From the history of the treasury commission of the Grand Duchy of Lithuania: the 1792-1793 audit of the activities of the treasury commission

On 12 September 1792, the Commonwealth of Two Nations, in order to control the activities of all the state institutions and to evaluate the effect on the state of the reorganisation instituted by the four-year Seimas, formed delegations to audit these institutions. Among these, a delegation, which began its activities on 10 October 1792 in Grodno, was created to audit the GDL Treasury Commission. This delegation had great authority. Without its approval, the GDL Treasury Commission was unable to make any decisions and the leadership of the GDL confederation employed the calculations and conclusions of the auditors not only in preparing a project for the future form of the government but also in its everyday activities. Until 28 May 1793, the delegation for auditing the Treasury Commission reviewed and evaluated the reports of the GDL Treasury Commission for 1786-1793, verified the summaries of treasury income and expenses, and informed the confederation leadership about any deficiencies and violations it found. The documents of the Treasury Commission delegation preserved in the Lithuanian State History Archive reveal the fluctuation in the GDL financial situation during 1786¬ 1793. The delegation's reports provide detailed information about the kinds of taxes and their administration, revealing the relations of the Polish and Lithuanian Treasury Commissions and the established abuses of state funds by treasury commission members and the leadership of the confederation, all of which supplement Lithuania's financial history with new data. The 1792-1793 evaluation of the condition of the state treasury substantiates with concrete facts the negative effect of the confederation on the financial situation of the GDL