Structure of the Accounts Chamber of the Russian Federation. The procedure for the formation and composition of the Accounts Chamber

Chairman of the Accounts Chamber appointed by the State Duma for a period of six years on the proposal of the President Russian Federation. The resolution on the appointment of the Chairman of the Accounts Chamber is adopted by the State Duma by a majority vote of the total number of deputies of the State Duma. Candidate proposals may be submitted to the President by factions in the State Duma, committees or one-fifth of the total number of deputies of the State Duma. A candidate for a new appointment of the Chairman of the Accounts Chamber must be submitted to the President no later than three months before the expiration of the term of office of the current Chairman of the Accounts Chamber. In case of early dismissal of the Chairman, the President proposes a candidate for this position within two weeks. In case of rejection of the candidacy by the State Duma, the President introduces the next candidate within two weeks, and he has the right to re-propose the same person as a candidate for this position.

The Chairman of the Accounts Chamber may be a citizen of the Russian Federation who has higher education and professional experience in the field of public administration, state control, economics, finance.

Vice-chairman Accounts Chamber appointed by the Federation Council for a period of six years on the proposal of the President of the Russian Federation. The resolution on the appointment of the Deputy Chairman of the Accounts Chamber is adopted by a majority vote of the total number of deputies (members) of the Federation Council. Proposals on candidates may be submitted to the President by commissions, committees, or by one-fifth of the total number of deputies of the Federation Council. A candidate for a new appointment of the Chairman of the Accounts Chamber must be submitted to the President no later than three months before the expiration of the term of office of the current Deputy Chairman of the Accounts Chamber. In case of early dismissal from the position of Deputy Chairman, the President proposes a candidate for this position within two weeks. If the candidate is rejected by the Federation Council, the President proposes the next candidate within two weeks, and he has the right to re-propose the same person as a candidate for this position.

Requirements for a candidate for the post of Deputy Chairman of the Accounts Chamber coincide with the requirements for the Chairman Accounts Chamber.

Auditors of the Accounts Chamber- officials who head certain areas of activity of the Accounts Chamber, which cover a complex, group or set of a number of revenue or expenditure items of the federal budget, combined general purpose. The specific content of the activities of the Accounts Chamber, headed by one of the auditors of the Accounts Chamber, is established by the Collegium of the Accounts Chamber.

Citizens of the Russian Federation with higher education and professional experience in the field of state control, economics, and finance may be appointed auditors of the Accounts Chamber.

When forming the Accounts Chamber, the Federation Council and the State Duma appoint six auditors for a period of six years. Candidates for the positions of auditors are submitted for consideration by the President. In case of rejection of candidates or candidatures, he presents new candidates within two weeks, and has the right to represent the same persons.

Board of the Accounts Chamber- a body formed to consider the issues of planning and organizing the work of the Accounts Chamber, the methodology of control and auditing activities, reports and information messages sent to the Federation Council and the State Duma.

The Collegium of the Accounts Chamber includes the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and auditors of the Accounts Chamber.

Apparatus of the Accounts Chamber consists of inspectors of the Accounts Chamber and other staff members. The official duties of the inspectors of the Accounts Chamber include the direct organization and conduct of control within the competence of the Accounts Chamber.

structure and staffing Apparatus of the Accounts Chamber is approved by the Collegium of the Accounts Chamber on the proposal of the Chairman of the Accounts Chamber within the funds for the maintenance of the Accounts Chamber.

The Accounts Chamber of the Russian Federation consists of a collegium and an apparatus. The board considers questions of the organization of work, and also reports and messages. The chairman (and in his absence, his deputy) manages the Accounts Chamber, organizes its work, the auditors head certain areas of activity. The apparatus consists of inspectors (who directly organize and conduct control) and other full-time employees.

Thus, the Accounts Chamber of the Russian Federation is formed by the legislative and executive authorities, certain requirements are put forward for candidates for the Accounts Chamber. This indicates the importance of this body in the structure of public power in the Russian Federation.

The permanent supreme body of external state control (audit) in the Russian Federation.

It operates on the basis of the relevant Federal Law of the Russian Federation, which describes the general provisions, its composition and structure, its content of activities and powers, its organization of activities, as well as its provision of activities.

Story

The prototype of the Accounts Chamber of the Russian Federation was the Chamber Collegium, created under Peter I. It was established in 1718 to manage state fees and some branches of the state economy. Until that time, the treasury of the Russian tsars was a complete mess. The ideologist and creator of the Accounts Chamber was Pyotr Lukich Aksyonov. In 1719, he was the first to keep a record of the receipt and expenditure of the monetary treasury in the state in the Chamber Collegium and submitted to the Sovereign weekly statements on the movement of amounts, according to reports received by the collegium. Moreover, Piotr Lukic drew up the forms of reporting for the Chamber College. Appointed as a commissioner of a special reporting office, he trained clerical servants sent to learn the procedure for reporting from all places. In 1725, the Senate appointed Pyotr Lukich Aksyonov as a chamberlain, and in 1731 as a secretary.

From 1811 to 1918 there was a position of state controller. In January 1918, this position was abolished; instead of it, the Central Control Board was created; instead of provincial control chambers - provincial accounting and control boards.

In July 1918, the Central Control Board was transformed into the People's Commissariat of State Control of the RSFSR. In 1920, the commissariat was reorganized into the Workers' and Peasants' Inspectorate in the center and local workers' and peasants' inspections in the field; state control (led by the chiefs of detachments) in the field. In 1934 the Workers' and Peasants' Inspectorate was abolished; its functions were transferred to the Commissioner of Soviet Control of the USSR (KSK) for the RSFSR at the state level, authorized by the KSK of the USSR in regions, districts and cities at the local level. In 1940 the People's Commissariat for State Control was re-established; the functions of local commissioners of the KSK of the USSR were transferred to the chief controllers in the field.

Structure and order of formation

The Accounts Chamber of the Russian Federation consists of a collegium and an apparatus. The board considers questions of the organization of work, and also reports and messages. The chairman (and in his absence, his deputy) manages the Accounts Chamber of the Russian Federation, organizes its work, auditors head certain areas of activity. The apparatus consists of inspectors (who directly organize and conduct control) and other full-time employees.

Internal issues of the activities of the Accounts Chamber of the Russian Federation, distribution of duties between auditors of the Accounts Chamber of the Russian Federation, functions and interaction structural divisions of the Office of the Accounts Chamber of the Russian Federation, the procedure for conducting business, preparing and holding events of all types and forms of control and other activities are determined by the Regulations of the Accounts Chamber of the Russian Federation, approved by its Collegium.

Powers

The Accounts Chamber of the Russian Federation exercises operational control over:

• for the execution of the federal budget,
• for the state of the state internal and external debt,
• for the use of credit resources,
• for the receipt of funds from the management and disposal of federal property to the budget,
• behind the banking system (including the Bank of Russia),
• conducts audits and inspections,
• conducts an examination and gives conclusions,
• informs the chambers of the Federal Assembly.

When exercising its functions, the Accounts Chamber of the Russian Federation has certain state powers, it has the right to send submissions and instructions.

Composition of the Accounts Chamber of the Russian Federation

Accounts Chamber of the Russian Federation consists of the Chairman, Vice-Chairman and 12 auditors appointed for a period of 6 years. The Chairman and 6 auditors are appointed by the State Duma of the Federal Assembly of the Russian Federation, the remaining 6 auditors and the Deputy Chairman - by the Federation Council of the Federal Assembly of the Russian Federation.

Chairman of the Accounts Chamber of the Russian Federation

• Golikova Tatiana Alekseevna (appointed by the State Duma)

Deputy Chairman of the Accounts Chamber of the Russian Federation

• Chistova Vera Ergeshevna (appointed by the Federation Council)

Auditors of the Accounts Chamber of the Russian Federation

• Agaptsov Sergey Anatolyevich (appointed by the Federation Council)
• Bogomolov Valery Nikolaevich (appointed by the State Duma)
• Zhambalnimbuev Bato-Zhargal (appointed by the Federation Council)
• Zhdankov Alexander Ivanovich (appointed by the State Duma)
• Katrenko Vladimir Semyonovich (appointed by the State Duma)
• Manuylova Tatyana Nikolaevna (appointed by the Federation Council)
• Movchan Sergey Nikolaevich (2013-2015),
• Blinova Tatyana Viktorovna (since 2015) (appointed by the Federation Council)
• Perchyan Andrey Vilenovich (appointed by the State Duma)
• Roslyak Yuriy Vitalevich (appointed by the Federation Council)
• Rokhmistrov Maxim Stanislavovich (appointed by the State Duma)
• Filipenko Alexander Vasilyevich (appointed by the Federation Council)
• Shtogrin Sergei Ivanovich (appointed by the State Duma)

Chief of Staff of the Accounts Chamber of the Russian Federation

• Voronin Yury Viktorovich (since October 1, 2013)
  • Deputy Chief of Staff - Shipileva Elena Mikhailovna (since October 2013)

chairmen

People's Commissars and Ministers of State Control of the RSFSR

• Pekshev, Alexander Alekseevich (January 25, 1941 - May 5, 1942)
• Vasiliev, Nikolai Mikhailovich (September 1942-1954)
• Dedov, Afanasy Lukyanovich (March 26, 1955 - October 14, 1957)

• Skulkov, Igor Petrovich (January 10, 1958 - September 17, 1959)
• Zakurdaev, Vasily Ivanovich (September 17, 1959 - May 31, 1961)

Chairmen of the State Control Commission of the Council of Ministers of the RSFSR

• Shtykov, Terenty Fomich (June 6, 1961 - December 11, 1962)

Chairmen of the People's Control Committee of the RSFSR

• Konnov, Veniamin Fedorovich (December 30, 1975 - October 11, 1989)
• Anishchev, Vladimir Petrovich (October 11, 1989 - June 16, 1990)

Chairmen of the Control and Budget Committee under the Supreme Soviet of the Russian Federation - Control and Budget Committee of the Russian Federation

• Polunina, Maria Semenovna (March 9, 1992 - November 16, 1992 - acting; November 16, 1992 - December 24, 1993)

• Chernomord, Petr Vasilyevich (December 24, 1993 - January 17, 1995)

Chairmen of the Accounts Chamber of the Russian Federation

• , .
  • Secretariat of the Chairman of the Accounts Chamber of the Russian Federation
  • Secretariat of the Deputy Chairman of the Accounts Chamber of the Russian Federation
  • Secretariats of Auditors of the Accounts Chamber of the Russian Federation
    • Department for the Protection of State Secrets
    • Department for Interaction with State Authorities of the Russian Federation
  • Department of External Relations
    • Department of cooperation with foreign higher authorities state financial control
    • Department of Cooperation with International Organizations of the Supreme State Financial Control Bodies and the UN
    • Department for interaction with control and accounting authorities
  • Department of Documentation Support, Planning and Control of the Accounts Chamber of the Russian Federation
    • Department for ensuring the work of the Collegium
    • Department of office work and the Central Archive of the Accounts Chamber of the Russian Federation
    • Department of control and electronic document management
    • Department for work with citizens' appeals and ensuring the activities of the Public Reception Office of the Accounts Chamber of the Russian Federation
    • Department of Planning and Organization of Control Measures
    • Common department
  • Department of Informatization
    • Department for the development and maintenance of information resources, the formation of databases
    • Department of development and maintenance of information technologies
    • Department of Network Resources Operation
    • Department of information and technical interaction with external information systems
  • Consolidated Department
  • Legal Department
    • Legislative Monitoring and Analytical Department
    • Department of legal support of activities
    • Department of legal support of control and expert-analytical activities
    • Department of Legal Editing and Linguistic Expertise
  • Department of Information
  • Financial Department
    • Financial and Economic Department
    • Department of Accounting and Reporting
  • Case Management Department
    • Department of organizational and competitive support
    • Department of social and transport support
    • Department of Logistics
  • Department of Human Resources and Public Service
    • Department of Human Resources
    • Department for the Prevention of Corruption and Other Offenses
    • Department of retraining, advanced training and legal support of the state civil service
  • Department of macroeconomic analysis and methodological support

Chapter 1. General Provisions

Article 1. Subject of regulation and purpose of this Federal Law

1. This Federal Law regulates relations arising in the process of implementation by the Accounts Chamber of the Russian Federation (hereinafter referred to as the Accounts Chamber) of an external state audit (control) of the procedure for the formation, management and disposal of federal budget funds, budgets of state non-budgetary funds, federal property (hereinafter referred to as federal resources ) and other resources within the competence of the Accounts Chamber that ensure the security and socio-economic development of the Russian Federation, as well as the tasks, functions, powers and organization of the activities of the Accounts Chamber.

2. The purpose of this Federal Law is to create a legal basis for the implementation by the chambers of the Federal Assembly of the Russian Federation (hereinafter referred to as the Federal Assembly) of parliamentary control through the formation of the Accounts Chamber, designed to ensure the constitutional right of citizens of the Russian Federation to participate in the management of state affairs through the implementation of an external state audit (control ).

Article 2. Status of the Accounts Chamber

1. The Accounts Chamber is a permanent supreme body of external state audit (control), formed in the manner prescribed by this federal law, and accountable to the Federal Assembly.

2. Within the framework of the tasks defined by the legislation of the Russian Federation, the Accounts Chamber has organizational, functional, and financial independence and operates independently.

3. The activities of the Accounts Chamber cannot be suspended, including in connection with the early termination of the powers of the chambers of the Federal Assembly.

4. The Accounts Chamber is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and with its name, a heraldic sign - an emblem and a flag.

5. Location of the Accounts Chamber - the city of Moscow.

Article 3. Legal basis for the activities of the Accounts Chamber

1. In its activities, the Accounts Chamber is guided by the Constitution of the Russian Federation, generally recognized principles and norms of international law, international treaties of the Russian Federation, this Federal Law, other federal laws, as well as international legal principles of independent audit (control).

2. The Accounts Chamber carries out an external state audit (control) in accordance with the standards of the Accounts Chamber developed and approved in accordance with the procedure established by this Federal Law.

Article 4. Principles of external state audit (control) carried out by the Accounts Chamber

The Accounts Chamber carries out an external state audit (control) based on the principles of legality, efficiency, objectivity, independence, openness and publicity.

Article 5. Tasks of the Accounts Chamber

The tasks of the Accounts Chamber are:

1) organizing and exercising control over the targeted and effective use of federal budget funds, budgets of state off-budget funds;

2) audit of the feasibility and effectiveness of achieving the strategic goals of the socio-economic development of the Russian Federation;

3) determining the effectiveness and compliance with the regulatory legal acts of the Russian Federation of the procedure for the formation, management and disposal of federal and other resources within the competence of the Accounts Chamber, including for the purposes strategic planning socio-economic development of the Russian Federation;

4) analysis of identified shortcomings and violations in the process of formation, management and disposal of federal and other resources within the competence of the Accounts Chamber, development of proposals for their elimination, as well as for improving the budget process as a whole within the competence;

5) development of opportunities and methods for auditing (controlling) the effectiveness and compliance with the regulatory legal acts of the Russian Federation of the procedure for the formation, management and disposal of federal and other resources within the competence of the Accounts Chamber, including the selection and evaluation of key national indicators and indicators of the socio-economic development of the Russian Federation;

6) assessing the effectiveness of providing tax and other benefits and benefits, budget loans at the expense of the federal budget, as well as assessing the legality of providing state guarantees and guarantees or securing the fulfillment of obligations in other ways for transactions made by legal entities and individual entrepreneurs at the expense of federal and other resources , within the competence of the Accounts Chamber;

7) determining the reliability of the budget reporting of the chief administrators of the federal budget and the budgets of the state off-budget funds of the Russian Federation and the annual report on the execution of the federal budget, the budgets of the state off-budget funds of the Russian Federation;

8) control over the legality and timeliness of the movement of funds from the federal budget and funds from state off-budget funds in the Central Bank of the Russian Federation, authorized banks and other credit organizations of the Russian Federation;

9) ensuring, within its competence, measures to combat corruption.

Chapter 2. Composition and structure of the Accounts Chamber

Article 6. Composition of the Accounts Chamber

The Accounts Chamber is formed as part of the Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber, apparatus of the Accounts Chamber.

Article 7. Chairman of the Accounts Chamber

1. The Chairman of the Accounts Chamber is appointed by the State Duma for a period of six years upon the proposal of the President of the Russian Federation. The same person cannot hold the position of the Chairman of the Accounts Chamber for more than two consecutive terms.

2. Candidates for appointment to the position of Chairman of the Accounts Chamber are submitted to the President of the Russian Federation by the Council of the State Duma on proposals from fractions in the State Duma. At least three candidates for the post of Chairman of the Accounts Chamber shall be submitted to the President of the Russian Federation. The President of the Russian Federation selects one of the nominated candidates and submits it to the State Duma for appointment to the post of Chairman of the Accounts Chamber. If none of the submitted candidates is supported by the President of the Russian Federation, he has the right to nominate another candidate and submit it to the State Duma for appointment to the post of Chairman of the Accounts Chamber.

3. The resolution on the appointment of the Chairman of the Accounts Chamber is adopted by the State Duma by a majority vote of the total number of deputies of the State Duma.

4. The Chairman of the Accounts Chamber may be a citizen of the Russian Federation who does not have the citizenship of a foreign state or a residence permit or other document confirming the right to permanent residence of a citizen of the Russian Federation in the territory of a foreign state, who has a higher education and at least five years of work experience in the field of public management, state control (audit), economics, finance, jurisprudence.

5. The Chairman of the Accounts Chamber cannot be related to the President of the Russian Federation, the Chairman of the Federation Council, the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, the Chairman of the Constitutional Court of the Russian Federation, the Chairman of the Supreme Court of the Russian Federation, the Chairman of the Supreme Arbitration Court of the Russian Federation, the Head of the Administration President of the Russian Federation, Prosecutor General of the Russian Federation, Chairman of the Investigative Committee of the Russian Federation.

6. Chairman of the Accounts Chamber:

1) manages the activities of the Accounts Chamber and organizes its work in accordance with the legislation of the Russian Federation, the Rules of the Accounts Chamber, represents the Accounts Chamber within the country and abroad;

2) submit to the Federation Council and the State Duma, together with the Deputy Chairman of the Accounts Chamber, reports on the work of the Accounts Chamber.

7. The Chairman of the Accounts Chamber cannot be a deputy of the State Duma, a member of the Federation Council or a member of the Government of the Russian Federation. At the same time, the Chairman of the Accounts Chamber has the right to take part in meetings of the Federation Council and the State Duma, their committees and commissions, the Government of the Russian Federation, the Presidium of the Government of the Russian Federation.

8. The Chairman of the Accounts Chamber is early dismissed by the decision of the State Duma in the event of:

1) violation by him of the legislation of the Russian Federation or committing abuses in his service, if the majority of the total number of deputies of the State Duma votes for such a decision;

9. Decision on early release from the position of the Chairman of the Accounts Chamber is formalized by a resolution of the State Duma on the proposal of the President of the Russian Federation.

Article 8. Deputy Chairman of the Accounts Chamber

1. The Deputy Chairman of the Accounts Chamber is appointed to the position by the Federation Council for a period of six years on the proposal of the President of the Russian Federation. The same person cannot hold the position of Deputy Chairman of the Accounts Chamber for more than two consecutive terms.

2. Candidates for appointment to the position of Deputy Chairman of the Accounts Chamber are submitted to the President of the Russian Federation by the Council of the Chamber of the Federation Council on proposals from committees of the Federation Council. At least three candidates for the position of Deputy Chairman of the Accounts Chamber are submitted to the President of the Russian Federation. The President of the Russian Federation selects one of the candidates submitted and submits it to the Federation Council for appointment to the position of Deputy Chairman of the Accounts Chamber. If none of the submitted candidates is supported by the President of the Russian Federation, he has the right to nominate another candidate and submit it to the Federation Council for appointment to the post of Deputy Chairman of the Accounts Chamber.

3. The resolution on the appointment of the Deputy Chairman of the Accounts Chamber is adopted by a majority vote of the total number of members of the Federation Council.

4. The Deputy Chairman of the Accounts Chamber may be a citizen of the Russian Federation who does not have the citizenship of a foreign state or a residence permit or other document confirming the right to permanent residence of a citizen of the Russian Federation in the territory of a foreign state, who has a higher education and at least five years of experience in the field of public administration, state control (audit), economics, finance, jurisprudence.

5. The Deputy Chairman of the Accounts Chamber cannot be related to the President of the Russian Federation, the Chairman of the Federation Council, the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, the Chairman of the Constitutional Court of the Russian Federation, the Chairman of the Supreme Court of the Russian Federation, the Chairman of the Supreme Arbitration Court of the Russian Federation, the Head Administration of the President of the Russian Federation, Prosecutor General of the Russian Federation, Chairman of the Investigative Committee of the Russian Federation, Chairman of the Accounts Chamber.

6. The Deputy Chairman of the Accounts Chamber performs official duties in accordance with the Regulations of the Accounts Chamber, performs his functions in the absence of the Chairman of the Accounts Chamber, represents the Accounts Chamber within the country and abroad on behalf of the Chairman of the Accounts Chamber.

7. The Deputy Chairman of the Accounts Chamber cannot be a deputy of the State Duma, a member of the Federation Council or a member of the Government of the Russian Federation. At the same time, the Deputy Chairman of the Accounts Chamber has the right to take part in meetings of the Federation Council and the State Duma, their committees and commissions, the Government of the Russian Federation, and the Presidium of the Government of the Russian Federation.

8. The Deputy Chairman of the Accounts Chamber is early dismissed by the decision of the Federation Council in the event of:

1) he violates the legislation of the Russian Federation or commits abuses in his service, if a majority of the total number of members of the Federation Council votes for such a decision;

2) personal resignation letter;

3) recognition of him as incompetent by a court decision that has entered into legal force;

4) in connection with the loss of confidence in the cases provided for by the Federal Law of December 25, 2008 N 273-FZ "On Combating Corruption".

9. The decision on early dismissal of the Deputy Chairman of the Accounts Chamber is formalized by a resolution of the Federation Council on the proposal of the President of the Russian Federation.

Article 9. Auditors of the Accounts Chamber

1. The auditors of the Accounts Chamber are the officials who head the activities of the Accounts Chamber. The specific content of the activities of the Accounts Chamber, headed by the Auditor of the Accounts Chamber, is determined by the Regulations of the Accounts Chamber.

2. Citizens of the Russian Federation who do not have citizenship of a foreign state or a residence permit or other document confirming the right to permanent residence of a citizen of the Russian Federation in the territory of a foreign state, who have higher education and work experience of at least five years in the field of public administration, state control (audit), economics, finance, jurisprudence.

3. Auditors of the Accounts Chamber cannot be related to the President of the Russian Federation, the Chairman of the Federation Council, the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, the Chairman of the Constitutional Court of the Russian Federation, the Chairman of the Supreme Court of the Russian Federation, the Chairman of the Supreme Arbitration Court of the Russian Federation, the Head of the Administration President of the Russian Federation, Prosecutor General of the Russian Federation, Chairman of the Investigative Committee of the Russian Federation, Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber.

4. The Federation Council and the State Duma appoint six auditors of the Accounts Chamber for a period of six years on the proposal of the President of the Russian Federation. The same person may not hold the position of auditor of the Accounts Chamber for more than two consecutive terms.

5. Candidates for appointment to the position of auditor of the Accounts Chamber are submitted to the President of the Russian Federation by the Council of the State Duma on proposals from factions in the State Duma, and by the Council of the Chamber of the Federation Council on proposals from committees of the Federation Council. If any of the candidates submitted by the Council of the State Duma or the Council of the Chamber of the Federation Council is not supported by the President of the Russian Federation, he has the right to nominate another candidate and submit it to the State Duma or the Federation Council, respectively, for appointment to the position of auditor of the Accounts Chamber.

6. A resolution of the Federation Council on the appointment of an auditor of the Accounts Chamber shall be adopted by a majority vote of the total number of members of the Federation Council. The decision of the State Duma on the appointment of an auditor of the Accounts Chamber is adopted by a majority vote of the total number of deputies of the State Duma.

7. If a vacant position of an auditor of the Accounts Chamber appears, it must be filled within two months.

8. The auditors of the Accounts Chamber, within their competence, established by the Regulations of the Accounts Chamber, independently resolve all issues of organizing the activities of the areas they head and are responsible for its results.

9. Auditors of the Accounts Chamber have the right to attend meetings of the Federation Council and the State Duma, their committees and commissions, boards of federal executive bodies and other state bodies.

10. An auditor of the Accounts Chamber shall be early dismissed from office by the decision of the chamber of the Federal Assembly that appointed him, in the event of:

1) violation by him of the legislation of the Russian Federation or committing abuses in his service, if such a decision is voted for by a majority of the total number of members of the Federation Council or deputies of the State Duma, respectively;

2) personal resignation letter;

3) recognition of him as incompetent by a court decision that has entered into legal force;

4) in connection with the loss of confidence in the cases provided for by the Federal Law of December 25, 2008 N 273-FZ "On Combating Corruption".

11. The decision on early dismissal of the auditor of the Accounts Chamber shall be formalized by a resolution of the relevant chamber of the Federal Assembly on the proposal of the President of the Russian Federation.

Article 10

1. The Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber are not entitled to:

1) to hold other positions in public authorities and local self-government bodies;

2) engage in entrepreneurial activities personally or through authorized persons, participate in the management of economic entities, regardless of their organizational and legal forms;

3) engage in other paid activities, except for teaching, research and other creative activities. At the same time, teaching, scientific and other creative activities cannot be financed solely at the expense of funds of foreign states, international and foreign organizations, foreign citizens and stateless persons, unless otherwise provided by international treaties of the Russian Federation, the legislation of the Russian Federation or mutual agreements of federal bodies state authorities with state bodies of foreign states, international or foreign organizations;

4) to be attorneys or other representatives in cases of third parties in state authorities and local governments, unless otherwise provided by federal laws;

5) use for non-official purposes information, means of material, technical, financial and information support, intended only for official activities;

6) receive royalties for publications and speeches as the Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, Auditor of the Accounts Chamber;

7) receive in connection with the performance of official (official) duties, remuneration not provided for by the legislation of the Russian Federation (loans, cash and other remuneration, services, payment for entertainment, recreation, transportation costs) and gifts from individuals and legal entities. Gifts received in connection with protocol events, business trips and other official events are recognized as the property of the Russian Federation and transferred under the act to the Accounts Chamber. The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, the auditor of the Accounts Chamber, who has handed over a gift received by him in connection with a protocol event, on a business trip and with another official event, may redeem it in the manner established by the regulatory legal acts of the Russian Federation;

8) to accept, contrary to the established procedure, honorary and special titles, awards and other insignia (with the exception of scientific and sports) of foreign states, international organizations, political parties, other public associations and other organizations;

9) travel on official business trips outside the Russian Federation at the expense of individuals and legal entities, with the exception of business trips carried out in accordance with the legislation of the Russian Federation, by agreement of state bodies of the Russian Federation, state bodies of constituent entities of the Russian Federation or municipal bodies with state or municipal bodies of foreign states, international or foreign organizations;

10) be a member of management bodies, boards of trustees or supervisory boards, other bodies of foreign non-profit non-governmental organizations and their structural divisions operating on the territory of the Russian Federation, unless otherwise provided by international treaties of the Russian Federation, the legislation of the Russian Federation or mutual agreements of federal government bodies with state bodies of foreign states, international or foreign organizations;

11) join a political party during the period they exercise their powers. Upon appointment to the position of the Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber are obliged to suspend their membership in a political party, if any;

12) disclose or use, for purposes not related to the performance of official (official) duties, information classified in accordance with federal law as information of limited access, which became known to him in connection with the performance of official (official) duties.

2. The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, the auditors of the Accounts Chamber are required to provide information on their income, expenses, property and property obligations, as well as information on income, expenses, property and property obligations of their spouses (spouses) and minor children in the manner prescribed by the regulatory legal acts of the Russian Federation.

3. If the possession by the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, the Auditor of the Accounts Chamber of securities, shares (participatory interests, shares in the authorized (share) capital of organizations) leads or may lead to a conflict of interest, he is obliged to transfer his securities securities, shares (participatory interests, shares in the authorized (share) capital of organizations) in trust management in accordance with the civil legislation of the Russian Federation.

4. For non-compliance with the restrictions and obligations established by this article, the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, the Auditor of the Accounts Chamber shall be liable under federal constitutional laws, federal laws and other regulatory legal acts of the Russian Federation.

Article 11

1. To consider the issues of planning and organizing the work of the Accounts Chamber, methodological and methodological support for the activities of the Accounts Chamber, approval of the standards of the Accounts Chamber, general requirements for standards of external state and municipal audit (control), reports, other documents based on the results of control and expert-analytical activities , as well as information messages sent to the Federation Council and the State Duma, the Board of the Accounts Chamber is formed. The Collegium of the Accounts Chamber includes the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber, and the head of the Accounts Chamber apparatus with an advisory vote.

2. The meetings of the Collegium of the Accounts Chamber may be attended by chairmen of committees and commissions of the Federation Council and the State Duma, members of the Government of the Russian Federation, as well as other persons by decision of the Chairman of the Accounts Chamber.

3. A member or a group of members of the Board of the Accounts Chamber who disagrees with its decision may, within three days, submit to the Chairman of the Accounts Chamber a dissenting opinion, which is attached to the decision of the Board of the Accounts Chamber and is subject to publication together with him.

Article 12

1. The Office of the Accounts Chamber consists of inspectors and other employees. The structure of the apparatus of the Accounts Chamber includes the management of the apparatus and structural subdivisions of the apparatus.

2. The official duties of the inspectors of the Accounts Chamber include the direct implementation of external state audit (control) within the competence of the Accounts Chamber.

3. The rights, duties and responsibilities of inspectors and other employees of the apparatus of the Accounts Chamber, as well as the conditions for their performance of the state civil service are determined by this Federal Law, other federal laws and regulatory legal acts adopted in accordance with them, decisions of the Collegium of the Accounts Chamber, internal regulatory documents of the Accounts Chamber chambers.

Chapter 3. Content of activities and powers of the Accounts Chamber

Article 13. Functions of the Accounts Chamber

1. As part of the performance of its tasks, the Accounts Chamber performs the following functions:

1) implementation of external state financial control in the field of budget legal relations;

2) examination of draft federal laws on the federal budget and budgets of state off-budget funds of the Russian Federation for the next financial year and planning period, verification and analysis of the validity of their indicators, preparation and submission to the chambers of the Federal Assembly of opinions on draft federal laws on the federal budget and budgets of state off-budget funds Russian Federation;

3) examination of draft federal laws on amendments to federal laws on the federal budget and budgets of state off-budget funds of the Russian Federation, preparation and submission to the chambers of the Federal Assembly of opinions on draft federal laws on amendments to federal laws on the federal budget and budgets of state off-budget funds of the Russian Federation ;

4) external audit of the annual budget reporting of the chief administrators of federal budget funds, annual reports on the execution of the federal budget and the budget of a constituent entity of the Russian Federation within the competence established by the Budget Code of the Russian Federation, budgets of state off-budget funds of the Russian Federation;

5) conducting an audit of the budgets of the subjects of the Russian Federation and local budgets - recipients of interbudgetary transfers from the federal budget;

6) conducting an operational analysis of the execution and control over the organization of the execution of the federal budget in the current financial year;

7) preparation of proposals for the formation of a system of key national indicators (indicators) that determine the level and quality of the socio-economic development of the Russian Federation, as well as the choice of criteria and methods for their assessment;

8) assessment of the impact of internal and external conditions on the actual level of achievement of the goals of the socio-economic development of the Russian Federation;

9) assessment of the effectiveness of the formation, management and disposal of federal resources in order to ensure the security and socio-economic development of the Russian Federation;

10) conducting audits and thematic inspections at the location of the objects of audit (control) for individual sections (subsections), target items and types of expenditures of the federal budget and budgets of state non-budgetary funds;

11) examination of draft federal laws, other regulatory legal acts insofar as they relate to expenditure obligations of the Russian Federation, as well as state programs of the Russian Federation;

12) conducting an audit of financial settlement systems in order to promote the formation of an effective national payment system;

13) conducting an audit in the field of procurement of goods, works and services carried out by the objects of audit (control);

14) preparation of quarterly operational reports on the progress in the execution of the federal budget in the current financial year, their submission to the chambers of the Federal Assembly and the submission to the Chairman of the Government of the Russian Federation of an analytical note on the progress in the execution of the federal budget for the reporting period;

15) audit (control) of the state of the state internal and external debt of the Russian Federation, the debt of foreign states and (or) foreign legal entities to the Russian Federation, budget loans provided from the federal budget;

16) examination of international treaties of the Russian Federation, strategic planning documents of the Russian Federation, including state programs of the Russian Federation, interstate targeted programs in which the Russian Federation participates, and other documents affecting the formation, management and disposal of federal and other resources, as well as problems of budgetary and financial policy and improvement of the budgetary process in the Russian Federation within the competence of the Accounts Chamber;

17) at the request of the federal state body, the management body of the state non-budgetary fund, assistance in organizing the internal audit system, methodological and methodological assistance in the development of internal audit standards;

18) verification and analysis of the effectiveness of internal audit, carried out in the objects of external state audit (control);

19) systematic analysis of the results of ongoing control and expert-analytical activities;

20) interaction with the supreme bodies of state audit (control) of foreign states and their international associations on a bilateral and multilateral basis;

21) interaction with state control, law enforcement and other bodies, conclusion of cooperation agreements with them;

22) interaction with the control and accounting bodies of the constituent entities of the Russian Federation and municipalities, including on issues of external state audit (control), conclusion of cooperation agreements with them;

23) submit proposals to the Federation Council and the State Duma on improving legislation on issues within the competence of the Accounts Chamber;

24) regular submission to the chambers of the Federal Assembly of information on the results of ongoing control and expert-analytical activities;

25) ensuring the development and functioning of the information system in order to exchange information with other control and supervisory authorities, other state bodies, objects of audit (control);

26) other functions in accordance with federal laws.

2. The Accounts Chamber may not be entrusted with the performance of functions not provided for by federal laws.

Article 14. Powers of the Accounts Chamber

1. The Accounts Chamber has the following powers:

1) carries out control, expert-analytical, informational and other types of activities;

2) based on the results of control and expert-analytical measures, respectively, sends submissions, instructions, notifications on the application of budgetary coercive measures, information letters, as well as when identifying data indicating signs of corpus delicti, transfers the relevant materials to law enforcement;

3) receives, within the time limits established for the performance of its functions, information, documents and materials necessary for the implementation of external state audit (control), including the current state and departmental statistical or other reporting, and also generates proposals for the statistical work plan and requests data state statistics;

4) receives permanent access to federal state information systems necessary for the implementation of external state audit (control);

5) requests information on the composition of data of departmental information systems objects of audit (control);

6) involve state control, law enforcement and other bodies and their representatives, as well as on a contractual basis audit, research, expert and other institutions and organizations, individual specialists, experts, translators, to participate in the conduct of control and expert-analytical activities;

7) carries out, at the request of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities or legislative (representative) bodies of state power of the constituent entities of the Russian Federation and local governments, evaluates (analyzes) the activities of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities, gives conclusions on compliance the activities of these bodies to legislation on external state (municipal) financial control and recommendations for improving its effectiveness;

8) organizes interaction with the control and accounting bodies of the constituent entities of the Russian Federation and municipalities, including on the issues of planning and conducting joint and parallel control and expert-analytical activities in the territories of the respective constituent entities of the Russian Federation and municipalities;

9) provides organizational, legal, informational, methodological and other assistance to the control and accounting bodies of the constituent entities of the Russian Federation and municipalities, assists in professional training, retraining and advanced training of employees of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities;

10) analyzes and forms proposals on the composition of macroeconomic and other key indicators (indicators) of the socio-economic development of the Russian Federation, as well as criteria and methods for their evaluation;

11) exercise other powers in accordance with this Federal Law and other federal laws.

2. Creation, reorganization and liquidation of scientific and other institutions (organizations) necessary to ensure the activities of the Accounts Chamber are carried out by decision of the Chairman of the Accounts Chamber in accordance with the legislation of the Russian Federation.

3. Control and expert-analytical activities are carried out by conducting control and expert-analytical activities in the form of a preliminary audit, operational analysis and control and subsequent audit (control) in accordance with the standards of external state audit (control) approved by the Accounts Chamber.

4. Control and expert-analytical activities are carried out in the form of a financial audit (control), performance audit, strategic audit, other types of audit (control) in accordance with the standards of external state audit (control) approved by the Accounts Chamber.

5. Financial audit (control) is used for the purpose of documentary verification of the reliability of financial transactions, budgetary accounting, budgetary and other reporting, targeted use of federal and other resources within the competence of the Accounts Chamber, audits of financial and other activities of the objects of audit (control). When conducting a financial audit (control), within the competence of the Accounts Chamber, compliance with the budgetary legislation of the Russian Federation, as well as regulatory legal acts regulating budgetary legal relations, is checked.

6. Performance audit is used to determine the effectiveness of the use of federal and other resources within the competence of the Accounts Chamber received by the objects of audit (control) to achieve the planned goals, solve the socio-economic tasks of the development of the Russian Federation and perform the functions assigned to it.

7. Strategic audit is used to assess the feasibility, risks and consequences of the results of the implementation of the strategic goals of ensuring the security and socio-economic development of the Russian Federation. The final (target) and achieved (current) values ​​of key national indicators, reflecting the degree and quality of the implementation of socio-economic effects and the cumulative effects of the socio-economic development of the Russian Federation, are subject to assessment.

8. An audit of state programs of the Russian Federation (federal targeted programs) is used to assess the quality of their formation and implementation in terms of:

1) compliance of the course and results of their implementation with the specified requirements;

2) validity and compliance with the schedules for the implementation of individual stages of work and information about resource provision;

3) correlation of results with expended federal resources.

9. Evaluation of high-risk federal innovation projects is carried out on the basis of an analysis of the effectiveness of the implementation of a set of projects with similar goals and characteristics.

10. An audit of state and international investment projects is carried out in order to assess the validity of the volumes and timing of capital investments (investments), as well as to assess the results of actions and the effectiveness of investments of federal and other resources within the competence of the Accounts Chamber.

11. The audit of federal information systems and projects is carried out taking into account the requirements of the relevant international standards and the standards of the Russian Federation.

12. An audit in the field of procurement of goods, works and services carried out by the objects of audit (control) is carried out in order to assess the validity of planning the procurement of goods, works and services for state needs, the feasibility and effectiveness of these procurements. Compliance with the terms of contracts in terms of terms, volume, price of contracts, quantity and quality of purchased goods, works, services, as well as the pricing procedure and the effectiveness of the contract management system are subject to assessment.

Article 15

1. The Accounts Chamber carries out an external state audit (control) in relation to federal state bodies (including their offices), bodies of state non-budgetary funds, the Central Bank of the Russian Federation, federal state institutions, federal state unitary enterprises, state corporations and state companies, economic partnerships and companies with the participation of the Russian Federation in their authorized (share) capital.

2. The Accounts Chamber carries out an external state audit (control) in relation to state bodies of the constituent entities of the Russian Federation (including their offices), local governments within the competence established by the Budget Code of the Russian Federation and this Federal Law.

3. The Accounts Chamber carries out an external state financial audit (control) in relation to legal entities (except for those specified in part 1 of this article), individual entrepreneurs, individuals- producers of goods, works, services in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the federal budget, contracts on the use of federal property (management of federal property), contracts (agreements) on the provision of state guarantees of the Russian Federation, credit institutions that carry out certain operations with federal budget funds, in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the federal budget.

4. The Accounts Chamber carries out an external state audit (control) also in relation to other organizations. Carrying out control and expert-analytical measures in relation to other organizations is carried out in accordance with the instructions of the Federation Council and the State Duma, as well as the appeals of the President of the Russian Federation and the Government of the Russian Federation.

Article 16. Methods for carrying out the activities of the Accounts Chamber

1. Methods for the implementation of control and expert-analytical activities are verification, revision, analysis, examination, monitoring.

2. The audit is used for the purpose of documentary research of individual actions (operations) or a certain direction of the financial activity of the object of audit (control) for a certain period, specified in the decision to conduct an audit.

3. The audit is used for the purpose of a comprehensive audit of the activities of the object of audit (control), which is expressed in documentary and actual verification of the legality of committed financial and business transactions, reliability and correctness of their reflection in accounting (financial) and budget reporting.

4. The results of the audit, audits are drawn up in an act.

5. Analysis is used to study individual aspects, properties, constituent parts the subject and activities of the object of audit (control) and systematization of the results of the study.

6. The survey is used to analyze and assess the state of a certain area of ​​the subject and activities of the object of audit (control).

7. The results of the analysis, examinations are drawn up in the conclusion.

8. Monitoring is used to collect and analyze information about the subject and activities of the object of audit (control) on a systematic and regular basis.

9. The Accounts Chamber analyzes the results of the ongoing control measures, summarizes and investigates the causes and consequences of the identified deviations and violations in the process of formation and execution of income and expenditure of the federal budget, state off-budget funds.

10. Expert-analytical activities are carried out by conducting expert-analytical activities on topical issues of the financial system of the Russian Federation, the formation and execution of the federal budget, as well as by studying the causes and consequences of violations and shortcomings identified as a result of the expert-analytical activities.

11. The Accounts Chamber, within its competence, has the right to initiate before the subjects of the right of legislative initiative proposals on improving the budget legislation of the Russian Federation and developing the financial system of the Russian Federation, as well as to participate in the legislative activities of state bodies.

12. Information activity The Accounts Chamber is carried out by sending reports on the results of control measures to the chambers of the Federal Assembly, regularly providing information about its activities to the media, issuing a bulletin of the Accounts Chamber, submitting to the Federation Council and the State Duma an annual report on the work of the Accounts Chamber, approved by the Board of the Accounts Chamber and subject to mandatory publication .

13. Materials based on the results of control and expert-analytical measures related to the preservation of state secrets are submitted to the chambers of the Federal Assembly in accordance with the legislation of the Russian Federation.

Article 17. Control and expert-analytical activities of the Accounts Chamber

1. Control and expert-analytical activities are carried out in accordance with the programs approved in the prescribed manner.

2. According to the results of control and expert-analytical activities, reports are drawn up, for the reliability of which the members of the Collegium of the Accounts Chamber are personally responsible.

3. Reports on the results of control and expert-analytical activities are submitted for consideration by the Collegium of the Accounts Chamber by the members of the Collegium responsible for their implementation. Based on the results of their consideration, the Board of the Accounts Chamber makes a decision, which is signed by the chairman of the meeting of the Board of the Accounts Chamber.

4. When submitting reports on the results of control and expert-analytical activities to the chambers of the Federal Assembly, the dissenting opinion of the members of the Collegium of the Accounts Chamber shall be announced without fail. If the Chairman of the Accounts Chamber or the Deputy Chairman of the Accounts Chamber speaks with a dissenting opinion, they are given the floor for a co-report.

5. The Accounts Chamber informs the Federation Council and the State Duma about the results of the control and expert-analytical activities carried out, brings them to the attention of the heads of the relevant federal executive bodies, other state bodies, local governments, organizations and institutions.

6. The Accounts Chamber informs the Federation Council and the State Duma about the damage caused to the state and about revealed violations of normative legal acts, and if there is data indicating signs of corpus delicti, it transfers the relevant materials to law enforcement agencies.

7. Law enforcement agencies are obliged to provide the Accounts Chamber with information on the progress of consideration and decisions taken according to the materials submitted by the Accounts Chamber.

Article 18

1. The Accounts Chamber carries out a preliminary audit of the formation of the federal budget and the budgets of state off-budget funds of the Russian Federation in order to establish their compliance with the legislation of the Russian Federation, as well as to determine the validity of the indicators of draft budgets.

2. As part of the preliminary audit of the formation of the federal budget and the budgets of state non-budgetary funds of the Russian Federation, the Accounts Chamber carries out a set of expert-analytical and control measures, verification and analysis of the validity of indicators of federal budget projects and budgets of state non-budgetary funds of the Russian Federation, the availability and status of the regulatory methodological framework for their formation, evaluation of projects of the federal budget and budgets of state non-budgetary funds of the Russian Federation as instruments of the socio-economic policy of the state, their compliance with the provisions of the messages of the President of the Russian Federation and other program documents, assessment of the quality of forecasting federal budget revenues, the use of budgetary funds, investment and debt policy, and as well as the effectiveness of interbudgetary relations.

3. The Accounts Chamber prepares opinions on draft federal laws on the federal budget and the budgets of state off-budget funds of the Russian Federation and submits them to the chambers of the Federal Assembly.

Article 19

1. In the process of executing the federal budget, the Accounts Chamber analyzes the completeness and timeliness of receipts of federal budget revenues, the cash execution of the federal budget in comparison with the approved indicators of the federal law on the federal budget, identifies deviations and violations, analyzes them, and makes proposals for their elimination.

2. The Accounts Chamber quarterly submits to the chambers of the Federal Assembly an operational report on the progress of the federal budget execution, which provides an analysis of data on revenues, expenditures and sources of financing the federal budget deficit.

3. The form of the operational report is approved by the State Duma in agreement with the Federation Council.

4. In order to ensure the timely collection and processing of information necessary for the preparation by the Accounts Chamber of quarterly operational reports on the implementation of the federal budget, the Russian Federation establishes mandatory financial reporting for all federal executive bodies, as well as organizations. The decision on the specific timing of the introduction and forms of these reports is taken by the Government of the Russian Federation on the proposal of the Accounts Chamber.

5. The data of the operational analysis of the course of execution of the federal budget and control over the organization of its execution in the current financial year are used in the planning of control and expert-analytical measures.

Article 20

1. The Accounts Chamber exercises follow-up control in the course of checking the implementation of federal laws on the federal budget and the budgets of state non-budgetary funds of the Russian Federation for the reporting financial year in order to determine whether the actual indicators of budget execution correspond to those approved by the relevant laws on the budget, the completeness and timeliness of the implementation of budget indicators, in the course of an external audit of annual reports on the execution of the federal budget and the budgets of state non-budgetary funds of the Russian Federation, budgetary reporting of the chief administrators of federal budget funds in order to establish the legality of budget execution, the reliability of accounting and reporting, the efficiency of the use of budget funds, as well as in the course of thematic audits.

2. The Accounts Chamber carries out a set of control and expert-analytical measures to verify the implementation of the federal law on the federal budget and the budgets of state off-budget funds of the Russian Federation in the reporting financial year.

3. The Accounts Chamber carries out an external audit of the annual budget reports of the chief administrators of federal budget funds and prepares conclusions on each chief administrator of federal budget funds. Conclusions on each chief administrator of federal budget funds are submitted to the State Duma and the Federation Council.

4. The Accounts Chamber carries out an external audit of the annual report on the execution of the federal budget and prepares an opinion on the annual report on the execution of the federal budget. The conclusion on the annual report on the execution of the federal budget is submitted to the State Duma and the Federation Council, and is also sent to the Government of the Russian Federation.

5. The Accounts Chamber checks the reports on the execution of the budgets of the state off-budget funds of the Russian Federation and prepares opinions on the reports on the execution of the budgets of the state off-budget funds of the Russian Federation.

6. Conclusions on reports on the execution of budgets of state off-budget funds of the Russian Federation are submitted to the State Duma and the Federation Council, and are also sent to the Government of the Russian Federation.

Article 21

The Accounts Chamber carries out state audit (control):

1) volumes and structure of the state internal and external debt of the Russian Federation, state internal and external borrowings;

2) repayment of the state internal and external debt of the Russian Federation and the costs of servicing it;

3) the effectiveness and compliance with the regulatory legal acts of the Russian Federation of the procedure for using state loans and credits from credit institutions, foreign states, international financial organizations, other subjects of international law, foreign legal entities;

4) efficiency and compliance with the regulatory legal acts of the Russian Federation of the procedure for granting and implementing state guarantees;

5) the effectiveness and compliance with the regulatory legal acts of the Russian Federation of the procedure for placing federal budget funds in banks and other credit organizations;

6) the effectiveness and compliance with the regulatory legal acts of the Russian Federation of the procedure for providing federal budget funds to foreign states and (or) foreign legal entities;

7) the volume and structure of the debt of foreign states and (or) foreign legal entities to the Russian Federation;

8) the effectiveness and compliance with the regulatory legal acts of the Russian Federation of the procedure for granting budget loans from the federal budget.

Article 22

The Accounts Chamber exercises control over the receipt of funds received by the federal budget:

1) from the disposal of federal property (including from its privatization, sale);

2) from the management of objects of federal property.

Article 23. External state audit (control) of the banking system

1. The Accounts Chamber carries out state audit (control):

1) the activities of the Central Bank of the Russian Federation, its structural subdivisions, other banks and non-bank credit organizations included in the banking system of the Russian Federation, in terms of servicing the federal budget and other federal funds;

2) activities of the Central Bank of the Russian Federation in servicing the public debt of the Russian Federation;

3) accounts and operations of the Central Bank of the Russian Federation, which are subject to the Law of the Russian Federation of July 21, 1993 N 5485-I "On State Secrets".

2. The Accounts Chamber carries out inspections of the financial and economic activities of the Central Bank of the Russian Federation, its structural subdivisions and institutions. These checks are carried out in accordance with the decisions of the State Duma, adopted on the basis of proposals from the National Banking Council.

Article 24

1. The Accounts Chamber conducts an examination and gives conclusions:

1) on issues of efficient use of budgetary funds, federal property and other resources;

2) on issues of budgetary and financial policy and improvement of the budgetary process in the Russian Federation within the competence;

3) on draft legislative and other regulatory legal acts and financial and economic justifications for them on budgetary and financial issues submitted for consideration by the State Duma;

4) on draft international treaties of the Russian Federation, entailing legal consequences for the federal budget;

5) according to the state programs of the Russian Federation (federal target programs).

2. On other issues within its competence, the Accounts Chamber prepares and submits opinions or written responses based on:

2) instructions of the Federation Council or the State Duma, formalized by the relevant resolutions;

4) requests from members of the Federation Council and deputies of the State Duma; requests from the Government of the Russian Federation;

3. The decision to consider the request and prepare an opinion is made by the Collegium of the Accounts Chamber. In case of refusal, the Chairman of the Accounts Chamber returns a request indicating the reasons for the refusal.

4. The conclusions of the Accounts Chamber cannot contain political assessments of decisions taken by state bodies on issues of their jurisdiction.

Article 25. Provision of information at the request of the Accounts Chamber

1. All objects of audit (control), their officials are obliged to provide in accordance with the established procedure the information, documents and materials necessary for carrying out control and expert-analytical activities, performing the tasks and functions of the Accounts Chamber.

2. Unlawful refusal to provide or evasion from providing information (documents, materials) to the Accounts Chamber (its official) necessary for the implementation of its activities, as well as the provision of deliberately false information, if these acts are committed by an official who is obliged to provide such information, entails responsibility, established by law Russian Federation.

Article 26. Presentation of the Accounts Chamber

1. Based on the results of the control measures taken, the Accounts Chamber has the right to send to state authorities, other state bodies, heads of objects of audit (control) submissions for taking measures to eliminate the identified violations and shortcomings, compensate for the damage caused to the state and bring to justice officials guilty of violation legislation of the Russian Federation.

2. The submissions of the Accounts Chamber are accepted by the Collegium of the Accounts Chamber.

3. The submission of the Accounts Chamber must contain information on the identified violations of the legislation of the Russian Federation and other regulatory legal acts and the requirement to take measures to eliminate them, as well as to eliminate the causes and conditions of such violations.

4. The submission of the Accounts Chamber must be considered within the period specified in the submission or, if the period is not specified, within 30 days from the date of its submission.

5. The Accounts Chamber shall be notified immediately of the measures taken as a result of consideration of the content of the submission.

Article 27

1. In case of detection during control measures of violations in the economic, financial, commercial and other activities of the objects of audit (control), causing damage to the state and requiring immediate suppression in this regard, as well as in cases of non-fulfillment of the submissions of the Accounts Chamber, non-compliance with the deadlines for their consideration, creating obstacles for conducting control and expert-analytical activities The Accounts Chamber has the right to send mandatory instructions to officials of the objects of audit (control).

2. Orders of the Accounts Chamber to heads of federal executive bodies, members of the Government of the Russian Federation, as well as heads of executive bodies of constituent entities of the Russian Federation are adopted by the Collegium of the Accounts Chamber and signed by the Chairman of the Accounts Chamber or the Deputy Chairman of the Accounts Chamber.

3. The prescription of the Accounts Chamber must contain an indication of the specific violations committed and the specific grounds for issuing the prescription.

4. In case of repeated non-fulfillment or improper fulfillment of the instructions of the Accounts Chamber, the Collegium of the Accounts Chamber may, in agreement with the State Duma, decide to suspend all types of financial payment and settlement transactions on the accounts of the objects of audit (control).

5. The Collegium of the Accounts Chamber may cancel or amend the order. The order may be challenged in court.

Article 28

1. If budgetary violations are revealed during the control measure, the Accounts Chamber sends a notification on the application of budgetary coercive measures.

2. Notification of the Accounts Chamber on the application of budgetary coercive measures shall be sent to the body authorized in accordance with the legislation of the Russian Federation to make decisions on the application of budgetary coercive measures.

3. Notification of the Accounts Chamber is accepted by the Collegium of the Accounts Chamber and signed by the Chairman of the Accounts Chamber or the Deputy Chairman of the Accounts Chamber.

Article 29

1. The Accounts Chamber has the right to conduct inspections and analysis of the work and reporting of internal audit units in the objects of external state audit (control), compliance with the requirements of internal audit standards.

2. Based on the results of inspections and analysis, the Accounts Chamber may send recommendations for improving internal audit.

Article 30. Interaction of the Accounts Chamber with other bodies and organizations

The control bodies of the President of the Russian Federation and the Government of the Russian Federation, state security bodies, law enforcement agencies, control and accounting bodies of the constituent entities of the Russian Federation and municipalities, the Central Bank of the Russian Federation, financial authorities, tax authorities and other state bodies, internal audit units are obliged to assist the activities of the Accounts Chamber, to provide, at its request, the information necessary for the performance of its tasks and functions.

Article 31

1. The Accounts Chamber, in accordance with the legislation of the Russian Federation, informs the state authorities and the public about the results of its activities.

2. The annual report on the work of the Accounts Chamber is submitted to the Federation Council and the State Duma and is subject to mandatory publication.

3. Materials based on the results of inspections related to the preservation of state secrets, submitted to the chambers of the Federal Assembly, are considered at closed sessions.

4. The Accounts Chamber, in accordance with the legislation of the Russian Federation, provides information about its activities to the media, including through its official information printed publications, the official website on the Internet information and telecommunications network, and other network resources.

5. The Accounts Chamber publishes the Bulletin of the Accounts Chamber, which is its official information publication. The Accounts Chamber may create mass media in accordance with the procedure established by the legislation of the Russian Federation.

Chapter 4. Organization of the activities of the Accounts Chamber

Article 32

1. Issues of the activities of the Accounts Chamber, the distribution of duties between the auditors of the Accounts Chamber, the content of the areas of activity headed by the auditors of the Accounts Chamber, the functions and interaction of structural divisions of the apparatus of the Accounts Chamber, the procedure for doing business are determined by the Regulations of the Accounts Chamber.

2. The decision to approve the Rules of the Accounts Chamber, as well as to introduce amendments and additions to it, is made by the Collegium of the Accounts Chamber at the joint proposal of the Chairman of the Accounts Chamber and the Deputy Chairman of the Accounts Chamber.

Article 33. Planning of the work of the Accounts Chamber

1. The Accounts Chamber organizes its work on the basis of the main activities of the Accounts Chamber, annual plans, research and development plans for the needs of the Accounts Chamber, which are formed based on the need to ensure the fulfillment of its tasks, functions and powers.

2. Planning of the activities of the Accounts Chamber is carried out in order to facilitate the implementation of strategic planning documents for the development of the Russian Federation.

3. Planning should ensure the balance and complexity of the activities of strategic audit, performance audit and financial audit (control), as well as take into account the relationship between achieving the goals of strategic audit based on the results of performance audit activities based on financial audit (control) data.

4. Implementation of the plans of the Accounts Chamber should take into account the sequence of evaluation of the results of financial audit (control), performance audit and strategic audit.

5. Planning is carried out taking into account the standards and methodological documents developed by the Accounts Chamber.

6. Requests from the President of the Russian Federation, committees and commissions of the chambers of the Federal Assembly, members of the Federation Council and deputies of the State Duma, the Government of the Russian Federation, federal state authorities and state authorities of the constituent entities of the Russian Federation are subject to mandatory consideration when forming the work plans of the Accounts Chamber.

7. Control and expert-analytical activities carried out on the basis of resolutions of the Federation Council and resolutions of the State Duma at the request of at least one fifth of the total number of members of the Federation Council or deputies of the State Duma, based on decisions of the Board of the Accounts Chamber, are subject to inclusion in the annual work plan of the Accounts Chamber .

8. Control and expert-analytical activities not included in the annual work plan of the Accounts Chamber are not carried out.

Article 34. Compulsory state insurance of employees of the Accounts Chamber

1. The life and health of an official of the Accounts Chamber (hereinafter also referred to as the insured person) who, in connection with his official activities, performs functions, the performance of which may involve encroachments on his safety, are subject to compulsory state insurance at the expense of the federal budget in an amount equal to 180 times the size of the average monthly monetary remuneration, the average monthly salary (average monthly wages) an official of the Accounts Chamber.

2. The list of officials of the Accounts Chamber, performing functions in connection with their official activities, the performance of which may involve encroachments on their safety, is approved by the Collegium of the Accounts Chamber on the proposal of the Chairman of the Accounts Chamber.

3. If the life and health of the insured persons, with the exception of the grounds provided for by this Federal Law, are subject to compulsory state insurance in accordance with other federal laws, then the said insured persons or their heirs under the compulsory state insurance of the life and health of the insured persons (hereinafter referred to as the compulsory state insurance) sums insured are paid only on one basis of their choice.

4. The amount of insurance premium ( insurance premium) for compulsory state insurance cannot exceed 2 percent of the monetary compensation fund, the payroll fund of insured persons.

5. Expenses of the insurer on compulsory state insurance for the implementation of compulsory state insurance, subject to reimbursement by the Accounts Chamber, may not exceed 5 percent of the insurance premium (insurance fee).

6. Insurers for compulsory state insurance (hereinafter referred to as insurers) may be insurance companies established in accordance with the legislation of the Russian Federation for the purpose of carrying out insurance, reinsurance, having licenses for carrying out compulsory state insurance and having concluded a contract of compulsory state insurance with the Accounts Chamber.

7. Insurers are selected in the manner prescribed by the legislation of the Russian Federation on the placement of orders for the supply of goods, performance of work, provision of services for state and municipal needs.

8. Sums insured are paid by insurers in the following cases and amounts:

1) in case of death (death) of the insured person during the period of work (service), performance of powers or within one year after dismissal from office, dismissal, if the death (death) occurred as a result of bodily injury or other harm to health in connection with his official activities - to heirs in the amount of the sum insured specified in part 1 of this article;

2) in the event that the insured person is found to be disabled during the period of work (service) or within one year after dismissal from office, if the disability has occurred as a result of inflicting bodily injuries or other harm to health in connection with his official activities, - in the amount equal to 36- a multiple of the average monthly monetary remuneration, the average monthly allowance (average monthly salary) of the person whose health was harmed;

3) in case of infliction on the insured person in connection with his official activities during the period of work (service) or within one year after dismissal from office of bodily injury or other harm to health that did not result in the establishment of a disability for the insured person - in an amount equal to 12 times the amount of the average monthly monetary remuneration, the average monthly allowance (average monthly salary) of the person whose health was harmed.

9. If, in accordance with the legislation of the Russian Federation, several grounds for the payment of sums insured under compulsory state insurance arise simultaneously in the cases established by this article, the sums insured shall be paid on one ground at the choice of the recipient.

10. The grounds for refusing to pay the sums insured provided for by this Article shall be the absence of a connection established by the court between the death (death) of the insured person or infliction of bodily harm on him with official activities.

11. Other conditions of compulsory state insurance of an official of the Accounts Chamber specified in part 1 of this article are determined by the insurance contract between the Accounts Chamber and the insurance organization, which includes, among other things, provisions on the amount of the insurance rate, the term of the contract, the term and procedure for paying the insurance premium (insurance contribution), rights, duties and responsibilities of the insured and the insurer.

Article 35. Standards of the Accounts Chamber

1. The Accounts Chamber independently develops and approves in the prescribed manner the standards of the Accounts Chamber - internal regulations defining the characteristics, rules and procedures for planning, organizing and implementing various kinds activities of the Accounts Chamber and (or) requirements for their results.

2. Standards of the Accounts Chamber are binding on all officials and other employees of the Accounts Chamber.

3. The Accounts Chamber has two types of standards: standards for organizing the activities of the Accounts Chamber and standards for external state audit (control) carried out by the Accounts Chamber.

4. The standards for organizing the activities of the Accounts Chamber determine the characteristics, rules and procedures for organizing and implementing methodological support in the Accounts Chamber, work planning, preparing reports, interaction with other control bodies and other types of internal activities of the Accounts Chamber.

5. The standards of external state audit (control) carried out by the Accounts Chamber determine General requirements, characteristics, rules and procedures for the implementation by the Accounts Chamber of control and expert-analytical activities.

6. In order to exercise the assigned powers, the Accounts Chamber develops and approves in the prescribed manner the general requirements for the standards of external state and municipal audit (control) for the implementation of control and expert-analytical activities by the control and accounting bodies of the constituent entities of the Russian Federation and municipalities.

7. General requirements for the standards of external state and municipal audit (control) determine the requirements for the structure, content, procedure for their development and approval. The analysis of their compliance is carried out by the Accounts Chamber at the request of the control and accounting authorities of the constituent entities of the Russian Federation and municipalities.

8. When preparing standards for organizing the activities of the Accounts Chamber, standards for external state audit (control), general requirements for standards for external state and municipal audit (control) for conducting control and expert-analytical activities, control and accounting bodies of the constituent entities of the Russian Federation and municipalities take into account international standards in the field of state financial control, audit and financial reporting.

9. The standards for organizing the activities of the Accounts Chamber, the standards for external state audit (control) carried out by the Accounts Chamber, as well as the general requirements for the standards of external state and municipal audit (control) are approved by the Collegium of the Accounts Chamber.

Article 36

1. When conducting control measures, inspectors of the Accounts Chamber participating in the control measure shall have the right to:

1) freely visit the territories and premises of the objects of audit (control), have access to their documents and materials, inspect any production, storage, trade and other premises, unless otherwise provided by the legislation of the Russian Federation;

2) in case of detection of forgeries, forgeries, theft, abuse and, if necessary, suppression of these illegal actions, seize the necessary documents and materials, taking into account the restrictions established by the legislation of the Russian Federation, leaving the act of seizure and copies or an inventory of the seized documents in the relevant cases, and in case of detection data indicating signs of crimes, seal cash desks, cash and office premises, warehouses and archives;

3) within its competence, send requests to officials of federal executive bodies and their structural subdivisions, state authorities and state bodies of constituent entities of the Russian Federation, bodies of state non-budgetary funds, local government bodies and municipal bodies, organizations;

4) within its competence to demand from the heads and other officials of the objects of audit (control) the submission of written explanations on the facts of violations identified during the conduct of control measures, as well as the necessary copies of documents certified in the prescribed manner;

5) draw up acts on the facts of non-provision or untimely provision by officials of the objects of audit (control) of documents and materials requested during the conduct of control measures;

6) within its competence, get acquainted with all the necessary documents related to the financial and economic activities of the objects of audit (control), including, in the prescribed manner, with documents containing state, official, commercial and other secrets protected by law;

7) get acquainted with information related to the financial and economic activities of the objects of audit (control) and stored in electronic form in the databases of objects of audit (control), including, in the prescribed manner, with information containing state, official, commercial and other secrets protected by law ;

8) get acquainted with the technical documentation for electronic databases;

9) draw up protocols on administrative offenses in cases provided for by the legislation of the Russian Federation.

2. When conducting control measures, inspectors and other employees of the apparatus of the Accounts Chamber participating in the control event, in the event of sealing cash desks, cash and office premises, warehouses and archives, seizing required documents and materials in the case provided for in clause 2 of part 1 of this article, must immediately (within 24 hours) notify the Auditor of the Accounts Chamber about this. The procedure and form of notification are approved in accordance with the procedure established by the Accounts Chamber.

3. Heads of objects of audit (control) are obliged to create normal conditions for the work of inspectors and other employees of the apparatus of the Accounts Chamber participating in control measures, provide them with the necessary premises, means of transport and communications, and provide technical services.

4. Inspectors and other employees of the Office of the Accounts Chamber are not entitled to interfere in the operational and economic activities of the objects of audit (control), as well as disclose the information received, publicize their conclusions until the Collegium of the Accounts Chamber makes an appropriate decision.

5. Members of the Collegium, inspectors and other employees of the Office of the Accounts Chamber are obliged to keep state, official, commercial and other secrets protected by law, which became known to them during the audit (control) control and expert-analytical activities, to objectively conduct control and expert-analytical activities and accurately reflect their results.

6. Members of the Board, inspectors, other employees of the Office of the Accounts Chamber, as well as specialists involved in the work can use the data obtained only when performing work assigned by the Accounts Chamber.

7. Inspectors and other employees of the Office of the Accounts Chamber shall be responsible in accordance with the legislation of the Russian Federation for the reliability and objectivity of the results of their control and expert-analytical activities, submitted to state bodies or made public, as well as for the disclosure of state and other secrets protected by law.

Article 37

The requirements of inspectors, other employees of the apparatus of the Accounts Chamber, related to the performance of their official duties when conducting control and expert-analytical activities, are mandatory for state authorities, other state bodies, as well as for organizations and institutions, regardless of their subordination and form of ownership.

Article 38. International Relations of the Accounts Chamber

The Accounts Chamber, within its competence, communicates with the relevant authorities of other states and international organizations, cooperates with them, concludes agreements on issues within its competence, participates in the development of international treaties of the Russian Federation, conducts control and expert-analytical activities jointly or in parallel with supreme audit institutions other states, participates in the work of international audit organizations and audits of international organizations.

Chapter 5. Ensuring the activities of the Accounts Chamber

Article 39

1. The Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber may not be detained, arrested, or prosecuted without the consent of the chamber of the Federal Assembly that appointed them to the position in the Accounts Chamber.

2. A criminal case against the Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber can only be initiated by the Chairman of the Investigative Committee of the Russian Federation.

3. An inspector of the Accounts Chamber in the performance of his official duties cannot be held criminally liable without the consent of the Collegium of the Accounts Chamber.

4. Influencing a member of the Board, an inspector, another employee of the apparatus of the Accounts Chamber in order to prevent them from performing their official duties or to achieve a decision in someone's favor, violent actions, insults, and slander entail liability established by the legislation of the Russian Federation.

5. The Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber, inspectors and other employees of the apparatus of the Accounts Chamber have guarantees of professional independence.

Article 40

1. The state takes the necessary measures for the material and social security of the members of the Board of the Accounts Chamber, inspectors and other employees of the apparatus of the Accounts Chamber.

2. The official salaries of inspectors of the Accounts Chamber are set at 20 percent higher than the corresponding salaries of employees of the Administration of the Government of the Russian Federation. Official salaries of other employees of the Office of the Accounts Chamber are set at the level of official salaries of employees of the Office of the Government of the Russian Federation.

3. Increases in official salaries of employees of the Accounts Chamber are established in the manner and in the amounts determined for employees of the Administration of the Government of the Russian Federation.

4. The Chairman of the Accounts Chamber is given a monetary reward and a monetary incentive to him in the amount of the monetary reward of the First Deputy Chairman of the Government of the Russian Federation and a monetary incentive to him.

5. The Deputy Chairman of the Accounts Chamber is given a monetary reward and a monetary incentive to him in the amount of the monetary remuneration of the Deputy Chairman of the Government of the Russian Federation and a monetary incentive to him.

6. An auditor of the Accounts Chamber shall be provided with a monetary remuneration and a monetary incentive for him in the amount of the federal minister's monetary remuneration and a monetary incentive for him.

7. Employees of the Accounts Chamber are subject to the procedure for medical, sanatorium-and-spa, household and transport services established for employees of the Administration of the Government of the Russian Federation.

8. Medical and welfare services for the Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber and auditors of the Accounts Chamber are established at the level of service for the relevant officials of the Government of the Russian Federation.

9. Employees of the Office of the Accounts Chamber, who are federal state civil servants, may be granted the right to a one-time subsidy for the purchase of residential premises once for the entire period of civil service in the manner and under the conditions established by the Government of the Russian Federation for the provision of a one-time subsidy for the acquisition of residential premises by the federal state civil servants. The one-time subsidy is provided at the expense of budgetary appropriations provided for by the Accounts Chamber.

Article 41. Financial support for the activities of the Accounts Chamber

1. Financial support for the activities of the Accounts Chamber is carried out to the extent that allows to ensure the possibility of exercising the powers assigned to it.

2. Budget appropriations for the activities of the Accounts Chamber are provided for in the federal law on the federal budget for the next financial year and planning period. The indicated budget appropriations may be changed in the course of consideration of the draft federal law on the federal budget (on introducing amendments to the federal law on the federal budget) only with the consent of the Federal Assembly.

3. Control over the use of federal budget funds by the Accounts Chamber is carried out on the basis of decisions of the President of the Russian Federation, resolutions of the Federation Council and (or) resolutions of the State Duma.

Article 42

Recognize invalid:

1) Federal Law No. 4-FZ of January 11, 1995 "On the Accounts Chamber of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1995, No. 3, Art. 167);

2) Article 98 of Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, No. 28, Art. 2790);

3) Article 7 of the Federal Law of June 30, 2003 N 86-FZ "On the introduction of amendments and additions to certain legislative acts of the Russian Federation, the recognition of certain legislative acts of the Russian Federation as invalid, the provision of certain guarantees to employees of internal affairs bodies, bodies for controlling turnover narcotic drugs and psychotropic substances and the abolished federal bodies of the tax police in connection with the implementation of measures to improve public administration" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, No. 27, art. 2700);

4) Article 25 of the Federal Law of June 29, 2004 N 58-FZ "On Amendments to Certain Legislative Acts of the Russian Federation and Recognizing as Invalid Certain Legislative Acts of the Russian Federation in Connection with the Implementation of Measures to Improve Public Administration" (Collection of Legislation of the Russian Federation, 2004, No. 27, article 2711);

5) Federal Law No. 101-FZ of August 14, 2004 "On Amendments to Article 29 of the Federal Law "On the Accounts Chamber of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2004, No. 33, Art. 3370);

6) Federal Law No. 145-FZ of December 1, 2004 "On Amendments to the Federal Law "On the Accounts Chamber of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2004, No. 49, Art. 4844);

7) Article 3 of the Federal Law of July 25, 2006 N 128-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Part of Clarifying the Requirements for Filling State and Municipal Positions" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 31, Art. 3427 );

8) Article 8 of the Federal Law of March 2, 2007 N 24-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Part of Clarifying the Requirements for Persons Holding State or Municipal Positions, as well as Positions of the State or Municipal Service" (Collection of Legislation of the Russian Federation, 2007, N 10, item 1151);

9) Federal Law No. 49-FZ of April 12, 2007 "On Amendments to Article 6 of the Federal Law "On the Accounts Chamber of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2007, No. 16, Art. 1829);

10) Federal Law No. 190-FZ of July 21, 2007 "On Amendments to Article 30 of the Federal Law "On the Accounts Chamber of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2007, No. 30, Art. 3804);

11) Article 6 of the Federal Law of July 24, 2007 N 214-FZ "On Amending Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law "On Amending the Code of Criminal Procedure of the Russian Federation and the Federal Law" On the Prosecutor's Office of the Russian Federation "(Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2007, N 31, art. 4011);

12) Federal Law No. 29-FZ of March 29, 2008 "On Amendments to Articles 5 and 6 of the Federal Law "On the Accounts Chamber of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2008, No. 13, Art. 1185);

13) Article 3 of Federal Law No. 274-FZ of December 25, 2008 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law "On Combating Corruption" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2008, No. 52, Art. 6229 );

14) Article 3 of Federal Law No. 4-FZ of February 9, 2009 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law "On State civil service of the Russian Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2009, N 7, art. 772);

15) Federal Law No. 43-FZ of April 5, 2010 "On Amendments to Article 29 of the Federal Law "On the Accounts Chamber of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2010, No. 15, Art. 1739);

16) Article 4 of the Federal Law of December 28, 2010 N 404-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Activities of the Preliminary Investigation Bodies" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 1, Art. 16);

17) Article 2 of the Federal Law of December 29, 2010 N 437-FZ "On Amendments to the Federal Law "On Non-Commercial Organizations" and Certain Legislative Acts of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 1, Art. 49);

18) Article 7 of the Federal Law of December 3, 2012 N 231-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law "On Controlling the Compliance of Expenses of Persons Holding Public Positions and Other Persons with Their Income" ( Collection of Legislation of the Russian Federation, 2012, N 50, item 6954).

Article 43. Entry into force of this Federal Law

1. This Federal Law shall enter into force on the day of its official publication.

2. After the date of entry into force of this Federal Law, the Collegium of the Accounts Chamber shall be formed in a new composition in accordance with the procedure established by this Federal Law, until October 1, 2013.

President of Russian Federation

1. The Chairman of the Accounts Chamber is appointed by the State Duma for a period of six years upon the proposal of the President of the Russian Federation. The same person cannot hold the position of the Chairman of the Accounts Chamber for more than two consecutive terms.

2. Candidates for appointment to the position of Chairman of the Accounts Chamber are submitted to the President of the Russian Federation by the Council of the State Duma on proposals from fractions in the State Duma. At least three candidates for the post of Chairman of the Accounts Chamber shall be submitted to the President of the Russian Federation. The President of the Russian Federation selects one of the nominated candidates and submits it to the State Duma for appointment to the post of Chairman of the Accounts Chamber. If none of the submitted candidates is supported by the President of the Russian Federation, he has the right to nominate another candidate and submit it to the State Duma for appointment to the post of Chairman of the Accounts Chamber.

3. The resolution on the appointment of the Chairman of the Accounts Chamber is adopted by the State Duma by a majority vote of the total number of deputies of the State Duma.

4. The Chairman of the Accounts Chamber may be a citizen of the Russian Federation who does not have the citizenship of a foreign state or a residence permit or other document confirming the right to permanent residence of a citizen of the Russian Federation in the territory of a foreign state, who has a higher education and at least five years of work experience in the field of public management, state control (audit), economics, finance, jurisprudence.

5. The Chairman of the Accounts Chamber cannot be related to the President of the Russian Federation, the Chairman of the Federation Council, the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, the Chairman of the Constitutional Court of the Russian Federation, the Chairman of the Supreme Court of the Russian Federation, the Head of the Administration of the President of the Russian Federation, the Prosecutor General of the Russian Federation, Chairman of the Investigative Committee of the Russian Federation.

(see text in previous edition)

6. Chairman of the Accounts Chamber:

1) manages the activities of the Accounts Chamber and organizes its work in accordance with the legislation of the Russian Federation, the Rules of the Accounts Chamber, represents the Accounts Chamber within the country and abroad;

2) submit to the Federation Council and the State Duma, together with the Deputy Chairman of the Accounts Chamber, reports on the work of the Accounts Chamber.

7. The Chairman of the Accounts Chamber cannot be a deputy of the State Duma, a member of the Federation Council or a member of the Government of the Russian Federation. At the same time, the Chairman of the Accounts Chamber has the right to take part in meetings of the Federation Council and the State Duma, their committees and commissions, the Government of the Russian Federation, the Presidium of the Government of the Russian Federation.

Methods of financial control Directions of financial control Financial control by industry Audit and criminal procedure Accounting

Accounts Chamber of the Russian Federation- parliamentary body of financial control in the Russian Federation.

Story

The prototype of the Accounts Chamber of the Russian Federation was the Chamber Collegium, created under Peter I. It was established in 1718 to manage state fees and some branches of the state economy. Until that time, the treasury of the Russian tsars was a complete mess. The ideologist and creator of the Accounts Chamber was Pyotr Lukich Aksyonov. In 1719, he was the first to keep a record of the income and expenditure of the monetary treasury in the state in the Chamber Collegium and submitted to the Sovereign every week a statement on the movement of amounts, according to reports received by the collegium. Moreover, Piotr Lukic drew up the forms of reporting for the Chamber College. Appointed as a commissioner of a special reporting office, he trained clerical servants sent to learn the procedure for reporting from all places. In 1725, the Senate appointed Pyotr Lukich Aksyonov as chamberlain, and in 1731 as secretary.

From 1811 to 1918 there was a position of state comptroller. In January 1918, this position was abolished; instead of it, the Central Control Board was created; instead of provincial control chambers - provincial accounting and control boards.

In July 1918, the Central Control Board was transformed into the People's Commissariat for State Control of the RSFSR. In 1920, the commissariat was reorganized into the Workers' and Peasants' Inspectorate. In 1934 the Workers' and Peasants' Inspectorate was abolished; its functions were transferred to the Commissioner of Soviet Control of the USSR (KSK) for the RSFSR at the state level, authorized by the KSK of the USSR in regions, districts and cities at the local level. In 1940, the People's Commissariat for State Control was recreated; the functions of local commissioners of the KSK of the USSR were transferred to the chief controllers in the field.

Status

The status of the Accounts Chamber of the Russian Federation is determined by the Constitution of the Russian Federation and the Federal Law "On the Accounts Chamber of the Russian Federation", according to which the Accounts Chamber of the Russian Federation is a permanent financial control body formed by the Federal Assembly and accountable to it. In its activities, the Accounts Chamber is guided by federal legislation, carries out instructions from the Federation Council and the State Duma. As part of its tasks, the Accounts Chamber has organizational and functional independence. It is the control body of the Federal Assembly, but is not a structural subdivision of it and does not formally belong to the legislative, executive or judicial branches of government.

Structure and order of formation

The Chairman and half of the composition (six auditors) of the Accounts Chamber are appointed by the State Duma, the Deputy Chairman and the other half of the composition (six auditors) - by the Federation Council. The Accounts Chamber of the Russian Federation consists of a collegium and an apparatus. The board considers questions of the organization of work, and also reports and messages. The chairman (and in his absence, his deputy) manages the Accounts Chamber, organizes its work, auditors head certain areas of activity. The apparatus consists of inspectors (who directly organize and conduct control) and other full-time employees.

The building of the Accounts Chamber. Moscow, April 2008

Internal issues of the activities of the Accounts Chamber, the distribution of responsibilities between the auditors of the Accounts Chamber, the functions and interaction of structural divisions of the apparatus of the Accounts Chamber, the procedure for doing business, preparing and holding events of all types and forms of control and other activities are determined by the Regulations of the Accounts Chamber, approved by its Collegium.

Powers

The Accounts Chamber exercises operational control over the execution of the federal budget, as well as control over the state of the state internal and external debt, over the use of credit resources, over extra-budgetary funds, over the receipt of funds to the budget from the management and disposal of federal property, over the banking system (including the Bank of Russia) , conducts audits and checks, conducts an examination and gives opinions, informs the chambers of the Federal Assembly. When exercising its functions, the Accounts Chamber has certain state powers, it has the right to send submissions and instructions.

Composition of the Accounts Chamber

Accounts Chamber of the Russian Federation consists of the Chairman, Vice-Chairman and 12 auditors appointed for a period of 6 years. The Chairman and 6 auditors are appointed by the State Duma of the Federal Assembly of the Russian Federation, the Deputy Chairman and the remaining 6 auditors - by the Federation Council of the Federal Assembly of the Russian Federation.

Chairman of the Accounts Chamber of the Russian Federation

Deputy Chairman of the Accounts Chamber of the Russian Federation

Auditors of the Accounts Chamber of the Russian Federation

• Agaptsov Sergey Anatolievich
• Beskhmelnitsyn Mikhail Ivanovich
• Vasiliev Igor Vladimirovich
• Zhdankov Alexander Ivanovich
• Katrenko Vladimir Semyonovich
• Movchan Sergey Nikolaevich
• Odintsov Mikhail Viktorovich
• Ryabukhin Sergey Nikolaevich

Chief of Staff of the Accounts Chamber of the Russian Federation

chairmen

Ministers of State Control of the RSFSR

• Pekshev, Alexander Alekseevich (January 25, 1941 - May 5, 1942)
• Vasiliev, Nikolai Mikhailovich (September 1942 - 1954)
• Dedov, Afanasy Lukyanovich (March 26, 1955 - October 14, 1957)

• Skulkov, Igor Petrovich (January 10, 1958 - September 17, 1959)
• Zakurdaev, Vasily Ivanovich (September 17, 1959 - May 31, 1961)

Chairmen of the State Control Commission of the Council of Ministers of the RSFSR

• Shtykov, Terenty Fomich (June 6, 1961 - December 11, 1962)

Chairmen of the People's Control Committee of the RSFSR

• Konnov, Veniamin Fedorovich (December 30, 1975 - October 11, 1989)
• Anishchev, Vladimir Petrovich (October 11, 1989 - June 16, 1990)

Chairmen of the Accounts Chamber of the Russian Federation

• Karmokov, Khachim Mukhamedovich (January 17, 1994 - April 19, 2000)
• Stepashin, Sergei Vadimovich (since April 19, 2000)