Court of Audit of the German Reich
The Audit Office of the German Reich was responsible for reviewing the budget and economic management of the German Reich . As an independent Reich authority , it was only subject to the law .
history
The Court of Auditors emerged from the Prussian Chamber of Accounts , founded in 1714 . Its seat was initially Berlin , but since 1818 Potsdam . The Prussian Chamber of Accounts was an independent authority that was directly subordinate to the King of Prussia . It was composed of a chief president, the vice-president and the councilors, two-thirds of which were secret councilors and a third were secret councilors.
The Prussian Chamber of Accounts had to support and prepare the constitutional control of the state accounts by the state parliament. She checked the state budget bills and established them. The members of the Chamber of Accounts were not allowed to be members of the state parliament at the same time.
A law of July 4, 1868 transferred control of the entire federal budget to the Prussian Chamber of Accounts under the name of the Court of Auditors of the North German Confederation . After the establishment of the Empire in 1871, the Prussian Chamber of Accounts also became the Court of Accounts for the entire German Empire and was named the Court of Accounts of the German Empire .
From 1936 he was also responsible for auditing the state budgets and, for example, for expenses according to the War Damage Ordinance . In 1945 the audit office was dissolved. The successor organization with similar tasks is the Federal Audit Office, founded in 1950 .
President
- 1714–1723: Ehrenreich Bogislav von Creutz
- 1744–1752: Johann Heinrich von Piper
- 1752–1764: Joachim Friedrich Resen
- 1764–1776: Christian Ludwig von Tieffenbach
- 1768–1781: Johann Rembert Rode
- 1781–1795: Hans Wilhelm von Kummer
- 1795–1802: Christian Ludwig von Schultze
- 1808–1822: Heinrich Wilhelm Georg von Schlabrendorff
- 1816–1818: Heinrich Huldreich Peter von Beguelin
- 1818–1823: Johann Christian Magnus Oelssen
- 1823–1835: Johann Philipp Andreas von Ladenberg
- 1835–1839: Wilhelm Christian Friedrich Johann von Ribbentrop
- 1839–1842: Georg Friedrich Aschenborn
- 1842–1850: August Heinrich Kuhlmeyer
- 1850–1855: Philipp Wilhelm Adalbert von Ladenberg
- 1855–1868: Dr. Karl Wilhelm von Bötticher
- 1869–1890: Karl von Stünzner
- 1890–1898: Arthur von Wolff
- 1898–1914: Eduard von Magdeburg
- 1914–1922: Ernst Holtz
- 1922–1938: Friedrich Saemisch
- 1938–1945: Heinrich Müller
literature
- Heinrich Müller : The state law and state political position of the audit office in the 3rd Reich. FinanzArchiv NF 7 (1939/40), p. 193 ff.
- Friedrich Klein : Financial control in the National Socialist state, in: Eckart Schiffer, Helmut Karehnke (ed.), Constitution, Administration, Financial Control . Festschrift for Hans Schäfer on his 65th birthday on January 26, 1975, Cologne a. a. 1975, pp. 209-232
- Rainer Weinert: Like a "violet in secret" - The Audit Office of the German Reich in the Second World War , in: Theo Pirker (Hrsg.): Audit offices as an object of contemporary historical research. Development and importance of the audit offices in the 20th century. Berlin 1987, pp. 51-76
- Rainer Weinert: "The cleanliness of the administration during the war". The Audit Office of the German Reich 1938–1946 . Opladen 1993
- Hermann Dommach: Hitler's State Finances. The Reich Audit Office 1933 to 1945. Scientific Book Society , Darmstadt 2019, ISBN 978-3-534-40291-5 .
Web links
- Introduction to the finding aid of the Prussian Chamber of Accounts in the GStAPK Berlin Description of content, chief president
- BRH: history
- Tasks / organization
Individual evidence
- ↑ Reinhard Heydenreuter: Financial control in Bavaria under the swastika 1933 - 1945: The Bavarian Supreme Audit Office and the Munich branch of the Audit Office of the German Reich ed. by the Bavarian Supreme Audit Office 2012, p. 115 ff.