English Translation

Z5a - 2 - the authority which, for example, was an authority of first instance, had to deal with the responsibility of an audit report. The audited authority, which was asked by its superior department for disclosure on the basis of the report, raised all possible objections in this way to the audit report, the cleaning up of which, without regard to its importance, in turn made use of the whole of it. In this way, the completion of the audit reports took far too long a time, often even years, and demanded extensive administrative work, the continuation of which cannot be answered today. Therefore, the Supreme Audit Authority intends to apply abbreviated procedures in future, while retaining the principle of §8 of Law 175/lgl9. In the case of deficiencies not identified in principle, which do not exceed the factual or personal competence of the audited authority, the audit supervisors shall carry out the work subject to a final decision of the Supreme Auditing Board. If there is agreement between the two, the audit committee will take note of the subsequent orders and will consider the complaint/complaint as dismissed. These cases could only be raised again if the Supreme Audit Authority does not approve the preliminary decision of the audit manager. The Ministry will receive a copy of the communications and replies to all these cases dealt with on the spot. In appropriate fullen, the Supreme Audit Office will request the Ministry or the superior authority to send a representative to the final meeting. In addition, the Supreme Audit Authority will normally announce any progranm - moderate local audit one week in advance, indicating the expected duration. Questions of fundamental or general importance (perception of gross defects, requirement of normative regulation, questions of the organisation of the authorities, content and interpretation of availability of higher authorities, etc.) will not be dealt with on the spot.