English Translation

99 - 8 - accounting offices are mainly audit departments. Divisions 7a, 8a and 10 are exclusively engaged in audit work. In these departments, auditors are employed.In the 7a division, incoming invoices and other expenditure receipts are examined.The only auditor in the 8a division is continuously examining the budget management of the social institutions in Reuth. The only auditor of the division is responsible for final audits. In the future, the audit activities undertaken by the three divisions 7e, 8a and 10 will be carried out by the Office of the Organisation and Audit Office; the auditors who have previously worked will be required from the Office. The auditors of Divisions 7, 8 and 9 continuously check, •b the records have been made on the correct account and whether the records are duly recorded, they also number the receipts and prepare the accounts by partial clearance. In future, the cash records will be pre-checked by the visa control of the Organisation and Audit Office. The regularity of the time and material accounts and the occupancy of the bookings should be checked later by the auditors of the Office of Organization and Audit of Accounts. For the internal audits of the Main Office only the numbering and storage of the documents and the preparation of the statements are left. The auditors also take the position of accountants; the other accountants are not sufficiently experienced and reliable in the accounting business for the Oxovev part. In the given circumstances it is expedient to leave forces of the organization and audit of accounts part of the internal auditors at the cash register and office. which continuously check the accuracy of the accounts, enumerate receipts and prepare the accounting decisions.It will be necessary to ensure that a accounting system is developed which is so reliable that the accounts and the accounting and filing of the receipts are kept