222 tration according to the Swedish model, the local infrastructure—and especially the cameral conditions—in Russia differed from those out of which the Swedish administrative system had emerged over time, and the conditions necessary for the establishment in Russia of a fiscal administrative system Identical to the Swedish model simply did not exist. Viewed against this background, then, it is completely understandable that the Russian revizion-kollegiia failed to conduct regular audits. The college could not perform its duties in a satisfactory manner unless the rest of the fiscal administration could execute its functions, including the submission of the state accounts to the revizion-kollegiia for audit. Since this was not done, it is obvious that no effective audits could be conducted.
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