Legal encyclopedia. Letter C

RF ACCOUNT CHAMBER

- a permanently operating body of state financial control, formed by the Federal Assembly of the Russian Federation and accountable to it.

SP is a legal entity, has a seal with the image of the State Emblem of the Russian Federation and its name. The location of SP is Moscow.

Problems SP:

1) the organization and control of

Timely execution of income and

Expenditure items of the federal budget and

Budgets of federal extra-budgetary funds

By volume, structure and purpose;

2) determination of efficiency and

Feasibility of public spending

Means and use of federal

Property;

3) an assessment of the reasonableness of income and

Expenditure items of federal

Budget and budgets of federal

Off-budget funds;

4) financial examination of projects

Federal laws, as well as regulatory

Legal acts of federal bodies

State power, providing for

Expenses covered by funds

Federal budget, or affecting

Formation and execution of federal

Budget and budgets of federal

Off-budget funds;

5) analysis of detected deviations from

Established indicators of the federal

Budget and budgets of federal

Extra-budgetary funds and training

Proposals aimed at their elimination, and

Also to improve the budget

Process as a whole;

6) control over the legality and

Timeliness of funds flow

Federal budget and federal

Off-budget funds in the Central Bank of the Russian Federation,

Authorized banks and other

Financial and credit institutions of the Russian Federation;

7) regular submission to the Council

Federation and State Duma information

On the implementation of the federal budget and

The results of

Activities.

SP consists of Chairman SP, Deputy Chairman SP, auditors SP, apparatus SP

Chairman, his deputy and auditors S.

P. are appointed for a period of 6 years, and

The chairman and his deputy can not be

In related relations with the President of the Russian Federation,

Chairmen of the Council of Federation,

The State Duma, the Government of the Russian Federation, the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, the Prosecutor General of the Russian Federation, the Head of the Administration of the President of the Russian Federation.

SP performs audit-control, expert-analytical, information and other activities, provides a unified system for monitoring the implementation of the federal budget and the budgets of federal extra-budgetary funds, which provides:

1) the organization and conduct of operational

Control over the execution of the federal budget

In the reporting year;

2) carrying out complex audits and

Thematic audits for specific sections and

Articles of the federal budget, budgets

Federal off-budget funds;

3) examination of the projects of the federal

Budget, laws and other normative legal acts, international treaties of the Russian Federation, federal programs and other documents affecting the issues of the federal budget and finance of the Russian Federation;

4) analysis and investigation of violations and

Deviations in the budgetary process, preparation and

Introduction to the Federation Council and the State

The Duma of proposals on their elimination, as well as on

Improve the budgetary

In general;

1. Preparation and submission of conclusions to the Federation Council and the State Duma on the execution of the federal budget and budgets of federal extra-budgetary funds in the reporting year;
2. Preparation and submission of conclusions and answers to requests of government bodies of the Russian Federation.

SP controls the following:

1) management and maintenance

State internal and external debt

The Russian Federation;

2) the legality, rationality and

Efficiency of using foreign

Loans and loans received by the Government

From foreign countries and financial

Organizations;

3) efficiency of placement

Centralized financial resources,

Issued on a returnable basis;

4) the provision of state

Loans, as well as the provision of funds for

Free of charge to foreign countries

And international organizations;

5) receipts to the federal budget

Funds received: from the order

State property (including its

Privatization, sale); From management

Objects of federal property;

1. The activities of the Central Bank of the Russian Federation, its structural subdivisions, other banks and credit and financial institutions in terms of servicing the federal budget;
2. Activity of the Central Bank of Russia for servicing the public debt of the Russian Federation.

SP controls the formation and effectiveness of the use of federal extra-budgetary funds and foreign exchange resources, which are under the jurisdiction of the Government of the Russian Federation.

SP conducts expertise and gives opinions

by:

1) the draft federal budget, the validity of its revenue and expenditure items, the size of the state internal and external debt and the federal budget deficit;

2) problems of budgetary and financial

Policy and budget

Process in the Russian Federation;

3) legislative and other projects

Normative legal acts on

Budgetary and financial issues

Consideration of the State Duma;

1. Projects of international treaties of the Russian Federation, entailing legal consequences for the federal budget;
2. Projects of programs for which the federal budget funds are used.

On other issues within her competence, SP prepares and submits opinions or written answers based on: requests of the President of the Russian Federation; Instructions of the Council of the Federation or the State Duma, issued by relevant resolutions; Requests of committees and commissions of the Council of Federation and the State Duma; Requests of deputies (members) of the Federation Council and deputies of the State Duma; Requests of the Government of the Russian Federation; Requests of public authorities of the RF subjects.