218 instruct the bursaries subordinate to them to put in order, on time, the accounts concerning revenues and expenditures . . . neither from the colleges nor from the chancelleries in accordance with these demands . . . have any registers been sent in (with the exception of some registers from the kollegiia inostrannykh del and the berg- i manufaktur-kollegiia) and no answer has been received as to whether the revenue and expenditure accounts for 1720 and the bursaries are in order. As mentioned above, the auditing of the fiscal administration was finally incorporated de jure, as well as de facto, into the operations of the Senate. In an ukaz to the Senate in January 1722, the tsar announced that “the revizion-kollegiia shall be in the Senate, since it has the same functions {edino delo cst’) as the Senate and since no control has been conducted earlier.” This measure was one aspect of the extensive changes in the administrative organization carried out in 1722. They have been dealt with in a cursory manner in this study, but they deserve more attention here. The Senate also proved unable to bring any order to the fiscal administration, and Peter decided to increase the threat of punishment which had backed up his earlier ukazes concerning the improvement of that area of governmental activity. In April 1722, therefore, he decreed that those presidents and members of colleges who did not obey his instructions to submit their accounts to the Senate “are to be taken to the Senate and held there until they fulfill these demands, and above and beyond that they are to be punished for not doing so. In November 1723, the secretary of the kamcr-kollegiia, the former Prussian cameralist Stefan Kochius, submitted to the Senate a memorandum entitled “In what manner the external order in the kamer-kollegiia here may be set up in accordance with the foreign method,” which, among other things, illustrates the condition of the Russian auditing system. Kochius was critical of the Swedish method of auditing accounts, noting that: in Sweden there was such great disorder in this connection that four years ago it was necessary to order the kammarkollegium and the kammarrevisionen, in joint consideration of the matter, to find a method by which the accounts would not be spread about and by which they could be finally and entirely completed by the assigned time, and thereafter not be taken up in any manner again. But this disorganization is so great in Sweden that the accounts from 1700 onward, that is, for nineteen years, must be reviewed and corrected. But those from the time before 1700, which are also in the same disorder, shall be left completely as they are. 339 2^1 (no. 294), 246. 3-"' TsGADA, f. 1451 dclo 13 1. 293. TsGADA, f. 248 delo 58 11. 79—79v.
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