The Federal Finance Administration (FFA) is responsible for the budget estimate, the financial plan, and accounting; it evaluates the projects of all departments involving expenditures, develops financial policy concepts (such as the financial model, the reorganisation of fiscal equalisation, the division of responsibilities between the Federal Government and the cantons, and the debt brake), is responsible for the statistics on the public budgets of Switzerland, and administers federal fiscal equalisation. It ensures the permanent liquidity of the Federal Government and is responsible for raising funds and investing on the money and capital markets.