English Translation

29 The Head of the Justice Department Prague, 15 October 1943 hn.7.5280 inisteramt Subject: Support of the Supreme Eing.: 16. OKT. 1943 Auditing Authority. Originally handed back with 3 annexes to Mr. Ministerial Councillor Dr. Gies in the house. I note to the case: 1.) The scope of operation of the supreme audit authority is governed by the law of 20.3.1919 (p1g. no. According to § 6 aa0, the SAIs are obliged, among other things, to examine whether "the regulations relating to state assets have been economically applied". Thus, the ORIs are not only formally, but also materially examining whether "saving and expedient" was managed (cf. similar § 5 para. 2 of the Law of 28.12.1932 - Coll. No. 205 - ber. the establishment of a parliamentary committee on savings and control). It is therefore not to be objected that in the decrees of the acting head of the SAIs the economic efficiency required in the war, the practicality of organizational facilities and the utilization of the staff is referred to as the subject of the examination. 2.) However, the SAIs' examination is always a critique ex post. A prior participation of SAIs may seem expedient at first sight. However, it is not only contrary to the law, but above all to the nature and purpose of the invoice control and is suitable to postpone the responsibility. Budgetary and accounting matters are dealt with in a lead and central way by the Finance Ministry, and for each department by the relevant central authority. I therefore consider it necessary that MinRat Schmeißer be consulted on this issue in particular.