Ministry of Finance (Soviet Union) - Organisation

Organisation

Positions

The leading office of the ministry was the Minister of Finance (titled "Commissars" until 1946), the head of the ministry. The offices of First Deputy Minister of Finance were seen as the ministry's second-in-command.

There were several Deputy Ministers of Finance, each of them focusing their responsibility in one specific area, for example the financial regulation of the Soviet automobile industry.

Departments

There were two departments in the Ministry of Finance, both of which were highly centralised but were sometimes subjected to direct control by the local CPSU Party Control Committees. The two departments had their own distinctive budget. The Head of the Department of Revisory Control was recommended by the Minister of Finance and approved by the Council of Ministers, the Head of the Department of Revisory Control for the Union republics was recommended by the republic's Minister of Finance and the Council of Ministers.

The Department of Revisory Control of the Ministry of Finance enforced financial discipline by the following means: observance of laws, supervising financial discipline, controlling the implementation of the state budget, controlling the activities of financial organs, controlling the national insurance of the workers, examining the activities of the State Bank, controlling the audit functions of the internal financial control and controlling the activities of the chief and his senior accountants.

The Department of Revisory Control of the Ministries of Finance of the Union Republics: Controlled the implementation of the national budget of the republican Ministries of Finance and their local counterparts. The department also exercised control over enterprises and institutions directly subordinate to the Soviet government. The Department of Budget was a department which took part in drafting the budget of the Soviet Republics.