(Audit Collegium), a central administrative institution in Russia that controlled budgetary expenditures of the central and local governments.
In December 1717, a staff for the Revizion-kollegiia was selected and a president and vice-president appointed. An edict of December 1718 defined the collegium’s functions. Since central and local institutions did not have a well-organized system of keeping financial records, the collegium was not able to establish widespread financial control. Consequently, it was reorganized into an office under the jurisdiction of the Senate. It was reestablished as the Revizion-kollegiia in 1725 and continued to function until 1788, when it was abolished by a provincial reform.
The Revizion-kollegiia was not able to achieve an effective financial control. In addition, it controlled some departments only partially; others, such as the Army and Navy collegia and the court administration, were outside its control.
REFERENCESSakovich, V. A. Gosudarstvennyi kontrol’ v Rossii, parts 1–2. St. Petersburg, 1896.
Gosudarstvennye uchrezhdeniia v Rossii v XVIII v. (Zakonodatel’nye materialy.) Edited by A. V. Chernov. Moscow, 1960. Pages 150–55.