English Translation

O/ - 8 - accounting offices are mainly audit departments. Divisions 7a, 8a and l0 are exclusively engaged in audit work. In these divisions 10 auditors are employed.In the division 7a incoming invoices and other expenditure receipts are examined.The only auditor in the division 8a continuously checks the budget management of the social institutions in Reuth. The only auditor of Abt.lo will carry out final audits. In the future, the audit activities undertaken by the 3 Divisions 7e, 8a and 10 will be carried out by the Office for the Organisation and Audit of Accounts; the auditors who have previously worked 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 records have been duly recorded, also number the receipts and prepare the accounts by means of partial accounts. In future, the cash records will be checked by the visa control of the Office of Organization and Audit. The regularity of the time and subject matter 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 accounting officers; the other accountants are not sufficiently experienced and reliable to the Qnohev part of the accounting business. With regard to the given conditions, it is expedient, in addition to the forces of the organizational and audit office, to leave a part of the internal auditors with the cash office and the office of account, which continuously check the correctness of the bookings, number and prepare cash receipts as well as the invoice decisions.It will be necessary to take care that a accounting staff is formed, which can make the accounting and the numbering and filing of the cash receipt so reliable that later on internal auditors can be dispensed with.