Article

State chambers in the checking system of currency turnover in Naddniprianska Ukraine (1775-1914)

Oksana Shportun
Retrieved from Volume 4, No. 1, 2019 Pages 232–246
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Abstract

The article deals with the financial powers of the State Chambers of the Naddniprianska Ukraine, in particular, the organization of collection, delivery and storage of the revenue part of the budget. The role, responsibilities, functions, basic principles of activity in the sphere of accounting of incomes and expenditures of the state at the provincial level are determined. The peculiarities of the state chambers in the field of control of the monetary circulation of the Naddniprianska Ukraine are described. Also defined non-financial functions of the state chambers, in particular, consideration of house-building and state affairs of the province. It was determined that the state chambers interacted with other structural units of the general-imperial financial system. The analysis of legislation and archival documents shows that the state chambers controlled the incomes of each county of the province, reported income and expenses to the state treasurer. Also, the state chambers issued the authorized capital to the offices of the Assignation Bank, conducted accounting and exchange of notes. In particular, on the basis of the study of the legislation of the Russian Empire, it was established that the state chambers oversaw the timely revenues to the budget and expenditures within the allocations foreseen for the province. It was established that the first-emission notes could easily be falsified, so the Russian Empire government was forced to release the appropriations with a new image. The article describes and illustrates notes of nominal value of 100, 50, 25 rubles of 1786 release. The analysis of archival documents shows that the state chambers changed the old model’s notes to the new ones, making the corresponding decrees. Assignments also served as payment means in the same way as a copper coin. Assignment functioned as an auxiliary means of payment, covering the budget deficit of the Russian Empire. On investigating the fundamentals of the mechanism for collecting and distributing finances, it was revealed that incidental cases were the appropriation of funds, abuse of office, counterfeiting of financial means, indicating the imperfection of the system of financial management at the provincial and district levels, which accompanied the activities of the state chambers throughout the period of existence

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Suggested citation

Shportun, O. (2019). State chambers in the checking system of currency turnover in Naddniprianska Ukraine (1775-1914). Society. Document. Communication, 4(1), 232-246.