Praca komisji skarbowych w ocenie deputacji kontrolujących Sejmu Wielkiego
Treasury Commissions in Opinion of Auditing Committees of the Four-Year Sejm

Summary/Abstract: Modern executive authorities created in the final years of the Polish-Lithuanian Commonwealth were controlled by legislative. Sejm elected members of special auditing committees to examine them. Audit procedure was also adopted to verify activities of treasury commissions, but it was ineffective due to lack of time for comprehensive inspection. Only during the Four-Year Sejm (which worked in a continuous manner) full-range examination of treasury commissions and state finance was possible. Although the Four-Year Sejm did not give vote of confidence for treasury commissions, it ordered to print comprehensive reports prepared by the two auditing committees (the first committee examined the Treasury Commission of Crown, the second – the Treasury Commission of the Grand Duchy of Lithuania). These reports are almost unknown, but extremely significant historical documents. They contain proposals for reforms, evidence of the existing irregularities and problems of tax administration in the Polish-Lithuanian Commonwealth.

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