English Translation

(revenues, prohibitions, deposits, remuneration deductions, etc.) and any other revenue shall be shown in the corresponding columns of the income account (paragraph 7). (*) The budget appropriations allocated to each item shall be entered on the first page of the statement of expenditure to be released, so that a constant comparison of the expenditure made with the appropriations allocated is possible; for the time being, the statement shall be kept by the controller. The data in the issue book are transferred daily from the column "day sum" to the main journal. Monitoring of the timely and complete performance of the expenditures is done by means of receipts. () Payment is generally carried out by post-check. If the payee holds a cheque account with the postal savings bank, the payment shall be made by credit (transfer order). Cash payment by handing over of money marks in the cash room is permitted in appropriate cases. Cash payment shall take place against receipt. The necessary funds shall be paid upon request of the paying authority I. (7) Receivables from payments made and amounts retained at the time of disbursement (taxes, employee contributions to the individual social security schemes, replacements) and any own income shall be recorded in a special income account. The amount deducted for the social security institutions and other non-resident recipients shall be paid by the cashier (the paying authority at the first stage) to those recipients. (*) the offset of the payments made by the postal savings bank follows the previous rules, taking care to ensure that the proof of expenditure and revenue carried out in the course of the transfer of tasks to the public authorities at the Ist stage in the expenditure and receipts carried out. In accordance with the balance sheet of the credit and direct debit notes of the postal savings bank, the monthly accounts and the annual accounts may therefore include only those postal savings banks which are included in the relevant balance sheet. (°) Payments made by post-checks continue to be made by means of the advance note for post- cheque payments previously kept at tax offices. Revenue and expenditure are recorded in this advance note as soon as the balance sheet of credit and direct debits has been received by the Post-Sparkasse. The receipt book with the advance note and with the receipts received by the postal savings bank and the invoice receipts issued by the paying authority at the first stage (cash). (") The receipt books and receipts remain with the paying authorities at the 1st stage (Cash). Their monthly results are transferred to a budget subjournal to the financial budget journal, separated by accounting branches and agencies, and, with the presentation of the current account journal and the budget or sub-journals, become aware of the accounting office of the financial directorate. As in the case of the financial directorates, revenue accounts are recorded by the inclusion of the final amounts from the financial reports of all paying authorities at the first stage (cash accounts) in the main accounts of the Financial Director. In so far as they derive from expenditures of the same year, return income shall be treated as deductible expenditures; other deductions and budget revenue shall be charged in accordance with the provisions in force. Art. VIII. The treasury supervision is carried out by an appropriate tax administration official, proposed by the Board of the Tax Administration and appointed by the Finance Directorate. If necessary, an auxiliary officer may be attached to it. (*) The treasury inspector shall be satisfied as daily as possible of the accuracy of the expenditure after booking and receipt (Art. VII, para. 10). He removes the checked entries in the cash registers with blue pencil and draws the verified documents with his name mark. He checks the correct set-off of the cash records and certifies their legal correctness. He reports violations to the head of the authorising authority I level. The cash inspector shall not be authorised to instruct the paying authority (cash) nor shall he be entitled to give direct instructions to the cashier, unless he is entitled to such powers as head of the public authority (head of the authorising authority I stage).