The Control Chamber is a local government control institution in the Russian Empire that was engaged in documentary audit of the accounts of all state institutions in the province .
Until 1864, the function of auditing state revenues and expenditures at the provincial level was initially assigned to special departments under state chambers . As far back as 1836, when the State Council was considering the project of organizing the State Audit Office, Adjutant General Count P. D. Kiselyov presented a special opinion in which he indicated the need for the formation of local control institutions in the provinces. As a result of the reform of the state control system, which began in 1859, from 1866 [1] supervision of the legality and correctness of state revenues and expenditure in the provinces began to be carried out by control chambers [2] . These organizations did not belong to the provincial institutions — they were independent institutions that finalized the audit of reports in the provinces and were directly subordinate to the State Comptroller and the Council of State Oversight .
Control chambers and their branches conducted audits on stitched books and genuine documents of the cash flows of provincial and district treasuries, cash desks of special collectors and departments that managed loans and collected state revenues. The chambers also audited cash and property according to book entries and documents. Based on the initial documentation and their control measures, the control chambers created the opportunity to draw up an annual report of the State Audit Office on budget execution.
The control chamber, which, depending on the size of the financial turnover in the province, was divided into eight categories, in addition to the manager and his assistant, included auditors, assistant auditors and account officials - on average, the number of the control chamber was 20-30 people. To solve important cases, the General presence of the Control Chamber was assembled as part of the manager, his assistant and senior auditors.
The decree “On the formation of the People’s Commissariat of State Control” (NKGK) dated December 5, 1917 defined the rights of the State Control as the People’s Commissariat and created a board of the State Control; in accordance with the decrees of the Council of People's Commissars, accounting and control colleges began to be created in the field.
Notes
- ↑ The Law on Control Chambers was approved in January 1866; then a provisional regulation on control chambers was published.
- ↑ Control chambers in Warsaw , Lublin and Lomza were established in 1867. In 1868, the Transcaucasian Control Chamber was established in Tiflis . In the same year, the establishment of the Turkestan Control Chamber took place. In 1872, a control chamber was established in the Don Army area in Novocherkassk .
Literature
- Control Chamber // Brockhaus and Efron Encyclopedic Dictionary : in 86 volumes (82 volumes and 4 additional). - SPb. , 1890-1907.