203 to him by the statskontorctr^’’' Article twenty of the instructions for provincial bookkeepers (later called provincial chief accountants, to which term the Russian nadzirater sborov corresponded) of 1688 decreed that “neither the bookkeeper nor any other provincial servant may . . . have permission to use any funds for their remuneration, unless they have the assignations of the provincial governor, (issued) on the basis of the budget, which assignations must also be signed by the provincial bookkeeper. Heinrich Pick described the Swedish system of assignations in the following manner: From such a state budget, an extract is drawn up in the statskontoret for each government and province, which is sent there under seals {za zakrepkoiu) (and) according to which the governors and provincial governors in the same way commanded to lay out the annual expenditures in their governments and provinces without having to wait for special ukazes for each expenditure, for they have power to pay such expenditures according to the above-mentioned budget, and they show that these expenditures have been paid correctly with the help of appropriate and sufficient receipts. Just like his Sw^edish colleague, the provincial bookkeeper or chief accountant, the Russian chief accountant {nadziratcl' sborov) was given the task of informing the shtats-kontor-kollegiia each month of all revenues and expenditures in his district. It was felt that this would give the shtatskontor-kollcgiia an idea of how the appropriations were being paid out and of what cash resources were available in the bursaries.-*’^ If further appropriations were found to be unavoidable after the completion of the budget, the following procedures were to be followed by the statskontoret and the shtats-kontor-kollegiia, respectively: Explanation of the instruktion for the statskontoret, 1685, article 6 Since the appropriations sums in the budget are to a great extent based on guesswork, it often happens that resources either exceed or fail to meet the appropriated sum ... If, after the budget has been met everywhere, there should be any surplus funds, then the ” 2fi(i 2(>7 Instruktsiia for the shtats-kontor-kollegiia, 1719, article 10: 1 Since it is impossible at the beginning of the year to know all of the state expenditures and record them in a state budget, it often happens before the end of the year that all sorts of extraordinary expenditures arise, about which the shtats-kontor-kollegiia shall always 270 RA, Riksregistatur, Instruktion för landshövdingar 1687, fol. 394v, January 28, 1687; ÄMARK, 65. Instruktioner I, 469. TsGADA, f. 248 delo 58 1. 93v. For an explanation of "government and province,” see below, p. 248. ZA (no. 424, section 8:2), 595; “Instruktion för landsbokhållare 1688," article 8, Instruktioner I, 454. Instruktioner II, 145—146. ZA (no. 424, section 10: 1), 596. 2B7 ^6K 270
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