English Translation

-Shv 173 92 Office of Cash and Accounts. The cash and accounting system has so far been highly de-centralized. For the districts I-VII, it is responsible for Finance Division 4, and for the other districts special cash and accounting departments have been maintained by the magistrate services, which have been taken over by the branches of the city administration with the abolition of the Magistrate services. Up to now, the main accounting is limited to the management and partial accounts of the accounts, the entire accounts are carried out by the control office.The accounting separation of the accounting clearance from the accounts is unnatural and inappropriate, in the future the accounting should produce the annual accounts itself and then hand the completed accounts to the audit office for audit. The accounting department has so far provided a unit for the study, the enactment and the recovery of claims. In addition, the cash checks at the external offices and at the offices with cash traffic are carried out.In order to obtain a clear administrative structure, the accountancy must be limited to accounting work.The cash checks will in future have to be carried out by the accounting office, the suspension, the suppression and the remission of claims by the municipal combing company, the municipal treasury and the accounting department under uniform management. This is practical in nature and complies with the principles of German cash and invoice law, but the name Hauptrechnungsamt is not valid for the scope of the duties. As a name for this office "Kassen-und Rechnungsaussamt" is proposed. In accordance with the previous regulation, the two abbeys "Stadtkasse" and "accounting" which have carried on a number of sub-divisions which are far-reaching