STATE SECRETARY FOR THE RUSSIAN PROTECTOR IN THINGS AND IN MORAVA, PRAGUE, inv. 1291, sig. 109-4/1045

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English Translation

O 17 02 Organisational and Audit Office. In the past, the Bureau's Studio Department is concerned with organisational tasks within the city administration. Regulatory audits are carried out by the Control Office and the Construction Office 16. In addition to this, special audit services are located in boi cinzelnon departments such as: The reorganization of the municipal administration requires a powerful and independent instrument for the implementation of changes in administrative structures and in the activities of the departments. The summary of the organisational and audit tasks provides a maximum of scope for action, which is why both tasks are to be carried out by the Office. The supervisory authority carries out only a small part of the audit work and is connected to the administration in an independent manner. It is involved in the craft trades and the preparation of instructions, prepares the annual accounts of the city council and is fairly involved in all economic measures taken by the city's administration. This is called preventive control, but in real koit this activity is not an audit, because tests naturally relate to decisions of other bodies, whereas here the decision is in fact made dependent on the approval of the control body. It is clear that dicse practice is used to delay the conduct of business and to water down the responsibility of the competent authority. e reorganization of the city administration aims at a clear and firm link between the administration and certain responsibilities of the senior officials and employees. The aim is to ensure that every administrative measure is the responsibility and responsibility of the cine department and that: