The DGRV was formed in 1972 with the merger of the Deutscher Raiffeisenverband and the Deutscher Genossenschaftsverband – the organisations of Friedrich Wilhelm Raiffeisen and Hermann Schulze-Delitzsch.
Hermann Schulze-Delitzsch und Friedrich Wilhelm Raiffeisen
The aim of the new association was, and is, to combine the three sector-specific national federations and to deal with shared concerns of the entire organisation. The DRGV was given the responsibility for general matters concerning all three sectors in the subject areas of law, taxes and international relations. As early as February 1972, the Bundesministerium für Wirtschaft und Finanzen (Federal Ministry for Economics and Finance) granted the association the right to audit in accordance with § 63 GenG for the Federal Republic of Germany and Berlin (West).
The DGRV took charge as the auditing association of the entire organisation and at the same time became the apex association in accordance with the auditing regulations of cooperative law. Alongside the auditing of national and regional centres, the aim of the DGRV is the coordination of the cooperative auditing system. The DGRV also supports the whole organisation in auditing matters, the development of guidelines and the training of new auditors. The DGRV is responsible for implementing all cooperative auditing regulations in accordance with the law and in a way which does justice to current practices. The policy issues department, created in 2001, is principally active in the areas of national and international accounting.
The reunification of Germany meant that it was necessary for cooperatives in the new federal states to carry out numerous audits of the DM opening balance sheets. The demand for information in the new states was clearly shown in the sales of the brochure entitled “Help in setting up – How do I found a cooperative?” According to the magazine “Capital”, it was the secret bestseller in the former GDR.
When the federal government moved to Berlin, the DGRV, aware of its function as an apex association, followed suit.