About The Accounting Chamber Of Russian Federation

Original Language Title: О Счетной палате Российской Федерации

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102033808

Expired-the Federal law dated 05.04.2013 N 41-ФЗ RUSSIAN FEDERATION federal law on Court of accounts adopted by the State Duma of the Russian Federation November 18, 1994 year approved by the Federation Council of the year December 7, 1994 (as amended by the federal laws from 10.07.2002 N 86-FZ;
30.06.2003 N 86-FZ; from 06/29/2004 N 58-FZ;
from 14.08.2004 N 101-FZ; from 01.12.2004 N 145-FZ;
from 25.07.2006 N 128-FZ; dated 02.03.2007 N 24-FZ;
from 12.04.2007 N 49-FZ; from 21.07.2007 N 190-FZ;
from 24.07.2007 N 214-FZ; from 29.03.2008 N 29-FZ;
on 25.12.2008 N 274-FZ; from 09.02.2009 N 4-fl;
from 05.04.2010 N 43-FZ; from 28.12.2010. N 404-FZ;
from 29.12.2010 N 437-FZ; from 03.12.2012 N 231-FZ), Chapter 1. General provisions Article 1. The status of the accounts Chamber of the Russian Federation Accounting Chamber of the Russian Federation (hereinafter referred to as the Cour des comptes) is a permanent body of State financial control, defined by the Federal Assembly of the Russian Federation and accountable to him.
In its activity bases on the Constitution of the Accounting Chamber of the Russian Federation, this federal law, other laws of the Russian Federation. Within the framework of the objectives defined by the current legislation, the COA has the organizational and functional independence.
The COA is a legal entity, has a seal with the State emblem of the Russian Federation and its name.
Location of the COA-Moscow.
Article 2. Objectives the objectives of the audit Chamber of the Court of accounts are: organizing and overseeing the timely execution of the revenue and expenditure of the federal budget and the budgets of the federal budget funds in terms of volume, structure and purpose; determination of the effectiveness and appropriateness of expenditure of public funds and the use of federal property;
assessment of the reasonableness of the expenditure and revenue projects the federal budget and the budgets of the federal budget funds;
financial expertise of draft federal laws and normative legal acts federal authorities involving expenditures financed from the federal budget, or have an influence on the formulation and execution of the federal budget and the budgets of the federal budget funds;
analysis of deviations from the targets of the federal budget and the budgets of the federal budget funds and to prepare proposals aimed at their elimination, as well as improving the budgetary process in General;
control of legality and timeliness of the flow of funds from the federal budget and means of federal budget funds in the Central Bank of the Russian Federation, authorized banks and other financial institutions of the Russian Federation;
regular reporting to the Council of Federation and the State Duma of the information on the execution of the federal budget and the results of monitoring activities.
Article 3. Principles of control Chamber carries out the control over execution 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. The Court of audit Cour des comptes consists of the Chairman of the Accounting Chamber, Deputy President of the Court of Auditors of the Court of accounts, the audit Chamber.
The structure and staffing of the apparatus of the accounts Chamber of the Collegium of the COA claims upon recommendation of the Chairman of the Accounting Chamber of Ukraine within the limits of funds on the content of the Court of accounts.
Article 5. The Chairman of the Accounting Chamber and the Deputy Chairman of the Accounting Chamber Chairman of the Accounting Chamber is appointed on the recommendation of the President of the State Duma of the Russian Federation for a period of six years. Decision on the appointment of the President of the Court of accounts shall be adopted by the State Duma by a majority of votes from total number of deputies of the State Duma. Proposals on candidates for the post of the President of the Court of accounts may be made by the President of the Russian Federation State Duma factions and committees of the State Duma, as well as at least one-fifth of the total number of the deputies of the State Duma. A candidate for appointment to the post of Chairman of the Accounting Chamber, the President of the Russian Federation is not later than three months before the expiration of the term of Office of the Chairman of the Accounting Chamber of Ukraine. In the case of removal from Office of the Chairman of the Accounting Chamber of Russian Federation President is nominated for the post within two weeks from the day of release. In case of rejection of the proposed for the post of Chairman of the accounts Chamber of the candidacies of the President of the Russian Federation within two weeks of making a new nomination. The President of the Russian Federation shall have the right to re-submit in the State Duma the same candidacy or make another nomination. (As amended by the federal laws from 01.12.2004 N 145-FZ; from 29.03.2008 N 29-FZ)

Chairman of the accounts Chamber of the Russian Federation can be a citizen who does not have citizenship of a foreign State or residence permit or other document confirming the right of residence of a citizen of the Russian Federation on the territory of a foreign State, with higher education and professional experience in the field of public administration, State control of the economy and finance. (As amended by federal law from 25.07.2006 N 128-FZ), the President of the Court of accounts may not be in relationships with the President of the Russian Federation, Chairman of the Federation Council and the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, head of the presidential administration of the Russian Federation, General Prosecutor of the Russian Federation, Chairman of the investigative Committee of the Russian Federation, the President of the Constitutional Court of the Russian Federation, the President of the Supreme Court of the Russian Federation and the Chairman of the Supreme Arbitration Court of the Russian Federation. (As amended by the Federal law dated 28.12.2010. N 404-FZ) Chairman of the Accounting Chamber of Ukraine: manages the Accounting Chamber and organize its work in accordance with the rules of procedure of the Court of accounts;
submits to the Council of Federation and the State Duma together with the Deputy Chairman of the Accounting Chamber reports on the operation of the Court of accounts;
the Court of audit is in the bodies of State power of the Russian Federation and abroad.
In discharging his mandate the Chairman of the Accounting Chamber shall issue orders and regulations, receives and dismissal of the staff of the Court of accounts, conclude trade and other treaties.
The Chairman of the Accounting Chamber has the right to take part in the meetings of the Council of Federation and the State Duma, their committees and commissions of the Government of the Russian Federation, the Bureau of the Government of the Russian Federation.
The Chairman of the Accounting Chamber of Ukraine cannot be a Deputy in the State Duma, a member of the Government of the Russian Federation, to engage in other paid activity, except teaching, scientific and other creative activities. While teaching, scientific and other creative activities cannot be financed entirely from funds of foreign States, international organizations and foreign organizations, foreign citizens and persons without citizenship, unless otherwise stipulated by an international treaty of the Russian Federation or the legislation of the Russian Federation. The Chairman of the Court of accounts may not be part of the Administration, fiduciary or advisory boards and other bodies of foreign non-profit non-governmental organizations and operating in the territory of the Russian Federation of their structural units, unless otherwise stipulated by an international treaty of the Russian Federation or the legislation of the Russian Federation. (As amended by the Federal law dated 02.03.2007 N 24-FZ), Deputy Chairman of the Accounting Chamber appointed by the Federation Council on the recommendation of the President of the Russian Federation for a period of six years. Decree on the appointment of a Deputy Chairman of the Accounting Chamber shall be taken by a majority of votes from total number of Deputies (members) of the Council of the Federation. Proposals on candidates for the post of Deputy President of the Court of accounts may be the President of the Russian Federation committees and commissions of the Federation Council, as well as at least one-fifth of the total number of members of the Federation Council. A candidate for appointment to the position of Deputy Chairman of the Accounting Chamber, the President of the Russian Federation is no later than three months before the expiry of the term of the current Deputy Chairman of the Accounting Chamber. In the case of premature release from the post of Deputy Chairman of the Accounting Chamber of Russian Federation President is nominated for the post within two weeks from the day of release. In case of rejection of proposed as Deputy Chairman of the accounts Chamber of the candidature of the President of the Russian Federation within two weeks of making a new nomination. The President of the Russian Federation shall have the right to reintroduce for the consideration of the Council of the Federation the same candidacy or make another nomination. (As amended by federal law from 01.12.2004 N 145-FZ), Deputy Chairman of the Accounting Chamber can be a citizen of the Russian Federation, not having the nationality of a foreign State or residence permit or other document confirming the right of residence of a citizen of the Russian Federation on the territory of a foreign State, with higher education and professional experience in the field of public administration, State control of the economy and finance. (As amended by federal law from 25.07.2006 N 128-FZ)

Deputy Chairman of the Accounting Chamber could not be in relationships with the President of the Russian Federation, Chairman of the Federation Council and the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, head of the presidential administration of the Russian Federation, General Prosecutor of the Russian Federation, Chairman of the investigative Committee of the Russian Federation, the President of the Constitutional Court of the Russian Federation, the President of the Supreme Court of the Russian Federation and the Chairman of the Supreme Arbitration Court of the Russian Federation. (As amended by the Federal law dated 28.12.2010. N 404-FZ), Deputy Chairman of the Accounting Chamber of Ukraine performs official duties in accordance with the rules of procedure of the Court of accounts, performs in the absence of the Chairman of the Accounting Chamber of Ukraine, on behalf of the Chairman of the accounts Chamber of the Court of audit is in the bodies of State power of the Russian Federation and abroad.
Deputy Chairman of the Accounting Chamber has the right to take part in the meetings of the Council of Federation and the State Duma, their committees and commissions of the Government of the Russian Federation, the Bureau of the Government of the Russian Federation.
Deputy Chairman of the Accounting Chamber cannot be a Deputy in the State Duma, a member of the Government of the Russian Federation to engage in other paid activity, except teaching, scientific and other creative activities. While teaching, scientific and other creative activities cannot be financed entirely from funds of foreign States, international organizations and foreign organizations, foreign citizens and persons without citizenship, unless otherwise stipulated by an international treaty of the Russian Federation or the legislation of the Russian Federation. Deputy President of the Court of accounts may not be part of the Administration, fiduciary or advisory boards and other bodies of foreign non-profit non-governmental organizations and operating in the territory of the Russian Federation of their structural units, unless otherwise stipulated by an international treaty of the Russian Federation or the legislation of the Russian Federation. (As amended by the Federal law dated 02.03.2007 N 24-FZ), Article 6. The Auditors of the accounts Chamber of Auditors of the Court of accounts are officials in charge of specific areas of activity of the Court of accounts, which cover the complex group or combination of several revenue or expenditure of the federal budget, combined with unity of purpose. The specific content areas of activity of the Accounting Chamber headed by one of the Auditors of the Court of accounts shall be established by a panel of the Court of accounts.
Auditors of the Court of accounts can be assigned to the citizens of the Russian Federation, not having the nationality of a foreign State or residence permit or other document confirming the right of residence of a citizen of the Russian Federation on the territory of a foreign State, with higher education and professional experience in the field of State control of the economy, finance. (As amended by federal law from 25.07.2006 N 128-FZ)
(Repealed-the Federal law from 01.12.2004 N 145-FZ) on the proposal of the President of the Russian Federation, the Federation Council and the State Duma shall appoint six auditors of the Court of accounts for a period of six years. In case of rejection of the proposed for the post of auditor of the accounts Chamber of the candidature of the President of the Russian Federation within two weeks of making a new nomination. The President of the Russian Federation shall have the right to reintroduce for the consideration of the Council of the Federation, the State Duma the same candidacy or make another nomination. Decision of the Council of the Federation on the appointment of the Auditors of the Court of accounts shall be adopted by the majority of voices from the total number of members of the Federation Council. Decision of the State Duma on the appointment of the Auditors of the Court of accounts shall be adopted by the majority of voices from the total number of deputies of the State Duma. Proposals for candidates for the position of auditor of the Court of accounts appointed by the Council of the Federation, subject to the President of the Russian Federation 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 auditor of the Court of accounts appointed by the State Duma, could be made to the President of the Russian Federation State Duma factions and committees of the State Duma, as well as at least one-fifth of the total number of the deputies of the State Duma. (As amended by the federal laws on 12.04.2007 g. N 49-FZ; from 29.03.2008 N 29-FZ) (repealed-the Federal law from 01.12.2004 N 145-FZ) when you see the vacant post of auditor of the Court of accounts, it should be replaced within two months.
Auditors of the Court of accounts, within its competence, as determined by the Rules of the Court of accounts, independently decide all issues relating to the Organization of the activities of their areas and are responsible for its results.

Auditors of the Court of accounts shall have the right to attend the meetings of the Council of Federation and the State Duma, their committees and commissions, boards of federal executive authorities and other State bodies.
Auditors of the Court of accounts may not replace other government posts and State and municipal services and engage in other paid activity, except teaching, scientific and other creative activities. While teaching, scientific and other creative activities cannot be financed entirely from funds of foreign States, international organizations and foreign organizations, foreign citizens and persons without citizenship, unless otherwise stipulated by an international treaty of the Russian Federation or the legislation of the Russian Federation. Auditors of the Court of accounts may not be part of the governance, fiduciary or advisory boards and other bodies of foreign non-profit non-governmental organizations and operating in the territory of the Russian Federation of their structural units, unless otherwise stipulated by an international treaty of the Russian Federation or the legislation of the Russian Federation. (As amended by the Federal law dated 02.03.2007 N 24-FZ; from 25.12.2008 N 274-FZ) Article 6-1. Restrictions on the Chairman of the Accounting Chamber, Deputy Chairman of the Accounting Chamber and the Auditors of the accounts Chamber of the President of the Court of accounts, Deputy President of the Court of Auditors of the Court of accounts shall receive in connection with the performance of official duties is not stipulated by the legislation of the Russian Federation (loans, cash and other rewards, services, entertainment, recreation, transportation costs) from physical and legal persons. Gifts received by the Chairman of the Accounting Chamber of Ukraine, Deputy President of the Court of accounts or auditor of the Court of accounts in connection with the Protocol activities, official travel and other official activities are recognized federally owned and transferred to the Court of Audit Act, except for the cases stipulated by the legislation of the Russian Federation. The Chairman of the Accounting Chamber of Ukraine, Deputy President of the Court of accounts or auditor of the Accounting Chamber, passed the gift received by him in connection with the protocol event on official business and with other official event can redeem in the manner prescribed by normative legal acts of the Russian Federation; travel in connection with the performance of official duties outside the territory of the Russian Federation at the expense of the funds of individuals and legal entities, except for official travel carried out in accordance with the legislation of the Russian Federation, the Russian Federation's international treaties or agreements on a reciprocal basis, the federal authorities with State authorities of foreign States, international organizations and foreign organizations;
use for purposes not related to the performance of official duties, means of logistic, financial and information intended for the performance;
to disclose or use it for purposes not related to the performance of official duties, information, classified in accordance with the Federal Law restricted information or proprietary information, which became known in connection with the performance of official duties.
(Article supplemented by federal law from 25.12.2008 N 274-FZ) Article 6-2. Information about revenues, expenditures, assets, belonging to the property right and obligations of property nature (as amended by federal law from 03.12.2012 N 231-FZ) Chairman of the Accounting Chamber of Ukraine, Deputy President of the Court of Auditors of the Court of accounts represent information about their income, expenses, property that belongs to them by right of ownership and proprietary nature of obligations, as well as information about income, expenses, spouse and underage children , property that belongs to them by right of ownership and the obligations of the proprietary nature of spouse and minor children in accordance with the legislation of the Russian Federation. (As amended by federal law from 03.12.2012 N 231-FZ) If possession of the Chairman of the Accounting Chamber of Ukraine, Deputy Chairman of the Accounting Chamber or the auditor of the accounts Chamber of the income-generating securities, shares (shares of participation in the Charter capital of organizations) leads or may lead to a conflict of interest, he is obliged to transfer his securities shares (shares in authorized capitals of organizations) in trust in accordance with the legislation of the Russian Federation. (As amended by federal law from 03.12.2012 N 231-FZ)

For failure to submit the information specified in paragraph 1 of this article, the submission of deliberately false information and securities owned neperedachu shares (interests in Charter capital) in asset management in the case provided for in paragraph 2 of this article, the Chairman of the Accounting Chamber of Ukraine, Deputy President of the Court of accounts or auditor of the Court of accounts shall bear responsibility stipulated by the legislation of the Russian Federation.
(Article supplemented by federal law from 25.12.2008 N 274-FZ) Article 7. A bench of the Court of accounts to review the planning and organization of the work of the Court of accounts, control and methodology of audit work, reports and informational messages sent to the Federation Council and State Duma, formed a Collegium of the Court of accounts. The bench of the Court of accounts shall consist of the President of the Court of accounts, Deputy Chairman of the Accounting Chamber and the Auditors of the Court of accounts.
On the joint proposal of the Chairman of the Accounting Chamber and the Deputy Chairman of the accounts Chamber of the College accepts the rules of the Court of accounts, approves the content of activities, headed by auditors of the Court of accounts.
Article 8. Apparatus Apparatus of the Court of accounts audit Chamber consists of inspectors, the Court of Auditors and other staff members.
The duties of inspectors of the COA includes the immediate organization and carrying out of control within the competence of the Court of accounts.
Rights, duties and responsibilities of the staff of the Court of accounts, as well as the conditions of service are determined by this federal law, the law on the State civil service of the Russian Federation, the labour legislation of the Russian Federation and other normative legal acts. (As amended by the Federal law dated 09.02.2009 N 4-FZ), Chapter 3. The order of the activities of the Court of accounts Article 9. Activities of the Court of accounts in implementing the tasks set out in article 2 of this federal law, the Accounting Chamber executes control and inspection, expert-analytical, informational and other activities, provides a single system for monitoring the execution of the federal budget and the budgets of the federal budget funds, which include: organizing and conducting operational control over the execution of the federal budget during the year;
conducting integrated audits and thematic inspections under the individual sections and articles of the federal budget, the budgets of federal budget funds;
review of draft federal budget, laws and other regulatory legal acts, international treaties of the Russian Federation, Federal programs and other documents concerning the federal budget and Finance of the Russian Federation;
analysis and investigation of violations and deviations in the budgetary process, the preparation and submission to the Council of Federation and the State Duma proposals to address them, as well as to improve the budgetary legislation in General;
preparation and presentation of the conclusions of the Council of Federation and the State Duma for the execution of the federal budget and the budgets of the federal budget funds in the reporting year;
preparation and submission of reports and responses to queries of bodies of State power of the Russian Federation.
Article 10. Organization and planning of the work of the accounts Chamber of the Chamber builds its work on the basis of annual and ongoing plans and programmes which are formed on the basis of the need to ensure full system control over the execution of the federal budget, taking into account all species and activities of the Court of accounts.
Planning is carried out on the basis of the Court of accounts developed for these purposes, the techno-economic norms and standards, monitoring and audit standards guidelines. Mandatory inclusion in the plans and programmes of work of the Court of accounts shall be subject to the orders to the Federation Council and the State Duma, for the treatment of not less than one-fifth of the total number of Deputies (members) of the Council of the Federation or of the deputies of the State Duma.
Obligatory consideration when forming the plans and programmes of work of the Court of accounts shall be subject to the requests of the President of the Russian Federation, committees and commissions of the Chambers of the Federal Assembly of the Russian Federation, deputies (members) of the Council of Federation and deputies of the State Duma, the Government of the Russian Federation, bodies of State power of the constituent entities of the Russian Federation.
Draft annual plan is reviewed and approved by a panel of the Court of accounts.
Extraordinary monitoring activities are performed based on rulings of the Council of Federation and the State Duma of the Federal Assembly of the Russian Federation, for the treatment of not less than one-fifth of the total number of Deputies (members) of the Council of Federation and deputies of the State Duma or based on the decision of the Collegium of the Court of accounts.
Article 11. The rules of the Court of accounts

Internal matters of the activities of the Division of responsibilities between the Auditors of the Court of accounts, the function and interaction of structural subdivisions of the staff of the Court of accounts, how to do business, preparation and holding of events of all kinds and forms of control and other activities determined by the rules of the Court of accounts, approved by its Board.
Article 12. The scope of the supervisory powers of the Court of accounts verification authority of the Court of accounts applies to all public bodies (including devices) and the establishment in the Russian Federation, the federal budget funds, public corporations and State-owned companies. (As amended by the Federal law dated 29.12.2010 N 437-FZ) Supervisory powers of the Court of accounts also apply to local self-government bodies, enterprises, organizations, banks, insurance companies and other financial and credit institutions, their unions, associations and other associations, regardless of the types and forms of ownership, if they get, list, using funds from the federal budget or use federal ownership or control, and are provided by federal law or the Federal State authorities, the tax , customs and other benefits and advantages.
On the activities of public associations, non-governmental foundations and other non-State non-profit organizations monitoring powers of the Court of accounts shall be distributed in part related to the receipt, transfer or use of funds from the federal budget, using Federal ownership and management, as well as provided by federal law or the Federal State authorities of tax, customs and other benefits and advantages.
Article 13. Providing information, upon request of the Court of accounts of all public authorities in the Russian Federation, bodies of local self-government, the Central Bank of the Russian Federation, enterprises, institutions and organizations irrespective of their form of ownership, and their officials are obliged to provide, upon request of the Court of accounts the information necessary for its activities.
Audits and inspections Chamber receives from the audited companies, institutions, organizations, banks and other financial institutions all the necessary documentation and information on matters within its competence.
On demand of the accounts Chamber of the Russian Federation Central Bank, commercial banks and other credit and financial institutions are obliged to provide it with the necessary documentary evidence of transactions and accounts of the State of objects to be scanned. Other enterprises, institutions and organizations are required to provide on-demand audit Chamber for information and copies of documents on operations and settlements with them.
Refusal or evasion of the officials of these bodies, enterprises, institutions and organizations on the timely provision of necessary information or documentation on request of the Court of accounts, as well as providing false information shall entail liability established by the legislation of the Russian Federation.
Article 14. Operational control over the execution of the federal budget to the Chamber during the execution of the federal budget monitors the completeness and timeliness of receipts, the actual expenditure of budgetary appropriations in comparison with legally approved federal budget indicators, identifies deviations and violations, analyses, proposals to eliminate them.
Chamber of accounts on a quarterly basis in the prescribed form is the Federal Assembly of the Russian Federation the operational report on the execution of the federal budget, which provides factual information on income and expenditures in comparison with the approved federal law on the federal budget for the current year indicators during the reporting period, quarter.
Report form shall be approved by the State Duma in consultation with the Council of the Federation.
In order to ensure the timely collection and processing of information necessary for the compilation of the Accounting Chamber federal budget performance report, the Russian Federation introduced a mandatory for all federal executive bodies, enterprises, institutions and organizations, financial reporting. The decision on the specific timing of introduction and forms of this report was adopted by the Government of the Russian Federation on the submission of the Court of accounts.
Monitoring data used in planning the audits and inspections.
Article 15. Comprehensive Auditing and verification audits and thematic inspections were carried out at the place of location of the scanned objects. The timing, amounts and how they are spending are set by the clearing house.
Audits and inspections on the basis of the documentary evidence of the legitimacy of industrial and economic activities, the reliability of the accounting and financial reporting is determined by the timeliness and completeness of reciprocal payments of the scanned object and the federal budget.

According to the results of an audit or inspection report, which the officials of the Court of accounts shall bear personal responsibility.
On the results of audits and verifications of Chamber informs the Council of Federation and the State Duma shall bring them to the attention of Heads of federal executive bodies, enterprises, institutions and organizations.
On the damage caused by the State, and about detected violations of the law of the Court of audit informs the Council of Federation and the State Duma, and in identifying violations of laws entailing criminal liability, passes the relevant materials to law enforcement authorities.
Audits and inspections of the COA officials should not interfere in operational activities to be scanned, as well as to publicize its findings until the completion of the audit (inspection) and presentation of its results in the form of an Act (conclusions).
Officials of the COA and attracted to it professionals can use the data obtained in the course of audits and inspections only when doing work assigned by the clearing house.
Article 16. State monitoring internal and external debt of the Russian Federation and the use of credit resources Chamber monitors: management and maintenance of the public internal and external debt of the Russian Federation;
the legality, rationality and efficiency of foreign credits and loans obtained by the Government of the Russian Federation from foreign Governments and financial institutions;
the efficiency properties of centralized financial resources granted on a returnable basis;
provision of State loans, as well as providing funds on a pro bono basis to foreign States and international organizations.
Article 17. Monitoring federal extra-budgetary funds Chamber controls the formation and the cost-effectiveness of federal budget funds and currency funds administered by the Government of the Russian Federation.
Article 18. Control over the flow of funds from the federal budget to the Administration and management of State property of the Chamber exercises control over the revenues of the federal budget funds received: from the disposal of State assets (including its privatization, sale);
from management of federal property.
Article 19. Control over the banking system Chamber monitors: the activities of the Central Bank of the Russian Federation, of its structural subdivisions, other banks and financial institutions in their service parts of the federal budget;
the activities of the Central Bank of the Russian Federation for the servicing of the public debt of the Russian Federation.
Accounts Chamber of the Russian Federation carries out verification of financial and economic activity of the Central Bank of the Russian Federation, its departments and agencies. These checks are performed in conformity with the decisions of the State Duma, adopted only on the basis of the proposals of the national banking Council. (Part is supplemented by federal law from 10.07.2002 N 86-FZ), Article 20. Examination and conclusion of the Court of accounts Chamber examines and provides opinions on: draft federal budget, validity of its revenue and expenditure items, the size of the public internal and external debt, and the Federal deficit;
fiscal policy issues and improving the budget process in the Russian Federation;
draft legislative and other regulatory legal acts on financial and budgetary matters proposed for State Duma;
draft international treaties of the Russian Federation, involving legal implications for the federal budget;
draft programmes, which used funds from the federal budget.
On other matters within its competence, the COA is preparing and issuing opinions or written replies based on: requests the President of the Russian Federation;
orders the Council of the Federation or of the State Duma, issued the relevant decisions;
requests of committees and commissions of the Federation Council and the State Duma;
queries of Deputies (members) of the Council of Federation and deputies of the State Duma;
requests the Government of the Russian Federation;
requests of bodies of State power of constituent entities of the Russian Federation.
The decision to consider the request and expressing an opinion or denial of this is accepted by a panel of the Court of accounts. In case of refusal of the Chairman of the Accounting Chamber of returns request with indicating the reasons for rejection.
The conclusion of the Court of accounts may not contain political assessments of the decisions taken by the organs of representative and executive authorities of the Russian Federation on its terms of reference.
Article 21. Analysis of the results of monitoring activities

The Cour des comptes systematically analyzes the results of ongoing monitoring activities, monitors and investigates the causes and consequences of the identified deviations and violations in the process of formation of the income and expenditures of the federal budget.
On the basis of the received data the COA develops proposals for improving fiscal legislation and the development of fiscal system of the Russian Federation and submit them for consideration by the State Duma.
Article 22. The interaction of the Court of accounts with other supervisory bodies of the supervisory authorities of the Russian Federation, the President of the Russian Federation and the Government of the Russian Federation, federal security service of the Russian Federation, the foreign intelligence service of the Russian Federation, law enforcement bodies, supervisory bodies of constituent entities of the Russian Federation, the Central Bank of the Russian Federation and its Audit Bureau, Ministry of Finance of the Russian Federation and its Audit Office, tax authorities and other State supervisory bodies, organs of internal control are obliged to assist the work of the Court of accounts , to respond to requests for information on the results of audits and inspections. (As amended by the federal laws of the 30.06.2003 N 86-FZ; from 06/29/2004 N 58-FZ) when carrying out control and audit activities, within its competence, the Court of accounts shall have the right to engage in activities undertaken by State control bodies and their representatives, as well as on a contractual basis-non-audit service, individual specialists.
Article 23. Presentation of the Court of accounts of the results of the monitoring activities of the Chamber sends the State authorities of the Russian Federation, managers scanned the enterprises, institutions and organizations submitting for adoption of measures to rectify identified violations, compensation of the caused damage to the State and to punish officials responsible for violations of the legislation of the Russian Federation and mismanagement.
Presentation of the Court of accounts should be considered within the time specified in the submission or, if the period is not specified, within 20 days from the date of its receipt. The decision on the presentation of the decision and on measures to implement it, the COA will be notified immediately.
In case of detection while conducting inspection or audit of the embezzlement of public funds or assets, as well as other abuses the COA immediately transmits materials of inspection or audit in law enforcement.
Article 24. An injunction of the Court of accounts when identifying the objects being scanned in violations of economic, financial, commercial and other activities affecting the State direct direct damage and therefore requiring immediate interdiction, as well as in cases of deliberate or systematic non-compliance with the order and timing of the review submissions of the Accounting Chamber, creating obstacles to conduct monitoring activities audit Chamber has the right to give the administrations of the audited companies, institutions and organizations binding instructions.
Provisions of the Court of accounts shall be signed by the Chairman or Deputy Chairman of the accounts Chamber of the Court of accounts.
Requirements of the Accounting Chamber heads of federal executive authorities, members of the Government of the Russian Federation, as well as the heads of the executive authorities of the constituent entities of the Russian Federation Accounting Chamber Board accepted and signed by the Chairman or Deputy Chairman of the accounts Chamber of the Court of accounts.
In case of repeated non-performance or improper performance of the requirements of the audit Chamber of the Court of accounts of the College may, in agreement with the State Duma decide to suspend all financial, payment and settlement operations of the audited accounts of enterprises, institutions and organizations.
Cancel the order or make changes, can a bench of the Court of accounts.
Prescription may be appealed before the courts.
Article 25. Dissenting members of the bar of the Court of accounts Reports on the results of inspections and audits are submitted to the College of Auditors, audit Chamber responsible for their conduct. Following their consideration of the Collegium of the Court of accounts shall make a decision, which shall be signed by the Chairperson of the meeting of the Collegium of the Court of accounts.
A member or group of members of the bar of the Court of accounts, dissenting from its decision, may within three days to submit to the Chairman of the Accounting Chamber of dissenting opinion, which is attached to the decision of the Collegium of the Court of accounts and shall be published together with it.
When submitting material inspections and audits of the Chambers of the Federal Assembly of the Russian Federation, the dissenting opinion of the members of the panels of the Court of accounts shall be delivered without fail. In case with special opinion stands or the Chairman of the Accounting Chamber of Deputy Chairman of the Accounting Chamber, they receive Word for co-reports.
Article 26. Powers of inspectors of the Court of accounts audits and audits

The inspectors of the COA in performing their duties to conduct fiscal controls have the following rights: free access to State bodies, enterprises, institutions and organizations, banks and other financial institutions, irrespective of their form of ownership, military units, enter any production, storage, commercial and Office premises, unless otherwise provided by the legislation of the Russian Federation;
seal, cash cashier and Office premises, warehouses and archives, and when detecting fakes, forgeries, embezzlement and abuse-impound documents required, leaving Affairs Act exemptions and copies or inventory of the seized documents.
Leaders of the scanned objects to create normal conditions for the work of the inspectors of conducting the inspection or audit, provide them with the necessary premises, means of transport and communication, maintenance supervisors and clerical works.
Article 27. Mandatory compliance inspectors inspectors ' Requirements audit Chamber of the Court of accounts associated with the performance of their duties, are binding on the public authorities, as well as for enterprises, institutions and organizations regardless of their subordination and forms of ownership.
Article 28. Responsibility of inspectors Inspectors audit Chamber of the Court of accounts shall bear responsibility in accordance with the legislation of the Russian Federation for the reliability of the results of their inspections and audits, to be submitted to the State authorities or were publicly available, as well as disclosure of State secrets and other secrets protected by the law.
Chapter 4. Final provisions Article 29. Guarantees the legal status of the employees of the COA Chairman of the Accounting Chamber of Ukraine, Deputy Chairman of the Accounting Chamber and the Auditors of the Court of accounts may not be detained, arrested or prosecuted without the consent of the Chamber of the Federal Assembly of the Russian Federation which appointed them in the Court of audit.
A criminal case against the Chairman of the Accounting Chamber, Deputy Chairman of the Accounting Chamber or auditors of the Court of accounts may be instituted only by the Chairman of the investigative Committee of the Russian Federation. (As amended by the federal laws on 24.07.2007 N 214-FZ; from 28.12.2010. N 404-FZ), Inspector of the COA in the discharge of official duties cannot be prosecuted without the consent of the Collegium of the Court of accounts.
Impact on the officials of the Court of accounts with the purpose to prevent execution of their official duties or make a decision in someone's favor, acts of violence, insults or defamation or spreading distorted information about the execution of their duties entail responsibility, established by the legislation of the Russian Federation.
The Chairman of the Accounting Chamber of Ukraine, Deputy Chairman of the Accounting Chamber and the Auditors of the Court of accounts have guarantees of professional independence. They were prematurely dismissed by decision of the Chambers of the Federal Assembly of the Russian Federation which appointed them, in the following cases: (as amended by the federal laws from 01.12.2004 N 145-FZ; from 05.04.2010 N 43-FZ) and) violation of legislation of the Russian Federation or commit abuses, if a majority of the total number respectively, members of the Federation Council or the deputies of the State Duma; (As amended by the Federal law dated 15.12.2003 N 101-FZ) b) personal resignation;
in) recognition of their incapacitated by a final decision of the Court;
g) they reach the age of 65 years;
d) (repealed-the Federal law from 05.04.2010 N 43-FZ) Chairman of the Accounting Chamber of Ukraine, Deputy President of the Court of accounts, the Auditors of the Court of accounts may be prematurely released from Office by the decision of the Chamber of the Federal Assembly of the Russian Federation which appointed them, in case the Chambers of the Federal Assembly of the Russian Federation of a new convocation. The decision on early termination of powers of the Chairman of the Accounting Chamber of Ukraine, Deputy Chairman of the Accounting Chamber of Auditors of the Court of accounts may be made by the Chamber of the Federal Assembly of the Russian Federation no earlier than six months after the start of the new convocation of the State Duma, if a majority of the total number respectively, members of the Federation Council or the deputies of the State Duma. (Part is supplemented by federal law from 05.04.2010 N 43-FZ) Decision on premature discharge from Office the Chairman of the Accounting Chamber, Deputy Chairman of the Accounting Chamber of Auditors of the Court of accounts shall be issued by Decree of the appropriate Chamber of the Federal Assembly of the Russian Federation. (Part is supplemented by federal law from 05.04.2010 N 43-FZ) of the Court of accounts may not be suspended in connection with the dissolution of the State Duma.

Submission to dismiss the Chairman of the Accounting Chamber, Deputy President of the Court of accounts and auditors of the Court of accounts makes the appropriate Chamber of the Federal Assembly of the Russian Federation, the President of the Russian Federation. (Part is supplemented by federal law from 01.12.2004 N 145-FZ; as amended by federal law from 05.04.2010 N 43-FZ) Article 30. The funds for maintaining the funds for maintaining the accounts Chamber of the Court of accounts provided for in the federal budget on a separate line.
Control over the use of the accounts Chamber of the federal budget is carried out on the basis of decisions of the President of the Russian Federation, decisions of the Council of Federation and (or) the rulings of the State Duma of the Federal Assembly of the Russian Federation. (Part is supplemented by federal law from 21.07.2007 N 190-FZ), decision of the Council of Federation and (or) the Decree of the State Duma of the Federal Assembly of the Russian Federation on the implementation of the control over the use of the accounts Chamber of the federal budget funds allocated for its maintenance, are taken on the initiative of not less than one-fifth of the total membership of the Council of Federation and (or) the deputies of the State Duma. (Part is supplemented by federal law from 21.07.2007 N 190-FZ) Article 31. Material and social security of employees of the Court of accounts of the State shall take the necessary measures on the material and social security of the employees of the COA. The salaries of the inspectors of the Court of accounts are installed on 20 percent higher than the salaries of employees of the Government of the Russian Federation. The salaries of other employees of the Court of accounts shall be established at the level of salaries for employees of the Government of the Russian Federation.
Supplement to official salaries of employees of the Court of accounts shall be established in the manner and amount determined for employees of the Government of the Russian Federation.
Employees of the Court of accounts, who had been working in the bodies of financial control over ten years, granted an additional leave of 10 calendar days, and over 15 years-15 calendar days.
The Chairman of the Accounting Chamber of Ukraine establishes the monthly salary and allowances to him in the amount of salary of the Deputy Chairman of the Government of the Russian Federation and the salary increments.
The Deputy Chairman of the Accounting Chamber are set monthly salary and allowances to him in the amount of salary for the Deputy Prime Minister of the Russian Federation and the salary increments.
Auditor of the Court of accounts shall be fixed monthly salary and allowances to him in the amount of salary and allowances from the Federal Minister to this salary.
The employees of the COA apply order of medical, sanatorium, consumer and transport services established for employees of the Government of the Russian Federation.
Medical care and welfare of the Chairman of the Accounting Chamber, Deputy President of the Court of accounts and auditors of the Court of accounts shall be set at a level of servicing of the relevant officials of the Government of the Russian Federation.
Article 32. International context, the Chamber maintains relationships with manipulatives and control chambers and parliamentary oversight bodies of foreign States and their international associations, concludes cooperation agreements with them.
Article 33. The information on activity of the accounts Chamber of the Chamber regularly provides information on its activities to the media.
The Cour des comptes, publishes a monthly newsletter.
Annual report on the work of the Court of accounts is submitted to the Council of Federation and the State Duma and is subject to mandatory publication.
Materials based on the audit findings related 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. The entry into force of this federal law this federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 4 January 11, 1995-FZ