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

The Accounting Chamber of the Russian Federation is a permanent structure. She is accountable to the Federal Assembly. The activity of the Accounts Chamber of the Russian Federation is aimed at strengthening the supervision of the FS over the timely implementation of the state budget (expendable and profitable parts thereof) and off-budget funds in terms of structure, volume, and purpose.

Historical reference

Prototype Chamber was formed under Peter the First Chamber Chamber. It was established in 1718. The Chamber College was in charge of state fees and controlled certain branches of the economy of the country. Until its establishment in the treasury of the previous kings was a complete mess. The ideologist and creator of the Chamber Chamber is Peter Aksenov. It was he who first introduced in 1719 an expenditure-income statement. Aksenov submitted a weekly report to Petr on the flow of funds on the reports that came to the board. To feed this, he compiled a form of accounting.

In 1811, the post of state controller was introduced. It lasted until 1918, and then was abolished. Instead, the Central Control Board was formed. In July 1918, it was transformed. From that moment the People's Commissariat for State Control of the RSFSR began its work. In 1920 another reorganization took place. The Commissariat was transformed into the Workers 'and Peasants' Inspection. In 1934 it was abolished. The functions of the inspection were transferred to the authorized KSC of the USSR. However, in 1940 the commissariat was recreated. Subsequently, it was called 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 the same moment regional subdivisions began to be formed, since 1997 - urban, and since 2006 - regional ones.

general characteristics

In its work, the Control and Accounting Chamber of the Russian Federation is guided by constitutional provisions, Federal Law No. 4 of 11.01.1995 and other normative acts. When implementing its tasks, the structure has a certain independence. The Accounting Chamber of the Russian Federation acts as a legal entity, has its own seal with the image of the emblem of the country and its name. This body is located in Moscow.

Functions of the Accounts Chamber of the Russian Federation

The main activities of the structure under consideration are:

1. Organization and supervision of the timely implementation of expenditure and revenue items of the state budget and extra-budgetary funds for the intended purpose, volume and structure.
2. Assessment of the effectiveness and appropriateness of federal spending and the use of state property.
3. Implementation of financial expertise of draft federal regulations, legal documents of state authorities, which provide for expenditures covered from state funds or which affect the preparation and execution of the budget.
4. Evaluation of the validity of expenditure and income items.
5. The analysis of the revealed deviations from the stipulated indicators of the state budget and off-budget funds, development of proposals for their elimination and improvement of the financial process.
6. Supervision of compliance with the legality 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 implementing the state budget and the results of the audit.

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

Structure

The body includes the chairman, his deputy, auditors and other employees who form the apparatus. The structure and the staff list are approved by the College at the recommendation of the highest official within the limits of the 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 resolution is adopted by a majority vote. The candidate for the post may be a Russian citizen who has a higher education and work experience in the sphere of state administration, state supervision and economics. The Chairman of the Accounts Chamber of the Russian Federation can not be a relative of the president and the head of his administration, the chairmen of the Federation Council, the government and the State Duma, as well as the Supreme Arbitration Court, the Supreme Court and the Constitutional Court.

Tasks of an official

Chairman of the Chamber:

1. Manages the work of the body and organizes it in accordance with the approved regulations.
2. Represents together with the deputy reports on the activities of the Federation Council and the State Duma.
3. Speaks on behalf of the Chamber in the organs of state power and abroad.

The official has the right to issue orders and orders, carry out the recruitment and dismissal of the staff of the apparatus, conclude economic and other contracts. In cases stipulated by law, the chairman may attend meetings of both houses of parliament, their commissions and committees, at meetings of the government and its presidium. An official can not be a deputy of the State Duma. Membership in the government is not allowed. In addition, other paid activities other than scientific, creative and teaching activities are prohibited.

Deputy

He is appointed to the post by the Federation Council for 6 years. The corresponding resolution is approved by the majority of the total number of council members. The deputy chairman of the joint venture may be a Russian citizen who has a higher education and experience in the areas of finance, economics, public administration and state control. An official may not have family relations with the following persons:

1. President of Russia and the head of his administration.
2. Chairman of the State Duma and the Federation Council.
3. The Prosecutor General.
4. Chairmen of the COP, the Supreme Arbitration Court and the Supreme Council, as well as the government.

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

Auditors

The Accounts Chamber of the Russian Federation includes in its composition officials responsible for certain areas of work of the body. 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 Collegium. As candidates for posts, citizens of Russia who have higher education and work experience in the sphere of state supervision, economics and monetary policy can speak. 1/4 of auditors can have higher education and experience of other profile.

Specificity of staff formation

The State Duma and the Federation Council can appoint six auditors for six years. The corresponding resolutions are adopted by the majority of the total number of members (deputies). In case of appearance of a vacant position of the auditor, it should be occupied within two months. Employees within their competence independently decide questions related to the organization of the work of the directions headed by them. Auditors are responsible for improper performance or failure to perform their tasks. Employees have the right to participate in meetings of the State Duma and the Federation Council, their commissions and committees, boards of federal executive and other state bodies. Auditors are forbidden to perform other paid work, except for scientific, creative and pedagogical work.

Collegium

It is formed to consider issues related to the organization and planning of the work of the body, the formation of information messages and reports sent to the State Duma and the Federation Council. The collegium also approves the order under 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 Collegium. In its composition there is a chairman of the chamber, a deputy, auditors. The collegium has the right to approve the content of the directions of work headed by employees.

Device

It includes inspectors and other staff members. The first carry out direct organization and implementation of audits within the competence of the JV. The duties, responsibilities and rights of the staff of the staff, the conditions of their work are established in the federal legislation, TC and other regulatory acts.

Powers of the Accounts Chamber of the Russian Federation

The key directions of the work of the body are established by federal legislation and regulations. The financial control of the Accounts Chamber of the Russian Federation includes audits and thematic inspections. At the same time, the structure in question does not have the right to interfere 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 the direction of the orders of the administration of the supervised organization in the event of the discovery of violations during the performance of economic and other operations that harm the interests of the country and require restraint. If the instructions are not implemented or the recommendations are not properly implemented, the supervisory structure may impose sanctions. In particular, in agreement with the State Duma, the Accounts Chamber of the Russian Federation can freeze all operations on bank accounts.

Controversial moments

In the course of the work of budgetary institutions, the Audit Chamber of the Russian Federation often quite often takes place. The management of such enterprises raises the question: can the body perform audits in areas that are not related to the expenditure of state funds, the use of property in economic management, the use of customs / tax credits and benefits? The current normative acts clearly define the range of tasks that are decided by the Accounting Chamber of the Russian Federation. They concern exclusively supervision over execution of account and profitable articles of the state budget. The powers of the Chamber can not duplicate the tasks of other bodies of state power and affect the current work of the economic entity.

This conclusion is substantiated by the following provisions. In part 5 of Art. 101 of the Constitution it is determined that the State Duma and the Federation Council form the Accounts Chamber with the aim of ensuring control over the execution of the federal budget. This provision is reflected and specified in Art. 2 FZ No. 4. It follows from the norm that the tasks of the Chamber in the sphere of audit and control work are related to the implementation of budget and extrabudgetary funds. According to Art. 245 BC, the realization of the revenue part is recognized as:

1. Transfer and crediting of receipts to a unified budget account.
2. Distribution of regulatory taxes in accordance with the approved financial plan.
3. Return of amounts overpaid by subjects.
4. Accounting for state budget revenues and reporting on revenues in accordance with the adopted classification.

From the above, it follows that issues related to the current economic activities of an enterprise carried out within the framework of civil legal capacity are not related to the execution of articles of the financial plan. In particular, we are talking about signing contracts, making transactions related to the disposal of property, taking decisions on participation in legal entities and so on. Thus, inspections of the Chamber can be recognized as lawful only in the part of the management and use of state property, federal budget funds or the use of tax credits. In other cases, the audit will contradict the established objectives.

Conclusion

The Chamber of Accounts acts as one of the key monitoring bodies in the country. In its charge are the most important tasks relating to the execution of budget items. In this regard, the staff of the Chamber have special requirements. The body should only work highly qualified staff, clearly aware of their duties and responsibilities. That is why the State Duma and the Federation Council participate in the process of forming the Accounts Chamber. Despite a certain independence of the body, he is accountable to the Federation Council and the lower house of parliament. His duties include compiling a report on his activities and presenting it to higher-level structures.