English Translation

149a 174 de Decentralisation of the accounts and accounts was undoubtedly created in the idea of being able to serve the population in a special way. However, the interest of the population with regard to external offices of the treasury and accounting administration is directed only at the rapid effect of cash payments, whereas the settlement of the accounting transactions is outside the public interest. It is therefore to be considered, and for organisational reasons, in the following completely separate from the treasury management . The need for the holdings of cash registers is primarily to be measured by the extent of cash deposits and payments made to these branches. A study carried out for the period from I.I.194l to 3l.12.194l showed that the individual branches have a quite different volume of cash traffic, but that on average, however, each branch office had to handle 66.2 cash orders in day 66.2. The results of the surveys appear to be appropriate to promote cashless payments between the population and the city and to abolish external offices with a low number of visitors and to integrate them into neighbouring areas, as long as cashless payment transactions cannot be significantly increased. the maintenance of cash registers in the interest of the population is not taken into account, the financial management has been preparing for some time to remove all cash register and invoicing offices at the branches and to use the savings bank branches as cash offices of the municipal treasury. This solution can be applied in principle, but it must not be overlooked that the city gives an important administrative task out of its hands, with the idea that later on, the city administration's accounts can only be reported to the savings bank's services and not directly to the persons involved in the payments.