Unified design environment of the Accounts Chamber of the Russian Federation

home TASS DOSSIER. Accounts Chamber of the Russian Federation - permanent supreme body state control, accountable Federal Assembly

RF. For the first time, the status, tasks, structure and principles of activity of the main control agency of Russia were determined by the federal law of January 11, 1995. The formation of the Accounts Chamber began in December 1993 after the adoption of the Russian Constitution. The process of creating a new control agency took more than a year. In January 1994, the State Duma elected its first chairman, who became one of the leaders of the New regional policy " Khachim Karmokov (held this position until 2000). In January 1995, member of the Federation Council Yuri Boldyrev was elected his deputy. November 18, 1994 The State Duma

adopted the federal law “On the Accounts Chamber of the Russian Federation”. On December 7, 1994, it received approval from the Federation Council, was signed by Russian President Boris Yeltsin on January 11, 1995, and came into force on January 14. The first organizational meeting of the Chamber's Board took place on April 12, 1995.

From April 19, 2000 to September 20, 2013, the post of Chairman of the Accounts Chamber of the Russian Federation was held by Sergei Stepashin (reappointed in 2005 and 2011). His deputies during this period were Yuri Boldyrev, Alexander Semikolennykh and Valery Goreglyad. The Accounts Chamber of the Russian Federation exercises control over the use of federal budget funds and evaluates the effectiveness of providing tax benefits and budget loans. The powers of the department were significantly expanded after the entry into force on April 12, 2013 of the new version of the federal law on the Accounts Chamber of April 5, 2013, according to which the powers of the department were significantly expanded. Audit has been added to the Chamber’s tasks government programs , examination of draft federal laws, international treaties, strategic planning documents. The control agency is also given the right to make proposals for improving budget legislation and developing financial system

According to amendments to the law in 2014, the Accounts Chamber received the right to conduct audits of the effectiveness of the use of public funds by non-state pension funds and medical insurance organizations.

The control powers of the department extend to all government bodies, institutions, enterprises, banks, as well as legal entities and individuals - producers of goods, works and services who have entered into agreements providing for the use of federal budget funds.

The Accounts Chamber has organizational and functional independence. Its activities cannot be suspended, including in connection with the early termination of the powers of parliament.

The chamber reports annually to the Federation Council and the State Duma, and quarterly provides an operational report to parliament on the progress of execution of the federal budget. Based on the results of the checks, if there is evidence of a crime, the chamber transfers the relevant materials to law enforcement agencies.

The Accounts Chamber consists of a board and an apparatus. The board includes the chairman of the department, his deputy, 12 auditors and the head of the apparatus (with an advisory vote).

The chairman of the chamber and half of its auditors are appointed for a period of six years by the State Duma, the deputy chairman and the remaining half of the auditors are appointed by the Federation Council.

The Chairman of the Accounts Chamber of the Russian Federation is Tatyana Golikova (since September 20, 2013), her deputy is Vera Chistova (since September 25, 2013).

The structure of the chamber's apparatus includes 23 departments, including 58 inspections and 49 divisions. The number of employees as of December 31, 2013 was 1,189 people. The budget of the Accounts Chamber in 2013 amounted to 2 billion 674 million rubles.

Over the 20 years of its activity, the Accounts Chamber of the Russian Federation has conducted about 9 thousand inspections. The amount of detected violations of legislation in the financial and budgetary sphere amounted to 4.6 trillion rubles. During this period, based on the results of control activities, the department sent almost 9 thousand submissions and orders. Based on his materials, law enforcement agencies initiated more than 1,700 criminal cases.

Accounts Chamber of the Russian Federation (AC RF)- a permanent constitutional body of the state financial control.

Gordeev Anatoly Nikolaevich

Deputy Chief of Staff of the Accounts Chamber of the Russian Federation

Semenchenko Valery Pavlovich

Deputy Chief of Staff of the Accounts Chamber of the Russian Federation

Stolyarov Nikolay Sergeevich

Areas of activity of the Accounts Chamber of the Russian Federation:

Administrative Department of the Accounts Chamber

Director of the Department: Kravchenko Sergey Vitalievich

Department external relations Accounts Chamber

Director of the Department: Paruzin Nikolay Vladimirovich

Department of Documentation Support, Planning and Control of the Accounts Chamber

Director of the Department: Galanyuk Vladimir Vasilievich

Department of Informatization of the Accounts Chamber

Director of the Department: Beskrovny Vladimir Igorevich

Consolidated Department of the Accounts Chamber

Director of the Department: Dubinkin Vadim Vadimovich

Department legal support Accounts Chamber

Director of the Department: Emelyanova Natalya Nikolaevna

Information Department of the Accounts Chamber

Director of the Department: Uzhegov Alan Soltanbekovich

Financial Department of the Accounts Chamber

Director of the Department: Filonenko Svetlana Viktorovna

Department for Supporting the Activities of the Accounts Chamber

Director of the Department: Melimuk Vitaly Igorevich

HR Department and civil service Accounts Chamber

Director of the Department: Kabanova Olga Vladimirovna

Cooperation of the Accounts Chamber with other organizations

The joint venture does a lot of work on organizing interaction with authorities state power . The Accounts Chamber signed agreements on cooperation and interaction with a number of law enforcement and other government bodies. One of the most important areas of activity of the Accounts Chamber is to ensure effective interaction with the control and accounting bodies of the constituent entities of the Russian Federation.

In order to increase the efficiency of state financial control and coordination of the activities of control and accounting bodies, the Association of Control and Accounting Bodies of the Russian Federation was created. The Association is called upon to promote the development and implementation of a unified system of control over the formation and execution of budgets at all levels of the budget system of the Russian Federation, and to provide information, methodological and legal assistance to control and accounting bodies.

Bilateral and multilateral cooperation of the joint venture

In accordance with Art. 32. Federal Law SP RF and the main provisions of the Lima Declaration of Guiding Principles of Control The Accounts Chamber maintains relations with the accounting and control chambers and parliamentary control bodies of foreign states and their international associations, enters into cooperation agreements with them.

Within the framework of bilateral cooperation, the joint venture of the Russian Federation for last years has significantly intensified its cooperation with European SAIs through joint and parallel audits.

Through multilateral cooperation, the Russian Federation SP is a member International organization Supreme Audit Institutions (INTOSAI), European Organization of Supreme Audit Institutions (EUROSAI), Asian Organization of Supreme Audit Institutions (ASOSAI), International Consortium on Public Administration financial management. It is actively developing on a bilateral basis the international cooperation Accounts Chamber with control and audit bodies of foreign countries.

In 2000, on the initiative of the RF SP, the Council of Heads of SAIs of the member states of the Commonwealth of Independent States (Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan and Ukraine) was created. Among priority areas cooperation, the joint development of fundamentally important theoretical and practical issues of state financial control of a regional nature, the mutual exchange of ideas, experience and information, the conduct of joint and parallel bilateral and multilateral control and analytical activities, assistance vocational training and staff development.

Together with the European Court of Accounts, the Russian Chamber of Accounts carries out the use by Russian recipients of grants of the European Union Technical Assistance Program for the CIS Countries - TACIS, aimed at supporting the economy and social development CIS countries.

Publications of the Russian Federation SP

In order to inform the public about the activities of the Accounts Chamber, since November 1997, the Accounts Chamber began to publish the “Bulletin of the Accounts Chamber of the Russian Federation.” The newsletter is published monthly in accordance with Federal law“On the Accounts Chamber of the Russian Federation” (Article 33).

Responsible for the release is the Chief of Staff of the Accounts Chamber of the Russian Federation, scientific director of the Research Institute of System Analysis of the Accounts Chamber S. M. Shakhrai.

The Accounts Chamber, along with existing financial control tools, is actively implementing the new kind state control - strategic audit, the purpose of which is to assess the effectiveness economic policy generally. The use of strategic audit together with financial audit and performance audit will make it possible to fully use the socially significant results of the joint venture in order to improve the efficiency of management of public resources.

Andreev A.G., Nikolsky D.V. The Accounts Chamber of the Russian Federation as the highest body of state financial control. Activities of the Accounts Chamber in the context of reforming the state and economy (1995-2000). Document web address: http://www.ach.gov.ru/ru/about/controll/

On methodological support for the activities of the Accounts Chamber of the Russian Federation. Document web address.

The Accounts Chamber of the Russian Federation is constantly current structure. It is accountable to the Federal Assembly. The activities of the Accounts Chamber of the Russian Federation are focused on strengthening supervision by the Federal Fund over the timely implementation of the state budget (expenditure and revenue parts) and in terms of structure, volume, and intended purpose.

Historical reference

The prototype of the chamber was the Chamber Collegium formed under Peter the Great. It was established in 1718. The Chamber Collegium was in charge of government collections and controlled some sectors of the country's economy. Before its establishment, the treasury of the previous kings was in complete disorder. Pyotr Aksenov is considered the ideologist and creator of the Chamber Collegium. It was he who first introduced the income and expense sheet in 1719. Every week Aksenov submitted to Peter a report on the movement of funds according to reports that were received by the board. In addition to this, he compiled accounting forms.

In 1811, the position of state controller was introduced. It existed until 1918, and then was abolished. Instead, the Central Control Board was formed. In July 1918 it was transformed. From that moment I started working People's Commissariat for state control of the RSFSR. In 1920 another reorganization took place. The Commissariat was transformed into the Workers' and Peasants' Inspectorate. In 1934 it was abolished. The functions of the inspection 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 position 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 divisions began to be formed, since 1997 - city ones, and since 2006 - district ones.

general characteristics

In its work, the Chamber of Control and Accounts of the Russian Federation is guided by constitutional provisions, Federal Law No. 4 of January 11, 1995 and other regulations. When implementing its tasks, the structure has a certain independence. The Accounts Chamber of the Russian Federation acts as a legal entity and has its own seal with the image of the country's coat of arms 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 their intended purpose, volume and structure.
2. Assessing the effectiveness and feasibility of spending federal funds and using state property.
3. Carrying out a financial examination of draft federal regulations, legal documents of government bodies, which provide for expenses covered from public funds or which have an impact on the preparation and execution of the budget.
4. Assessing the validity of expenditure and income items.
5. Analysis of detected deviations from the stipulated indicators of the state budget and extra-budgetary funds, development of proposals for their elimination and improvement of the financial process.
6. Supervision over 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 of information to the Federation Council and the State Duma on the process of implementing the state budget and the results of audit activities carried out.

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

Structure

The body consists of a chairman, his deputy, auditors and other employees who form the apparatus. The structure and staffing are approved by the Board on the representation of the highest within the framework 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 corresponding resolution is adopted by a majority vote. A candidate for the position may be a Russian citizen who has 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, 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. Presents, together with the deputy, reports on the activities of the Federation Council and the State Duma.
3. Acts on behalf of the chamber in government bodies and abroad.

An official has the right to issue instructions and orders, hire and dismiss employees of the apparatus, and enter into business and other agreements. In cases established by law, the chairman may be present at meetings of both chambers 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 also not allowed. In addition, it is prohibited to carry out other paid activities, except for scientific, creative and teaching.

Deputy

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

1. The President of Russia and the head of his administration.
2. Chairmen of the State Duma and the Federation Council.
3. Prosecutor General.
4. Chairmen of the Constitutional Court, the Supreme Arbitration Court and the Supreme Court, 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 performs his tasks, represents the chamber abroad and in Russian authorities state power. 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 prohibited from being a deputy or carrying out other paid activities, except for creative, scientific and pedagogical activities. He is not allowed to be a member of the government.

Auditors

The Accounts Chamber of the Russian Federation includes in its composition officials, directing certain areas of the body’s work. They cover a group, complex or set of specific items of expenditure and revenue of the state budget. The specific content of the area headed by one or another auditor, within the framework of which the functions of the Accounts Chamber of the Russian Federation are implemented, is determined by the Board. Candidates for positions may be Russian citizens with higher education and experience in the field of government supervision, economics and monetary policy. 1/4 of auditors may have higher education and experience in a different field.

Specifics of staff formation

The State Duma and the Federation Council can appoint 6 auditors for six years. Relevant resolutions are adopted by a majority of the total number of members (deputies). If a vacant auditor position appears, it must be filled within two months. Employees, within the framework of their competence, independently resolve issues related to the organization of work in the areas they head. Auditors are responsible for improper performance or failure to fulfill their tasks. Employees have the right to participate in meetings of the State Duma and the Federation Council, their commissions and committees, collegiums of federal executive and other government bodies. Auditors are prohibited from performing 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 body’s work, 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 carried out. 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, a deputy, and auditors. The board has the right to approve the content of areas of work headed 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 staff members, the conditions of their work are established in federal legislation, the Labor Code and other regulations.

Powers of the Accounts Chamber of the Russian Federation

The key areas of work of the body are established by federal legislation and regulations. 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 with the direct work of supervised organizations. The body informs the State Duma and the Federation Council about the results of the activities carried out.

The powers of the Accounts Chamber of the Russian Federation include sending instructions to the administration of the supervised organization in the event of detection of violations in the performance of business and other operations that harm the interests of the country and require suppression. In case of non-fulfillment or improper fulfillment of received instructions, the supervisory structure may apply sanctions. In particular, in agreement with the State Duma, the Accounts Chamber of the Russian Federation can freeze all transactions on bank accounts.

Controversial issues

In progress budgetary institutions Inspections by the Accounts Chamber of the Russian Federation occur quite often. The management of such enterprises has a question: can the body carry out audits in areas not related to the expenditure of public funds, the use of property under economic control, the use of customs/tax breaks and benefits? The current regulations clearly define the range of tasks that the Accounts Chamber of the Russian Federation solves. They concern exclusively 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 government bodies and affect the current work of an 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 execution of the federal budget. This provision is reflected and specified in Art. 2 Federal Law No. 4. It follows from the norm that the tasks of the chamber in the field 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 the income portion is recognized as:

1. Transfer and crediting of revenues 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 reporting on receipts in accordance with the accepted classification.

From the above it follows that questions regarding the current economic activity enterprises carried out within the framework of civil legal capacity do not relate to the execution of articles financial plan. In particular, we're talking about on concluding contracts, making transactions related to the disposal of property, making decisions on participation in legal entities, and so on. Thus, inspections of the chamber can be recognized as legitimate only in terms of the management and use of state property, federal budget funds or the application of tax breaks. In other cases, the audit will contradict the established objectives.

Conclusion

The Accounts Chamber acts as one of the key control bodies in the country. She is in charge of the most important tasks relating to the execution of budget items. In this regard, special requirements are placed on chamber employees. The body should employ only highly qualified personnel who clearly understand 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 drawing up a report on his activities and submitting it to higher structures.