English Translation

109 - 67 - 2. There are no special state regulations for the conduct of local audits.The audit activities at the city administration are so far distributed among the control office, which exercises a so-called preventive control, the divisions 7,8,9 and 10 at the main accounting office, in which auditors carry out continuous documentary and accounting checks, and the building office abt.l6, which is the so- called "Staubauamt Abt. The preventive examination of the supervisory authority consists of a preliminary examination of numerous factual procedures and has a strong influence on the decisions taken. The following departments are to be set up: Division O2l-Kassen- und Vorratsprüfungen: In addition to the main fund with its paying offices at the branches of the city administration and the cash registers of the works, there are additional funds and advance cases which will be severely restricted.The cash checks are partly to be carried out regularly, partly unreasonably. It shall be examined in accordance with the time and material requirements, the regularity of the accounts and their supporting documents, and the conformity of the cash stocks with the records; it shall also check at least once in the accounting year the interim accounts and stocks; its activities shall be carried out in advance of the audit of the financial statements. The exams require older, cash and billing experienced forces.