English Translation

96 s1 92 Cash and Invoice Office. The cash and invoicing management has so far been strongly de-centralized. For the districts I-VII, it is responsible for Pinanz Division 4, and for the other districts special cash and accounting departments have been maintained by the magistrate services, which have been taken over by the branches of the city administration with the abolition of the magisterial services. Up to now, the main accounting is limited to the management and partial accounts of the accounts.The entire accounts are carried out by the supervisory authority.The business separation of the accounting clearance from the accounts is unnatural and inappropriate. In the future, the accounting department should produce the annual accounts itself and then hand over the final invoice to the Audit Office for audit. The accounting department so far contains a unit for the study, decree and recovery of receivables. Except for the external offices and the agents with cash transactions, unsuspected cash audits take place. In order to obtain a clear administrative breakdown, accountancy must be limited to accounting work.In the future, the accounting office will have to carry out the cash checks, deferral, suppression and remission of claims by the municipal combing company. This is practical and complies with the principles of the German cash and invoice law. However, the name Hauptrechnungsamt is not justified by the scope of the duties. As a name for this office "Kassen-und Rechnungssamt" is proposed. In accordance with the provisions of the present Regulation, this office is to carry on the two departments of the "Stadtkasse" and "Accounting", which have a number of sub-divisions, which are far-reaching.