The accounts chamber of the Russian Federation: the functions of the Chairman, the powers

Accounts chamber of the Russian Federation is a permanent structure. It is accountable to the Federal Assembly. The activities of the accounts chamber of the Russian Federation focused on the strengthening of supervision of the FS for the timely implementation of the state budget (expenditure and revenue parts) and extra-budgetary funds in the structure, amount, intended purpose.

Historical background

The Prototype chamber was formed under Peter the First Cameras Board. It was established in 1718 Cameras-the Board was in charge of the Treasury charges and controlled some sectors of the economy. Until its establishment in the Treasury of the previous kings was a complete mess. The ideologist and Creator of the chamber Board considered Petr Aksenov. He was first introduced in 1719, the expenditure-receipt statement. Weekly Aksenov gave Peter a report on the movement of funds according to reports received by the Board. Aft that, he made up forms of accounting.

In 1811 introduced the position of state auditor. It lasted until 1918, and then was abolished. Instead of it formed the Central control Board. In July 1918 she was converted. From that moment began the work of people's Commissariat for state control of the RSFSR. In 1920 we had another reorganization. The Commissariat was transformed into the worker-peasant inspection. In 1934 it was abolished. Of the inspection function were transferred to the Commissioner of KSK of the USSR. However, in 1940 the Commissariat was re-established. He later became the Ministry of state control, which was converted in 1957 to the Commission under the USSR Council of Ministers. In 1991, the government established a chief state inspector of the Russian Federation. In 1993, the Constitution was formed, the Russian audit chamber. From that moment began to form regional units, from 1997 – urban, 2006 – rayon.

General characteristics

In its work, the Control and accounts chamber of the Russian Federation is guided by the constitutional provisions of the Federal law № 4 dated 11.01.1995, and other regulations. When implementing its tasks, the structure possesses a certain independence. The accounts chamber of the Russian Federation acts as a legal entity, has its seal with the emblem of the country and with its name. Is this on in Moscow.

Functions of the audit chamber of the Russian Federation

The Main activities of the considered structure are:

1. Organize and maintain oversight of the timely implementation of expenditure and revenue items of the state budget and extra-budgetary funds for the intended purpose, scope and structure.
2. Evaluation of the effectiveness and appropriateness of costs to Federal funds and use state property.
3. Perform financial examination of projects of Federal regulations, legal documents of state authorities, which provided for costs covered from public funds or influencing the drafting and execution of the budget.
4. Assessment of the reasonableness of the expenditure and income items.
5. Analysis of the detected deviations from the planned indicators of the state budget and extra-budgetary funds, to develop proposals for their elimination and improvement of the financial process.
6. Supervise the legality and timeliness of movement of means in the Central Bank authorized the Bank organizations and other credit institutions.
7. A Regular view of SF and the state Duma information on the implementation of the state budget and results of the conducted audits.

The considered structure is based on the principles of transparency, objectivity, independence and the rule of law.

Structure

As part of the authority of the present Chairman, his Deputy, auditors and other employees forming apparatus. Structure and staffing approved by the Board on the proposal of the high officials in 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 on 6 years. The corresponding resolution adopted by a majority of votes. Candidate can be a citizen of Russia, who has higher education and work experience in the field of public administration, state supervision and economy. The Chairman of the accounts chamber of the Russian Federation may not be a relative of the President and the head of his administration, chairmen of the Federation Council, the government and the state Duma, and also YOU, VS and KS.

Tasks officials

The President of the chamber.

1. Operates on and organizes it in accordance with the approved regulations.
2. Is in conjunction with the Deputy reporting on the activities of the Federation Council and the state Duma.
3. Acts on behalf ofchamber in the organs of state power and abroad.

The Official is entitled to issue directives and orders to implement hiring and dismissal of employees, conclude economic and other agreements. In the cases established by the legislation, the President may attend meetings of both chambers of Parliament, their boards and committees, in the meetings of the government and its Presidium. The officer may be a Deputy of the state Duma. Not allowed membership in the government. In addition, it is prohibited to engage in other paid activities, except scientific, creative and teaching.

Deputy

He is appointed to the Federation Council for 6 years. The relevant resolution approved by a majority of the total number of members of the Council. Deputy Chairman of SP may be a Russian citizen with higher education and experience in Finance, Economics, public administration and the national audit office. The officer may not have kinship with the following persons:

1. The President of Russia and the head of its administration.
2. Chairmen of the state Duma and the Federation Council.
3. Attorney General.
4. Chairmen of the COP, YOU and the sun, and also the government.

His duties, the Deputy takes in accordance with the regulations. In the absence of the Chairman of the joint venture performs its tasks, represents the house abroad and in the Russian organs of state power. The Deputy is entitled to attend meetings in the Duma and the Federation Council, their commissions and committees, as well as the government and its Presidium. Officer is forbidden to be a member, to carry out other paid activities, except for creative, scientific and pedagogical. Not allowed his membership in the government.

Auditors

Accounts chamber of the Russian Federation includes in its membership officials of the governing defined areas of authority. They cover group, the complex or the set of specific items of expenditure and revenue budget. Specific content led by one or another auditor of the direction in which implements the functions of the accounts chamber of the Russian Federation, determined by the Board. As candidates can be citizens of Russia, with higher education and experience in the field of state supervision of the economy and monetary policy. 1/4 of auditors may have higher education and experience a profile.

Specifics of the formation of the state

The state Duma and the Federation Council may appoint auditors for 6 six years. The relevant resolutions are taken by majority of the total number of members (deputies). In the case of a vacant position of an auditor it must be occupied within two months. Employees in the framework of the competence to decide issues relating to the organization of work directions they headed. The auditors are responsible for the improper performance or failure to perform its tasks. Employees are entitled to participate in meetings of the state Duma and the Federation Council, commissions and committees Federal Executive boards and other government agencies. Auditors are forbidden to implement the other paid work besides scientific, creative and pedagogical.

The College

It is formed to consider matters relating to the organization and planning of work on 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 performed. Chamber of accounts operates in accordance with the provisions of the rules. It is also approved by the Board. In its present composition President of the chamber, Deputy auditors. The Board may approve the content areas of work, led by servants.

Apparatus

It includes inspectors and other staff members. First carry out the direct organization and implementation of audits within the competence of the joint venture. Duties, responsibilities and rights of employees, their working conditions are established in Federal legislation and other normative acts.

Powers of the accounts chamber of the Russian Federation

Key areas of work of the authority established by Federal legislation and regulations. Financial control the accounts chamber of the Russian Federation includes audits and thematic inspections. This particular structure cannot interfere in the direct management of the subordinated organizations. The results of actions performed, the authority shall inform the state Duma and the Federation Council.

The powers of the accounts chamber of the Russian Federation includes the direction of the regulations of the administration of the controlled organization in the case of detection of violations in the implementation of economic and other operations harmful to the interests of the country and requiring of restraint. In case of failure or improper execution of the received instructions the supervisor may impose sanctions. Inparticular, in coordination with the state Duma, the accounts chamber of the Russian Federation can freeze all operations on the Bank accounts.

Controversies

In the process of budgetary institutions frequently occur verification of the accounts chamber of the Russian Federation. The management of such enterprises, the question arises whether the authority to carry out audit in areas not related to the spending of public funds, use of property held in economic management, the application of customs/tax breaks and benefits? The applicable regulations clearly defined range of tasks the accounts chamber of the Russian Federation. They relate exclusively to the supervision of the execution of expenditure and revenue items of the state budget. The powers of the house are unable to duplicate the tasks of other bodies of state power and touch on the ongoing work of the economic entity.

This conclusion is substantiated by the following provisions. In part 5 of article 101 of the Satversme determines that the state Duma and the Federation Council formed the chamber to ensure control of execution of the Federal budget. This is reflected and specified in article 2 of the Federal law No. 4. Out of the norm it follows that the objectives of the chamber in the field of control and audit work associated with the implementation of the budget and extra-budgetary funds. St. 245 BC, the implementation of the revenue part is:

1. Listing and transfer of revenues to the unified budget bill.
2. Regulating the Distribution of taxes in accordance with the approved financial plan.
3. The Return of amounts unduly paid actors.
4. Accounting of state budget revenues and reporting of revenue in accordance with the classification.

From the above it follows that the questions on current economic activity of the enterprise carried out within the framework of civil legal capacity, do not apply to the submission of the financial plan. In particular, we are talking about contracts, transactions related to disposal of property, decision-making about participation in urlich and so on. Thus, the test chamber can be recognized legitimate only in terms of management and use of state property, Federal budget funds or tax breaks. In other cases, the audit would interfere with the established objectives.

Conclusion

The chamber serves as one of the key monitoring bodies in the country. In it are the most important tasks relating to the execution of the budget. In this regard, the staff of the chamber special requirements. In the body must work only with highly qualified staff, a clear understanding of their duties and responsibilities. That is why in the process of formation of the accounts chamber are involved, the state Duma and the Federation Council. Despite a certain independence of the body, it is accountable to the Federation Council and the lower house of Parliament. His responsibilities included the preparation of a report on its activities and presenting it to higher structures.