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 265 department and financial council, would be submitted to the Cen- tral Committee for approval. On the basis of these estimates the financial department would then issue orders for payments, and it would see to it that disbursements were kept within the limits of the estimates. At every committee of the front an audit department was organ- ized which included representatives of the State Audit Department. These departments were a replica on a smaller scale of the Central Committee’s audit department, enjoying the same rights and per- forming the same functions, and subject to its control. Similar pudit departments were attached to the headquarters of the smaller subdivisions of the unions and were placed under the control of the audit department of the front. In carrying out the reform, the chief difficulty was found to be the reconstruction of the existing system of accounting on a uniform basis. To bring about better anderstanding a number of conferences were held of accountants from the institutions of the Union. A body of instructors in book- keeping was also created; they visited the institutions of the Union and solved any problem that arose in the course of practical work. On June 14, 1916, the Council of Ministers deliberated on the question of the methods of audit adopted by the Unions of Zemstvos and of Towns in respect of funds allotted by the Government. The Auditor General suggested that the audit of the unions should not be subjected to the rigors of the routine usually required by his de- partment and that an interdepartmental committee should be formed instead and should be empowered to exercise control as it sees fit, taking into account the abnormal conditions under which the Unions had to work. This proposal was accepted by the Council of Ministers and on July 10 of the same year a committee was ap- pointed on these lines and endowed with extraordinary powers, en- titling it to inspect not only the accounts and documents of the un- lons, but even their institutions themselves. These measures helped in a considerable degree to remove the danger to which M. Chelnokov had alluded. At the same time, they could not but greatly complicate the work of the Union, and, while rendering it more regular and systematic, they somewhat damped the ardor which the unions ought to have shown in working for the needs of the army.

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