Accounts Chamber of the Russian Federation: functions, chairman, powers

The Accounts Chamber of the Russian Federation is a permanent structure. She is accountable to the Federal Assembly. The activities of the Accounts Chamber of the Russian Federation are focused on strengthening supervision by the Federal Assembly on the timely implementation of the state budget (expendable and revenue parts) and off-budget funds in terms of structure, volume, and purpose.

Historical reference

The prototype of the chamber was the Chamber College formed under Peter the Great. It was established in 1718. The Chamber College was in charge of state taxes and controlled some sectors of the country's economy. Until its establishment, the treasury of previous kings was a complete mess. Pyotr Aksyonov is considered the ideologist and creator of the Chamber College. It was he who first introduced the expense-receipt sheet in 1719. Aksenov weekly submitted to Peter a report on the flow of funds according to reports sent to the board. Aft of this, he drew up accounting forms.

In 1811, the position of state controller was introduced. It lasted until 1918, and then was abolished. Instead, they formed the Central Control Board. In July 1918, it was transformed. From this moment, the People's Commissariat for State Control of the RSFSR began work. In 1920, another reorganization took place. The commissariat was transformed into the Workers 'and Peasants' Inspectorate. In 1934, it was abolished. Inspection functions were transferred to the authorized KSK of the USSR. However, in 1940 the commissariat was recreated. Subsequently, it became known as the Ministry of State Control, which was transformed in 1957 into a Commission under the Council of Ministers of the USSR. In 1991, the country's leadership established the post of chief state inspector of the RSFSR. In 1993, on the basis of the Constitution, the Accounts Chamber of the Russian Federation was formed. From that moment, regional units began to form, from 1997 - urban, and from 2006 - regional.

general characteristics

In its work, the Audit Chamber of the Russian Federation is guided by constitutional provisions, Federal Law No. 4 of January 11, 1995, and other regulatory acts. When implementing its tasks, the structure has a certain independence. The Accounts Chamber of the Russian Federation acts as a legal entity, has its own seal with the image of the coat of arms of the country and with its name. This body is located in Moscow.

Functions of the Accounts Chamber of the Russian Federation

The main activities of this structure are:

1. Organization and supervision of the timely implementation of expenditure and income items of the state budget and extra-budgetary funds for the intended purpose, volume and structure.
2. Evaluation of the effectiveness and appropriateness of the cost of federal funds and the use of state property.
3. Carrying out a financial examination of draft federal regulatory acts, legal documents of state authorities, which stipulate expenses covered from state funds or which affect the preparation and execution of the budget.
4. Assessment of the validity of expense and income items.
5. Analysis of detected deviations from the envisaged indicators of the state budget and extra-budgetary funds, development of proposals for their elimination and improvement of the financial process.
6. Supervision of compliance with the law and timeliness of the movement of funds in the Central Bank, authorized banking organizations and other credit institutions.
7. Regular submission to the Federation Council and the State Duma of information on the process of implementation of the state budget and the results of audit activities.

The work of this structure is based on the principles of transparency, objectivity, independence and legality.

Structure

The body includes a chairman, his deputy, auditors and other employees forming the apparatus. The structure and staffing is approved by the Board on the proposal of a senior official within the framework of funds allocated for the maintenance of the institute. The Chairman of the Accounts Chamber of the Russian Federation is appointed to his post by the State Duma for 6 years. The relevant decision is adopted by a majority vote. A candidate for the position can be a Russian citizen who has a higher education and work experience in the field of public administration, state supervision and economics. The Chairman of the Accounts Chamber of the Russian Federation cannot be a relative of the president and the head of his administration, the chairmen of the Federation Council, government and the State Duma, as well as the Supreme Arbitration Court, the Supreme Council and the Constitutional Court.

Officer Tasks

Chairman of the Chamber:

1. Manages the work of the body and organizes it in accordance with the approved regulations.
2. Submits together with the deputy reports on the activities of the Federation Council and the State Duma.
3. He speaks on behalf of the chamber in state authorities and abroad.

An official has the right to issue orders and orders, carry out the hiring and dismissal of staff, conclude business and other contracts. In cases established by law, the chairman may attend meetings of both houses of parliament, their commissions and committees, and at meetings of the government and its presidium. An official cannot be a State Duma deputy. Membership in the government is not allowed. In addition, the implementation of other paid activities is prohibited, except for scientific, creative and teaching.

Deputy

He is appointed by the Federation Council for 6 years. The relevant resolution is approved by a majority of the total number of board members. The deputy chairman of the joint venture may be a Russian citizen with higher education and experience in the field of finance, economics, public administration and state control. An official cannot have kinship with the following persons:

1. President of Russia and the head of his administration.
2. Chairmen of the State Duma and Federation Council.
3. Attorney General.
4. Chairmen of the COP, the EAC and the Armed Forces, as well as the government.

The deputy fulfills his duties in accordance with the regulations. In the absence of the chairman of the joint venture, he performs his tasks, represents the chamber abroad and in Russian state authorities. The deputy has the right to attend meetings in the State Duma and the Federation Council, their commissions and committees, as well as the government and its presidium. An official is forbidden to be a deputy, to carry out other paid activities, except for creative, scientific and pedagogical. His government membership is not allowed.

Auditors

The Accounts Chamber of the Russian Federation includes officials who manage certain areas of the body's work. They cover a group, a complex or a set of specific items of expenditures and revenues of the state budget. The specific content of the direction headed by one or another auditor, within the framework of which the functions of the Accounts Chamber of the Russian Federation are realized, is determined by the Board. Citizens of Russia with higher education and experience in state supervision, economics, and monetary policy may be candidates for positions. 1/4 of the auditors may have higher education and experience of a different profile.

State formation specifics

The State Duma and the Federation Council can appoint 6 auditors for six years. The relevant decisions are adopted by a majority of the total number of members (deputies). In the event of a vacant auditor position, she must be occupied within two months. Employees, within the framework of their competence, independently resolve issues related to the organization of work of the areas headed by them. Auditors are responsible for improper performance or failure to fulfill their tasks. Employees are entitled to participate in meetings of the State Duma and the Federation Council, their commissions and committees, colleges of federal executive and other state bodies. Auditors are prohibited from performing any other paid work, except for scientific, creative and pedagogical work.

College

It is formed to consider issues relating to the organization and planning of the body, the formation of information messages and reports sent to the State Duma and the Federation Council. The board also approves the procedure in accordance with which control is exercised. The Accounts Chamber of the Russian Federation operates in accordance with the provisions of the regulations. It is also approved by the Board. It consists of the chairman of the chamber, deputy, auditors. The board has the right to approve the content of the areas of work led by employees.

Apparatus

It includes inspectors and other staff members. The former directly organize and carry out audits within the competence of the joint venture. The duties, responsibilities and rights of the staff of the apparatus, their working conditions are established in federal legislation, the Labor Code and other regulatory acts.

Powers of the Accounts Chamber of the Russian Federation

Key areas of work of the body are established by federal law and regulation. The financial control of the Accounts Chamber of the Russian Federation includes audits and thematic inspections. Moreover, the structure in question does not have the right to intervene in the direct work of the supervised organizations. The body informs the State Duma and the Federation Council about the results of the measures taken.

The powers of the Accounts Chamber of the Russian Federation include sending the instructions of the administration of the supervised organization in case of violations in the performance of business and other operations that harm the interests of the country and require restraint. In case of non-compliance or improper implementation of the received instructions, the supervisor may apply sanctions. In particular, by agreement with the State Duma, the Accounts Chamber of the Russian Federation may freeze all operations on bank accounts.

Controversial issues

During the work of budgetary institutions, audits of the Accounts Chamber of the Russian Federation quite often occur. The management of such enterprises raises the question: can the body carry out audits in areas not related to the expenditure of state funds, the use of property under economic management, the use of customs / tax exemptions and benefits? The current regulations clearly define the range of tasks that the Accounts Chamber of the Russian Federation solves. They relate exclusively to the supervision of the execution of expenditure and revenue items of the state budget. The powers of the chamber cannot duplicate the tasks of other bodies of state power and affect the current work of the economic entity.

This conclusion is justified by the following provisions. In part 5 of Art. 101 of the Constitution determines that the State Duma and the Federation Council form the Accounts Chamber in order to ensure control over the implementation of the federal budget. This provision is reflected and concretized in Art. 2 Federal Law No. 4. It follows from the norm that the chamber’s tasks in the area of ​​control and audit work are related to the implementation of budget items and extra-budgetary funds. According to Art. 245 BC, the sale of revenue is recognized:

1. Transfer and transfer of income to a single budget account.
2. Distribution of regulatory taxes in accordance with the approved financial plan.
3. Refund of amounts overpaid by entities.
4. Accounting for state budget revenues and income reporting in accordance with the adopted classification.

From the above it follows that questions on the current economic activity of the enterprise carried out within the framework of civil legal capacity do not apply to the execution of articles of the financial plan. In particular, we are talking about concluding agreements, making transactions related to the disposal of property, making decisions on participation in legal entities and so on. Thus, chamber inspections can be recognized as lawful only in terms of managing and using state property, federal budget funds or applying tax breaks. In other cases, the audit will be contrary to the established tasks.

Conclusion

The Accounts Chamber acts as one of the key control bodies in the country. It is responsible for the most important tasks related to the execution of budget items. In this regard, special demands are made on the chamber staff. Only highly qualified personnel should clearly work in the body, clearly understanding their duties and responsibilities. That is why the State Duma and the Federation Council are involved in the process of forming the Accounts Chamber. Despite a certain independence of the body, it is accountable to the Federation Council and the lower house of parliament. His responsibilities include compiling a report on his activities and submitting it to higher structures.