{"id":938,"date":"2026-05-12T12:39:00","date_gmt":"2026-05-12T12:39:00","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/working-group-chart-of-accounts\/"},"modified":"2026-06-12T09:39:43","modified_gmt":"2026-06-12T09:39:43","slug":"working-group-chart-of-accounts","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/en\/working-group-chart-of-accounts\/","title":{"rendered":"Working Group Chart of Accounts"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Duties and responsibilities<\/strong><\/p>\n\n<ol class=\"wp-block-list\">\n<li style=\"padding-top:var(--wp--preset--spacing--30);padding-right:0;padding-bottom:var(--wp--preset--spacing--30);padding-left:0\">The duties of the Working Group Chart of Accounts are to<br\/><br\/>a. answer queries from local authorities regarding the chart of accounts and the functional structure, <br\/><br\/>b. refer enquirers to the relevant provisions in the HRM2 handbook for matters already covered therein,<br\/><br\/>c. and strive for general harmonisation in the application of HRM2.<\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--30);padding-right:0;padding-bottom:var(--wp--preset--spacing--30);padding-left:0\">It does not make individual decisions on behalf of enquirers, but refers them to their own responsibility for correct implementation. <\/li>\n\n\n\n<li style=\"padding-top:var(--wp--preset--spacing--30);padding-right:0;padding-bottom:var(--wp--preset--spacing--30);padding-left:0\">Enquiries to the working group are divided into categories.<br\/><br\/>a. Category A may include changes to values or changes to the chart of accounts at Level 1 or 2, which must be approved by the FDK.<br\/><br\/>b. Category B may include changes to account numbers or account allocation information, which are submitted to the Delegates\u2019 Assembly.<br\/><br\/>c. Category C comprises questions of interpretation, which are answered directly by the Working Group Chart of Accounts and published once a year. <\/li>\n<\/ol>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Members of the Working Group<\/th><th class=\"has-text-align-left\" data-align=\"left\">Function<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">Kuhn Stephanie<\/td><td class=\"has-text-align-left\" data-align=\"left\">President, Federal Finance Administration (Financial Statistics) <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Beun Pierre-Emmanuel<\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Cantonal Administration of Finance GE<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Favre de Oliveira Sandra<\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Local Administration of Finance Meyrin (GE)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Jauner Silvia<\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Financial Inspector, Canton of Bern<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Muheim Anja<\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Cantonal Administration of Finance SZ<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Schneider Martin<\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Federal Finance Administration (Accounting) <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Schraner Richard<\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Local Administration of Finance Fislisbach (AG)<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Wermuth Marc<\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Federal Finance Administration (Financial Statistics) <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Alimehaj Ilir <\/td><td class=\"has-text-align-left\" data-align=\"left\">Member, Finance Department of the Canton of Zurich<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"> <\/td><td class=\"has-text-align-left\" data-align=\"left\"> <\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Meetings 2026<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">February, 05 2026<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"> <\/td><td class=\"has-text-align-left\" data-align=\"left\">May, 12 2026<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"> <\/td><td class=\"has-text-align-left\" data-align=\"left\">September, 3 2026<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"> <\/td><td class=\"has-text-align-left\" data-align=\"left\">November, 26 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Duties and responsibilities Members of the Working Group Function Kuhn Stephanie President, Federal Finance Administration (Financial Statistics) Beun Pierre-Emmanuel Member, Cantonal Administration of Finance GE Favre de Oliveira Sandra Member, Local Administration of Finance Meyrin (GE) Jauner Silvia Member, Financial Inspector, Canton of Bern Muheim Anja Member, Cantonal Administration of Finance SZ Schneider Martin Member,&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-938","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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