The article is devoted to state control and measures to regulate the activities of the Emerital Pension Fund of the Maritime Ministry in the second half of the 19th - early 20th centuries. Special attention is paid to the problems of functioning of the emerital fund, the solution of which was necessary to ensure the financial viability of this organization. The activities were carried out based on the results of the verification of the fund work by the verification commissions, which were established for statistical reviewing and studying operational activities of the emerital fund. Measures to improve the existing work system of the emerital fund were only taken after the verification Commission issued the report on the inspection. In the course of the activities of the emerital fund of the Navy Department, its financial condition was influenced by numerous factors. The external circumstances that led to the deterioration of the financial situation of the fund include the establishment of a marine qualification requirements, introduction of a coupon tax, and the conversion of interest-bearing securities. However, there were also internal reasons, which were non-proportionality between the pensions assigned to the participants of the Fund and the amount of contributions accumulated by them. The only solution was to transform the operation of the Fund, provided that the Naval Department's Emerital Fund would open a separate personal account for each, recording all contributions and interest received from this participant, and payments must be strictly aligned with the contributions of the participants.

The article is devoted to state control and measures to regulate the activities of the Emerital Pension Fund of the Maritime Ministry in the second half of the 19th - early 20th centuries. Special attention is paid to the problems of functioning of the emerital fund, the solution of which was necessary to ensure the financial viability of this organization. The activities were carried out based on the results of the verification of the fund work by the verification commissions, which were established for statistical reviewing and studying operational activities of the emerital fund. Measures to improve the existing work system of the emerital fund were only taken after the verification Commission issued the report on the inspection. In the course of the activities of the emerital fund of the Navy Department, its financial condition was influenced by numerous factors. The external circumstances that led to the deterioration of the financial situation of the fund include the establishment of a marine qualification requirements, introduction of a coupon tax, and the conversion of interest-bearing securities. However, there were also internal reasons, which were non-proportionality between the pensions assigned to the participants of the Fund and the amount of contributions accumulated by them. The only solution was to transform the operation of the Fund, provided that the Naval Department's Emerital Fund would open a separate personal account for each, recording all contributions and interest received from this participant, and payments must be strictly aligned with the contributions of the participants.