English Translation

- 3 - 24 The central authority shall be subject to the examination result by sending a copy of the examination note and the statement P of the audited body. This handling has proven itself and shall now also apply to the test result in accordance with § 8 of the Act No. 175/l99 the central authority to be dealt with; so far, these findings have mainly been communicated to the central authorities in written form. It is intended to supplement the new procedure by examining such findings by the Chief Audit Officers first with the competent Central Audit Officer at the hand of the General Report intended for the latter's use of the Supreme Audit Authority. For this purpose, a copy of this report relating to the findings shall be given to the officer in charge of the case; the purpose of this procedure is to limit correspondence to the minimum possible even in the course of dealing with the central authorities. As a rule, findings which are not considered suitable for follow-up at the time of the review are not to be communicated to the central authority at all. The processing of these cases must be postponed, if necessary, to a later date. With regard to the rest of the meetings - subject to the agreement of the heads of departments involved and my agreement - an agreement would be reached at the meeting to the extent that there is no need for a brief answer to the letter of the Supreme Audit Authority by the central authority. In many cases the Supreme Audit Authority will no longer ask for a reply in the near future, even in the case of the permanent appointments which still need to be completed, but will convince itself of the conduct of subsequent local audits. To date, the Central Audit Authority has already been informed of the planned local audit.