Okręgowa Izba Kontroli Państwowej we Lwowie - zarys dziejów instytucji

Najwyższa Izba Kontroli, podejmując próbę zbadania historii okręgowych izb kontroli na Kresach Wschodnich, nawiązała współpracę z Fundacją Ośrodka Karta, której zleciła kwerendę archiwalną we Lwowie. Przeprowadzono ją m.in. w Centralnym Państwowym Archiwum Historycznym Ukrainy we Lwowie (CPAHUL), Państwowym Archiwum Obwodu Lwowskiego i Lwowskiej Bibliotece Naukowej im. Wasyla Stefanyka. Poszukiwania archiwistów dostarczyły nielicznych, ale cennych materiałów. Artykuł powstał na podstawie odnalezionych źródeł i jest pionierską próbą odtworzenia historii działającej w latach 1920–1940 Okręgowej Izby Kontroli Państwowej (OIKP) we Lwowie.

The Supreme Audit Office of Poland, with a view to examining the history of district audit offices in the Eastern Borderlands, established cooperation with the KARTA Centre Foundation (Polish: Fundacja Ośrodka Karta), and requested the Centre to conduct a preliminary research in the archives in Lviv. It was ultimately undertaken, among others, at the State Central Historic Archives of Ukraine, the State Archives of the Lviv District, and the Stefanyk National Science Library. The research resulted in discovering few, yet very significant, files. The article has been based on these sources and is aimed to reconstruct the history of the District Office of State Audit (Polish: Okręgowa Izba Kontroli Państwowej, OIKP) that operated in Lviv in the years 1920–1940. The archives in Lviv were gathered in set No. 803, comprising – according to the research by the KARTA Centre Foundation – 17,112 folders of various volumes. Each folder contains from several to several hundreds of documents. The inventory (the register of folders) was made, containing several thousands of pages, in manuscript in the Russian language. An Ukrainian collaborator of the Karta Centre assisted in the research. After preliminary review, some 120 folders were selected for further investigation, related to the organisation and operations of the Office, and the historians have looked through 80 of them. Only a small part of the documents has been scanned and forwarded to the files of the Supreme Audit Office. That is why at present it is possible to reconstruct only several pages in the history of the activities of the District Office of State Audit in Lviv in the period between the First and the Second World Wars. These have been presented in the article.