204 obtain special ukazes fromHis Majesty or the Senate since it itself has no power to assign any monies not found in the state budget book {v gosudarstvennoi okladnoi knige) and for which it has not received any special ukaz from His Majesty or from the Senate. These parallels between the practices employed by the statskontoret in drawing up the annual Swedish state budget and the method prescribed by the Russian instniktsiia demonstrate how the Russian legislators perceived the Swedish model and transferred that perception into a piece of legislation. A general observation that can be made in this context is that Swedish practices in fiscal planning were considerably simplified in the Russian instruktsiia for the shtats-kontor-kollegiia. statskontoret should never make any thereof without the appropriations royal government’s {Kungl: Maj:ts) own gracious disposition thereover. The Issuance of Assignations After completion of the budget came the second major task of the sbtatskontor-kollegiia, that is, the issuance of assignations or payment orders for the salaries listed in the budget. An assignation was simply an admonition to the chief bursar to pay out a certain amount to the person named therein. According to the instruktsiia, the assignation was to contain the name of the individual to whomthe sum was to be paid, the amount, why it was to be paid, and for what period of time. To be valid, the assignation had to be signed by the president of the shtats-kontor-kollegiia, the budget commissioners, the chief accountants, and the secretaries, as well as by the notary.The same priniciplcs governed the Issuance of assignations in the Swedish statskontoret. The chief accountant was to confirm that the assignation had been correctly recorded in the books. When the statskontoret made use of the tax adjustments office in the kammarkollegium, the assignation was to be signed by a chief accountant from that college, as well. Thereafter followed the signatures of the budget commissioner and the president of the statskontoret.-’- 7.A (no. 424, section 11:3), 596. “Förklaring till statskontorets instruktion 1683," Instruktioner II, 144; "Statskontorets skrivelse 1697," Loenbom V, 51. The following is an example of an assignation taken from RA, Statskontorets arkiv. Kungliga räntekammarens verifikationsbok 1715, Assignation 243: The Honorable Lord Chief Bursar Erik Råfelt. As we have found it reasonable, upon kammarskrivare Axel Gahm’s humble application and presentations therewith concerning his poor circumstances and state of destitution, to arrange as some support for him one quarter of his salary due, which is 75 dsmf, thus it may please the Lord Chief Bursar to surrender 75 dsrnt of the marine
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