English Translation

2 All tests must be carried out in the first place on the basis of the difficulties encountered by the authorities as a result of administrative procedures; no authority or other establishment may be burdened more than is strictly necessary by a visit or inspection. When carrying out the tests and inspections, the main emphasis shall be placed on the substantive examination.The formal and legal examination shall be limited to the extent necessary. (a) whether expenditure has been carried out for the purpose and verified; (b) whether revenue has been collected and collected; and (c) whether facilities have not been maintained, agencies have been granted or otherwise resources which could have been restricted or saved without endangering the administration. In general, the value of expenditure depends on the importance of the expenditure; for minor expenditures, the audit capacity of the Supreme Audit Authority is only to be remedied if, by their nature or because of their frequency, they are of fundamental or essential importance. The audited official must, above all, obtain a picture of whether the administration has been effective as a whole, whether it has fully exploited all sources of revenue and whether the expenditure economy has been economical. With the participation of the subject area P/3, audits must also be carried out in the field of service rights and travel and removal costs. As regards subsidies, which have been particularly important to me in almost all departments in recent times, I note the following in advance: 87827