport companies must submit a declaration to confirm that they comply with the principles of subsidy law.
The FOT oversees the sectors that are (co-)financed by the federal government. This ensures that the payment of subsidies is property controlled and their correct use is verified. In particular, the financial plans (bids) and the annual accounts of the transport companies are examined.
The FOT audit section and the federal and cantonal financial audit offices also carry out in-depth, random and risk-oriented audits of the transport companies.