23Organisations Sport Development Report for Germany 2017 2018 Part 1 men and more than 0 5 million positions by women In the case of vo lunteer work in sports clubs a distinction must be made between the executive and implementation levels In sports clubs the implemen tation level combines the functions below the board These functions are designed to be long term have more than a minor scope and are of great importance for guaranteeing the club s services and compe tition operations These include in particular coaches and trainers as well as referees and officials There are a total of around 753 000 posi tions at the executive level while there are almost 780 000 positions at the implementation level In addition there are more than 152 000 cash auditors in total Compared to 2015 there is a slight decrease in the total number of volunteer positions at the implementation level and in the number of male volunteers The number of cash auditors however has increased significantly see Table 10 Table 10 Volunteer positions and their development Number of volunteers Mean value Total Index 2015 0 at executive level 8 4 752 600 at implementation level 8 7 779 500 7 0 cash auditors 1 7 152 300 6 5 total 18 8 1 684 400 4 0 of which male 12 7 1 137 900 6 2 of which female 6 1 546 500 2 1 6 Paid staff In addition to volunteers there are also paid employees in some clubs For example a manageable number of clubs have at least one paid executive position e g a paid manager A total of around 5 700 clubs in Germany employ at least one paid employee in a manage

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