Management of the Accounts Chamber of the Russian Federation. Stolyarov Nikolai Sergeevich

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 oversight from the FS for the timely implementation of the state budget (consumable and income parts) and in structure, volume, intended purpose.

Historical reference

The chamber's prototype was formed by Peter the first chamber board. It was established in 1718. The Chamber Board headed by statements and controlled some sectors of the country's economy. Until the institution in the treasury of previous kings was a complete confusion. Petr Aksenov is an ideologist and creator of the Camera Collegium. It was he who first introduced the expenditure statement in 1719. Weekly Aksenov served Peter a report on the movement of funds for the reports that came to the collegium. The stern of this, he made up the form of accounting.

In 1811, the position of the StateController was introduced. It existed until 1918, and then was abolished. Instead, they formed the central control board. In July 1918, it was transformed. From this point on, the People's Commissariat on the State Administration of the RSFSR began. In 1920, another reorganization was held. The Commissariat was transformed into the working and peasant inspection. In 1934, she was abolished. The inspection functions were transferred to the USSR authorized CCC. However, in 1940, the Commissariat was recreated. Subsequently, he became known as the Ministry of State Control, which was transformed in 1957 to the Commission at the Council of Ministers of the USSR. In 1991, the leadership of the country established the position of chief stateist aspect of the RSFSR. In 1993, on the basis of the Constitution, the Accounts Chamber of the Russian Federation was formed. From the same time, regional divisions began to form, since 1997 - urban, and from 2006 - district.

general characteristics

In its work, the Chamber of Completion Chamber of the Russian Federation is guided by the constitutional provisions, FZ No. 4 of January 11, 1995 and other regulatory acts. When implementing its tasks, the structure has some independence. The Accounts Chamber of the Russian Federation acts as Jurliso, has its own seal with the image of the coat of arms of the country and with its name. This organ 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 maintenance of supervision for the timely implementation of the expenditure and income articles of the state budget and extrabudgetary funds on the intended purpose, volume and structure.
2. Evaluation of the effectiveness and feasibility of federal funds and the use of state property.
3. The fulfillment of financial expertise of the projects of federal regulations, legal documents of state-owned bodies, which provide for the costs covered from state-owned or which affect the preparation and execution of the budget.
4. Assessment of validity of consumables and income articles.
5. Analysis of detected deviations from the provided indicators of state budget and extrabudgetary funds, the development of proposals for eliminating and improving the financial process.
6. Supervision of compliance with the legality and timeliness of funds in the Central Bank, authorized banking organizations and other credit institutions.
7. Regular submission of the SF and the State Duma of information on the process of implementing the state budget and the results of auditing activities.

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

Structure

The authority has a chairman, his deputy, auditors and other employees who form the apparatus. The structure and staffing schedule is approved by the Collegium on the submission of the highest in the framework of the funds allocated for the content of the institute. The Chairman of the Accounts Chamber of the Russian Federation is appointed to his State Duma for 6 years. The corresponding ruling is made by a majority vote. A citizen of Russia, who has a higher education and work experience in the field of public administration, and state supervision and economy, can be a candidate for the position. The Chairman of the Accounts Chamber of the Russian Federation cannot be a relative of the President and Head of His Administration, Chairmen of the Council of Federation, Government and State Duma, as well as you, Sun and COP.

Obligibility tasks

Chairman of the Chamber:

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

The official is entitled to issue orders and orders, to make a job and dismissing staff of the apparatus, enter into household and other contracts. In cases established by the legislation, the Chairman may attend meetings of both chambers of parliament, their commissions and committees, at the Government meetings and its Presidium. The official cannot be a State Duma deputy. Membership and government is not allowed. In addition, it is prohibited to carry out other paid activities, except for scientific, creative and teaching.

Deputy

He is appointed by the Council of the Federation for 6 years. The corresponding decree is approved by a majority of the total number of members of the Council. A citizen of Russia, who has a higher education and experience in the field of finance, economics, public administration and the state control system, can act as Deputy Chairman of the JV. The official cannot have related relations with the following persons:

1. President of Russia and the head of his administration.
2. Chairmen of the State Duma and the Council of the Federation.
3. Prosecutor General.
4. Chairmen of the CS, you and Sun, as well as governments.

The deputy fulfills his duties in accordance with the Rules. In the absence of the chairman of the joint venture, he fulfills his tasks, represents the ward abroad and in the Russian authorities of the GosVesti. The deputy is entitled to attend meetings in the State Duma and the Federation Council, their commissions and committees, as well as the Government and its Presidium. The official person is forbidden to be a deputy, to carry out other paid activities, except for creative, scientific and pedagogical. Its membership in the government is not allowed.

Auditors

The Accounts Chamber of the Russian Federation includes in its composition officials leading by certain directions of work of the authority. They cover a group, a complex or a set of specific costs of costs and income of the state budget. The specific content of the area headed by one or another auditor, within which the functions of the Accounts Chamber of the Russian Federation are being implemented is determined by the board. Citizens of Russia, having a higher education and experience in the field of Gosnadzor, Economics and Monetary Policy, may be as candidates for positions. 1/4 auditors may have a higher education and experience of a different profile.

The specificity of the formation of the state

State Duma and SF may appoint 6 auditors for six years. The relevant decrees are made by a majority of the total number of members (deputies). In the event of a vacant position of the auditor, it must be occupied within a two-month term. Employees within the framework of their competence independently solve issues related to the organization of the work of the directions headed by them. Auditors are responsible for improper performance or non-fulfillment of its tasks. Employees are entitled to participate in the meetings of the State Duma and the Federation Council, their commissions and committees, the colleges of federal executive and other government agencies. Auditors are forbidden to carry out other paid work, except for scientific, creative and pedagogical.

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 board also approves the order in accordance with which control is carried out. The Accounts Chamber of the Russian Federation works in accordance with the provisions of the Regulation. He is also approved by the board. It contains the Chairman of the Chamber, Deputy, Auditors. The board has the right to approve the content of the work directions headed by employees.

Apparatus

It includes inspectors and other full-time employees. The first is carried out by direct organization and conduct of revisions within the competence of the joint venture. Responsibilities, responsibility and rights of staff of the apparatus, the conditions for their work are established in federal legislation, TC and other regulatory acts.

Powers of the Accounts Chamber of the Russian Federation

Key areas 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 under consideration is not entitled to interfere with the direct work of supervised organizations. The results of the activities carried out, the body informs the State Duma and the SF.

The authority of the Accounts Chamber of the Russian Federation includes the direction of the prescriptions of the administration of an appropriate organization in the event of disorders in the implementation of economic and other operations that harm the interests of the country and requiring preventation. In case of failure or improper implementation of the instructions obtained, the supervisory structure can apply sanctions. In particular, in coordination with the State Duma, the Accounts Chamber of the Russian Federation may freeze all operations on bank accounts.

Controversial moments

In the process of working budget institutions, the Accounts Chamber of the Russian Federation often occur quite often. The leadership of such enterprises has a question: can a body carry out audit on areas that are not related to state-owned expenditures, the use of property in economic management, the use of customs / tax mailings and advantages? In existing regulations, the range of tasks, which solves the Accounts Chamber of the Russian Federation, is clearly defined. They concern exceptionally oversight of the execution of expenditure and income articles of the state budget. The authority of the Chamber cannot duplicate the tasks of other state-owned bodies and affect the current work of the economic entity.

This conclusion is justified by the following provisions. In part 5 tbsp. The Constitution 101 is determined that the State Duma and SF form the Accounts Chamber in order to ensure control of the execution of the federal budget. This provision is reflected and specified in Art. 2 FZ No. 4. From the norm it follows that the challenges of the Chamber in the field of control and auditing work are related to the implementation of budget and extrabudgetary fund articles. Under art. 245 BC, the implementation of the revenue part is recognized:

1. Enumeration and enrollment of income into a single budget account.
2. The distribution of regulatory taxes in accordance with the approved financial plan.
3. Returns of sums unnecessary to the subjects.
4. Accounting for state budget revenues and revenue reporting in accordance with the classification adopted.

From the above it follows that issues on the current economic activity of the enterprise carried out in the framework of civil legal capacity are not to execute the articles of the financial plan. In particular, we are talking about the conclusion of contracts, transactions related to the order of property, making decisions about participation in the legal entities and so on. Thus, the checks of the Chamber may be recognized as legitimate only in terms of the management and use of state-ownership, funds of the federal budget or the use of tax sending. In other cases, the audit will contradict the established tasks.

Conclusion

The Accounts Chamber acts as one of the key control bodies in the country. Her knowledge is the most important tasks regarding the execution of budget articles. In this regard, special requirements are presented to the chamber staff. Only highly qualified personnel should work in the authority, clearly understand their duties and responsibilities. That is why the State Duma and SF participate in the process of formation of the Accounts Chamber. Despite the particular independence of the body, he is accountable to the Federation Council and the Lower Chamber of Parliament. Its responsibilities include drawing up a report on its activities and presenting it into higher structures.

Counting Chamber of the Russian Federation (SP of the Russian Federation) - Permanent Constitutional Body of State Financial Control.

Gordeev Anatoly Nikolaevich

Deputy Head of the Office of the Accounts Chamber of the Russian Federation

Semenchenko Valery Pavlovich

Deputy Head of the Office of the Accounts Chamber of the Russian Federation

Stolyarov Nikolai Sergeevich

Directions of the Accounts Chamber of the Russian Federation:

Administrative Department of the Accounts Chamber

Director of the Department: Kravchenko Sergey Vitalievich

Department of External Relations of the Accounts Chamber

Director of the Department: Seasin Nikolay Vladimirovich

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

Director of the Department: Galanayuk Vladimir Vasilyevich

Accounting Chamber Informatization Department

Director of the Department: Brazrovnaya Vladimir Igorevich

Consolidated Department of the Accounts Chamber

Director of the Department: Dubinkin Vadim Vadimovich

Department of Legal Provision of the Accounts Chamber

Director of the Department: Emelyanova Natalia Nikolaevna

Accounts Chamber Information Department

Director of the Department: Allah Alan Soltonbekovich

Financial Department of the Accounts Chamber

Director of the Department: Filonenko Svetlana Viktorovna

Accounts Chamber Security Department

Director of the Department: Melimuk Vitaly Igorevich

Department of Personnel and State Service of the Accounts Chamber

Director of the Department: Kabanova Olga Vladimirovna

Cooperation of the Accounts Chamber with other organizations

JV spends great work on the organization interaction with state authorities. The Accounts Chamber signed an agreement on cooperation and interaction with a number of law enforcement agencies and other government bodies. One of the most important activities of the Accounts Chamber is to ensure effective interaction with the control and counting bodies of the constituent entities of the Russian Federation.

In order to improve the efficiency of state financial control and coordination of the activities of the Control and Accounts, Association of Control and Accounts of the Russian Federation . The Association is designed to promote the development and implementation of a unified control system for the formation and execution of budgets of all levels of the budget system of the Russian Federation, providing information, methodological and legal assistance to the monitoring authorities.

Bilateral and multilateral cooperation

In accordance with Art. 32. FZ of the SP of the Russian Federation and the main provisions Lima Declaration of Guidelines for Control The Accounts Chamber supports links with counting and control chambers and bodies of parliamentary control of foreign states and their international associations concludes with them cooperation agreements.

Within the framework of bilateral cooperation of the joint-stock operations of the Russian Federation in recent years, has significantly increased its cooperation with European CPI through joint and parallel checks.

According to multilateral cooperation, the SP of the Russian Federation is a member of the International Organization of Supreme Control Bodies (Intosai), the European Organization of Supreme Controls (EUROSAI), the Asian Organization of Supreme Control Bodies (AZOSA), the International Consortium for Government Financial Management. On a bilateral basis, international cooperation of the Accounts Chamber with the Control and Audit Bodies of Foreign Countries is actively developing.

In 2000, on the initiative of the SP of the Russian Federation, the Council of the leaders of the SAIs of the States Parties to the Commonwealth of Independent States (Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan and Ukraine) was established. Among the priority areas of cooperation, the joint development of fundamentally important theoretical and practical issues of state financial control of a regional nature was allocated, mutual exchange of ideas, experience and information, conducting joint and parallel bilateral and multilateral monitoring and analytical measures, promoting vocational training and advanced training.

Together with the European Accounts Chamber of the SP of the Russian Federation, conducts use by Russian recipients of grants for the technical assistance program of the European Union CIS countries to the CIS countries aimed at supporting the economy and social development of the CIS countries.

Publications of the joint venture of the Russian Federation

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". Bulletin is produced monthly in accordance with the Federal Law "On the Accounts Chamber of the Russian Federation" (Article 33).

Responsible for the release is the head of the apparatus of the Accounts Chamber of the Russian Federation, the supervisor of the system analysis of the Accounts Chamber of S. M. Shahrai.

The Accounts Chamber Along with the existing financial control tools, is actively introducing a new type of state control - strategic audit , the purpose of which is to assess the effectiveness of economic policy as a whole. The application of strategic audit along with financial audit and audit of efficiency will fully use socially significant results of the joint venture in order to improve the efficiency of public resource management.

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

On the methodological support of the activities of the Accounts Chamber of the Russian Federation. The web address of the document.

Tass dossier. The Accounts Chamber of the Russian Federation is the permanent higher authority of state control, accountable to the Federal Assembly of the Russian Federation. For the first time, the status, tasks, structure and principles of the activities of the Main Control Office of Russia identified the Federal Law of January 11, 1995.

The formation of the Accounts Chamber began in December 1993 after the adoption of the Constitution of Russia. The process of creating a new test department took more than a year. In January 1994, her first chairman was elected by the State Duma, who became one of the leaders of the Deputy Group "New Regional Politics" Khachim Karmokov (held this position until 2000). In January 1995, his deputy was elected member of the Federation Council Yuri Boldyrev. On November 18, 1994, the State Duma adopted the Federal Law "On the Accounts Chamber of the Russian Federation". On December 7, 1994, he received the approval of the Federation Council, on January 11, 1995, was signed by the President of the Russian Federation Boris Yeltsin and entered into force on January 14th. The first organizational meeting of the Chamber 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 (appointed again in 2005 and 2011). His deputies during this period were Yuri Boldyrev, Alexander Semikolyany and Valery Goreglyad.

The Accounts Chamber of the Russian Federation monitors the use of federal budget funds, assesses the effectiveness of the provision of tax benefits and budget loans. The powers of the Office were significantly expanded after the new edition of the Federal Law on the Accounts Chamber of April 5, 2013, according to which the powers of the departments were significantly expanded. The tasks of the Chamber added an audit of state programs, examination of projects of federal laws, international treaties, strategic planning documents. Also, the Control Office is granted the right to apply to proposals to improve budget legislation and the development of the country's financial system. In addition, now law enforcement agencies must inform the Accounts Chamber on the course of the consideration of the materials transferred to them.

According to the amendments to the 2014 Law, the Accounts Chamber received the right to conduct inspections of the efficiency of public utterable pension funds and insurance medical organizations.

The control powers of the department apply to all government agencies, institutions, enterprises, banks, as well as legal and individuals - manufacturers of goods, works and services that have concluded contracts involving the use of federal budget.

The Accounts Chamber has organizational and functional independence. Its activity cannot be suspended, including in connection with the early termination of Parliament's powers.

Every year, the Chamber is reported to the Federation Council and the State Duma, quarterly provides an operational report to the Parliament on the progress of the federal budget. According to the results of the inspections, in the presence of a crime, the Chamber transfers the appropriate materials into law enforcement agencies.

The Accounts Chamber consists of a board and apparatus. The colleague includes the chairman of the department, his deputy, 12 auditors and the head of the apparatus (with the right of a deliberative voice).

Chairman of the Chamber and Half of its auditors appoints a period of six years to the State Duma, Deputy Chairman and the remaining half of the auditors - the Federation Council.

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

The structure of the chamber's apparatus includes 23 departments, including 58 inspections and 49 departments. The staff number of employees as of December 31, 2013 was 1189 people. The budget of the Accounts Chamber in 2013 amounted to 2 billion 674 million rubles.

For 20 years of its activities, the Accounts Chamber of the Russian Federation conducted about 9 thousand inspections. The amount of identified violations of legislation in the financial and budget sector was 4.6 trillion rubles. During this period, according to the results of control measures, the agency sent almost 9 thousand submissions and regulations. According to his materials, more than 1,700 criminal cases were initiated by law enforcement agencies.