Overtaken by Federal Law 05.04.2013 N 41-FZ RUSSIAN FEDERATION FEDERAL LAW On the Accounts Chamber of the Russian Federation adopted by the State Duma on 18 November 1994 7 December 1994 . N 86-FZ; dated 30-06/2003 N 86-FZ; dated 29.06.2004 N 58-FZ; of 14.08.2004 N 101-FZ; dated 01.12.2004. N 145-FZ; of 25.07.2006 N 128-FZ; of 02.03.2007 N 24-FZ; of 12.04.2007 N 49-FZ; dated 21.07.2007 N 190-FZ; of 24.07.2007 N 214-FZ; dated 29.03.2008 N 29-FZ; of 25.12.2008 N 274-FZ; dated 09.02.2009 N 4-FZ; of 05.04.2010 N 43-FZ; of 28.12.2010 n 404-FZ; dated 29.12.2010 N 437-FZ; dated 03.12.2012 N 231-FZ Chapter 1. General provisions Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION accountable to it. In its activity the Court of Accounts is guided by the Constitution of the Russian Federation, by this Federal Law, by other laws. of the Russian Federation. Within the framework of the tasks defined by the legislation in force, the Court of Audit has organizational and functional independence. The Chamber of Accounts is a legal entity and has a stamp with the image of the State Emblem of the Russian Federation and its name. The location of the Court of Accounts is the city of Moscow. Article 2: Tasks of the Accounting Chamber The objectives of the Accounting Chamber are: organizing and monitoring the timely execution of federal budget and federal budget revenue and expenditures Extrabudgetary funds by volume, structure and purpose; determination of the effectiveness and appropriateness of public funds and the use of federal property; assessing the reasonableness of income and expenditure items Federal budget and federal extrabudgetary funds projects; Financial analysis of federal draft laws, as well as regulatory legal acts of the federal public authorities, providing for expenses to be charged to the federal budget or influencing the formation and Implementation of the federal budget and budgets of federal extrabudgetary funds; the elimination of these, as well as the improvement of the budgetary process in the in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 3. The principles of the exercise of control The Accounting Chamber shall monitor the implementation of the federal budget on the basis of the principles of legality, objectivity, independence and transparency. Chapter 2: Composition and Structure of the Court of Accounts Article 4. Composition of the Accounting Chamber The Court of Accounts consists of the President of the Court of Accounts, the President of the Court of Accounts, the auditors of the Accounting Chamber and the Office of the Court of Audit. The Chamber of Accounts Chamber shall approve the structure and staffing of the Court of Accounts Chamber upon presentation of the President of the Court of Accounts within the limits of the Court of Audit. Article 5. President of the Accounting Chamber and the Deputy President of the Court of Accounts The President of the Court of Accounts is appointed by the State Duma on the proposal of the President of the Russian Federation for six years. The Decree on the appointment of the President of the Court of Accounts is adopted by the State Duma by a majority of votes of the total number of deputies of the State Duma. to be introduced to the President of the Russian Federation by the parliamentary factions in the State Duma and the committees of the State Duma, as well as at least one fifth of the total number of deputies to the State Duma. The President of the Russian Federation shall be elected President of the Court of Audit at least three months before the expiry of the term of office of the Chairman-in-Office of the Court of Audit. In case of early release from the post of President of the Court of Audit, the President of the Russian Federation shall submit a candidate for that position within two weeks from the date of the said exemption. In the event of the rejection of the candidate for the post of President of the Chamber of Accounts, the President of the Russian Federation shall submit a new candidate within two weeks. At the same time, the President of the Russian Federation has the right to resubmit the same candidate for consideration by the State Duma or to submit another candidate. (In the wording of the federal laws of 01.12.2004) N 145-FZ; dated 29.03.2008 N 29-FZ ) The President of the Court of Accounts may be a citizen of the Russian Federation, without a foreign State, or a residence permit or other document confirming the right to permanent residence. OF THE PRESIDENT OF THE RUSSIAN FEDERATION (In the wording of Federal Law of 25.07.2006) N 128-FZ) The President of the Court of Accounts cannot be related to the President of the Russian Federation, the President of the Federation Council and the Chairman of the State Duma, the President of the Government of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION n 404-FZ) President of the Court of Accounts: provides guidance to the Court of Auditors and organizes its work in accordance with the Rules of the Court of Accounts; The State Duma, together with the Vice President of the Court of Accounts, reports on the work of the Court of Accounts; represents the Court of Accounts in the organs of the State power of the Russian Federation and abroad. In accordance with the powers vested in him, the President of the Court of Audit shall issue orders and orders, carry out the reception and dismissal of the staff of the Court of Audit, and conclude economic and other treaties. The President of the Court of Accounts has the right to participate in the meetings of the Council of the Federation and the State Duma, their committees and commissions, the Government of the Russian Federation and the Government of the Russian Federation. The President of the Accounts Chamber may not be a member of the State Duma, a member of the Government of the Russian Federation, to engage in other remunerated activities other than teaching, scientific and other creative activity. However, teaching, scientific and other creative activities cannot be financed exclusively by means of foreign States, international and foreign organizations, foreign citizens and stateless persons, if any Not otherwise provided by the international treaty of the Russian Federation or the legislation of the Russian Federation. The President of the Court shall not be a member of the governing bodies, boards of trustee or supervisory boards or other bodies of foreign non-profit non-governmental organizations operating in the territory of the Russian Federation. Unless otherwise provided by the international treaty of the Russian Federation or the legislation of the Russian Federation. (...) (...) N 24-FZ The Vice President of the Court of Accounts is appointed by the Federation Council of the Federation upon presentation of the President of the Russian Federation for a term of six years. The Decree on the appointment of the Vice President of the Court of Auditors shall be adopted by a majority vote of the total number of members of the Council of the Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The President of the Russian Federation shall be nominated by the President of the Russian Federation for appointment to the post of Vice-Chairman of the Court of Audit at least three months before the expiry of the term of office of the Acting Vice-President of the Court of Accounts. In case of early release from the post of Vice President of the Court of Audit, the President of the Russian Federation shall submit a candidate for this position within two weeks from the date of the said exemption. In the event of a dismissal of the proposed candidate for the post of Vice President of the Chamber of Accounts, the President of the Russian Federation shall submit a new candidate within two weeks. At the same time, the President of the Russian Federation has the right to resubmit the same candidate for the consideration of the Federation Council or to submit another candidate. (In the wording of the Federal Law of 1 December 2004, N 145-FZ) The Vice-President of the Court of Accounts may be a citizen of the Russian Federation, without a foreign State or a residence permit or other document confirming the right to The permanent residence of a citizen of the Russian Federation in the territory of a foreign State, having higher education and experience in the field of public administration, State control, economy and finance. (In the wording of Federal Law of 25.07.2006) N 128-FZ) The Vice President of the Court of Accounts cannot be related to the President of the Russian Federation, the President of the Federation Council and the Chairman of the State Duma, the President of the Government OF THE PRESIDENT OF THE RUSSIAN FEDERATION THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION N 404-FZ) The President of the Accounts Chamber shall perform the duties of the Accounts Chamber, in the absence of the President of the Court of Accounts, on the instructions of the President of the Court of Accounts. The Chamber shall represent the Court of Accounts in the organs of the State authority of the Russian Federation and abroad. The Vice-President of the Court of Accounts has the right to participate in the meetings of the Council of the Federation and the State Duma, their committees and commissions, the Government of the Russian Federation and the Government of the Russian Federation. The Deputy Chairman of the Accounts Chamber may not be a member of the State Duma, a member of the Government of the Russian Federation, to engage in other paid activities other than teaching, scientific and other creative activity. However, teaching, scientific and other creative activities cannot be financed exclusively by means of foreign States, international and foreign organizations, foreign citizens and stateless persons, if any Not otherwise provided by the international treaty of the Russian Federation or the legislation of the Russian Federation. The Vice President of the Court shall not be a member of the governing bodies, the boards of trustee or supervisory boards or other bodies of foreign non-profit non-governmental organizations active in the territory of the Russian Federation. In the case of the Russian Federation or the Russian Federation, the Russian Federation (...) (...) N 24-FZ) Article 6. Auditors of the Accounts Chamber Auditors of the Accounts Chamber are the officials in charge of certain activities of the Court of Accounts which cover the complex, group or set of a number of income or expense items Federal budget, united by the unity of purpose. The exact content of the activity of the Accounting Chamber, headed by one of the auditors of the Court of Audit, is established by the Chamber of the Court of Accounts. The auditors of the Accounts Chamber may be appointed citizens of the Russian Federation, who do not have the citizenship of a foreign state, or a residence permit or other document confirming the right to permanent residence OF THE PRESIDENT OF THE RUSSIAN FEDERATION (In the wording of Federal Law of 25.07.2006) N 128-FZ (Unused-Federal Law of 01.12.2004) N145-FZ) The Federation Council and the State Duma appoint six auditors of the Court of Auditors for six years. In the event of the rejection of the candidacy of the auditor of the Court of Accounts of the Russian Federation, the President of the Russian Federation shall submit a new candidate within two weeks. At the same time, the President of the Russian Federation has the right to submit again for the consideration of the Federation Council, the State Duma the same candidate, or to submit another candidate. The Decree of the Federation Council on the appointment of auditors of the Accounting Chamber shall be adopted by a majority vote of the total number of members of the Federation Council. The Resolution of the State Duma on the appointment of auditors of the Accounting Chamber shall be adopted by a majority of votes of the total number of deputies of the State Duma. Proposals for candidates for the position of auditors of the Court of Accounts appointed by the Federation Council may be submitted to the President of the Russian Federation by Committees and Commissions of the Federation Council, as well as at least one fifth of the total number of members of the Federation Council. Proposals for candidates for the position of auditors of the Court of Accounts appointed by the State Duma may be submitted to the President of the Russian Federation by the factions in the State Duma and the committees of the State Duma, as well as at least one fifth of the State Duma Number of deputies to the State Duma. (In the wording of the federal laws of 12 April 2007, N 49-FZ; dated 29.03.2008 N 29 FZ) (Unused-Federal Law of 01.12.2004) N 145-FZ) It should be replaced within two months when the auditor's post becomes vacant. The auditors of the Accounting Chamber shall, within the limits of their competence established by the Chamber of Accounts, decide on all matters relating to the organization of the activities headed by them and are responsible for its results. Auditors of the Accounts Chamber have the right to attend the meetings of the Council of the Federation and the State Duma, their committees and commissions, the boards of federal executive bodies and other state bodies. The Auditors of the Accounts Chamber cannot substitute for other public and municipal posts and engage in other paid activities other than teaching, scientific and other creative activity. However, teaching, scientific and other creative activities cannot be financed exclusively by means of foreign States, international and foreign organizations, foreign citizens and stateless persons, if any Not otherwise provided by the international treaty of the Russian Federation or the legislation of the Russian Federation. Auditors of the Accounting Chamber may not be part of the management bodies, boards of trustee or supervisory boards, other bodies of foreign non-profit non-governmental organizations operating in the territory of the Russian Federation Unless otherwise provided by the international treaty of the Russian Federation or the legislation of the Russian Federation. (In the wording of the federal laws of 2 March 2007: N 24-FZ; of 25.12.2008 N 274-FZ) Article 6-1. Constraints on the President Accounts Chamber, Vice-President Accounts Chamber and Auditors of the Accounts Chamber President of the Court of Accounts, Vice-President, Accounts Chamber The chambers, auditors of the Court of Accounts cannot: receive in connection with the performance of official duties not provided by the laws of the Russian Federation (loans, money and other remuneration, services, payment for entertainment, (...) (...) Gifts received by the President of the Court of Auditors, the President's Vice-President, or the Court of Audit of the Court of Audit for official functions, official business and other official functions, shall be recognized as federal officials. In the absence of the President, Mr. The President of the Court of Accounts, the Vice-President of the Court of Accounts or the Auditor of the Court of Accounts, who has surrendered a gift received by him in connection with a protocol event, on official business and with another official event, may buy it in OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION for non-performance, logistical, financial and information support services; to be released or used for purposes other than of the Office of the according to the federal law to information of limited access, or official information that has become known to him in connection with the performance of official duties. (The article is supplemented by the Federal Law of 25.12.2008. N 274-FZ Article 6-2. Information on revenues, expenses, property, owned property, and property liabilities Law of 03.12.2012. N 231-FZ) President of the Court of Accounts, Vice-President of the Court of Accounts, auditors of the Accounts Chamber provide information on their income, expenditure, property, of their property, property and income, spouse and minor children, property belonging to the property and obligations of property The nature of the spouse and minor children OF THE PRESIDENT OF THE RUSSIAN FEDERATION (...) (...) N 231-FZ) In case the President of the Court of Accounts, the Vice President of the Accounting Chamber or the auditor of the Accounts Chamber, the shares (shares in the authorized capital of the organizations) lead to or may lead to a conflict of interest, it is obliged to transfer its securities, shares (shares in the authorized capital of the organizations) to trust management in accordance with the legislation of the Russian Federation. (...) (...) N 231-FZ) For failure to provide information specified in part one of this article, the submission of false information and the non-transfer of its securities, shares (shares in the authorized capital of the organizations) in The Office of the President of the Republic of the Republic of the Russian Federation shall be responsible for the implementation of the Convention. Federation. Federal Law of 25.12.2008 N 274-FZ) Article 7. The Board of the Court of Audit To review the planning and organization of the Court of Accounts, the methodology of audit, reports and information messages to the Federation Council and the State Duma, constitutes the Collegium of the Court of Accounts. The Chamber shall be composed of the President of the Court of Accounts, the President of the Accounts Chamber and the auditors of the Court of Accounts. On the joint proposal of the President of the Court of Accounts and the Vice-Chairman of the Chamber of Accounts, the Chamber of Accounts approves the content of the activities headed by auditors of the Court of Accounts. Article 8. The Audit Chamber of the Accounts Chamber consists of inspectors of the Accounting Chamber and other staff members. " The duties of the Inspectors of the Accounting Chamber shall include the direct organization and conduct of control within the competence of the Court of Auditors. The rights, duties and responsibilities of the staff of the Court of Audit, as well as the conditions of their service are determined by this Federal Law, the Russian Civil Service Law OF THE PRESIDENT OF THE RUSSIAN FEDERATION (In the wording of Federal Law of 09.02.2009) N 4-FZ Chapter 3. Order of the Court of Audit Article 9. The Chamber of Accounts, in the process of carrying out the tasks set forth in article 2 of this Federal Act, performs the audit, expert and 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: organization and conduct of operational control over the implementation of the federal budget in the reporting year; { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } Separate sections and articles of the federal budget, budgets of federal extrabudgetary funds; examination of federal budget projects, laws and other regulatory legal acts, international treaties of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Proposals to eliminate them as well as to improve the budget Legislation in general; preparation and submission of opinions to the Federation Council and State Duma on the implementation of the federal budget and budgets of federal extrabudgetary funds in the reporting year; OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 10. Organization and planning of the work of the Accounting Chamber The Court of Accounts builds its work on the basis of annual and current plans and programmes that are formed on the basis of the need to ensure a comprehensive system control of performance of the Federal Budget, taking into account all the activities and directions of the activity of the Court of Accounts. Planning is carried out on the basis of technical and economic norms and standards, benchmarks and auditing standards, developed by the Accounts Chamber for these purposes. The Council of the Federation and the State Duma are subject to compulsory inclusion in the plans and work programmes of the Council of the Federation and the State Duma deputies (members) of the Federation Council or State Duma deputies. The President of the Russian Federation, committees and commissions of the Federal Assembly of the Russian Federation, deputies (members) of the Federation Council will be required to review the plans and programmes of work of the Accounts Chamber. Representatives of the State Duma, the Government of the Russian Federation and the State bodies of the constituent entities of the Russian Federation. The draft annual plan is reviewed and approved by the Chamber of Accounts. Extraordinary monitoring activities are conducted on the basis of resolutions of the Council of the Federation and the State Duma of the Federal Assembly of the Russian Federation, at least one fifth of the total number of deputies (members) of the Council Federation and members of the State Duma, or on the basis of a decision of the Chamber of the Court of Accounts. Article 11. Accounting Chamber, Internal Affairs of the Court of Audit, division of responsibilities between auditors of the Accounts Chamber, the functions and interaction of the divisions of the Court of Audit and activities of all kinds and forms of control and other activities shall be determined by the Rules of the Court of Accounts, as approved by the Chamber. Article 12. The scope of control powers of the Accounting Chamber Control authority of the Accounting Chamber shall apply to all state bodies (including their apparatus) and institutions in the Russian Federation, to the federal states. Extrabudgetary funds, state corporations and public companies. (In the wording of Federal Law dated 29.12.2010 N 437-FZ The Accounting Authority of the Accounting Chamber also extends to local governments, enterprises, organizations, banks, insurance companies and other financial and credit institutions, their unions, associations and others Associations, regardless of the types and forms of ownership, if they receive, list, use, or use federal funds, or use federal property, and also have federal legislation or by the federal authorities of the tax authorities, Customs and other benefits and benefits. For the activities of public associations, non-State funds and other non-State not-for-profit organizations, the audit authority of the Accounting Chamber shall be extended to the part related to the receipt, transfer or use of the federal budget, the use of federal property and the administration of federal property, as well as tax, customs and other benefits provided by federal or federal authorities. Article 13. Provision of information on the requests of the Accounting Chamber All public authorities in the Russian Federation, local government bodies, the Central Bank of the Russian Federation, enterprises, institutions, organizations, regardless of the form of ownership, and their officials are required to provide the Accounts Chamber with the information necessary to ensure its activities. The Audit Chamber shall receive all necessary documentation and information from the audited enterprises, institutions, organizations, banks and other financial institutions on matters within its competence. At the request of the Accounting Chamber, the Central Bank of the Russian Federation, commercial banks and other financial institutions are obliged to provide it with the necessary documentary evidence of the operations and the status of the accounts of the facilities being checked. The remaining enterprises, institutions and organizations are required to provide, at the request of the Court of Audit, copies of the certificates and copies of transactions and transactions with them. Refusal or evasion by officials of designated authorities, enterprises, institutions and organizations from the timely provision of the necessary information or documentation at the request of the Court of Audit, as well as the provision of false information OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 14. Operational control over execution of the federal budget The Accounts Chamber in the process of implementing the federal budget controls the completeness and timeliness of cash receipts, the actual expenditure of the budget in the budget In comparison with the federal budget's approved indicators, detects irregularities and violations, conducts their analysis and makes proposals for their elimination. The Court of Audit shall submit to the Federal Assembly of the Russian Federation on a quarterly basis an operational report on the implementation of the federal budget, which provides actual income generation data and The Federal Law on the federal budget for the current year in comparison with the approved federal budget for the current year in the past quarter. The report form is approved by the State Duma in agreement with the Federation Council. In order to ensure the timely collection and processing of the information necessary for the preparation of the report on the implementation of the federal budget by the Accounts Chamber, the Russian Federation is required to introduce a federal executive body. Authorities, enterprises, institutions and organizations have financial statements. The Government of the Russian Federation shall decide on the exact timing of the introduction and the forms of this reporting. Operational auditing data is used for audit and audit planning. Article 15. Audits and reviews Integrated audits and thematic audits are conducted at the location of the objects being checked. The timing, volume and manner of their implementation shall be established by the Court of Accounts. In the course of audits and reviews, the timeliness and completeness of the mutual funds are determined by documentary validation of the legality of production and management activities, the reliability of accounting and financial reporting payment of the inspected object and the federal budget. The audit or review shall be based on a report for the integrity of which the relevant officials of the Court of Audit have a personal responsibility. The Accounts Chamber informs the Federation Council and the State Duma and brings them to the attention of the heads of the relevant federal executive authorities, enterprises, institutions, and the State Duma. organizations. The Accounts Chamber shall inform the Federation Council and the State Duma of the damage caused to the State and the violations of the law and, in order to determine the violation of the laws giving criminal responsibility, Relevant materials to the law enforcement agencies. In auditing and checking, the officers of the Court of Audit shall not interfere with the operational activities of the facilities under review, nor shall they publicly disclose their findings until the completion of the audit (verification) and the presentation of its results in the audited accounts. the type of certificate (conclusion). The Officers of the Court of Audit and the professionals involved may use the data obtained during the audits and inspections only in the performance of the work assigned by the Court of Audit. Article 16. Control of state internal and external debt of the Russian Federation and for use of credit resources The Accounts Chamber controls: { \cs6\f1\cf6\lang1024 } Management { \cs6\f1\cf6\lang1024 } and { \cs6\f1\cf6\lang1024 } Service { \cs6\f1\cf6\lang1024 } OF THE PRESIDENT OF THE RUSSIAN FEDERATION financial organizations; effectiveness of placement Centralized financial resources on a recoverable basis; the provision of public loans, as well as the provision of grants to foreign States and international organizations on a non-reimbursable basis. Article 17. The Accounting Chamber controls the formation and efficiency of the use of federal extra-budgetary funds and foreign currency funds administered by the Government of the Russian Federation. Article 18. Control of the federal budget funds from management and administration state property The Accounting Chamber shall monitor the revenues of the federal budget received by: from the disposal of state property (including its privatization, sales); from the management of federal property. Article 19. Control of the banking system The Accounting Chamber controls: the activities of the Central Bank of the Russian Federation, its subdivisions, other banks and credit and financial institutions The Central Bank of the Russian Federation is the activity of the Central Bank of the Russian Federation. The Accounts Chamber of the Russian Federation carries out inspections of the financial and economic activities of the Central Bank of the Russian Federation, its structural units and institutions. These checks are carried out in accordance with the decisions of the State Duma taken only on the basis of proposals made by the National Bank of the Republic of Kazakhstan. (Part of the addition is the Federal Law of 10.07.2002. N 86-F) Article 20. Expertise and opinion of the Accounting Chamber The Chamber of Accounts shall conduct an examination and give its opinion on: the draft federal budget, the validity of its income and expenditure articles, the size of the State internal and external of the federal budget; problems of fiscal policy and improvement of the budget process in the Russian Federation; Questions to be submitted to the State Duma; OF THE PRESIDENT OF THE RUSSIAN FEDERATION On other issues within its competence, the Court of Audit shall prepare and submit opinions or written answers on the basis of: of the President of the Russian Federation; Federation or State Duma of the State Duma; requests of committees and commissions of the Federation Council and the State Duma; requests of deputies (members) of the Council of the Federation and deputies of the State Duma Duma; requests from the Government of the Russian Federation; OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Chamber of the Court of Accounts decides whether to consider the request and to prepare a conclusion or to refuse it. In case of refusal, the President of the Court of Accounts shall return a request indicating the reasons for refusal. The conclusions of the Accounts Chamber may not contain political assessments of decisions taken by the representative and executive authorities of the Russian Federation on matters of its competence. Article 21. Analysis of the results of the monitoring activities The Audit Chamber systematically reviews the results of the ongoing monitoring activities, summarizes and explores the causes and consequences of the identified irregularities and violations in the income generation process, and expenditure of the federal budget. On the basis of the received data, the Accounting Chamber shall develop proposals to improve the budget legislation and the development of the budget and financial system of the Russian Federation and submit them to the State Duma for consideration. Article 22. Interaction of the Accounts Chamber with other control bodies of the Russian Federation Control bodies of the President of the Russian Federation and the Government of the Russian Federation, Federal Service of the Russian Federation, the Foreign Intelligence Service of the Russian Federation, the law enforcement agencies, the supervisory bodies of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and its control and auditing, of the Russian Federation tax authorities and other state control bodies, internal control agencies are required to assist the Accounting Chamber, provide information on the results of the audits conducted and provide information on the results of the audits. check. In the wording of the federal laws of June 30, 2003, N 86-FZ; dated 29.06.2004 N 58-FZ ) In the conduct of audit activities within the limits of its competence, the Court of Audit shall be entitled to involve State supervisory bodies and their representatives in its activities, as well as contractual basis-non-State audit services, individual professionals. Article 23. Presentation of the Accounting Chamber Based on the results of the monitoring activities, the Accounting Chamber shall send to the State authorities of the Russian Federation, the heads of audited enterprises, institutions and organizations of the submission for (c) To take measures to address the violations identified, to compensate the State for damages and to bring to justice officials responsible for violations of the Russian Federation's legislation and mismanagement. The View of the Accounts Chamber must be considered at the time specified in the submission or, if not specified, within 20 days from the date of receipt. The Court of Audit shall be notified without delay on the action taken and on the measures taken to implement it. In cases of detection or audit of the theft of public funds or materiel, as well as other abuses, the Accounting Chamber shall promptly hand over the audit or audit records to the law enforcement agencies. organs. Article 24. Rule of the Court of Accounts When identifying violations in economic, financial, commercial and other activities that are directly directly damaging to the State directly and requiring immediate damage, In cases of intentional or systematic failure to observe the procedure and time limits for the consideration of the submissions of the Court of Audit, the creation of obstacles to the conduct of the monitoring activities, the Court of Audit has the right to give the administration of the auditee enterprises, institutions and organizations requirements. The requirements of the Accounts Chamber shall be signed by the President of the Court of Auditors or the Vice-President of the Court of Audit. The Collegium of Accounts of the Russian Federation shall be accepted by the heads of the federal executive authorities, members of the Government of the Russian Federation and the heads of the executive authorities of the constituent entities of the Russian Federation. The Chambers shall be signed by the President of the Court of Auditors or the Vice-President of the Court of Auditors. In the event of repeated failure or improper performance of the requirements of the Court of Audit, the Chamber of the Accounts Chamber may, in agreement with the State Duma, decide to suspend all types of financial, payment and settlement payments. Operations in the accounts of audited enterprises, institutions and organizations. The Collegium of the Court of Accounts can cancel or amend the requirement. The order can be appealed in court order. Article 25. Members of the Board of the Accounts Chamber of the Court of Auditors ' special opinion The Audit and Audit Reports shall be submitted to the Board of Auditors by the auditors responsible for holding them. At the end of their consideration, the Collegium of the Chamber of Accounts makes a decision, which is signed by the presiding officer of the Chamber of the Accounts Chamber. A member or a group of members of the Chamber of Accounts who disagree with its decision, shall have the right within three days to submit to the President of the Court of Accounts a separate opinion, which shall be attached to the decision of the Chamber of the Court of Auditors and shall be published jointly. with him. The members of the Board of the Accounts Chamber shall be required to make the special opinion of the members of the Chamber of the Federal Assembly of the Russian Federation on the basis of the submission of audits and audits of the Chambers of the Federal Assembly of the Russian Federation. In the event that a special opinion is given by the President of the Court of Auditors or the Vice-President of the Court of Audit, he shall be accorded the floor. Article 26. The authority of the Inspectors of the Accounting Chamber for audits and audits Inspectors of the Court of Audit in the performance of their duties for budgetary and financial control shall have the right: It is free to visit public authorities, enterprises, institutions and organizations, banks and other credit and financial institutions, regardless of their form of ownership, military units and units, or to enter any of the production, warehousing, Commercial and office space, unless otherwise stipulated by law OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the documents seized. The site managers of the auditee are obliged to create normal conditions for the work of the inspectors of the Accounting Chamber conducting the inspection or audit, to provide them with the necessary premises, means of transport and communications, and to provide technical assistance Maintenance of inspectors and office administration. Article 27. Mandatory performance of the requirements of the Inspectors of the Accounting Chamber The requirements of the Court of Audit of the Court of Honor relating to the performance of their duties shall be binding on the public authorities, as well as for enterprises, institutions and organizations, regardless of their subordination and form of ownership. Article 28. Accountability of the Inspectors of the Accounting Chamber Inspectors of the Court of Audit are responsible in accordance with the legislation of the Russian Federation for the veracity of the results of their audits and audits provided in State organs or publicity, as well as for the disclosure of State and other secrets protected by law. Chapter 4: Final provisions Article 29. Guarantees of the legal status of employees of the Chamber of Accounts President of the Court of Accounts, the Vice President of the Court of Accounts and auditors of the Accounts Chamber shall not be detained, arrested, prosecuted without the consent of that Chamber of the Federal Assembly of the Russian Federation, who appointed them to the Court of Accounts. A criminal case against the President of the Court of Accounts, the President of the Court of Auditors or the auditors of the Court of Auditors may be brought only by the President of the Investigative Committee of the Russian Federation. In the wording of federal laws of 24.07.2007 N 214-FZ; of 28.12.2010 N 404-FZ) Inspector of the Court of Accounts in the performance of his duties cannot be held criminally liable without the consent of the Chamber of Accounts. Impact on officers of the Court of Audit to prevent them from exercising their duties or to obtain a decision in one's favour, acts of violence, insults, and libel or defamation OF THE PRESIDENT OF THE RUSSIAN FEDERATION The President of the Court of Accounts, the Vice President of the Court of Accounts and auditors of the Court of Accounts have guarantees of professional independence. They are released early by the decision of the Chamber of the Federal Assembly of the Russian Federation, which appointed them, in the following cases: (In the wording of federal laws dated 01.12.2004. N 145-FZ; 05.04.2010 N43 FZ) (a) their violation of the Russian Federation's legislation or the commission of abuse of service, if such a decision votes the majority of the total number of [ [ members of the Federation Council or State Duma deputies; (In the wording of Federal Law of 14 August 2004). N 101-FZ ) b) a personal letter of resignation; in the recognition of their incompetent effective court decision; age) attained 65 years of age; d) Federal Law of 05.04.2010 N 43-FZ ) President of the Accounts Chamber, Deputy Chairman of the Court of Accounts, auditors of the Court of Accounts may be relieved of the post by decision of the Chamber of the Federal Assembly of the Russian Federation; in the event of the formation of a new chamber of the Federal Assembly of the Russian Federation. The decision on early termination of powers of the President of the Court of Accounts, the Vice President of the Court of Accounts, the auditors of the Accounts Chamber may be taken by the corresponding Chamber of the Federal Assembly of the Russian Federation not earlier than through Six months after the start of the work of the State Duma of the new convocation, if a majority of the total number of members of the Federation Council or State Duma deputies, respectively, votes for such a decision. (Part of the addition is the Federal Law of 05.04.2010. N43 FZ)The decision to grant early release from the post of President of the Court of Auditors, the Vice-President of the Court of Auditors, the auditors of the Accounting Chamber shall be issued by a decision of the respective chamber of the Federal OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Part of the addition is the Federal Law of 05.04.2010. N 43-FZ) Activities of the Accounts Chamber cannot be suspended due to the dissolution of the State Duma. The President of the Accounts Chamber, the President of the Court of Accounts and auditors of the Court of Audit shall submit to the respective chambers of the Federal Assembly of the Russian Federation of the Russian Federation. (Part added is the Federal Law of 01.12.2004. N 145-FZ; in the wording of the Federal Law of 05.04.2010. N 43-FZ) Article 30. The funds for the maintenance of the Court of Auditors are provided for in the federal budget by a separate line. Control of the use of the federal budget by the Accounts Chamber is carried out on the basis of decisions of the President of the Russian Federation, decisions of the Federation Council and (or) decisions of the State Duma OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Part of the addition is the Federal Law of July 21, 2007. N 190-FZ)Resolution of the Federation Council and (or) Resolution of the State Duma of the Federal Assembly of the Russian Federation on the implementation of control over the use of the Court of Accounts The federal budget allocated for its maintenance is taken on the initiative of at least one fifth of the total number of members of the Federation Council and State Duma deputies. (Part of the addition is the Federal Law of July 21, 2007. N190-FZ Article 31. The material and social security of the members of the Court of Audit The State shall take the necessary measures for the material and social security of the members of the Court of Audit. The salary of inspectors of the Court of Audit shall be 20 per cent higher than that of the employees of the Government of the Russian Federation. The salaries of other members of the staff of the Court of Audit are set at the level of the official salaries of employees of the Government of the Russian Federation. The members of the Court of Audit are set up in the order and amounts defined for the employees of the Government of the Russian Federation. A staff member of the Accounting Chamber who has worked with the financial control authorities for more than ten years is granted additional leave of 10 calendar days and 15 years for 15 calendar days. The President of the Accounts Chamber shall be responsible for the monthly salary and allowances of the official salary of the First Deputy Chairman of the Government of the Russian Federation and the allowances of that salary. The Vice-President of the Court of Audit shall set a monthly salary and supplement thereto in the amount of the official salary of the Vice-President of the Government of the Russian Federation and the allowances of that salary. The Auditor of the Accounts Chamber shall be responsible for the monthly salary and allowances of the Federal Minister in the amount of the salary of the Federal Minister. The employees of the Accounting Chamber shall be subject to the procedure of medical, sanatorium-resort, domestic and transport services for employees of the Government of the Russian Federation. Medical and domestic services of the President of the Accounting Chamber, the Deputy President of the Court of Auditors and auditors of the Court of Audit shall be established at the service level of the relevant officials of the Government of the Russian Federation. Article 32. International relations The Chamber of Accounts maintains links with the Court of Audit and Control Chambers and the parliamentary control bodies of foreign states and their international associations. Article 33. Information on the activities of the Accounting Chamber The Court of Audit regularly provides information on its activities to the media. The Court of Audit publishes a monthly bulletin. The annual report of the Court of Auditors is submitted to the Federation Council and the State Duma and is subject to mandatory publication. The results of inspections relating to the preservation of State secrets shall be submitted to the chambers of the Federal Assembly of the Russian Federation in closed meetings. Article 34. Entry into force of this Federal Law This Federal Law shall enter into force on the date of its official publication. President of the Russian Federation B. Yeltsin Moscow, Kremlin 11 January 1995 N 4-FZ