To instruct the [Com]mission… to, within the shortest possible time, formulate
practical guidelines
1}
regarding the reinforcement of accountability for unlawful delays in the issuance of payment vouchers due to inaccuracies
in certain sections;
2) concerning the acceleration of disbursement procedures for wage payments;
3) regarding a specially expedited process for the allocation of appropriations across specific categories of economic, industrial‑productive,
and other expenditures;
4) mandating the regular presence of competent officials from state oversight bodies in those institutions where oversight is closely tied to economic
operations.
1 The memorandum addressed to Landers, a member of the State Control Collegium, was penned by Lenin during a meeting of the Sovnarkom on March 25, 1919, while discussing the issue of preliminary audits conducted by State Control over the financial activities of government agencies. One of the key reasons prompting this discussion was State Control’s refusal to approve the payroll voucher for employees of the Shatura Construction Project—State Control had held up the entire voucher due to an error found in one of its components.
Following an exchange of views on this matter, the Sovnarkom adopted the draft of practical guidelines on preliminary oversight proposed by Lenin and appointed a two‑member commission tasked, based on Lenin’s draft and the materials submitted by the All‑Union Council of National Economy, with drafting a resolution on preliminary financial oversight. On March 28, 1919, the Presidium of the All‑Union Council of National Economy, after deliberating on this issue, resolved to submit a petition to the All‑Union Council of National Economy requesting the immediate issuance of the resolutions already adopted by the All‑Union Council of National Economy on this very topic.
* In the manuscript, there is a blank space awaiting the insertion of the surnames of the commission members. Ed.

FINANCING ECONOMIC CONSTRUCTION

The draft resolutions of the All‑Union Council of National Economy on preliminary oversight were approved by the Sovnarkom on March 31, 1919, and published as a decree in Izvestia of the All‑Russian Central Executive Committee, No. 74, dated April 5, 1919, under the title: “On Amendments to the Rules Governing Preliminary and Actual Audits.”
The Sovnarkom’s decree (“Rules”) “On Conducting Audits by State Control” was published in Izvestia of the All‑Russian Central Executive Committee, No. 263, dated December 1, 1918.