“Trust comes first”

Financial integrity updates at UZH in a nutshell

• In March 2026, UZH launched an office called Financial Integrity  within the Directorate for Finances. Its purpose is to help UZH units apply financial guidelines correctly, consistently and transparently in their everyday work.
• The Code of Conduct Anti-Corruption Measures brings together the key rules for acting with integrity in a university setting and helps people identify corruption-related risks.

Daniel Hug, what do you think of the saying “Trust is good, but oversight is better”?

Daniel Hug: I’d put it differently: for me, trust in the university comes first. UZH operates with a great deal of autonomy. That only works if the government and other funders can trust us to use resources effectively, carefully and with integrity. It’s our responsibility to take a critical look at the university’s financial processes. We’re not doing this because anyone distrusts UZH, but because we want to preserve and strengthen the trust and goodwill that has been given to us.

As VP Finances, can you tell us what that means for the evolution of financial management at UZH?

Hug: Our job is to help UZH staff manage their financial responsibilities efficiently and transparently and to help them work by the book. With that in mind, we’re developing UZH’s financial management step by step, on multiple fronts. Last year, for instance, we modernized our risk management system, which gave us a better foundation for leadership decisions. We ran a financial governance project, which clarified roles and responsibilities for financial processes. In parallel, we also simplified operational workflows, for example when it comes to expense reporting.

The most recent measures concern financial integrity, which is about detecting and preventing risks early on – things like conflicts of interest, corrupt behavior or improper use of funds. Put positively, it’s about handling financial resources carefully and correctly.

Who does this apply to?

Hug: Upholding UZH’s integrity is, first and foremost, the responsibility of leaders and managers. They are responsible for ensuring that financial guidelines are followed, that responsibilities are clearly defined and that processes run smoothly. At the same time, all employees share some responsibility for upholding the financial integrity of the university. Handling public funds carefully, being willing to ask questions in uncertain situations, speaking up about problems – this is part of what it means to be a professional at UZH.

Let’s start at the individual level. What does every UZH employee need to know about financial integrity?​​​​​​​

Hug: Often times, common sense will tell you when a line is being crossed. It goes without saying that expense reports shouldn’t be manipulated or that resources shouldn’t be misused.

It’s trickier in situations with fuzzy boundaries. That’s where the new anti-corruption code of conduct comes in. It lays out key rules and helps employees spot potential conflicts of interest or problematic situations early on. We’re also planning a practice-oriented campaign to raise awareness and train staff in the fall of 2026, in which we aim to clearly demonstrate which types of behavior are acceptable, where risks arise, and when boundaries are crossed.

According to the code of conduct, what are some examples of particularly sensitive areas?

Hug: Gifts and invitations can compromise your ability to make independent decisions. Another important area is secondary employment. Working outside of UZH often makes sense and is encouraged. At the same time, we still need transparency where potential conflicts of interest could arise. That’s why outside jobs must be reported to line managers and are subject to approval in certain cases.

What should UZH employees do if they’re unsure about something or notice irregularities?

Hug: Employees should raise questions about irregularities early on. As a rule, your direct line manager is an important first point of contact. Addressing things openly helps reduce risk and get to the bottom of issues quickly. In addition, UZH employees have access to an independent reporting channel through the cantonal ombudsman’s office. The Integrity Line platform allows employees to report potential cases of misconduct or compliance violations – anonymously, if needed.

Employees can now also contact the new FI office directly regarding financial matters or compliance issues to identify risks and quickly assess a situation.

What are the key responsibilities of the Financial Integrity team?

Hug: The new office is intended to help UZH units apply financial guidelines correctly, consistently and transparently in their everyday work. It brings clarity to complex situations and steps in when responsibilities are unclear, controls are insufficient, or informal practices have taken hold.
 

The Financial Integrity (FI) office has been in operation since March 2026 and brings together two complementary specialist units: Financial Compliance and the Internal Control System (ICS). While Financial Compliance supports internal units in consistently and properly applying financial guidelines, the ICS office oversees the methodical development and coordination of UZH’s internal control system. The goal is to make rules and processes – such as those governing the use of funds or the approval of expenditures – clear and transparent so that they work in everyday practice and provide guidance.

The office is headed by Ruta Bilkeviciute. She holds a doctorate in Business Administration and previously worked in various roles within the Directorate for Finances, including as FI Liaison for service units and as Head of Financial Compliance. She has many years of experience analyzing and structuring complex workflows at the interfaces between divisions, administration and central services. “What’s important to me is understanding how processes actually work in practice, not just on paper. That’s the only way to develop solutions that are workable and that will be embraced by the units,” says Bilkeviciute.

There is a particularly great need for transparency in areas where different organizations, funding models and responsibilities overlap. We therefore need to pay particular attention to the interfaces with contracted hospitals, as well as to third-party-funded projects and collaborations with external partners.

What are the challenges here?

Hug: UZH is an extraordinarily diverse organization. Many units are highly specialized and need a certain degree of freedom in order to act flexibly. This is why many workflows and responsibilities have become decentralized. The challenge lies in ensuring shared standards and clear processes in such an environment without sacrificing the autonomy and agility the units need.

What’s at stake when financial guidelines are unclear?

Hug: There’s an increased risk that the rules get violated. That can cause financial damage and erode public trust in UZH, to the detriment of everyone who works and studies here.

Did setting up the Financial Integrity office require expanding the headcount?

Hug: Only temporarily. Above all, we’ve pooled existing personnel resources within the directorate. We’re also taking advantage of established processes within the internal control system, which we’re also going to expand and overhaul at the same time. The goal of our support services is to streamline standards, responsibilities and processes at UZH over the coming years to such an extent that much of this support will no longer be necessary and resources can be reduced again.

What’s personally most important to you when it comes to integrity?

Hug: Firstly, it is important to me that we, as a university, meet the highest standards. The surrounding conditions are currently changing very rapidly – for UZH just as much as for many other organizations. Financial flows, regulatory requirements and partnerships are becoming more complex, yet digital systems now enable significantly greater transparency and traceability than in the past. Expectations regarding transparency and compliance have risen considerably. What might have been considered a gray area a few years ago is rightly no longer tolerated today. UZH is leading the way in ensuring financial integrity through modern and efficient means. 

Secondly, for me, it’s important that people see financial integrity not as an additional burden, but as part of good university governance and teamwork. UZH should be able to preserve the high degree of autonomy its units enjoy, and that’s precisely why financial processes need to work reliably. Clear rules and transparent procedures create security: employees and managers should know which rules apply, where there’s flexibility and where to turn when in doubt.