Russian local government during the war and the Union of Zemstvos

Bibliographic data

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

264 THE ZEMSTVOS DURING THE WAR the energy of the local officers of the Union and dampened that en- thusiasm which inspired them to face all the dangers of the front and even risk their lives. Fortunately for the success of the whole enterprise, there were men at the head who thoroughly understood the mentality of the local workers. They approached the solution of the problem with persistence coupled with tact and consideration. They were also able to induce the agents of the State Audit Depart- ment attached to the Union to act in the same spirit. The result was a gradual transformation of the methods of the Union’s budgeting and accounting. At the close of 1916 the Central Committee of the Union had a financial department, a statistical department, an audit depart- ment, and a financial council. The financial department, created on June 30, 1916, supervised the bookkeeping and accounting in all the organs of the Union, prepared reports concerning the work of the Central Committee and of the Union as a whole, and concen- trated under its control the budgets of all the institutions of the Union, preparing accordingly the budget for the whole Union. The statistical department was engaged in statistical computations, such as, for instance, the cost of one day’s treatment of a patient in a hospital or a hospital train, or the cost of a bath, or of the daily food ration of a trench worker, and so on. The audit department, to which the representatives of the State Audit Department were attached, not only examined the accounts submitted, but also made preliminary examinations of each pay document, and no disburse- ment, in the ordinary routine, could be made without written au- thority. It was also empowered to inspect all the institutions of the Union and not only to examine the regularity of expenditure and the correctness of the vouchers, but also to investigate the propriety and economic justification of the expenditure incurred. For the co- ordination of the departments that in one way or another had to deal with the financial operations of the Union, there was estab- lished the financial council, to which all financial matters were sub- mitted for preliminary discussion. The routine of the work was as follows. Estimates were presented by the provincial committees and committees of the front and by all the departments and executive organs of the Central Committee for ordinary and extraordinary expenditure to be incurred during a given period. These estimates after examination by the financial

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