English Translation

05S to the paying authority I. Level (cash) from their sub-sub-account allocated by the new authorising authority. (") Receivables on payments made and the amounts held at the time of payment (taxes, employee contributions to the individual social security schemes, income) and any own income are collected by recording in a special collection account. The same model as for the issuing book with the corresponding change in the form must be used for this revenue book. (a) The counter-setting of payments carried out by the Post-Sparkasse follows the previous provisions for tax offices, in order to ensure that the proof of the transfer of duties to the authorities I. In this respect, it should be noted that the amount of expenditure and revenue carried out in the issuing and receipt books is consistent with the book extracts of the Post-Sparkasse, so that the monthly accounts and the annual accounts may include only those post-sparkasse statements which are included in the relevant book extract of the post-Sparasse. The supervisory officer compares each individual indication of the issue or receipt book with the receipts received by the postal savings bank and the invoices received from the cash register. () The receipt books and receipt books remain with the cashier. Their monthly results are separated according to accounting classes and items, transferred to a budget subjournal to the financial budget journal and, with the presentation of the current account journal and the budget or subjournanals, become aware of the accounting offices of the super-ordered instructing authority. As in the past, revenue records are drawn from the relevant financial reports in the main books of the accounting office of the supervising state authority. In so far as they are derived from expenditures of the same year, the revenue is to be treated as deductible expenditures. Other deductions and revenue from the budget shall be charged in accordance with the provisions in force. (°) The ministries and central offices shall, in detail, take the decisions resulting from the reorganisation, in agreement with the Ministry of Finance and the Supreme Audit Authority. It should be noted that the systematic clearing of payments in the sub-accounts of the public authorities at the first stage will be carried out by the accounting offices of the superordinate authorities at second stage, with a distinction being made between the existence of an own 06551 or not. This new regulation applies only to the authorities of the actual protectorate administration. To the protectorate enterprises these directives do not apply provisionally, but the economy of the self-government of the countries must be aligned to these principles. VI. Final provision. This decree takes effect on 1 January 1943.