FS model (national)

The FS model (financial statistics) is used to guarantee the comparability of the finances of the units of the Public Administration at national level. It is based on the recommendation issued in 2008 by the cantonal ministers for finance for a “harmonised accounting model for the cantons and communes” (HAM 2) and also some elements of the Confederation’s new accounting model (NAM).

Funding account of the public administrations according to the FS model, en CHF million
Ordinary financing balance 2014 2015 2016 2017
Public administration 685 4 347 2 979 5 380
Confederation –18 2 212 1 394 3 721
Cantons –661 764 1 117 1 174
Communes –792 –305 –240 –404
Source : Federal Finance Administration (FFA)
Last update: April 2019

Further information




Federal Finance Administration (FFA)


+41 58 462 15 44

Federal Tax Administration (FTA)

Main division for Tax policy (in German language)
Information for media representatives


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