English Translation

I am therefore afraid that the simplification measures taken so far will not be possible to implement the adoption of budget No 1943 before the start of the accounting year. However, from 1943 onwards, it is necessary to restore the timely identification of the country budget plans; in order to achieve this already for 1943, and thus to gain sufficient time for the timely establishment and adoption of the budget for 1 944, the appropriations available to date are no longer sufficient. There is only one way forward which has already been proposed by several countries: to extend the 1942 budget for the 1943 financial year. Only in this way will the specialist departments regain the sufficient time limit to obtain the necessary documents for the registration of the alleged revenue and the foreseeable needs for the accounting year 1944 from the departments under their supervision, to examine and calculate these documents in detail and to estimate and to adjust from them all revenue and expenditure. This is the only way to allow the highest financial authorities of the countries to review and give priority to the proposals submitted and to draw up the draft budget from them (section 15 paragraphs 2 to 4 of the 2nd DVHL, § 3 et seq. RWB). January 1942 ("What can be done by administrative order, must be decreed in this way"), in the extension of the 1942 budget for the accounting year 1943,