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The ETH Board reports primarily to the Confederation, indirectly to the Federal Parliament and, particularly regarding the annual report, to the interested public.
For the ETH Domain, a central role is played by the ETH Board’s three-part reporting system. This comprises the annual report, the interim evaluation in the middle of the usually four-year performance period and the final report at the end of that period.
Interim evaluation and final report
Halfway through the performance period, the ETH Board draws up a self-assessment report which provides an overview of the extent to which the objectives of the performance mandate have been achieved. This report forms the basis for an external peer review, which is commissioned by the Federal Department of Economic Affairs, Education and Research (EAER). The self-assessment report, the external peer review and the corresponding statements combined constitute the so-called interim report. The EAER always submits this to the Federal Parliament together with the application for the next performance period’s global budget.
At the end of the performance period, the ETH Board provides a final report on how the performance mandate was fulfilled during the expired performance period. The final report must be approved by the Federal Parliament.
Annual consolidated report
Within the scope of its obligation to report annually to the Confederation, the ETH Board illuminates various aspects of the development of the ETH Domain. The annual report is a critical self-assessment of the ETH Domain conducted by the ETH Board, combined with a report on how the annual federal financial contribution is put to use. This report is based on the objectives of the performance mandate and is submitted to the Federal Council. However, it is also directed to the Federal Parliament and the interested public. The ETH Domain’s consolidated financial statements comprise the balance sheet, the income statement, the investment statement, the cash flow statement and notes. It is submitted to the Federal Parliament as an appendix to the government account. The ETH Board also prepares annual technical reports, which it has to submit to the Federal Administration.