English Translation

6V 21 question will be resolved by the Reichsprotector. The external status of the accounts is favourable, the books are clean and well run, the financial management is in order A budgetary supervision does not take place, but this supervision is carried out by the accountant.In two cases there is a risk of mixing accounting and cash transactions which would be changed as soon as possible because it is not permissible for the cashier to perform accounting tasks in his cash register at the same time. These two cases have been identified, once with the main cashier and, on the other hand, with the tax office. This combination of cash and bookkeeping work in the two cases is to be understood from the fact that the cashier is not completely completed by the mere cashier's work and that the allocation of these accounting services makes full use of his labour force. Nevertheless, this transfer must be carried out and another work must be assigned to the cashiers for the purpose of using the labour force A personnel translation cannot be found in the accounting and cashier either. In relation to Olmütz, more staff is employed in these departments, but the structural differences in the administration between the two municipalities must be taken into account.In particular,it is not necessary to forget that in Jglau the management of urban enterprises is also centralised and goes via the central accounting system,as is the operation of cinemas and theatres. Since 1 936, the financial economy has recovered, as a result of the fact that a large part of the interest and redemption service for the municipalities has been taken over by the state aid fund.As far as the expected contribution is concerned, however, the surplus on closure is 1 939 3 000 000 000 K.l.4 million, which includes tax increases, and the proceeds from forestry management. If all this is settled, there is still a surplus which can be used to cover exceptional expenditure. Finally,it is worth noting that a wage increase is foreseen.A wage increase that is planned is only partly covered by additional income,but it cannot become dangerous for the budget plan.As regards the relationship with state taxes,it can be said that they are stable in relation to the level of income and tend to rise slightly.