Who appoints the Chairman of the Accounts Chamber. History of the Accounts Chamber of the Russian Federation

The permanent supreme body of external state control (audit) in the Russian Federation.

It operates on the basis of the relevant Federal Law of the Russian Federation, which describes the general provisions, its composition and structure, its content of activities and powers, its organization of activities, as well as its provision of activities.

Story

The prototype of the Accounts Chamber of the Russian Federation was the Chamber Collegium, created under Peter I. It was established in 1718 to manage state fees and some branches of the state economy. Until that time, the treasury of the Russian tsars was a complete mess. The ideologist and creator of the Accounts Chamber was Pyotr Lukich Aksyonov. In 1719, he was the first to keep a record of the receipt and expenditure of the monetary treasury in the state in the Chamber Collegium and submitted to the Sovereign weekly statements on the movement of amounts, according to reports received by the collegium. Moreover, Piotr Lukic drew up the forms of reporting for the Chamber College. Appointed commissar of a special reporting office, he taught the clerks sent to learn the accounting procedure from all places. In 1725, the Senate appointed Pyotr Lukich Aksyonov as a chamberlain, and in 1731 as a secretary.

From 1811 to 1918 there was a position of state controller. In January 1918, this position was abolished; instead of it, the Central Control Board was created; instead of provincial control chambers - provincial accounting and control boards.

In July 1918, the Central Control Board was transformed into the People's Commissariat of State Control of the RSFSR. In 1920, the commissariat was reorganized into the Workers' and Peasants' Inspectorate in the center and local workers' and peasants' inspections in the field; state control (led by the chiefs of detachments) in the field. In 1934 the Workers' and Peasants' Inspectorate was abolished; its functions were transferred to the Commissioner of Soviet Control of the USSR (KSK) for the RSFSR at the state level, authorized by the KSK of the USSR in regions, districts and cities at the local level. In 1940 the People's Commissariat for State Control was re-established; the functions of local commissioners of the KSK of the USSR were transferred to the chief controllers in the field.

Structure and order of formation

The Accounts Chamber of the Russian Federation consists of a collegium and an apparatus. The board considers questions of the organization of work, and also reports and messages. The chairman (and in his absence, his deputy) manages the Accounts Chamber of the Russian Federation, organizes its work, auditors head certain areas of activity. The apparatus consists of inspectors (who directly organize and conduct control) and other full-time employees.

Internal issues of the activities of the Accounts Chamber of the Russian Federation, the distribution of responsibilities between the auditors of the Accounts Chamber of the Russian Federation, the functions and interaction of structural units of the apparatus of the Accounts Chamber of the Russian Federation, the procedure for doing business, preparing and holding events of all types and forms of control and other activities are determined by the Regulations of the Accounts Chamber of the Russian Federation approved by its Board.

Powers

The Accounts Chamber of the Russian Federation exercises operational control over:

• for the execution of the federal budget,
• for the state of the state internal and external debt,
• for the use of credit resources,
• for the receipt of funds from the management and disposal of federal property to the budget,
• behind the banking system (including the Bank of Russia),
• conducts audits and inspections,
• conducts an examination and gives conclusions,
• informs the chambers of the Federal Assembly.

When exercising its functions, the Accounts Chamber of the Russian Federation has certain state powers, it has the right to send submissions and orders.

Composition of the Accounts Chamber of the Russian Federation

Accounts Chamber of the Russian Federation consists of the Chairman, Vice-Chairman and 12 auditors appointed for a period of 6 years. The Chairman and 6 auditors are appointed by the State Duma of the Federal Assembly of the Russian Federation, the remaining 6 auditors and the Deputy Chairman - by the Federation Council of the Federal Assembly of the Russian Federation.

Chairman of the Accounts Chamber of the Russian Federation

• Golikova Tatiana Alekseevna (appointed by the State Duma)

Deputy Chairman of the Accounts Chamber of the Russian Federation

• Chistova Vera Ergeshevna (appointed by the Federation Council)

Auditors of the Accounts Chamber of the Russian Federation

• Agaptsov Sergey Anatolyevich (appointed by the Federation Council)
• Bogomolov Valery Nikolaevich (appointed by the State Duma)
• Zhambalnimbuev Bato-Zhargal (appointed by the Federation Council)
• Zhdankov Alexander Ivanovich (appointed by the State Duma)
• Katrenko Vladimir Semyonovich (appointed by the State Duma)
• Manuylova Tatyana Nikolaevna (appointed by the Federation Council)
• Movchan Sergey Nikolaevich (2013-2015),
• Blinova Tatyana Viktorovna (since 2015) (appointed by the Federation Council)
• Perchyan Andrey Vilenovich (appointed by the State Duma)
• Roslyak Yuriy Vitalevich (appointed by the Federation Council)
• Rokhmistrov Maxim Stanislavovich (appointed by the State Duma)
• Filipenko Alexander Vasilyevich (appointed by the Federation Council)
• Shtogrin Sergei Ivanovich (appointed by the State Duma)

Chief of Staff of the Accounts Chamber of the Russian Federation

• Voronin Yury Viktorovich (since October 1, 2013)
  • Deputy Chief of Staff - Shipileva Elena Mikhailovna (since October 2013)

chairmen

People's Commissars and Ministers of State Control of the RSFSR

• Pekshev, Alexander Alekseevich (January 25, 1941 - May 5, 1942)
• Vasiliev, Nikolai Mikhailovich (September 1942-1954)
• Dedov, Afanasy Lukyanovich (March 26, 1955 - October 14, 1957)

• Skulkov, Igor Petrovich (January 10, 1958 - September 17, 1959)
• Zakurdaev, Vasily Ivanovich (September 17, 1959 - May 31, 1961)

Chairmen of the State Control Commission of the Council of Ministers of the RSFSR

• Shtykov, Terenty Fomich (June 6, 1961 - December 11, 1962)

Chairmen of the People's Control Committee of the RSFSR

• Konnov, Veniamin Fedorovich (December 30, 1975 - October 11, 1989)
• Anishchev, Vladimir Petrovich (October 11, 1989 - June 16, 1990)

Chairmen of the Control and Budget Committee under the Supreme Soviet of the Russian Federation - Control and Budget Committee of the Russian Federation

• Polunina, Maria Semenovna (March 9, 1992 - November 16, 1992 - acting; November 16, 1992 - December 24, 1993)

• Chernomord, Petr Vasilyevich (December 24, 1993 - January 17, 1995)

Chairmen of the Accounts Chamber of the Russian Federation

• , .
  • Secretariat of the Chairman of the Accounts Chamber of the Russian Federation
  • Secretariat of the Deputy Chairman of the Accounts Chamber of the Russian Federation
  • Secretariats of Auditors of the Accounts Chamber of the Russian Federation
    • Department for the Protection of State Secrets
    • Department for Interaction with State Authorities of the Russian Federation
  • Department of External Relations
    • Department of cooperation with foreign supreme bodies of state financial control
    • Department of Cooperation with International Organizations of the Supreme State Financial Control Bodies and the UN
    • Department for interaction with control and accounting authorities
  • Department of Documentation Support, Planning and Control of the Accounts Chamber of the Russian Federation
    • Department for ensuring the work of the Collegium
    • Department of office work and the Central Archive of the Accounts Chamber of the Russian Federation
    • Department of control and electronic document management
    • Department for work with citizens' appeals and ensuring the activities of the Public Reception Office of the Accounts Chamber of the Russian Federation
    • Department of Planning and Organization of Control Measures
    • Common department
  • Department of Informatization
    • Department for the development and maintenance of information resources, the formation of databases
    • Department of development and maintenance of information technologies
    • Department of Network Resources Operation
    • Department of information and technical interaction with external information systems
  • Consolidated Department
  • Legal department
    • Legislative Monitoring and Analytical Department
    • Department of legal support of activities
    • Department of legal support of control and expert-analytical activities
    • Department of Legal Editing and Linguistic Expertise
  • Department of Information
  • Finance Department
    • Financial and Economic Department
    • Department of Accounting and Reporting
  • Case Management Department
    • Department of organizational and competitive support
    • Department of social and transport support
    • Department of Logistics
  • Department of Human Resources and Public Service
    • Department of Human Resources
    • Department for the Prevention of Corruption and Other Offenses
    • Department of retraining, advanced training and legal support of the state civil service
  • Department of macroeconomic analysis and methodological support

History of the Accounts Chamber of the Russian Federation

On November 18, 1994, the State Duma of the Federal Assembly of the Russian Federation adopted the Federal Law “On the Accounts Chamber of the Russian Federation”. The law was approved by the Federation Council on December 7 of the same year, and signed on January 11, 1995 by the President of the Russian Federation Boris Yeltsin. The law came into force from the day of its official publication - January 14, 1995.

In January 1994, the State Duma of the Russian Federation of the first convocation was elected the first in the history of Russia as the Chairman of the Accounts Chamber of the Russian Federation. Khachim Karmokov. In January 1995, Yury Yuryevich Boldyrev, a member of the Federation Council, was elected Deputy Chairman of the Accounts Chamber of the Russian Federation from the Federation Council of the Federal Assembly of the Russian Federation. The first meeting of the Board of the Accounts Chamber took place on April 18, 1995.

In accordance with the Federal Law "On the Accounts Chamber of the Russian Federation" to consider the issues of planning and organizing the work of the Accounts Chamber, the methodology of control and audit activities, reports and information messages sent to the Federation Council and the State Duma, the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and auditors The Board of the Accounts Chamber was formed, the first meeting of which took place on April 18, 1995. In fact, the Accounts Chamber began its activities in June 1995.

On April 19, 2000, due to the expiration of the term of office of the Chairman of the Accounts Chamber Kh.M. Karmokov was appointed by the State Duma of the Russian Federation to the post of Chairman of the Accounts Chamber Sergei Stepashin.

The Accounts Chamber took part in the improvement of budget legislation. At the same time, the efforts of the control department were aimed at creating a functioning unified system of state financial audit throughout the country. In 2000, the Association of Control and Accounts Bodies of the Russian Federation was established, and in 2002, the Union of Municipal Control and Accounts Bodies. In addition, on October 1, 2011, the federal law "On the general principles of organization and activities of the control and accounting bodies of the subjects of the Russian Federation and municipalities" came into force, which established the general principles of organization, activities, as well as the main powers of the control and accounting bodies of the regions and municipalities throughout the country.

On April 8, 2013, a new edition of the Federal Law "On the Accounts Chamber of the Russian Federation" came into force, significantly expanding the tasks, functions and powers of the department. Federal Law No. 41-FZ of April 5, 2013 "On the Accounts Chamber of the Russian Federation", established relations arising in the process of implementation by the Accounts Chamber of the Russian Federation of an external state audit (control) of the procedure for the formation, management and disposal of federal budget funds, budgets of state extra-budgetary funds , federal property and other resources within the competence of the Accounts Chamber of the Russian Federation, ensuring the security and socio-economic development of the Russian Federation, as well as the tasks, functions, powers and organization of the activities of the Accounts Chamber of the Russian Federation. In addition, it establishes criminal procedural guarantees of the immunity of officials of the Accounts Chamber of the Russian Federation.

September 9, 2013 Russian President Vladimir Putin submitted a candidacy to the State Duma of the Russian Federation Tatyana Golikova for appointment to the post of Chairman of the Accounts Chamber. After an extensive discussion and consultations of Tatyana Golikova with all parliamentary factions, on September 20, 2013, the deputies decided to support her candidacy and confirm her in office.

At the end of September 2013, the chambers of the Federal Assembly of the Russian Federation, on the proposal of the President of Russia, approved the entire leadership of the control department.

On November 22, 2013, the Board chaired by Tatyana Golikova approved the "Main (priority) areas of activity of the Accounts Chamber of the Russian Federation for 2014-2016". In particular, the following priorities were identified: control over the execution of presidential decrees dated May 7, 2012, state programs and the execution of strategic and conceptual documents, as well as the development of interaction with public authorities, including with the law enforcement system and strengthening the publicity and transparency of work.

Since 2014, the Accounts Chamber, in order to increase the efficiency of spending federal funds by budget managers and improve budgetary discipline, began to actively exercise the right to draw up protocols on administrative offenses. A corresponding amendment was made to the Code of Administrative Offenses in July 2013. Thus, an inspector of the Accounts Chamber, upon identifying relevant violations, must issue a protocol on an administrative offense and submit it to Rosfinnadzor, which will send the materials to the court.

The new version of the law "On the Accounts Chamber of the Russian Federation" required a reformatting of the interaction between the Accounts Chamber and regional control and accounting authorities. In this regard, at the initiative of Tatyana Golikova, already in March 2014, the Council of Control and Accounts Bodies of Russia was created at the Accounts Chamber. At the same time, in the course of developing the draft fundamental documents of the Council, the traditions of interaction between the Accounts Chamber and regional control and accounting bodies, which previously existed within the framework of the Association of Control and Accounts Bodies of Russia, were taken into account. At the first organizational meeting of the Council, with the participation of the heads of 76 regional control and accounting bodies, key aspects were identified in the work of the new advisory body at the Accounts Chamber. They were: the organization of joint audits, the transition to the program principle of budgeting, auditing in the field of procurement of goods, works and services, the development of criteria and methods for assessing the effectiveness of budget expenditures, the issues of improving legislation on external financial control.

On May 17, 2018, President of the Russian Federation Vladimir Putin introduced Presentation to the State Duma on the early dismissal of Tatyana Golikova from the post of Chairman of the Accounts Chamber of the Russian Federation. Earlier, Tatyana Golikova was nominated by the Prime Minister of the Russian Federation Dmitry Medvedev to the post of Deputy Prime Minister for Education, Health and Social Policy.

On May 18, 2018, the President of the Russian Federation approved the composition of the new Government of the Russian Federation, in which Tatyana Golikova is Deputy Prime Minister of the Russian Federation. Her area of ​​responsibility included social policy.

On May 22, 2018, on the proposal of the President of the Russian Federation Vladimir Putin, the State Duma of the Federal Assembly of the Russian Federation was appointed Chairman of the Accounts Chamber of the Russian Federation Alexey Kudrin.

The Accounts Chamber of the Russian Federation is a permanent supreme body of external state audit (control), accountable to the Federal Assembly of the Russian Federation.

Story

In the 17th century, during the reign of Alexei Mikhailovich, the Counting Order was formed - a temporary body that was created for the period of the next revision. In the 18th century, under the Governing Senate, the Near Chancellery functioned, which, in particular, carried out the powers of financial control, and the Revision Office, which was in charge of state accounts and tried persons accused of financial abuse.

In the 19th century, the functions of financial control were divided between the Minister of Finance, the State Treasurer and the State Comptroller (the position was established in 1810). The State Audit Office audited the financial statements of state and public institutions. The fundamental principles of the activity of state control were independence and independence from other ministries and departments. One of the first state controllers was Aleksey Khitrovo, who served for about 27 years (1827-1854) - a record term of service as head of state control.

After the Bolsheviks came to power in 1917, the work of creating a system of state control was entrusted to Joseph Stalin (Dzhugashvili). The People's Commissariat of State Control was formed in the country (since 1920 - the People's Commissariat of Workers' and Peasants' Inspection), which carried out inspections of the financial activities of state institutions. The People's Commissariat also had the right to review the staffing of state organizations, to investigate and prosecute officials, to seize property.

In 1923, the People's Commissariat was merged with the control body of the Communist Party - the Central Control Commission of the RCP (b) into the People's Commissariat of the Workers' and Peasants' Inspection of the USSR. In the late 1920s - 1930s, its main function was to control the implementation of five-year production plans, as well as the cleansing of Soviet institutions from persons of non-proletarian origin and pre-revolutionary intelligentsia.

In 1934, the People's Commissariat of the Workers' and Peasants' Inspection was divided into two commissions - Soviet control under the Council of People's Commissars of the USSR and party control under the Central Committee of the All-Union Communist Party of Bolsheviks. However, in 1940, the control department was restored: on the basis of the commission of Soviet control under the Council of People's Commissars, the People's Commissariat of State Control of the USSR was established (in 1946 it was transformed into the ministry of the same name). In 1957, the Commission of Soviet Control under the Council of Ministers of the USSR (in 1961-1962 - the State Control Commission of the USSR) became the main control body.

In 1962-1965, during the period of reforming the central bodies of state administration, which was carried out by the first secretary of the Central Committee of the CPSU Nikita Khrushchev, the functions of state control were carried out by the Committee of Party and State Control under the Central Committee of the CPSU and the Council of Ministers of the USSR. In 1965, the Soviet Union adopted the law "On People's Control in the USSR" and created the People's Control Committee under the Council of Ministers of the USSR. Its task included "assisting party and state bodies in the systematic verification of the actual fulfillment of the directives of the party and government by Soviet, economic and other organizations." With the adoption of the USSR constitution in 1977, the People's Control Committee passed into dual subordination - to the Supreme Soviet and the Council of Ministers of the USSR.

In May 1991, the Supreme Soviet of the USSR adopted a law on the highest body of financial and economic control - the Control Chamber of the USSR, which received the right to control the efficient and productive use of the state budget in all state authorities and administration without exception. However, already in December 1991, in the process of liquidating the state administration bodies of the USSR, the chamber was abolished.

In Russia, from 1992 to 1994, there was a Control and Budget Committee under the Supreme Council of the Republic. In December 1994, it was liquidated in connection with preparations for the adoption of the federal law "On the Accounts Chamber of the Russian Federation."

The formation of the Accounts Chamber of the Russian Federation began after the adoption of the 1993 constitution. The process of creating a new state institution took more than a year. On January 11, 1995, the federal law "On the Accounts Chamber of the Russian Federation" was adopted, which entered into force on January 14 of the same year. The first organizational meeting of the board of the Chamber was held on April 12, 1995.

On April 12, 2013, the current federal law "On the Accounts Chamber of the Russian Federation" dated April 5, 2013 came into force.

Tasks and powers of the Accounts Chamber

The Accounts Chamber exercises control over the targeted and efficient use of federal budget funds, determines the reliability of budget reporting, and evaluates the effectiveness of providing tax benefits and budget loans. It audits the state of the state debt (internal and external), the debt of foreign states and legal entities to the Russian Federation, state programs, the achievement of the strategic goals of the socio-economic development of the Russian Federation, the examination of draft federal laws, international treaties, strategic planning documents, etc.

Control powers extend to all state bodies, institutions, enterprises, banks, non-state pension funds and medical insurance organizations, as well as legal entities and individuals - manufacturers of goods, works and services that have entered into agreements providing for the use of federal budget funds.

The Accounts Chamber carries out the instructions of the Federal Assembly of the Russian Federation, but formally does not belong to the legislative, executive or judicial branches of government. As part of its tasks, it has organizational and functional independence. The activities of the chamber cannot be suspended, including in connection with the early termination of the powers of the parliament.

The Accounts Chamber informs the authorities and society about the results of its activities, provides information to the media. The department annually reports to the Federation Council and the State Duma, quarterly provides an operational report to the parliament on the implementation of the federal budget. Based on the results of the checks, if there is a corpus delicti, the chamber transfers the relevant materials to law enforcement agencies, which are obliged to inform the department about the progress of consideration of the materials submitted to them.

Management, auditors

The members of the Accounts Chamber are its chairman, deputy chairman and 12 auditors. The same person may not hold the said positions for more than two consecutive terms.

A citizen of the Russian Federation who has a higher education and at least five years of work experience in the field of public administration, state control (audit), economics, finance, and jurisprudence may be appointed chairman, deputy chairman and auditor of the Accounts Chamber. When appointed to a position, the management and auditors of the chamber are obliged to suspend their membership in a political party for the period of exercising their powers.

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

Candidates for the position of chairman of the chamber - at least three - are submitted by the Council of the Duma on the presentation of factions for consideration by the president. The President may submit one of the proposed candidates to the State Duma or nominate another candidate. The resolution on the appointment of the chairman of the Accounts Chamber is adopted by the deputies by a majority vote of the total number of parliamentarians. The decision on early dismissal of the chairman of the chamber is formalized by a resolution of the State Duma on the proposal of the president.

Candidates for deputy of the Accounts Chamber - also at least three - are submitted to the president by the council of the chamber of the Federation Council at the proposal of the committees. The head of state chooses one candidate or proposes his own candidate and introduces him to the upper house of parliament. The resolution on the appointment of the deputy chairman of the chamber is adopted by the senators by a majority of votes.

Auditors of the Accounts Chamber are officials who head certain areas of the department's activities.

Requirements for members of the Accounts Chamber

Members of the Accounts Chamber are not entitled to enter the bodies of state power and local self-government, engage personally or through authorized persons in entrepreneurial or other paid activities, except for teaching, scientific and creative activities, participate in the management of economic entities. They cannot receive royalties for their speeches or publications, receive remuneration not provided for by the law of the Russian Federation, foreign titles and awards (except for sports and scientific ones), be members of the bodies of foreign non-profit non-governmental organizations, have accounts in foreign banks located abroad (this requirement applies to members of their families).

Auditors should not be related to the heads of state, government, parliament, higher judicial bodies, or the presidential administration. In addition, family relations should not bind the members of the Accounts Chamber among themselves.

The chairman, deputy chairman, and auditors of the chamber may not be detained, arrested, or prosecuted without the consent of the chamber of the Federal Assembly that appointed them to office. A criminal case against them can only be initiated by the chairman of the Investigative Committee of the Russian Federation. The inspector of the chamber cannot be held criminally liable without the consent of the collegium of the department.

Structure and organs

The structure of the Accounts Chamber includes its collegium and apparatus. The collegium consists of the chairman of the chamber, his deputy, 12 auditors and the chief of staff (with the right to consultative vote). Chairmen of committees and commissions of both chambers of the Federal Assembly, members of the government, as well as other persons by decision of the head of the Accounts Chamber may take part in the meetings of the collegium.

The apparatus of the Accounts Chamber includes inspectors and other employees of the department. The structure of the apparatus includes 10 departments (economic analysis, external relations, business administration, etc.).

According to Rosstat, in 2017 the number of employees of the Accounts Chamber was 1 thousand 17 people, their average monthly salary was 181 thousand rubles.

In 2002, the State Research Institute for System Analysis of the Accounts Chamber (NII SP) was established for scientific work in the development and implementation of advanced methods and technologies for control and auditing and expert and analytical activities. In 2014, it was reorganized into the Federal Center for Informatization. Since January 1, 2018, it has been called the Center for Expert Analytical and Information Technologies of the Accounts Chamber.

Budget

In 2016, 3.6 billion rubles were allocated from the federal budget to ensure the work of the Accounts Chamber, in 2017 - 3.9 billion rubles. The planned budget of the department for 2018 is 3.8 billion rubles.

Activity

At the end of 2017, the Accounts Chamber revealed more than 6.5 thousand violations for a total amount of 1.9 trillion rubles. Of these, 2.3 thousand worth more than 118.7 billion rubles. were identified during public procurement, more than 2 thousand in the amount of 599 billion rubles. - in the formation and execution of budgets, 586 in the amount of 813.5 billion rubles. - in the preparation of budget and accounting reports. 18.8 billion rubles were returned to the budget system of the Russian Federation. (in 2016 - 8.8 billion rubles).

Inspectors of the Accounts Chamber initiated 389 cases of administrative offenses. By the beginning of 2018, 267 cases were considered by the courts, 130 officials and legal entities were brought to administrative responsibility, and they were sentenced to fines totaling 23.4 million rubles. (in 2016, 110 officials and legal entities were brought to administrative responsibility, the courts imposed administrative fines in the amount of 33.6 million rubles).

124 materials of control checks were sent to law enforcement agencies, of which 84 - to the Prosecutor General's Office, 21 - to the FSB, 13 - to the Investigative Committee, six - to the Ministry of Internal Affairs. The prosecutor's office made 169 submissions, 44 lawsuits were filed, 13 million rubles were reimbursed to the federal budget, and 109 cases of administrative offenses were initiated against officials. The preliminary investigation authorities initiated 20 criminal cases, including cases of abuse during the construction of the infrastructure of the Vostochny cosmodrome, misappropriation of funds by employees of the Sochi National Park, etc.

In 2017, the Accounts Chamber conducted an examination of more than 1.7 thousand draft legal acts, 179 state and federal target programs, 17 international treaties.

In 2018, the chamber will launch a new public service that will allow citizens to provide information about certain activities of public sector organizations. Thus, citizens will have the opportunity to directly influence the inclusion of certain organizations in the audit plan of the Accounts Chamber.

Accounts Chamber of the Russian Federation- parliamentary body of financial control in the Russian Federation.

Story

The prototype of the Accounts Chamber of the Russian Federation was the Chamber Collegium, created under Peter I. It was established in 1718 to manage state fees and some branches of the state economy. Until that time, the treasury of the Russian tsars was a complete mess. The ideologist and creator of the Accounts Chamber was Pyotr Lukich Aksyonov. In 1719, he was the first to keep a record of the receipt and expenditure of the monetary treasury in the state in the Chamber Collegium and submitted to the Sovereign weekly statements on the movement of amounts, according to reports received by the collegium. Moreover, Piotr Lukic drew up the forms of reporting for the Chamber College. Appointed commissar of a special reporting office, he taught the clerks sent to learn the accounting procedure from all places. In 1725, the Senate appointed Pyotr Lukich Aksyonov as chamberlain, and in 1731 as secretary.

From 1811 to 1918 there was a position of state comptroller. In January 1918, this position was abolished; instead of it, the Central Control Board was created; instead of provincial control chambers - provincial accounting and control boards.

In July 1918, the Central Control Board was transformed into the People's Commissariat for State Control of the RSFSR. In 1920, the commissariat was reorganized into the Workers' and Peasants' Inspectorate. In 1934 the Workers' and Peasants' Inspectorate was abolished; its functions were transferred to the Commissioner of Soviet Control of the USSR (KSK) for the RSFSR at the state level, authorized by the KSK of the USSR in regions, districts and cities at the local level. In 1940, the People's Commissariat for State Control was recreated; the functions of local commissioners of the KSK of the USSR were transferred to the chief controllers in the field.

Status

The status of the Accounts Chamber of the Russian Federation is determined by the Constitution of the Russian Federation and the Federal Law "On the Accounts Chamber of the Russian Federation", according to which the Accounts Chamber of the Russian Federation is a permanent financial control body formed by the Federal Assembly and accountable to it. In its activities, the Accounts Chamber is guided by federal legislation, carries out instructions from the Federation Council and the State Duma. As part of its tasks, the Accounts Chamber has organizational and functional independence. It is the control body of the Federal Assembly, but is not its structural subdivision and does not formally belong to the legislative, executive or judicial branches of government.

Structure and order of formation

The Chairman and half of the composition (six auditors) of the Accounts Chamber are appointed by the State Duma, the Deputy Chairman and the other half of the composition (six auditors) - by the Federation Council. The Accounts Chamber of the Russian Federation consists of a collegium and an apparatus. The board considers questions of the organization of work, and also reports and messages. The chairman (and in his absence - his deputy) manages the Accounts Chamber, organizes its work, auditors head certain areas of activity. The apparatus consists of inspectors (who directly organize and conduct control) and other full-time employees.

The building of the Accounts Chamber. Moscow, April 2008

Internal issues of the activities of the Accounts Chamber, the distribution of responsibilities between the auditors of the Accounts Chamber, the functions and interaction of structural divisions of the apparatus of the Accounts Chamber, the procedure for doing business, preparing and holding events of all types and forms of control and other activities are determined by the Regulations of the Accounts Chamber, approved by its Collegium.

Powers

The Accounts Chamber exercises operational control over the execution of the federal budget, as well as control over the state of the state internal and external debt, over the use of credit resources, over extra-budgetary funds, over the receipt of funds to the budget from the management and disposal of federal property, over the banking system (including the Bank of Russia) , conducts audits and checks, conducts an examination and gives opinions, informs the chambers of the Federal Assembly. When exercising its functions, the Accounts Chamber has certain state powers, it has the right to send submissions and instructions.

Composition of the Accounts Chamber

Accounts Chamber of the Russian Federation consists of the Chairman, Vice-Chairman and 12 auditors appointed for a period of 6 years. The Chairman and 6 auditors are appointed by the State Duma of the Federal Assembly of the Russian Federation, the Deputy Chairman and the remaining 6 auditors - by the Federation Council of the Federal Assembly of the Russian Federation.

Chairman of the Accounts Chamber of the Russian Federation

Deputy Chairman of the Accounts Chamber of the Russian Federation

Auditors of the Accounts Chamber of the Russian Federation

• Agaptsov Sergey Anatolievich
• Beskhmelnitsyn Mikhail Ivanovich
• Vasiliev Igor Vladimirovich
• Zhdankov Alexander Ivanovich
• Katrenko Vladimir Semyonovich
• Movchan Sergey Nikolaevich
• Odintsov Mikhail Viktorovich
• Ryabukhin Sergey Nikolaevich

Chief of Staff of the Accounts Chamber of the Russian Federation

chairmen

Ministers of State Control of the RSFSR

• Pekshev, Alexander Alekseevich (January 25, 1941 - May 5, 1942)
• Vasiliev, Nikolai Mikhailovich (September 1942 - 1954)
• Dedov, Afanasy Lukyanovich (March 26, 1955 - October 14, 1957)

• Skulkov, Igor Petrovich (January 10, 1958 - September 17, 1959)
• Zakurdaev, Vasily Ivanovich (September 17, 1959 - May 31, 1961)

Chairmen of the State Control Commission of the Council of Ministers of the RSFSR

• Shtykov, Terenty Fomich (June 6, 1961 - December 11, 1962)

Chairmen of the People's Control Committee of the RSFSR

• Konnov, Veniamin Fedorovich (December 30, 1975 - October 11, 1989)
• Anishchev, Vladimir Petrovich (October 11, 1989 - June 16, 1990)

Chairmen of the Accounts Chamber of the Russian Federation

• Karmokov, Khachim Mukhamedovich (January 17, 1994 - April 19, 2000)
• Stepashin, Sergei Vadimovich (since April 19, 2000)

The 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 are focused on strengthening the supervision by the Federal Assembly over the timely implementation of the state budget (expenditure and revenue parts) and in terms of structure, volume, purpose.

Historical reference

The prototype of the Chamber was the College of Chambers formed under Peter the Great. It was established in 1718. The chamber board was in charge of state fees and controlled some sectors of the country's economy. Until the moment of its establishment, the treasury of previous kings was in complete disarray. Pyotr Aksenov is considered to be the ideologist and founder of the Chamber College. It was he who first introduced the income statement in 1719. Weekly Aksenov submitted to Peter a report on the movement of funds according to the reports that were received by the collegium. In addition to this, he drew up accounting forms.

In 1811, the post of state controller was introduced. It existed until 1918, and then was abolished. Instead, they formed the Central Control Board. 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' 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 re-established. 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 form, from 1997 - city, and from 2006 - district.

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 regulatory acts. In the implementation of 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 own 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. Evaluation of the effectiveness and expediency of spending federal funds and the use of state property.
3. Performing financial expertise of draft federal regulations, legal documents of state authorities that provide for expenses covered from public funds or that affect the preparation and execution of the budget.
4. Assessment of the validity of expenditure and income items.
5. Analysis of detected deviations from the provided 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 implementing the state budget and the results of audit activities.

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

Structure

The body includes a chairman, his deputy, auditors and other employees who form the apparatus. The structure and staff list is approved by the Collegium for the presentation of the higher education within 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 of votes. A candidate for the position may 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, the government and the State Duma, as well as the Supreme Arbitration Court, the Supreme Court and the Constitutional Court.

Tasks of an official

Chamber President:

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 instructions and orders, to hire and dismiss employees of the apparatus, to conclude economic and other contracts. In cases established by law, the chairman may attend meetings of both chambers of parliament, their commissions and committees, meetings of the government and its presidium. An official cannot be a deputy of the State Duma. 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 post by the Federation Council for 6 years. The relevant resolution is approved by a majority of the total number of council members. A Russian citizen with a higher education and experience in finance, economics, public administration and state control can act as a deputy chairman of the joint venture. 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 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 ones. He is not allowed to be a member of the government.

Auditors

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

The specifics of the formation of the state

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). In the event of a vacant position of an auditor, it must be filled within two months. Employees, within the framework of their competence, independently resolve issues related to the organization of the work of the areas headed by them. Auditors are liable for improper performance or non-performance of 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 prohibited from performing other paid work, except for scientific, creative and pedagogical work.

College

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 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 includes the chairman of the chamber, deputy, auditors. The board has the right to approve the content of the areas of work headed by employees.

Apparatus

It includes inspectors and other staff members. The former carry out the direct organization and implementation of audits within the competence of the joint venture. The duties, responsibilities and rights of the employees of the apparatus, 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 is not entitled to interfere in the direct work of 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 instructions to 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 suppression. In case of non-fulfillment or improper fulfillment of the instructions received, the supervisory authority may apply sanctions. In particular, in agreement with the State Duma, the Accounts Chamber of the Russian Federation may freeze all operations on bank accounts.

controversial points

In the course of the work of budgetary institutions, audits by the Accounts Chamber of the Russian Federation often occur. The management of such enterprises has a 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 application 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 relate exclusively to supervision over the execution of expenditure and revenue items of the state budget. The powers of the chamber cannot duplicate the tasks of other state authorities and affect the current work of an economic entity.

This conclusion is justified by the following provisions. 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 of the 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 BK, the sale of the revenue side is recognized:

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 subjects.
4. Accounting for state budget revenues and reporting on revenues in accordance with the accepted 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 relate to the execution of articles of the financial plan. In particular, we are talking about concluding contracts, making transactions related to the disposal of property, making decisions on participation in legal entities, and so on. Thus, chamber audits 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 revision will contradict the established tasks.

Conclusion

The Accounts Chamber acts as one of the key control bodies in the country. It is in charge of the most important tasks related to the execution of budget items. In this regard, special requirements are imposed on the staff of the Chamber. Only highly qualified personnel who clearly understand their duties and responsibilities should work in the body. 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, 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.