209 “A description of the reflections made by potentates, and especially by the Swedish crown, on drawing up the budget and the expenses. A further instruktsiia was issued to the shtats-kontor-kollegiia in 1722 as a supplement to the old one (“v dopolnenie instruktsy shtats-kontorkollegii”).-®® This new text, which was drawn up using the model of the instruktsiia for the admiralteiskaia kollegiia, consisted of a list of excerpts from several different contemporary legal sources,-*^** but we know nothing about its further fate. The shtats-kontor-kollegiia remained an independent administrative unit until 1726, at which time it was absorbed by the kamer-kollegiia. In 1730, however, it was once again separated from the kamer-kollegiia, and it remained a separate college until its closing in 1781. » 288 291 3. The revizion-kollegiia The third principal function of fiscal administration mentioned at the beginning of this chapter, the inspection of the administration of the state funds, was charged to a separate organ known as the revizion-kollegiia. Its task was to supervise “all the accounts in the whole realm,” which meant in practice that the college was to inspect the accounting practices of all governmental organs that administered money in order to ascertain whether the collection and utilization of state revenues was in keeping with the current state budget. If the auditing of the accounts revealed any Irregularities, the college was to hold the appropriate officials accountable, which meant that it had important judicial functions in addition to its auditing responsibilities. The revizion-kollegiia, then, exercised the functions of control necessary for the rational and efficient administration of the state finances. Not least important was the deterrent effect careful audits of the accounts had on every civil servant dealing with state revenues. The probability of improprieties being discovered in connection with audits was to be great enough to discourage individual civil servants from attempting to help themselves to the state funds. The Swedish counterpart to this Russian college was the kammarrevisionen. The auditing of state accounts had originally been one of the tasks assigned to the kammarkollegium. A special auditing office within that college is mentioned in the sources as early as the 1630s, and by the middle TsGADA, f. 248 delo 58 11. 93—98v. TsGADA, f. 248 delo 606 1. 1. ZA (no. 426), 602. See Blekh, 84—85; Slany, 185, 498. 2*2 SIRIO, XI, 361. 289 291 14 - Peternon
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