History of the Inventory Designer: Under the name Rechnungshof des Norddeutschen Bund (Court of Audit of the North German Confederation), the Prussian Chamber of Upper Legislation took control of the budget of the German Reich for the financial years 1867-1869 for the first time, renaming the authority the Rechnungshof des Deutschen Reiches (Court of Audit of the German Reich). In addition to controlling the Reich's budget, the Oberrechnungskammer, in its function as Court of Audit, was responsible for auditing the budget of Alsace-Lorraine (1874-1919) and for controlling the budget of the protectorate (since 1892/95 Africa, since 1898 all protectorates). The Court of Audit (Rechungshof, RH) was chaired by the Chief President of the Chamber of Appeal; its members were appointed by the Emperor at the suggestion of the Federal Council. The task of auditing the accounts of the Reich's budget had to be transferred to the Upper Chamber of Accounts by repeated individual legislation, usually on an annual basis. Article 86 p. 2 of the Weimar Constitution ("The audit of accounts is regulated by the Reich Law") established the audit of accounts for the Reich Administration under constitutional law. The Reich Budget Code of 31.12.1922 accordingly provided for the fundamental audit of the Reich budget by the Court of Audit of the German Reich (legalization of the audit of the "economic efficiency of the administration"). Thus, for the first time, auditing was fixed as a right of the state; at the same time, the establishment of the Court of Audit as an independent Reich authority independent of the Reich government was regulated. The Imperial Budget Code determined - as an important objective of the Court of Audit after examination of the submitted annual accounts - to prepare memoranda on the most important audit results and to submit proposals to the Imperial Government for the amendment and interpretation of laws in order to remedy identified deficiencies in the administration. The Court of Audit of the Weimar Republic represented a college of President, Directors and Councillors, which decided all fundamental matters by majority vote in the Plenary Assembly. In order to decide on matters that were limited in scope and only concerned individual administrative areas, the Reich Budget Code granted the formation of senates consisting of at least 3 members. In addition, the expert activity could be carried out at the request of the Reich Ministers, the Reich Parliament and the Reich Council; in addition, companies with their own legal personality could also be audited by the Court of Audit. The President and the other members of the Court of Audit were now appointed by the President of the Reich, countersigned by the Reich Minister of Finance. The President of the Court of Audit was also responsible for the management of the Prussian Chamber of Accounts. From October 1, 1922, however, he no longer headed the Prussian but the Reichsbehörde full-time. Presidents of the Court of Audit were: 1869-1890: Karl Ewald von Stünzner 1890-1898: Arthur Paul Ferdinand von Wolff 1898-1914: Eduard Ludwig Karl von Magdeburg 1914-1922: Ernst Holz 1922-1938 Friedrich Ernst Moritz Saemisch 1938-1945 Heinrich Müller 1922 was also appointed Reichssparkommissara with the task, together with the Reich Minister of Finance, of examining the entire budget and drawing up expert opinions on it. He was supported by the savings committee of the Reichstag. In December 1933 this office was closed again and the tasks were transferred to the new presidential department of the Court of Audit. As the supreme audit and control authority, the Court of Audit was responsible for supervising the entire Reich budget by examining the budget accounts, including the unscheduled income and expenditure of all Reich administrations, the accounts for the entire non-monetary property of the Reich as well as the books and accounting documents of the enterprises of the Reich. Since the end of the First World War, the Court of Audit has also had to increasingly control the use of Reich funds, which flowed into the private economy in the form of loans, credits, guarantees, subsidies and participations, by including both important business enterprises and a rich country of smaller enterprises in its audit area. The internal structure of the RH remained essentially unchanged throughout its existence. It was divided into the presidential department and a changing number of audit departments, to which the authorities and companies to be audited were allocated according to objective criteria. For the collection and cartographic indexing of laws, ordinances, administrative provisions, official regulations and other documents required for auditing the accounts, a news agency was attached to the Presidential Department, which from 1937 was known as the "Archive". In 1933 the Court of Audit was confirmed as an independent supreme Reich authority vis-à-vis the Reich government, but the previous procedure of majority decisions was abolished and the President was largely granted authority to issue directives to all organs of the Court of Audit. With the exception of the Wehrmacht control and the use audit of state subsidies to the NSDAP, the Court was initially able to perform its duties within the framework of financial control to the full extent even after 1933. In 1934, the office of the Reich Savings Commissioner, who was responsible for advising the Reich government on all matters relating to budget management and the appropriate design, simplification and cost reduction of the administration, was dissolved and its most important functions transferred to an office of the Presidential Department of the Court of Audit. Also from 1934, the Act on the Maintenance and Increase of Purchasing Power (Gesetz zur Erhaltung und Hebung der Kaufkraft) made it possible to extend the jurisdiction of the Court of Audit to include the auditing of corporations, institutions and other legal entities under public law (finally laid down by law in the Reich Auditing Ordinance of 30 March 1938). In the course of the imperial reform efforts of the Third Reich, the "Law on the Budgetary Management, Accounting and Auditing of the Länder and on the Fourth Amendment to the Reich Budget Code" of 17 June 1936 brought important changes: with the beginning of the 1936 accounting year, the auditing of the budget and economic management of the Länder was transferred to the Technical University. For this purpose, based on the already existing State Audit Offices, the Regional Court set up in 1937 foreign departments responsible for one or more Länder, initially in Hamburg, Karlsruhe, Leipzig (from 1940 Dresden) and Munich. Later Vienna (1939), Poznan (1942) and Metz (1942) were added. These external departments of the Court of Audit were assigned "accounting offices" by the Länder as preliminary audit offices in accordance with the "Vorprüfordnung für die Länder" of 9 April 1937. After 1938, especially during the war, the focus of the audit activities of the Court of Audit shifted: on the one hand, the audit of the administrations in the so-called "Old Empire" was reduced, on the other hand, however, the jurisdiction of the Court of Audit was extended to all German administrations in the occupied territories and also exercised there to a large extent. Only the Generalgouvernement and the autonomous protectorate government had their own examination offices. . Inventory description: Inventory history The majority of the RH's registry, which is already in the Reichsarchiv, was transferred to the former Central State Archives of the GDR after the war. At the end of the war, a further part of the existing records was still kept in the RH buildings in Potsdam and Berlin and was archived after 1946. The losses caused by the Allied air raid on Potsdam in April 1945 amount to approx. 9 running metres. Since the Prussian Oberrechungskammer took over the examination of Reichaufgabe für Kunst, Wissenschaft, kirchliche Angelegenheiten und Forstwirtschaft in 1934 (the Prussian Oberrechungskammer already had corresponding departments for these areas), these records - as well as the previous files of the Court of Audit in the holdings of Rep. 138 of the Geheimes Staatsarchiv, Stiftung prußischer Kulturbesitz. Archival evaluation and processing The registries of the Court of Audit distinguished three groups of files according to the tasks of the authority, which are also reflected in the classification: - General files - Technical files with special audit documents and instructions - Audit files for the actual audit negotiations. In this finding aid book, both the relevant files of the tradition kept until 1990 in the Central State Archives as fonds R 2301 and the files kept in the Federal Archives as fonds R 47 are recorded. Although the necessary standardisation of individual development information was achieved by merging the two parts of the transmission, a complete re-drawing did not take place. The general files were kept according to a uniform file plan and are summarised at the beginning of the inventory. The specialist and examination files are arranged according to the most recently valid business distribution plan. In addition, the files of the "archive" are listed separately as a relatively independent structural part with various special registries. The creation of archival file titles, volume sequences and series was usually required when the files were recorded; the creation of identical titles was unavoidable due to the specific nature of the structure. Characterisation of content: The Court of Audit's transmission more or less comprehensively covers the authority's entire spectrum of tasks with the following focal points: - Organisational, legal, administrative and operational matters - Court of Audit and Reich Savings Commissioner - Civil servant duties and rights - Affairs of employees and workers - Budget, cash, accounting and auditing - Specialist and audit files on individual authorities and companies such as the Reich Ministry of Finance, the Reich Ministry of Labor, the Reich Ministry of the Interior, the Reich Office for Regional Planning, the Reich Nourishment State, Reich offices and main associations, Vereinigte Industrieunternehmungen AG und Untergesellschaften (VIAG), Kleinbahnunternehmen und Wohnungsbauunternehmen, Hauptversorgungs- und Versorgungsämter sowie Wehrmachttversorgungsämter - Collection of administrative reports, statutes and other printed matter from local and district administrations (locations A-Z) - Budgets and budget accounts of the Länder and municipal institutions - Gesetzsammelmappen In addition, 3089 personnel files are part of the inventory. , citation style: BArch, R 2301/...
