Діяльність органів контролю Української держави й УСРР під час ревізій усправах цукрової монополії та перевірок цільового використання коштів, виділених на організацію влади в умовах воєнної кампанії 1918–1919 років

Abstract

The purpose of the article is to analyze the results of the activity of Ukrainian State control bodies and the Ukrainian Soviet Socialist Republic during the audits of the sugar monopoly and to verify the targeted use of funds allocated for the organization of power in military conditions of 1918–1919, as well as the coverage of legislative grounds, shortcomings of the legislation of those times. Methodology. In the course of the research the historical-legal, comparative-legal method, scientific methods of analysis and induction were used. The empirical basis for this publication was the archival files of the funds of the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, the Ministry of Finance of the Ukrainian State, the People’s Commissariat of Workers and Peasants’ Inspections of the Ukrainian SSR, which are in the Central State Archives of Higher Authorities and Administration of Ukraine. Scientific novelty. For the first time the author makes a historical-legal, comparative-legal analysis of the normative-legal provisions of the activity of bodies (institutions) of the State Control of the Ukrainian State and the State Control Committee of the Ukrainian SSR in the first stage of its activity. Some of the results of the first revision of this article are of historical interest and indicate a significant influence of the military-political situation on the legal regime in Ukraine in the period 1918–1919. Conclusions. On the basis of the conducted research on the results of the analysis of the results of audits in the cases of sugar monopoly, the activities of the Military (Field) Control, it was established that the legal, organizational and personnel support of the activities of the bodies (institutions) of the State Control allowed to carry out actual audits, the results of which were used in criminal the judiciary of those times. At the same time, if the results of the audits revealed that there had been unlawful requisitions of sugar on the part of certain military authorities of the Allied Central Powers, as a rule, the police did not provide a proper criminal assessment of such actions and the materials of the audits were sent to the Ministry of Foreign Affairs for diplomatic decision. The results of one of the audits carried out by the Field Control revealed the fact that there were secret charges for bribing German officers and soldiers in the last days of the Ukrainian State. Keywords: State Control; audit; financial control; intelligence; Ukrainian State; USSR; sugar monopoly.