. ©MAZAL LIBRARY

NMT05-T1003


. NUERNBERG MILITARY TRIBUNAL
Volume V · Page 1003
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ACTION REINHARDT
 
In June 1943 there arose some suspicion of financial irregularities in the SS garrison treasury at Lublin, whereupon Frank ordered Vogt to proceed to Lublin to audit the treasury books. During his audit, Vogt came across an "Account P.," containing the record of a very large amount of money on hand. Vogt asked Wippern, Globocnik's deputy, what the account represented and was told that it was a secret which could not be disclosed. Vogt was told later, however, that the money had been confiscated from the Jews and then was shown a trunk full of jewelry and rare coins which was kept in a safe. The next day Wippern showed him a house stored with clothing which Wippern said had come from the confiscation. Before leaving Lublin, Vogt complained to Globocnik that the record of this account was not properly kept and that Globocnik did not have proper certificates identifying: the owners of the property. He also commented that the Supreme Auditing Court had no notice of the fund and had no opportunity to audit it, as was their right and duty. After some controversy-. Vogt and his assistant, Hahnefeld, returned to Berlin and reported to Frank and Pohl, and also to Knebel, a representative of the Supreme Auditing Court.

No further audit of the Reinhardt fund was made by Vogt, nor does it appear that he ever did anything further in connection with it except to write a letter on 15 March 1944, to all WVHA advisors asking whether they had any receipts or expenditures in connection with the evacuation of the Jews which had not been settled. This letter was written in pursuance of Pohl's order 9 December 1943, directing that upon completion of the resettlement operation vouchers were to be presented for audit to Vogt's Amt A IV. Vogt's letter, 15 March 1944, was merely a final check on compliance with Pohl's order.

Except for the audit of June 1943, referred to above, Vogt made no further audit of the proceeds of Action Reinhardt, but subsequent audits were made by Melmer, who had no connection with Vogt or his Amt.

It will be observed that this audit by Vogt of the garrison treasury at Lublin was not in performance of his regular duties. It was a special assignment by Frank, impelled by unusual and urgent circumstances which called Vogt aside from his usual duties. It constitutes a single isolated instance in which Vogt came in contact with Action Reinhardt. The question naturally arises, what should Vogt have done under the circumstances to avoid implication in Action Reinhardt ? If his single experience amounted to taking a consenting part in or being connected with the felonious  

 
 
 
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