Executive Summary

The Swiss Federal Audit Office (SFAO) conducted an audit in 2025 of federal subsidies to the Freiburg Transport Services (TPF). The audit examined the legality and appropriateness of subsidies granted in 2024 for regional passenger transport (RPT). The SFAO focused on three key areas: the cost and performance accounting model, the lawful use of RPT segment results, and financing measures within the TPF Group. TPF is the largest transport company in the Canton of Freiburg and receives federal funding for regional passenger transport.

Persons

  • Swiss Federal Audit Office (SFAO) (Audit Authority)

Topics

  • Federal subsidies
  • Regional passenger transport (RPT)
  • Financial audit and control
  • Freiburg transport services

Clarus Lead

The SFAO audit addresses central questions regarding fund allocation in public transport: How are federal funds deployed in regional transport systems, and what control mechanisms ensure their appropriate use? The focus on cost-performance models and internal financial flows within the TPF Group points to structural complexity in subsidy administration. Such audits are crucial for legitimizing public transport financing and maintaining trust between the federal government and cantons.

Detailed Summary

The federal government finances regional passenger transport (RPT) through a system of subsidies and service contracts. The Freiburg Transport Services (TPF) serve as the primary service provider in the canton and receive corresponding federal funds. The 2025 SFAO audit focused on fiscal year 2024 and analyzed three critical dimensions: First, the functionality of the cost and performance accounting model, which forms the basis for subsidy calculation. Second, the tracking of segment results—that is, whether gains or losses from the RPT segment were properly recorded and used. Third, financing measures within the TPF Group to verify whether funds were permissibly reallocated between different operational areas or group entities.

This multidimensional audit is typical for subsidy controls in public transport, where the federal government and cantons share responsibility. The SFAO publishes its full findings in a detailed report containing recommendations for subsidy administration.

Key Findings

  • The SFAO conducted a comprehensive audit in 2025 of federal subsidies to TPF
  • The legality and appropriateness of subsidy allocation for 2024 were examined
  • Focus areas were cost accounting, segment results, and internal financing mechanisms

Critical Questions

  1. (Data Quality) What deficiencies or irregularities were identified in TPF's cost and performance accounting, and how do these affect subsidy calculation?

  2. (Conflicts of Interest) Are there incentives within the TPF Group to shift costs between RPT and other business areas to generate higher subsidies?

  3. (Causality) To what extent is the level of federal subsidies actually tied to performance and costs, or is it based on political agreements?

  4. (Implementation) What concrete measures must TPF implement to address SFAO findings, and how is compliance monitored?

  5. (Comparability) How do subsidy models and audit standards differ between cantons, and what harmonization risks emerge?

Source Index

Primary Source: Swiss Federal Audit Office (SFAO): Audit of Subsidies to Freiburg Transport Services (TPF) – https://www.efk.admin.ch/prufung/mittelverwendung-2/

Verification Status: ✓ 08.06.2026

This text was created with the support of an AI model. Editorial Responsibility: clarus.news | Fact-Check: 08.06.2026