To Kaganovich.

I consider it inadmissible that the state spends hundreds of millions on organizing MTS to service the collective farms, and it still does not know how much the peasantry pays it for MTS services. Are the MTS unprofitable or profitable? How much grain and other produce does the state receive from collective farms for MTS work, how much did it receive last year, how much will it receive this year? The Tractor Center lumps its revenue together with the quantity of grain procured in the collective farms and presents us with a total figure as the sum of procured grain. But this is incorrect and inadmissible. The only correct method is to separate MTS revenue from the procured collective farm grain and to provide periodic separate reports on it. I have already spoken with Yakovlev about this. Without this, the MTS, instead of being state enterprises accountable to the state, will turn into a charity or a means for the systematic deception of the state. The MTS must not be allowed to operate without accountability.

Stalin

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Source: Stalin and Kaganovich. Correspondence. 1931-1936, p. 277.

RGASPI. F. 558. Op. 11. D. 79. L. 2-3.