ISKUSTVO NA REVIZIJI NEKIH FONDOVA IZ PERIODA NEZAVISNE DRŽAVE HRVATSKE
EXPERIENCE ON THE AUDIT OF SOME FUNDS DURING THE INDEPENDENT STATE OF CROATIAN

Summary/Abstract: During the preparation for the revision of the funds in the Historical Archive of Sarajevo (“Državno ravnateljstvo za gospodarstvenu ponovu -podružnlca Sarajevo”, “Riznično upraviteljstvo u Sarajevu-Ured za upravu židovskim nekretninama” and fund “Riznično upraviteljstvo u Sarajevu-Ured za podržavljeni imetak” : funds from the domain of the administration), it turned out that the funds were incomplete. Also, the revision of the documents showed that the funds were inadequately sorted. Therefore, prior to the revision, it was necessary to become more familiar with the functioning of the government of the Independent State of Croatia, especially in the domain of the ownership rights. The basic determinant was “Zakonska odredba o rasnoj pripadnosti” ( “The legal decree about the racial affiliation”). That decree resulted in many decrees and orders that specified the procedures and operations with people and property. Many subjects were involved, in many ways, in the process of the seizure of property and, afterwards, the nationalization and selling of that property. It appeared to be necessary to determine what organs of the government existed, the sequence of their founding and shutdown, as well as how they functioned.

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