BYLAW OF THE AUDIT OFFICE
1. The Audit Office is an agency that is subordinated to the Ghettovorsteher [literally, the representative of the ghetto population, the title of Jacob Gens].
2. Subject to the scrutiny of the Audit Office are:
a) Ghetto institutions and activities,
b) Social institutions
c) Other legal and natural persons according to special instructions of the representative of the ghetto population.
3. Before the beginning of an audit in any ghetto institution, the financial controller, according to jurisdiction, informs the head of the ghetto administration, the police chief, or the go-between of this fact, asking them for their special instructions.
4. After completion of the audit, the controller presents a copy of the report to one of the persons mentioned in Item 3, according to jurisdiction, and a copy to the institution or organization that was subject to the audit.
The head of the administration, police chief, or go-between presents the representative of the ghetto population with the results of the audit, with his remarks and suggestions.
5. The audit includes:
a) financial and economic activity,
b) implementation of regulations issued by the representative of the ghetto population as well as other responsible agencies with regard to activity mentioned in a) above,
c) efficient structuring of work in the ghetto institutions and activities,
d) the monitoring action mentioned in c) above extends neither to the judicial bodies nor to the police.
6. The Audit Office is run by a controller named by the representative of the ghetto population. The employees of the Audit Office are appointed by the representative of the ghetto population following the suggestion of the controller.
7. In the exercise of his duty, the controller has the right to:
a) examine the ghetto residents,
b) determine the place of examination.
8. In the event of a refusal to follow the requirements of the Audit Office, the controller must request that the person concerned be punished by the representative of the ghetto population.
9. The ghetto institutions and the police are required to give the controller any assistance necessary in the performance of his work within the scope of this bylaw.
October 19, 1942 Signed /-/ J. Gens
To Mr. Kruk [handwritten in German]1