200 and it was to be preserved thereafter in the statskontoret “as a certain and secure foundation {fundament). By the time the preparation of the budget had come this far and had practically been completed, the expenditures budgets and the appropriations had assumed their final form. They were then fitted to one another, as described above. The Russian instruktsiia, which dealt only briefly with the process of drawing up the budget, mechanically divided the process into two steps. First the special budget was to be established, and then the appropriations budget was to be drawn up, but it is evident from the rest of the text that these two steps could not be separated. Therefore, the description in the instruktsiia is unclear. The shtats-kontor-kollegiia was to obtain the materials and data for the appropriations budget {opredeliteVnyi shtat) from the kamer-kollegiia, which was responsible for the general administration of the state fiNonetheless, the shtats-kontor-kollegiia, like its Swedish counter- ” 249 250 nances. part, was to maintain direct contact both with the other colleges and the provinces. Prior to October 1 of each year, the colleges, guhernii, and other units were to inform the college about any changes that had occurred concerning revenues and expenditures so that it would be possible to make the necessary corrections in drawing up the budget for the coming year. It should be pointed out that the date these reports were due coincided with that observed in Sweden.-^- 251 The intimate cooperation required between the central organs of the fiscal administration and their “subordinate sections” out in the provinces emerges clearly in this context. The fiscal administration taken as a whole was a functional entity, and the kamer-kollegiia and shtats-kontor-kollegiia could not perform their duties unless the local offices and the bursaries executed the various routines charged to them in their instructions. The special budget (osohlivyi zhalovannyi shtat) was to be coupled with the appropriations budget, and the method that characterized the Swedish allotment system was adopted as the basic principle for working out the “Statskontorets skrivelse 1697,” Loenbom V, 49. The same metaphor was used in the instruktion of 1680, which stated: “Thus the royal government {Kungl. Maj: t) desires that the treasurer of the realm and the commissioner of the budget do not in any way overstep the royal government’s {Kungl. Maj: ts) signed budget and disposition, but rather (that they) respect it as a certain foundation and guide.” Instruktioner II, 124. Z.A (no. 424, section V; 1), 593. LA (no. 424, section 20), 599. “Instruktion för landshövdingar 1687,” article 25, Instruktioner /, 318. Sec, too, "Instruktion för landsbokhållare 1688,” Instruktioner /, 454, where the date was moved to September 1 for the Swedish provinces, while October 1 continued as the deadline for Finland and the foreign possessions. 24P
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