FCT is monitored by the Autorité cantonale de surveillance des fondations et des institutions de prévoyance (so called “ASFIP”) the regional supervisory authority in the canton of the FCT headquarters (Geneva). The supervisory authority ensures in particular that the Foundation, its auditors and its accredited pension expert adhere to the legal statutory and regulatory requirements.
They monitor that FCT assets are used in accordance with the purpose of the Foundation. As part of its supervisory functions, ASFIP reviews the FCT organizational structure and the expert and audit reports. It also approves the statutory and regulatory changes as well as the plans for partial or total liquidations.

Pension Fund Management, compliance and communication

FCT has appointed Trianon SA, a company specialized in the outsourcing services for human resources administration (payroll, pension plans and personal insurance management) as its outsourcing partner for the technical administration, accounting, finance administration, actuarial, legal and financial compliance services.

The Employee Benefits Center (so called “EBC”) is an online interactive and secured communications platform designed and managed by Trianon SA, enabling a simplified and facilitated data exchange.


The Board of Trustees has appointed KPMG SA as the statutory auditor. KPMG is responsible for conducting an annual audit and evaluating the appropriateness and legal compliance of the Pension organization, policies and the reasonableness of accounting as well as evaluating the overall presentation of the financial statements. The auditor monitors the resolutions taken by the Board of Trustees to ensure an ethical administration of the assets of the Pension Funds and the Foundation and assesses that the internal control system of the Foundation is adapted to its structure.

Accredited pension expert

The Board of Trustees has appointed Aon Suisse SA as the Foundation’s accredited pension expert. Aon Suisse SA submits an actuarial report at regular intervals and an annual report on the financial condition of each Pension Fund. Aon Suisse SA is also responsible to determine the adequate measures to be taken in the event of underfunding.