English Translation

213 2. There are no specific national legislation for the conduct of local audits. The audit work at the city administration is so far divided between the control office, which exercises a so-called preventive control, Divisions 7, 8, 9 and 1 0 at the main office, in which auditors carry out continuous documentary and accounting checks, and the construction office Abt. The preventive examination of the control authority consists of a preliminary examination of numerous relevant processes and has a strong influence on the decisions taken. The following are employed: Control Building Office Hauptrechzu - in which : Office : Department : Office: together: Officials of the higher service 5 8 3 16 Officials in the senior posts # 12 - 30 42 Officials 4 - 16 16 - Officials i.e. simple 11 5 5 8 18 Summary 22 29 41 92 The new organisational plan provides for the summary of the entire audit system in the Office of the Organisation and Audit of Accounts. The following departments are to be set up : Division O2l - Cash and Stock Audits : 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 funds which will be severely restricted . The cash audits should be carried out partly on a regular basis , partly on an unexpected basis . They shall examine the conformity of the time and material books, the regularity of the accounts and their supporting documents, and the consistency of the cash stocks with the time books; they shall also check the interim accounts and, in the accounting year, at least once the values and stocks. Their activities are heavily pre-processed for the audit The audits require older, cash and accounting experts