English Translation

53. Cheque accounts, which are closed as sub-sub-accounts, have already been introduced in the financial administration (tax offices). The new authorising authorities and the paying authorities (cassettes) therefore do not need special cash resources, e.g. for office needs and travel costs. The amount of money already paid for the latter purposes must therefore be returned to the place where it is given. (2) The flat rate for the law firm shall not apply to those authorities of the first stage who are entrusted with the payment or payment of the budget. Levels are instructed by formal payment orders (payment orders) which remain in the issuing book as supporting documents. () The payment orders (payment orders) shall contain: the name of the directed cash register, the statement of expenditure, the amount (in figures and letters), the recipient, if necessary the due date, the accounting data, the financial year and the justification of the payment, unless the documents attached to the payment order give the date and place of the order and the instructing authority. (°) The formal payment order shall be fully signed by the authorised official in ink or ink pen. (") If, in individual cases, the above requirements are met by the documents, a reduced payment order may be issued, which only the missing points need to be included. The payment orders shall be certified by an appropriate official appointed by the Head of the authorising authority to do so in accordance with their factual and accounting accuracy, assuming responsibility, before departure to the paying authority I. In the case of the new authorising authority, the certificate shall be entered in a budget monitoring list for one accounting year each and shall bear the number of the entry in that list. (*) Payment orders (payment orders) of more than 5,000 K shall be signed by the cash inspector before payment is made. (*) The payment orders shall be numbered in the paying authority (cash) after audit and shall be entered in an issue book (in accordance with model 4). The issue book is by its very nature a financial subjournal, which shows the cash balance, but which is united in the total cash balance of the current account journal of the cash register. The entries in the issue book take place in gross amounts, namely after receipt of the bank statements from the postal savings bank. Any deductions in respect of payments (revenues, prohibitions, deposits, remuneration deductions, etc.) and other income are to be shown in the corresponding columns of the income book (point 11). (*o) Payment is generally carried out by post-check. Cash payment by handing over of money marks in the cashroom is permitted in appropriate cases. The cash payment is made against receipt. The required money mites are requested