STATE FINANCIAL AND BUDGETARY CONTROL IN THE BELARUSIAN PROVINCES OF THE RUSSIAN EMPIRE IN THE FIRST HALF OF THE XIX CENTURY

UDC 551.4

  • Yerashevich Aliaksandr Vladimirovich − PhD (History), Associate Professor, Assistant Professor of Department of Economic History. Belarusian State Economic University (26, Partizansky Ave., 220070, Minsk, Republic of Belarus). E-mail: erash06@rambler.ru

DOI: https://doi.org/10.52065/2520-6885-2022-263-2-11-15

Keywords: Belarusian provinces, Russian Empire, state financial and budgetary control, public finances, state budget, financial audit.

For citation: Yerashevich A. V. State financial and budgetary control in the Belarusian provinces of the Russian Empire in the first half of the XIX century. Proceedings of BSTU, issue 6, History, Philosophy, 2022, no. 2 (263), pp. 11–15 (In Belarusian). DOI: https://doi.org/10.52065/2520-6885-2022-263-2-11-15.

Abstract

This article reveals the process of organization of financial and budgetary control state bodies in the territory of the Belarusian provinces of Imperial Russia under Emperors Alexander I and Nicholas I. The study is based on the use and analysis of complex diversified published regulatory legal acts and discloses for the first time unpublished archival documents. The author identifies and analyzes the main activities of the supervisory authorities to verify the availability and safety of public funds, audit of the legal and targeted use of funds from the state budget. It is noted that in the Russian Empire in the first half of the XIX century the decentralized system of the state financial control remained and its subjects were not delimited. Accounting, cash, and auditing work were connected with the institute of financial and control activities. In the Belarusian provinces, constant financial audits were carried out by the counting and, since 1831, by the control departments of the state chambers. Organizational and structural reorganizations of regulatory agencies did not affect the procedure of audit activities. The model of independent audit and public financial control was not formed.

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02.09.2022