English Translation

8 4/h are mainly audit departments. Divisions 7a, 8a and l0 are exclusively engaged in audit work. In these departments the auditors are employed. In the department 7a incoming invoices and other expenditure documents are examined. The only auditor in the division 8a continuously checks the budget management of the social institutions in Reuth. The sole auditor of the division. In the future, the audit activities undertaken by the 3 Divisions 7a, 8a and 10 will be carried out by the Office for the Organisation and Audit of Accounts, and the auditors who have previously been appointed will be required from the Office. The auditors of Divisions 7, 8 and 9 continuously check whether the accounts have been made in the correct account and whether the books have been duly filled in, they also number the receipts and prepare for the clearance of accounts by means of partial accounts. In future, the cash records will be pre-examined by the visa inspection of the organisation and audit office. The regularity of the time and material bookings and the occupancy of the bookings should be checked later by the auditors of the Office of Organization and Auditing. For internal auditors of main account - office then only the numbering and filing of documents as well as preparation of accounts remains. The auditors also take the position of executive accountants; the other accountants are largely not sufficiently experienced and reliable in the booking business : In the circumstances it is expedient to keep in addition to the forces of the Office of Organization and Audit of Accounts a part of the internal auditors at the Office for Cash and Invoices, which continuously check the correctness of the bookings, number and file cash receipts and prepare the accounts. However, it will have to be taken into account that a accounting staff will be formed which will be able to carry out the accounts and the numbering and filing of the cash receipts so reliably that later on internal auditors can be dispensed with.