207 funds were expended was listed on dne righthand side under “credit. With this type of bookkeeping, the bursary could provide precise information as to how the anticipated funds had come in and how they had been used. ” 282 In summary, it is possible to state that there were no decisive differences between the method of assigning funds described in the instruktsiia for the shtats-kontor-kollegiia and the practices followed in Sweden. On the contrary, the Swedish methods were copied faithfully. Supervision of the Bursaries It is possible, finally, to discern yet another task assigned to both the statskontoret and the shtats-kontor-kollegiia, that is, to keep themselves informed about the liquidity of the state bursaries. Among other things, each province was to submit statements about its revenues and expenditures to the college once a month. The idea was that the statskontoret and its Russian counterpart would, as it was stated in the instruktsiia, “be able to know . . . how much, in the form of cash, there is in all of the state bursaries,” or, as it was put in the report submitted by the statskontoret to Charles XII in 1697, “through which the royal statskontoret may always have certain knowledge, and upon request (be able to) give in all humility His Royal Majesty information, as to where money may be available in the form of ready cash. In its instruktsiia, the authority of the shtats-kontor-kollegiia to supervise the bursaries was clearly delimited vis-a-vis the kamer-kollegiia. As was the case with its Swedish prototype, the shtats-kontor-kollegiia was to see to it that the state revenues were delivered to the bursaries on It was emphasized, however, that the college: did not thereby have the right to do more than inform the kamer-kollegiia about it, since it is the task of the kamer-kollegiia to endeavor to assure the correct payment of the revenues and the filling of the treasury, while the responsibility of the shtats-kontor-kollegiia is to (see to it) that payments for the treasury are made correctly and according to ukazes and the state budget books. The division of labor between the various administrative organs was thus made very clear in this question. In the above comparison between the activities of the statskontoret and the instruktsiia of 1719 for its Russian counterpart, a number of fundaSee the books of the räntekammaren in RA, Statskontorets arkiv, and Lagerroth, "2S;! 284 285 time. 139. ZA (no. 424, section 8:2), 595; "Statskontorets skrivelse 1697,” Loenbom V, 53. "Förklaring till statskontorets instruktion 1685," Instruktioner II, 148—149. ZA (no. 424, section 18:2), 599. See also S. M. Troitskii, "Iz istorii sostavleniia biudzheta v Rossii v seredine XVIII v.,” Istoricheskie zapiski, 78 (1965), 184. 284 285
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