English Translation

10. the issuing authority: 11. the formal payment order shall be signed by the authorised official in full with ink (or ink pen). (*) If, in individual cases, the above requirements are met by the documents, a short payment order may be issued which only the missing points need to be included. The accounting data, including the type of payment as required, are given in this case in the declaration or rectification clause of the invoice or similar supporting document. The invoice or the similar document is marked with the stamp only: "It is ordered for payment on 194th signature of the head of the office." (*) The payment orders or payment orders. the supporting documents shall be checked by an appropriate official appointed by the head of the authorising authority I. for their factual and legal accuracy, taking responsibility into account, and attested by his signature; the supporting evidence shall be certified in the usual manner to date (confirmation of accuracy, adjustment). The audited and certified payment orders or supporting documents shall be drawn up by the head of the authorising authority I level or, in the case of larger authorities, by an official entrusted by him (Art. III, para. 7). Before departure to the paying authority I stage (cash) the payment order shall be placed with the issuing authority I. (*) Payment orders (payment orders) in the amount of more than 5,000 K must be signed by the cash inspector (Art. VIII) before payment is made. Article VI. Paying authorities I. Level (Kassen). The paying authority I. Stage (Kasse) is defined as: 1. the tax office at the head office of the tax administration to pay out all the instructions of the fiscal administration and to pay all the directions of the catastral survey office which has its seat in the sprinkle of the taxation administration, 2. The Office of Fees for the payment of its own instructions. The instruction and its implementation (payment and booking) may not be carried out by one and the same official. 06549 Art. VII. Cash and invoice provisions. (*) The paying authorities I. The tax office (the tax offices at the seats of the tax administration and the tax offices) must open a sub-sub-subsub-account to the sub-account of the fiscal administration instead of the previous cheque account (the sub-count to the combined account of the financial directorate). The revenue of the new cheque is transferred daily to the sub-account of the Financial Directorate; in addition, the payments made by post-checks are also transferred daily into the same sub- account. () The authorising authorities I level and the paying authorities I stage (cash) have special cash resources, e.g. The financial allocations already made for the latter purposes are therefore to be returned to the financial directorate. (3) The flat rate at the authorising authorities I level and the paying authorities I stage does not apply. Also, the success of advances against settlement to these authorities (instruction and cash authorities I. In the paying authority (Cash) the payment orders, after due examination for their formal and computational correctness, are marked with a running number and entered in an issue book (according to model 4). The issuing books at the tax offices are kept separately for tax administration, for tax offices and for the Katastralvermessungsamt. By its very nature, the issuing book is a financial budget subjournal, which shows the cash cash stock, but which is united in the total cash stock of the current account journal of the cash register. The entries in the issuing book are in gross amounts. Any deductions in respect of disbursements