English Translation

71a Reorganization is to be expected. It is necessary to attach clear organizational plans to all audit reports. However, the officials of the Supreme Audit Authority have not added the result of the reorganization as an irrefutable fact. If proposals for further simplification can be made, they are not excluded by the fact that the authority of the Reichsprotector or the superior department has not so far applied or given its consent. However, it must be demanded that an authority whose organisation is measured according to peaceful requirements is in its original form, should, at this time, anticipate all sorts of savings, e.g. by setting aside tasks which are not necessarily necessary, by increasing the workload of the individual operators, by reducing the number of auxiliary staff, by simplifying the protocol, by registering and so on. The Supreme Audit Authority must, on the basis of its many-sided experience, independently of the supervisory authorities, make suggestions for the economical and economic orientation of the administration if it wishes to fulfil the orders given to it by the law. Here the sentence must not be forgotten: "Criting is easy to make better!". The administrative authorities will therefore always be particularly pleased not only to find faults, but also to receive useful suggestions.