Russian local government during the war and the Union of Zemstvos

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Monograph

Identifikator:: 1794855874

URN:: urn:nbn:de:zbw-retromon-179223

Document type:: Monograph

Author:: Polner, Tichon I. http://d-nb.info/gnd/172311195

Title:: Russian local government during the war and the Union of Zemstvos

Place of publication:: New Haven

Publisher:: Yale Univ. Press

Year of publication:: 1930

Scope:: XXV, 317 S.

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XII. The Central Committee of the union of Zemstvos in the third year of the war

Collection:: Economics Books

THE CENTRAL COMMITTEE 263 ture upon a solid foundation ard to enlist the aid of the State Audit Department. On familiarizing themselves with the details of the work, the representatives of the Audit Department ought to be able to appreciate the difficulties confronting the Union and to defend it afterward, should any fault be found by the higher authorities. Fortunately, the representatives of the Audit Department lived up to the expectations. After two examinations of the accounts, made without previous notice, the Auditor General officially admitted that the bookkeeping of the central institutions of the Zemstvo Un- ion was faultless. He also appointed one of the higher officials of his department to represent him permanently on the Central Com- mittee of the Union and to direct its accounting in such a way as to prevent in future any possible misunderstanding with the Govern- ment on purely formal grounds. With the aid of this official representative of the Government, a thorough and systematic reorganization of the accounting of the Union and of its various departments was carried out during the second half of the War. The need for such a reorganization had been felt for some time. With a monthly budget of, at first, 6,000,- 000 rubles, rising afterward to 20,000,000 and finally 60,000,000 rubles, it was indispensable to elaborate a uniform system of ac- counting and disbursements, to be obligatory for all the institutions of the Union. Even from the point of view of mere economy, the huge organization of the Union seemed to require a regular system and stringent rules. We have seen that in the matter of supply it had been necessary to adopt a very strict and careful budgetary system. At first the estimates were prepared for periods of three months, and later twice a year. The methods of preparing the esti- mates and the system of bookkeeping and accounting adopted inde- pendently by the various institutions were very diverse, and the cen- tral organs found it necessary to undertake the difficult and tedious task of reducing them to some uniform plan. They, moreover, had to induce all the local institutions to adopt the same methods. The ef- fort to bring about the voluntary surrender of unrestricted freedom which had prevailed during the first stage of the Union’s work proved to be the most difficult in the life of the Union. Demands presented by headquarters in too rigorous and urgent a form, espe- cially when containing a taint of that government routine which was s0 cordially detested by most zemstvo workers, might have paralyzed

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