English Translation

176 The number of examiners present at the main office is quite considerable. For example, in Divisions l - 6 and ll there are 28 officials who are partly exclusively engaged in auditing expenditures, partly in auditing tasks and material work. In addition, there are special audit departments 7, 7a, 8a, 9 and 10, which together have 43 auditors. Apart from the associated large staffing costs, the overall work of the individual staff members weakens their sense of responsibility, since responsibility for the correctness of the bookings is always distributed among two officials.The sense of accountability will be strengthened when a smaller staff of auditors outside their own office partially checks the work at random, to a lesser extent completely and brings errors to the attention of the administration. This is the task of the Office for the Organisation and Audit of Accounts, which the existing auditors can partially take over.Within the new structure of the city administration, a new breakdown of the budget will have to be carried out, which must follow the change in the budget sections allocated to the individual sub-divisions of the Central Audit Office. At the same time, the cash register and invoicing office should be equipped with modern cash registers and booking machines. In doing so, the management of the cash and financial transactions should be set up in such a way that time and material accounts can be made in a single working process. Both measures, the reclassification of the budget plan and the modernisation of the operation will result in a major change in the organisational form of the treasury and accounting office. I would like to thank the rapporteur for his excellent report, and I would also like to congratulate him on his excellent work.