Aliaksandr Doŭnar. Financial reporting of the self-governing cities in Belarus from the second half of 16^th till 18^th century

The paper analyzes the financial reporting of self-government bodies in cities and towns of Belarusian lands of the Grand Duchy of Lithuania on basis of archive materials related to the second half of the 16^th till 18^th centuries. The financial report as a mandatory action was conducted annually. It was usually timed to change the personnel composition of self-government bodies. The all revenues and expenditures were subject to audit. For this purpose, special institutions of control were formed in the system of self-government body. The report was to be accepted by the general assembly of self-government bodies and the burgher community (or their representatives) or special representatives of the city or town owner. As the author concludes, the financial reporting system of Belarusian self-governing cities and towns in the second half of the 17^th and 18^th centuries contributed to the functioning of their budgets in a deficit-free mode and was a means of preventing abuses in the collection and expenditure of their financial resources.