English Translation

dIa 2 - 3 whether and to what extent the audited bodies meet the requirements of total war, whether and in what extent labour forces have been made available for labour, whether facilities are still being maintained which, when a strict scale is established in the war, can be regarded as unnecessary, whether violations of the morale of war are manifest in the tested bodies (corruption, wasteful materials, waste of funds, violations of price regulations, support for black trade, etc.). As regards the findings, the Supreme Audit Authority shall, if necessary, make suggestions or make appropriate requests. I am in charge of this scope of operation of the Supreme Accounting Authority to the German Minister of State for Bohemia and Moravia in accordance with § 3 of the Act of 20 March 1969, No. 175, and therefore reserve the right to report to him on particularly important findings in individual cases. The work carried out by the Oherste Steuerbehörde in this sense is similar to that of the Court of Auditors of the German Reich, which continues to exercise the central control of the Reichs- und Landesverwaltungen (with the exception of the autonomous protectorate administration) as important and decisive for war. 2. The Supreme Audit Authority has not sufficed to focus the audits in its objectives on the total war. Rather, it has tried bchonrr thus far to simplify the examination procedure and to free it from any unnecessary writing work. This simplification serves my circular of 26 February 1943, Z. 3330 P/2-1943,on the introduction of a shortened procedure in cases of incompetence on the basis of local tests. It was based on the idea that it is cumbersome, time-consuming and not justifiable in the war to deal with a central authority flaws which are not of general importance and which the audited body can and intends to remedy in its own jurisdiction. Such deficiencies will now be eliminated, the audited authority or the Court of First Instance.