RUSSIAN FEDERATION FEDERAL LAW On the Accounting Chamber of the Russian Federation adopted by the State Duma on March 22, 2013 Approved by the Federation Council on 27 March 2013 class="ed">(In the edition of federal laws of 07.05.2013 N 102-FZ; dated 23.07.2013 N 251-FZ; of 28.12.2013 N 396-FZ; of 12.03.2014 N 29-FZ; dated 04.11.2014 N 341-FZ; of 05.10.2015 N 285-FZ; of 27.10.2015 N 291-FZ Chapter 1. General provisions Article 1. The object of regulation and purpose of this Federal Law 1. This Federal Law regulates relations arising in the course of the implementation by the Accounts Chamber of the Russian Federation (hereinafter-the Court of Audit) of external state audit (control) of order of formation, management and disposal of funds the federal budget, the budgets of public extrabudgetary funds, federal property (hereinafter referred to as federal resources) and other resources within the competence of the Court of Accounts for security and socio-economic development OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Court of Audit. 2. The purpose of this Federal Law is to create a legal basis for the implementation by the chambers of the Federal Assembly of the Russian Federation (hereinafter referred to as the Federal Assembly) of parliamentary control through the formation of the Court of Accounts of the Russian Federation. To ensure the constitutional right of citizens of the Russian Federation to participate in the management of the affairs of the State through the exercise of external State audit (control). Article 2. Status of the Accounts Chamber 1. The Court of Audit is a permanent supreme body of external State audit (control) formed in accordance with the procedure established by this Federal Law and reports to the Federal Assembly. 2. Within the framework of the tasks defined by the legislation of the Russian Federation, the Court of Audit has organizational, functional and financial independence and carries out its activities independently. 3. The activities of the Chamber of Accounts cannot be suspended, including in connection with the dissolution of the State Duma. (In the wording of Federal Law dated 04.11.2014. N 341-FZ 4. The Court of Audit is a legal entity and has a stamp with the image of the State Emblem of the Russian Federation and with its name, heraldic emblem-emblem and flag. 5. The location of the Accounts Chamber is the city of Moskva, Zubovskaya Street, House 2. (In the wording of the Federal Law 04.11.2014 N 341-FZ) Article 3. The legal basis of the Court of Auditors 1. The Chamber is governed by the Constitution of the Russian Federation, the universally recognized principles and norms of international law, the international treaties of the Russian Federation, the Federal Act and other federal laws. The laws, as well as the international legal principles of an independent audit (control). 2. The Court of Audit shall conduct an external State audit (control) in accordance with the standards established and approved by the Court of Audit in accordance with the procedure established by this Federal Law. Article 4. The principles of external state audit (control) by the Accounting Chamber The Accounting Chamber performs external state audit (control) on the basis of principles of legality, efficiency, objectivity, independence, openness and transparency. Article 5. The objectives of the Accounting Chamber are: 1) the organization and monitoring of targeted and efficient use of the federal budget, budgets of state extrabudgetary funds; 2) Audit of the feasibility and effectiveness of achieving the strategic objectives of the social and economic development of the Russian Federation; (3) determining the effectiveness and compliance with the regulatory legal acts of the Russian Federation and management of federal and other resources in the limits of competence of the Court of Audit, including for the purposes of strategic planning in the Russian Federation; (In the wording of Federal Law dated 04.11.2014. N 341-FZ) 4) Analysis of identified shortcomings and irregularities in the formation, management and disposition of federal and other resources within the competence of the Court of Audit, the formulation of proposals for their removal, and improvement of the budget process in general within the scope of competence; 5) (Spspent force-Federal Law 04.11.2014 N 341-FZ) 6) assessing the effectiveness of the provision of tax and other benefits, budgetary credits from the federal budget, and evaluating the legality of the provision of public guarantees and guarantees, or Enforcement of obligations by other means of transactions committed by legal persons and individual entrepreneurs, through federal and other resources, within the jurisdiction of the Court of Accounts; 7) of the Chief Administrators of the Federal The budget and budgets of the State extrabudgetary funds of the Russian Federation and the annual report on the implementation of the federal budget, the budgets of State extrabudgetary funds of the Russian Federation; and The timeliness of the federal budget and the funds of State extrabudgetary funds in the Central Bank of the Russian Federation, authorized banks and other credit organizations of the Russian Federation; 9) The extent to which anti-corruption measures are within their competence. Chapter 2: Composition and Structure of the Court of Accounts Article 6. Composition of the Accounting Chamber The Court of Accounts is composed of the President of the Court of Accounts, the President of the Court of Accounts, the auditors of the Court of Audit and the Office of the Court of Audit. Article 7. President of the Accounting Chamber 1. The President of the Court of Accounts is appointed by the State Duma for a term of six years at the request of the President of the Russian Federation. The same person may not hold the office of President of the Court of Audit for more than two consecutive terms. 2. Candidates for the appointment of the President of the Court of Accounts are submitted to the President of the Russian Federation by the Council of State Duma on the proposals of the factions in the State Duma. The President of the Russian Federation is submitting at least three candidates for the post of President of the Court of Accounts. The President of the Russian Federation shall select from the nominated candidates one and submit it to the State Duma for appointment to the post of President of the Court of Accounts. In the event that no candidate is supported by the President of the Russian Federation, he is entitled to submit a different candidate and submit it to the State Duma for appointment to the office of President of the Court of Audit. 3. The Decree on the appointment of the President of the Court of Audit is adopted by the State Duma by a majority of votes of the total number of deputies of the State Duma. 4. The President of the Accounts Chamber may be a citizen of the Russian Federation who does not have the citizenship of a foreign State or a residence permit or another document confirming the right to permanent residence of a Russian citizen on the territory of the Russian Federation. The territory of a foreign state with higher education and experience of not less than five years in the field of public administration, state control (audit), economy, finance, law. 5. The President of the Court of Accounts cannot be related to the President of the Russian Federation, the President of the Federation Council, the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, and the Chairman of the Council of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Federation. (In the wording of Federal Law dated 12.03.2014. N 29-FZ 6. The President of the Court of Accounts: 1) manages the activities of the Court of Accounts and organizes its work in accordance with the legislation of the Russian Federation, the Rules of the Court of Accounts, and represents the Court of Audit within the country and for the The Council of the Federation and the State Duma, together with the President of the Court of Audit, shall report to the Council of the Federation and the State Duma on the work of the Court of Auditors. 7. The Chairman of the Accounting Chamber may not be a member of the State Duma, a member of the Federation Council and a member of the Government of the Russian Federation. The President of the Court has the right to participate in the meetings of the Federation Council and the State Duma, their committees and commissions, the Government of the Russian Federation and the Government of the Russian Federation. 8. The President of the Court of Accounts is dismissed by the decision of the State Duma in the case of: 1) of the violation of the laws of the Russian Federation or the commission of abuse of service, if such a decision is voted on. Most of the total number of deputies of the State Duma; (2) personal resignation; (3) recognition by his incapacitated court decision; 4) in connection with the loss of confidence in cases under Federal Law N 273-FZ " Corruption Control ". 9. The decision on early release from the post of Chairman of the Accounting Chamber shall be made by decree of the State Duma on the proposal of the President of the Russian Federation. Article 8. Vice-President of the Court of Accounts 1. The Deputy Chairman of the Court of Accounts is appointed by the Federation Council for a term of six years, at the request of the President of the Russian Federation. The same person may not hold the office of Vice-President of the Court of Audit for more than two consecutive terms. 2. Candidates for the appointment of the President of the Court are made by the President of the Russian Federation by the Council Chamber of the Federation Council on the proposals of the Committees of the Federation Council. The President of the Russian Federation is submitting at least three candidates for the post of Vice-Chairman of the Court of Accounts. The President of the Russian Federation shall select from the list of candidates one and submit it to the Federation Council for appointment to the post of Vice-President of the Court of Accounts. In the event that no candidate is supported by the President of the Russian Federation, he is entitled to nominate a different candidate and submit it to the Federation Council for appointment to the post of Vice-President of the Court of Audit. 3. The Decree on the appointment of the Vice-President of the Court shall be made by a majority vote of the total number of members of the Federation Council. 4. The Deputy Chairman of the Court of Accounts may be a citizen of the Russian Federation who does not have the citizenship of a foreign State or a residence permit or another document confirming the right to permanent residence of the Russian citizen In the territory of a foreign state with higher education and experience of not less than five years in the field of public administration, state control (audit), economy, finance, law. 5. The Vice-President of the Court may not be related to the President of the Russian Federation, the President of the Federation Council, the Chairman of the State Duma, the Chairman of the Government of the Russian Federation, and the Chairman of the Council of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, President of the Court of Accounts. (In the wording of the Federal Law of December 12, 2014). N 29-FZ 6. In the absence of the President of the Court of Audit, the President of the Court of Accounts shall perform the duties of the President of the Court of Audit, in the absence of the President of the Court of Auditors, in the absence of the President of the Court of Audit represents the Court of Audit at home and abroad. The Vice President of the Court of Accounts can guide the activities of the Court of Accounts. (...) (...) N 341-FZ 7. The Deputy Chairman of the Court of Accounts may not be a member of the State Duma, a member of the Federation Council and a member of the Government of the Russian Federation. At the same time, the Deputy Chairman of the Accounting Chamber has the right to take part 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. 8. The Vice-President of the Court of Audit shall be dismissed from office by a decision of the Federation Council in case of: 1) of the violation of the laws of the Russian Federation or the commission of abuse of service, if such decision will vote a majority of the total number of members of the Federation Council; (2) personal resignation; (3) recognition by his incapacitated court decision; 4) due to the loss of confidence in the cases, under Federal Law N 273-FZ " Corruption Control ". 9. The decision on early release from the post of Vice President of the Accounting Chamber shall be made by decree of the Federation Council on the proposal of the President of the Russian Federation. Article 9. Auditors of the Accounting Chamber 1. The auditors of the Court of Accounts are the officers heading the activity of the Chamber of Accounts. The exact content of the activity of the Accounting Chamber, headed by the auditor of the Court of Audit, is determined by the Rules of the Accounts Chamber. 2. 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 a Russian citizen on the territory of the Russian Federation. The territory of a foreign state with higher education and experience of not less than five years in the field of public administration, state control (audit), economy, finance, law. 3. Auditors of the Accounts Chamber may not be related to the President of the Russian Federation, the Chairman of the Federation Council, Chairman of the State Duma, Chairman of the Government of the Russian Federation, Chairman of the Constitutional Council. OF THE PRESIDENT OF THE RUSSIAN FEDERATION President of the Court of Accounts, chambers. (In the wording of the Federal Law of December 12, 2014). N 29-FZ 4. The Federation Council and the State Duma appoint six auditors of the Court of Auditors for six years on the proposal of the President of the Russian Federation. The same person may not hold the office of auditor of the Court of Accounts for more than two consecutive terms. 5. Candidates for appointment to the post of auditor of the Accounts Chamber are submitted to the President of the Russian Federation by the Council of State Duma on proposals of the State Duma factions, the Council of the Federation Council of the Federation Council on the proposals of the Council's committees THE RUSSIAN FEDERATION If any of the candidates submitted by the Council of the Federation Council or the Council of the Federation Council does not enjoy the support of the President of the Russian Federation, he has the right to nominate a candidate and submit it accordingly. The State Duma or the Federation Council for appointment to the post of auditor of the Court of Accounts. 6. The Decree of the Federation Council on the appointment of auditor 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 auditor of the Accounting Chamber shall be taken by a majority of votes of the total number of deputies of the State Duma. 7. When the auditor post of the Court of Audit is vacant, it should be replaced within two months. 8. The auditors of the Accounting Chamber shall, within the limits of its competence established by the Chamber of Accounts, decide on all matters concerning the organization of the activities of the directions they lead and are responsible for its results. 9. Auditors of the Accounting 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. 10. The Auditor of the Court of Accounts is dismissed by the decision of the Chamber of the Federal Assembly, which has appointed him, in the case of: 1), of the violation of the laws of the Russian Federation or the commission of abuse of service, if Such a decision will be voted by the majority of the total number of members of the Federation Council or State Duma deputies, respectively; (2) personal resignation; (3) recognition of incompetent legal force By a court decision; 4), due to the loss of confidence in the cases, Federal Act No. 273-FZ of 25 December 2008 "On combating corruption". 11. The decision on early release from the post of auditor of the Accounting Chamber shall be made by a decision of the corresponding Chamber of the Federal Assembly on the proposal of the President of the Russian Federation. Article 10. Restrictions and duties imposed on the President of the Accounting Chamber, the Vice-Chair of the Accounts Chamber, auditors Accounts Chamber 1. President of the Accounting Chamber, Vice President of the Court of Accounts, auditors of the Court of Accounts: (1) substitute for other positions in State and local government bodies; 2) business, personally or through proxying, to participate in the management of economic entities, regardless of their legal form; 3) to engage in other paid activities, except teaching staff, Scientific and other creative activity. 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 not otherwise. is provided for by the international treaties of the Russian Federation, the legislation of the Russian Federation or agreements on the mutual basis of the federal organs of the State with State organs of foreign States, international or by foreign organizations; 4) be charge d' affaires or other Representatives of third parties in State and local government bodies, unless otherwise provided by federal laws; 5) use information, material and technical resources for liberty purposes; financial and information support only for performance purposes; 6) to receive royalties for publications and speeches as President of the Court of Accounts, Vice-President of the Court of Accounts, Auditor of the Court of Audit the wards; 7) receive in connection with the performance of the service OF THE PRESIDENT OF THE RUSSIAN FEDERATION Gifts received in connection with official functions, official travel and other official events are recognized as property of the Russian Federation and are transmitted by act to the Court of Audit. President of the Court of Accounts, Vice-President of the Court of Accounts, auditor of the Court of Accounts, who has surrendered a gift received by him in connection with a protocol event, with official travel and with another official event, may buy it in Procedure established by the Russian Federation's regulatory legal acts; 8) to accept, in spite of the established procedure, honorary and special titles, awards and other distinctions (except scientific and sports) of foreign international organizations, political parties, other public of associations and other organizations; 9) to travel on official business outside the Russian Federation with the means of natural and legal persons, except for official business trips undertaken in accordance with the law OF THE PRESIDENT OF THE RUSSIAN FEDERATION or by foreign organizations; 10) If there is no other bodies of foreign non-profit non-governmental organizations operating in the territory of the Russian Federation, the authorities, trustee or supervisory boards, other bodies of foreign non-profit non-governmental organizations operating in the territory of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION organizations; 11) to join the political party in the period the exercise of their powers. In the appointment of the President of the Court of Audit, the Vice-President of the Court of Audit, the auditors of the Court of Audit are obliged to suspend their membership in the political party if there is one; 12) to disclose or use in non-performance objectives, information classified under federal law for restricted access information that has become known to him in connection with the performance of official (official) duties class="ed">; 13) open and To hold accounts (deposits), store cash and value in foreign banks located outside the territory of the Russian Federation, own and use foreign financial instruments. The wife and minor children of the President of the Court of Accounts, the Vice-President of the Court of Auditors or the auditor of the Court of Accounts are also not entitled to open and hold accounts (deposits), to keep cash and value in foreign countries. Banks located outside the territory of the Russian Federation, own and (or) use foreign financial instruments. The paragraph is supplemented by the Federal Law of 07.05.2013. N 102-FZ 2. The President of the Accounting Chamber, the Vice-President of the Court of Audit, the auditors of the Accounts Chamber are required to provide information on their income, expenditure, property and property obligations, as well as information on income, expenditure, and Property and obligations of the property of their spouses and minor children in accordance with the procedure established by the legal acts of the Russian Federation. 2-1. The President of the Accounting Chamber, the President of the Court of Audit, the auditors of the Accounting Chamber are obliged to report in accordance with the decrees of the President of the Russian Federation on the establishment of a personal interest in the performance of the officers. The Conference of the States parties to the Convention on the Rights of the child (Part of the addition is the Federal Law of 05.10.2015). N 285-FZ 3. In case the President of the Accounting Chamber, the Vice President of the Accounting Chamber, the auditor of the Accounts Chamber, the shares (shares of participation, shares in the statutory (warehousing) capital of the organizations) lead to or may result in It is incumbent on the conflict of interest to transfer its securities, shares (shares of participation, shares in the statutory (warehousing) capital of the organizations) to trust management in accordance with the civil legislation of the Russian Federation. 4. The President of the Court of Audit, the Vice-President of the Court of Auditors, the Auditor of the Court of Auditors shall be responsible for the failure to observe the limits and duties established by this article, and shall be liable under federal constitutional laws; OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 11. The Chamber of Accounts 1. In order to consider the issues of planning and organization of the work of the Accounting Chamber, methodological and methodological support of the activity of the Accounting Chamber, approval of standards of the Accounting Chamber, general requirements for external public and other standards, The municipal audit (control), reports and other documents based on the results of control and expert analysis activities, as well as information messages sent to the Federation Council and State Duma, are formed by the Collegium of the Accounting Chamber. The Chamber of the Accounting Chamber shall be composed of the President of the Court of Accounts, the President of the Court of Accounts, the auditors of the Accounts Chamber, the Chief of Staff of the Court of Accounts with the right of advisory vote. 2. Chairmen of committees and commissions of the Federation Council and State Duma, members of the Government of the Russian Federation, as well as other persons may take part in the meetings of the Chamber of Accounts Chamber, as well as other persons on the decision of the President of the Court of Accounts. 3. 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 Audit a separate opinion, which shall be attached to the decision of the Chamber of the Court of Audit and shall be published jointly with him. Article 12. The Office of the Accounts Chamber 1. The Office of the Accounts Chamber is composed of inspectors and other personnel. The structure of the Office of the Accounting Chamber consists of the administration of the apparatus and structural units of the apparatus. 2. The duties of the Inspectors of the Accounting Chamber include the direct implementation of external State audit (control) within the competence of the Court of Audit. 3. The rights, duties and responsibilities of the inspectors and other members of the staff of the Court of Audit, as well as the conditions of their civil service, are governed by the present Federal Law, other federal laws and regulations adopted in compliance with them by normative legal acts, decisions of the Collegium of the Accounts Chamber, internal normative documents of the Court of Audit. 4. For the purposes of this Federal Act, the Inspectors of the Court of Audit are understood to be those who replace the federal civil service of the Inspector, Chief Inspector, Chief Inspector, in the Office of the Accounts Chamber. Inspector, Deputy Chief of Inspection, Head of Inspection, Director of the Department as part of the activity of the Accounting Chamber, as well as the department with its inspection structure. (Part added is the federal law of April 4, 2014. N 341-FZ Chapter 3: Content of the activity and authority of the Chamber of Accounts Article 13. Functions of the Accounting Chamber 1. As part of its tasks, the Court of Audit performs the following functions: 1) the exercise of external state financial control in the sphere of budgetary legal relations; 2) the examination of draft federal laws on The federal budget and the budgets of the State extrabudgetary funds of the Russian Federation for the next financial year and the planning period, the examination and analysis of the validity of their indicators, the preparation and submission of opinions to the Chambers of the Federal Assembly, Federal budget and federal budget law OF THE PRESIDENT OF THE RUSSIAN FEDERATION Preparation and submission to the chambers of the Federal Assembly of the draft federal laws on the amendment of federal laws on the federal budget and the budgets of State extrabudgetary funds of the Russian Federation; 4) External review of the annual budget reporting of the Chief Administrative Tools The federal budget, the annual reports on the federal budget and the federal budget of the Russian Federation within the limits of its competence, established by , the budgets of the State extrabudgetary funds of the Russian Federation; 5) the examination of the budgets of the constituent entities of the Russian Federation and local budgets for the inter-budgetary Federal budget transfers; 6) Analysis of the execution and monitoring of the execution of the federal budget in the current fiscal year; 7) monitoring and analysis of the development and use of the target system based on priorities OF THE PRESIDENT OF THE RUSSIAN FEDERATION href=" ?docbody= &prevDoc= 102164449&backlink=1 & &nd=102360947 "target="contents" title= " "> from 04.11.2014 N 341-FZ) (8) Assessing the impact of internal and external conditions on the actual level of achievement of the socio-economic development goals of the Russian Federation; 9) assessing the effectiveness of formation, management and Federal resources for the security and socio-economic development of the Russian Federation; 10) audit (audit) audit and thematic audits at the location sections (subsections), targets and types of expenditures of the federal budget and the budgets of public extrabudgetary funds; 11) the examination of draft federal laws and other regulatory legal acts relating to the obligations of the Russian Federation, and the examination of federal projects OF THE PRESIDENT OF THE RUSSIAN FEDERATION class="doclink " href=" ?docbody= &prevDoc= 102164449&backlink=1 & &nd=102360947 "target="contents" title= " "> dated 04.11.2014. N 341-FZ ) 12) audit of financial calculation systems to facilitate the formation of an effective national payment system; 13) audit of the procurement of goods, works and services Audit objects (controls); 14) prepare quarterly operational reports on the implementation of the federal budget in the current fiscal year, submit them to the chambers of the Federal Assembly and submit them to the President of the Government of the Russian Federation budget for the reporting period; 15) audit (control) of the state of the state internal and external debt of the Russian Federation, foreign debt of foreign states and (or) foreign legal entities to the Russian Federation, budget credits, OF THE PRESIDENT OF THE RUSSIAN FEDERATION in which the Russian Federation participates, and Other documents affecting the formation, management and administration of federal and other resources, as well as problems of fiscal policy and improvement of the budgetary process in the Russian Federation within the competence of the Court of Auditors of the Chamber; 17) on the appeal of the federal public authority, the administration of the State extrabudgetary fund, assisting in the organization of the internal audit system, methodological and methodological assistance for the development of the system Internal audit standards; 18) inspection and analysis the effectiveness of internal audit in external public audit (control) objects; 19) systematic analysis of the results of ongoing monitoring and expert analysis; 20) interaction with The highest authorities of the State audit (control) of foreign states and their international associations on a bilateral and multilateral basis; 21) interaction with state control, law enforcement and other authorities, cooperation agreements with them; 22) Cooperation with the authorities of the constituent entities of the Russian Federation and municipal entities, including on external State audit (control), conclusion of cooperation agreements with them; 23) Federation Council and State Duma proposals for improvement of legislation on matters falling within the competence of the Court of Audit; 24) regular submission to the Chambers of the Federal Assembly on the results of the ongoing control and expert analysis; 24-1) expert examination of the report on the results of the work on the implementation of productionrelated agreements submitted by the State Duma, the preparation and submission to the State Duma of the relevant opinion on the report; (Paragraph added- Federal Law of April 4, 2014 N 341-FZ) 25) to ensure the development and operation of the information system for the exchange of information with other control and supervisory authorities, other state bodies, audit (control) objects; 25-1) exercising control powers in accordance with this Federal Law; (Paragraph added-Federal law dated 04.11.2014 N 341-FZ) 26) other functions in accordance with federal laws. 2. The Court of Audit shall not be responsible for the exercise of functions not provided for by federal laws. Article 14. The Credentials of the Accounts Chamber 1. The Court of Audit has the following powers: (1) carries out the control, expert and analytical, informational and other activities; (2) directs the results of the test and expert analysis Accordingly, the submission, the instructions, the notification of the use of the coercive budget measures, the information letters, as well as the identification of evidence indicating the characteristics of the offences, shall be transmitted to the law enforcement authorities. organs; 3) shall receive within the deadlines set for the The implementation of its functions, information, documents and materials necessary for the conduct of external State audit (control), including existing State and departmental statistical or other accounts, and carries out making proposals for a statistical work plan and requesting State statistics; 4) provides the federal executive authorities with recommendations on the composition and the order of data creation of the Federal State Information Systems in the The purpose of the exercise of public functions and (or) the provision of public services, and also receives the necessary Accounting Chamber for the conduct of external State audit (control) access to such systems in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION href=" ?docbody= &prevDoc= 102164449&backlink=1 & &nd=102360947 " target="contents "title=" > from 04.11.2014. N 341-FZ) 5) requests information on the composition of the audit (audit) audit (audit) information systems; 6) calls for the conduct of control and expert analysis activities State control, law enforcement and other authorities and their representatives, as well as on a contractual basis, audit, research, expert and other institutions and organizations, individual experts, experts, translators; 7) carries out the requests of the entity's control and accounting bodies OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION organizes interaction with the monitoring and reporting bodies OF THE PRESIDENT OF THE RUSSIAN FEDERATION Analytical and analytical activities; 9) provides organizational, legal, informational, informational, methodological and other forms of assistance to the authorities of the constituent entities of the Russian Federation and municipalities Training, retraining and advanced training of workers of the constituent entities of the Russian Federation and municipalities; 10) is preparing recommendations on the development of a system of targets for the development of strategic documents of the Russian Federation, as well as their composition and numbers; (In the wording of the Federal Law of 04.11.2014). N 341-FZ) 10-1) conducts an information exchange on persons involved in administrative liability with the federal executive authority exercising control and oversight functions in The financial and budgetary sphere, in accordance with the procedure established by the cooperation agreement; (the paragraph is supplemented by the Federal Law of 27.10.2015). N 291-FZ) 11) exercises other powers in accordance with this Federal Law and other federal laws. 2. The establishment, reorganization and liquidation of scientific and other institutions (organizations) necessary for the operation of the Court of Audit shall be implemented by decision of the President of the Court of Accounts in accordance with the legislation of the Russian Federation. 3. Control and expert analysis is carried out by conducting pilot and analytical activities in the form of pre-audit, rapid analysis and monitoring and subsequent audit (control) according to The standards of external State audit (control) approved by the Accounting Chamber. 4. Control and expert-analytical activities are carried out in the form of financial audit (control), audit of effectiveness, strategic audit, other types of audit (control) in accordance with the standards of external state audit (control), approved by the Court of Audit. 5. Financial audit (control) is used to document the reliability of financial transactions, budget accounting, budget and other accounts, and the use of federal and other resources within the competence of the Court of Accounts, Financial and other activities of audit (control) objects. In the conduct of financial audit (control) within the competence of the Accounting Chamber, a check shall be made of compliance with the budgetary laws of the Russian Federation, as well as regulatory legal acts governing budgetary relations. 6. The effectiveness of efficiency is used to determine the effectiveness of the use of federal and other resources within the competence of the Accounting Chamber, obtained by audit (control) objects, to achieve the planned objectives, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7. The strategic audit is used to assess the feasibility, risks and results of achieving the goals of the Russian Federation's social and economic development, as stipulated in the strategic planning documents of the Russian Federation. (...) (...) N 341-FZ) 8. The audit of the state programs of the Russian Federation (federal target programs) is used to assess the quality of their formation and implementation in part: 1) conformity of the stroke and the results of their realization to the specified requirements; 2) The rationale for and adherence to the individual milestones and resource requirements; 3) the ratio of results to federal resources spent. 9. The evaluation of federal innovative projects with a high risk profile is carried out on the basis of an analysis of the effectiveness of the implementation of a set of projects with similar objectives and characteristics. 10. The audit of public and international investment projects is carried out in order to assess the validity of the volume and timing of capital investments (investments), as well as assess the results of actions and the effectiveness of investments of federal and other investments. resources within the competence of the Court of Auditors. 11. The audit of federal information systems and projects is taking into account the requirements of the relevant international standards and standards of the Russian Federation. 12. Audit in procurement of goods, works and services carried out by audit (control) objects is conducted to assess the reasonableness of planning the procurement of goods, works and services for public needs, the feasibility and effectiveness of implementation Procurement. The evaluation is subject to the fulfilment of the terms of the contracts in terms of duration, volume, price of contracts, the quantity and quality of the goods, works, services, as well as the pricing and efficiency of the contract management system. Article 15. Scope of the audit authority of the Accounts Chamber, Audit Objects (Controls) 1. The Accounting Chamber performs external state audit (control) over federal state bodies (including their apparatus), state bodies of off-budget funds, the Central Bank of the Russian Federation, and federal agencies. State institutions, federal unitary enterprises, State corporations and public companies, economic associations and societies with the participation of the Russian Federation in their statutory (warehousing) capital. 2. The Accounting Chamber shall conduct an external state audit (control) with regard to the state bodies of the constituent entities of the Russian Federation (including their apparatus), local authorities within the limits of the competence established by Budget Code of the Russian Federation and this Federal Law. 3. The Accounting Chamber shall carry out external public financial audits (control) of legal entities (excluding those referred to in Part 1), individual entrepreneurs, physical persons-producers of goods, works, services in Part of their compliance with the terms and conditions of contracts (agreements) for the provision of federal funds and State extrabudgetary funds, treaties on the use of federal property (Federal contracts (agreements) on the provision of OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, accounting for pension savings, transfer of pension savings from one insurer to another underwriter, investment costs, pension savings and recipient Provision for compulsory medical care " Insurance of the credit organizations, which carry out separate operations with the funds of the federal budget, in terms of their compliance with the terms of contracts (agreements) on the provision of funds from the federal budget. (In the wording of the Federal Law of 04.11.2014) N 341-FZ 4. The Accounting Chamber exercises external state audit (control) also against other organizations. The conduct of control and expert analysis of other organizations is carried out in accordance with the instructions of the Federation Council and the State Duma, as well as the appeals of the President of the Russian Federation and the Government of the Russian Federation. THE RUSSIAN FEDERATION Article 16. Methods of Implementation Reporting Chamber 1. Verification, auditing, analysis, monitoring, and monitoring are the means of implementing control and expert analysis. 2. The audit shall be used for the purpose of documenting individual actions (s) or of a certain direction of financial activity of the audit (control) facility during a certain period specified in the decision to conduct the audit. 3. The audit shall be used for the purpose of a comprehensive audit of the audit facility (control), which is expressed in the documentary and actual verification of the legality of financial and economic transactions, and the reliability and accuracy of their reflection in the audit. Accounting (Financial) and Budgetary Reporting. 4. The results of the audit are being processed by an act. 5. The analysis is used to study the individual parties, properties, components of the subject and activities of the audit (control) object and to systematize the results of the study. 6. The survey is used to analyse and assess the state of the subject matter and activities of the audit facility (control). 7. The results of the analysis are drawn up in an opinion. 8. Monitoring is used to collect and analyse information on the subject and activities of the audit facility (control) on a systematic and regular basis. 9. The Accounts Chamber examines the results of the ongoing monitoring activities, collates and investigates the causes and consequences of identified irregularities and violations in the process of income generation and expenditure of the federal budget, the state budget of the State budget. Funds. 10. The analysis is carried out through expert and analytical activities on the current problems of the financial system of the Russian Federation, formation and execution of the federal budget, as well as by means of expert and analytical activities. Research on the causes and consequences of the violations and shortcomings identified by the results of the expert and analytical activities. 11. Within the limits of its competence, the Court is entitled to initiate proposals to the subjects of legislative initiative to improve the budget legislation of the Russian Federation and the development of the financial system of the Russian Federation, as well as To participate in the legislative and project activities of the public authorities. 12. The information activities of the Accounting Chamber shall be carried out by means of reports to the Chambers of the Federal Assembly on the results of the monitoring activities, and regular reporting of its activities to the media, The publication of the Bulletin of the Accounting Chamber, the submission to the Federation Council and the State Duma of an annual report on the work of the Court of Accounts, approved by the Board of Auditors and subject to mandatory publication. 13. Materials on the results of the control and expert analysis activities related to the preservation of state secrets are presented to the chambers of the Federal Assembly in accordance with the legislation of the Russian Federation. Article 17. Audit and expert analysis Events of the Accounts Chamber 1. Control and expert analysis shall be carried out in accordance with the programmes approved in accordance with the established procedure. 2. According to the results of the control and expert analysis activities, reports are issued, for the veracity of which members of the Board of the Accounting Chamber bear personal responsibility. 3. Reports on the results of the audit and expert analysis activities are submitted to the Chamber of Accounts by the members of the Board responsible for conducting them. As a result of their examination, the Chamber of the Accounts Chamber shall make a decision, which shall be signed by the presiding officer of the Chamber of the Accounts Chamber. 4. Members of the Board of the Accounts Chamber are subject to mandatory reporting on the results of control and expert and analytical activities of the chambers of the Federal Assembly. 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. 5. The Audit Chamber informed the Federation Council and the State Duma of the results of the monitoring and expert-analysis activities, bringing them to the attention of the heads of the relevant federal executive authorities, other State bodies, local authorities, organizations and institutions. 6. The Court of Audit informs the Council of the Federation and the State Duma of the damage to the State and the State Duma of the State Duma of the violations of normative legal acts. Law enforcement materials. 7. Law enforcement authorities are obliged to provide the Court of Accounts with information on the status of consideration and decisions taken on the materials submitted by the Court of Audit. Article 18. A preliminary audit of the formation of the federal budget and budgets of state extra-budgetary funds of the Russian Federation 1. The Accounts Chamber shall conduct a preliminary audit of the formation of the federal budget and budgets of state extrabudgetary funds of the Russian Federation in order to establish their conformity with the legislation of the Russian Federation, as well as the definition The validity of the indicators of the draft budgets. 2. In the framework of the preliminary audit of the formation of the federal budget and budgets of state extrabudgetary funds of the Russian Federation, the Accounting Chamber is carrying out a set of expert and analytical and monitoring activities, verification and analysis on the validity of the indicators of the federal budget projects and the budgets of state extrabudgetary funds of the Russian Federation, the availability and status of the normative methodological base for their formation, the evaluation of the federal budget and the federal budget OF THE PRESIDENT OF THE RUSSIAN FEDERATION Social and economic policies of the State, their correspondence with the messages of the President of the Russian Federation and other policy documents, the assessment of the quality of income projections of the federal budget and state budgets of the Russian Federation), the use of budgetary funds, investment and debt policies, and the efficiency of inter-budgetary relations. (In the wording of the Federal Law of 04.11.2014) N 341-FZ) 3. The Court of Audit shall draw up opinions on the draft federal laws on the federal budget and the budgets of the State extrabudgetary funds of the Russian Federation and shall submit them to the chambers of the Federal Assembly. Article 19. Operational analysis of performance and control of execution of the federal budget 1. The Accounts Chamber in the process of implementation of the federal budget reviews the completeness and timeliness of revenues of the federal budget, cash execution of the federal budget in comparison with the approved federal law on federal budget. the budget, identifies deviations and violations, conducts their analysis and makes proposals for their elimination. 2. The Chamber of Accounts shall submit to the Chambers of the Federal Assembly on a quarterly basis an operational report on the implementation of the federal budget, which provides an analysis of income, expenditure and sources of financing of the federal budget deficit. 3. The form of the operational report is approved by the State Duma in consultation with the Federation Council. 4. In order to ensure the timely collection and processing of the information necessary for the preparation of quarterly operational reports on the implementation of the federal budget by the Accounts Chamber, the Russian Federation shall be bound by all Federal executive authorities, as well as financial reporting organizations. The Government of the Russian Federation shall decide on the exact timing of the introduction and the forms of this reporting. 5. The data of the operational analysis of the implementation of the federal budget and the monitoring of its execution in the current financial year are used in the planning of control and expert and analytical activities. Article 20. Follow-up to the implementation of the federal budget and budgets of the State extrabudgetary funds of the Russian Federation 1. The Accounting Chamber is monitoring the implementation of federal laws on the federal budget and the budgets of the State extrabudgetary funds of the Russian Federation for the financial year under review Actual budget performance indicators, approved by the relevant laws on budget, completeness and timeliness of budget performance, during external review of the annual reports on the performance of the federal budget and budgets OF THE PRESIDENT OF THE RUSSIAN FEDERATION Chief administrators of the federal budget to determine the legality of budget execution, reliability of accounting and reporting, efficiency of use of budget funds, as well as during thematic inspections. 2. The Accounting Chamber is carrying out a set of control and expert and analytical measures to review the implementation of the federal law on the federal budget and budgets of state off-budget funds of the Russian Federation in the fiscal year. 3. The Accounting Chamber shall conduct an external review of the annual budget reporting of the Chief Administrative officers of the federal budget and shall prepare conclusions for each chief administrator of the federal budget. The conclusions of each head of the federal budget shall be submitted to the State Duma and the Federation Council. 4. The Accounting Chamber performs an external review of the annual performance report on the federal budget and prepares an annual report on the implementation of the federal budget. The annual report on the implementation of the federal budget shall be submitted to the State Duma and the Federation Council, as well as to the Government of the Russian Federation. 5. The Accounting Chamber shall examine the performance reports of State extrabudgetary funds of the Russian Federation and shall prepare conclusions on the performance reports of State extrabudgetary funds of the Russian Federation. 6. The reports on the performance of the budgets of State extrabudgetary funds of the Russian Federation shall be submitted to the State Duma and the Federation Council, as well as to the Government of the Russian Federation. Article 21. External State audit (control) of the state of the state internal and external debt of the Russian Federation, debt of foreign states and (or) foreign legal persons before The Russian Federation, the budget credits granted from the federal budget , the Accounting Chamber performs state audit (control): 1) the size and structure of the state internal and OF THE PRESIDENT OF THE RUSSIAN FEDERATION (...) (...) (...) use of government loans and credits from credit institutions, foreign states, international financial organizations, other subjects of international law, foreign legal entities; 4) effectiveness and compliance OF THE PRESIDENT OF THE RUSSIAN FEDERATION Implementation of State guarantees; 5) effectiveness and compliance with the Russian Federation's regulatory framework for the placement of federal funds in banks and other credit institutions; 6) effectiveness and efficiency OF THE PRESIDENT OF THE RUSSIAN FEDERATION Foreign legal entities to the Russian Federation; 8) " Efficiency and compliance with the regulatory legal acts of the Russian Federation with the procedure of granting budget loans from the federal budget. Article 22. Control of the federal budget funds from the direction and control of the federal property The Accounts Chamber control the proceeds to the federal budget received by: 1) from the disposal of federal property (including its privatization, sales); 2) from the management of federal property. Article 23. External public audit (control) of the banking system 1. The Accounting Chamber performs state audit (control): 1) the activity of the Central Bank of the Russian Federation, its structural subdivisions, other banks and non-bank credit institutions in the banking system OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Central Bank of the Russian Federation The Russian Federation's Act of 21 July 1993 No. 5485-I on State secrets is covered by the Act. 2. The Accounting Chamber shall conduct 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 on the basis of proposals by the National Financial Council. (In the wording of the Federal Law of 23.07.2013 } N 251-FZ) Article 24. The examination and conclusion of the Court of Accounts 1. The Accounting Chamber reviews and provides conclusions: 1) on the effectiveness of budget, federal ownership and other resources; (2) on fiscal policy and improvement of the budget process in the Russian Federation within the limits of competence; 3) on draft legislative and other regulatory legal acts and financial and economic justifications for them on budgetary and financial matters introduced of the State Duma of the Russian Federation Acts leading to a change in the revenues of the federal budget and the budgets of State extrabudgetary funds of the Russian Federation; (In the wording of the Federal Law dated 04.11.2014. N 341-FZ) 4) on draft international treaties of the Russian Federation with legal consequences for the federal budget; 5) on State programmes of the Russian Federation (federal target ; 6) on strategic planning documents of the Russian Federation; (Paragraph added: Federal Law 7) on the performance report on productsharing agreements. (The paragraph is supplemented by the Federal Law of 04.11.2014). N 341-FZ 2. In other matters within its competence, the Court of Audit shall prepare and submit opinions or written answers on the basis of: 1) requests by the President of the Russian Federation; (2) instructions from the Federation Council The State Duma of the Federation and the State Duma of the Federation and the State Duma; OF THE PRESIDENT OF THE RUSSIAN FEDERATION THE RUSSIAN FEDERATION 3. The Board of the Court of Accounts decides on the consideration of the request and the preparation of the opinion. In case of refusal, the President of the Court of Accounts shall return a request indicating the reasons for refusal. 4. The conclusions of the Court of Audit cannot contain political assessments of decisions taken by the public authorities on matters of their competence. Article 25. Provide information on queries Accounts Chamber 1. All audit (control) objects and their officials are required to provide, in due course, information, documents and materials necessary for conducting the audit and expert analysis, tasks and functions of the Court of Audit. 2. Unauthorized refusal to grant or refuse to provide information (documents, materials) of the Court of Audit (its official) necessary for the performance of its activities, as well as the provision of false information if these The acts committed by an official obliged to provide such information shall be punishable under the law of the Russian Federation. Article 26. Reporting Chamber View 1. During the detection of irregularities in the economic, financial, commercial and other activities of the audit (control) objects causing damage to the State and requiring immediate interdiction, when obstacles are created for the conduct of monitoring and evaluation activities, as well as the results of the monitoring activities, the Accounting Chamber is empowered to send audit (control) audit objects to the heads of the audit (s) to take corrective actions identified and violations, compensation for damage caused and damage caused, OF THE PRESIDENT OF THE RUSSIAN FEDERATION (In the wording of the federal laws of April 4, 2014). N 341-FZ; dated 27.10.2015 N 291-FZ) 2. The submissions of the Accounts Chamber shall be made by the Collegium of the Accounts Chamber and shall be signed by the auditors of the Court of Accounts or by the President of the Court of Auditors or the Vice-President of the Court of Audit in the cases laid down by the Court of Audit { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } N 341-FZ) 3. The presentation of the Accounting Chamber should contain information on the identified shortcomings and violations of the Russian Federation's legislation and other regulatory legal acts and the requirement to take measures to address them, as well as Addressing the causes and conditions of such violations. (In the wording of the Federal Law of 04.11.2014) N 341-FZ 4. The view of the Accounting Chamber must be completed within the specified time frame or, if not specified, within 30 days from the date of its in the audit (audit) object. Timing Consideration of the submission may be extended by a decision of the Chamber of the Court of Auditors, but not more than once. (In the wording of the federal laws of April 4, 2014). N 341-FZ; 27.10.2015 N 291-F) 5. The results of the execution view of the Accounting Chamber are notified by the in writing the head of the audit object (control) or by the person performing it { \field { \field { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 }{ \field { \field N 341-FZ; 27.10.2015 N 291-FZ) Article 27. The Chamber of Accounts 1. In cases of non-compliance with the Court's submissions, failure to comply with the deadlines of the Court of Audit shall have the right to direct the heads of audit (control) objects to comply with the requirements to take action on the matter. Elimination of the identified shortcomings and violations, compensation for the harm caused to the State and the prosecution of those responsible for violations of the Russian Federation's legislation. (In the wording of the federal laws of April 4, 2014). N 341-FZ; 27.10.2015 N 291-FZ) 2. The requirements of the Accounts Chamber shall be adopted by the Collegium of the Accounts Chamber and shall be signed by the President of the Court of Auditors or the Vice-President of the Court of Auditors. (In the wording of the federal laws of April 4, 2014). N 341-FZ; 27.10.2015 N 291-FZ 3. The requirements of the Court of Audit should indicate the reasons for its determination, information on the shortcomings and violations of the legislation of the Russian Federation and other regulatory legal acts, the requirements for measures to be taken to eliminate them, as well as information on how to address them. The elimination of the causes and conditions of such defects and violations, the time frame for the implementation of the regulation and the liability for its non-compliance. (...) (...) N 291-F) 4. At the time of the failure to comply with the requirements of the Court of Audit, the Chamber of Accounts Chamber may, in agreement with the State Duma, decide to suspend all types of financial transactions. Payment and accounting transactions in audit (control) accounts. In the wording of the federal laws of April 4, 2014, N 341-FZ; 27.10.2015 N 291-F) 4-1. The action taken on the results of the implementation of the Rules shall be notified in writing by the head of the audit facility (control) or by the person performing his or her duties. (Part of the addition is the federal law of 27.10.2015). N 291-F) 5. The Collegium of the Court of Auditors may cancel or amend the order. The order may be appealed in court. Article 28. Notify the Accounting Chamber of the application of fiscal measures 1. When budgetary violations are identified during the course of the monitoring exercise, the Court of Audit sends a notification of the application of the budgetary measures of compulsion. 2. The notification of the Court of Audit of the application of budgetary coercive measures is sent to the body authorized under the laws of the Russian Federation to decide on the use of budgetary measures of compulsion. 3. The notification of the Chamber shall be made by the Collegium of the Accounts Chamber and shall be signed by the President of the Court of Auditors or the Vice-President of the Court of Auditors. Article 29. Interaction of the Accounting Chamber with subdivisions of internal audit in external public audit (audit) objects 1. The Accounting Chamber has the right to carry out checks and analyses of the work and reporting of internal audit units in the objects of external state audit (control), compliance with the requirements of internal audit standards. 2. Based on the results of the tests and analysis, the Accounting Chamber may make recommendations to improve internal audit. Article 30. Interaction of the Accounts Chamber with other bodies and organizations Baselines of the President of the Russian Federation and the Government of the Russian Federation, State security bodies, law enforcement agencies, Accounting bodies of the constituent entities of the Russian Federation and municipal entities, the Central Bank of the Russian Federation, financial authorities, tax authorities and other State bodies are obliged to provide assistance Report of the Board of Auditors needed to perform its tasks and functions. Article 31. Informing the public authorities and the society about the results of the activities of the Chamber of Accounts 1. The Court of Audit, in accordance with the legislation of the Russian Federation, shall inform the public authorities and the society of the results of its activities. 2. The annual report of the Court of Auditors is submitted to the Federation Council and the State Duma and is subject to mandatory publication. 3. The State secrets submitted to the Houses of the Federal Assembly are considered in closed meetings. 4. The Accounting Chamber, in accordance with the legislation of the Russian Federation, provides information on its activities to the media, including through its official press publications, an official site in Internet Information and Telecommunications Network, other network resources. 5. The Accounting Chamber shall issue a bulletin of the Court of Audit, which is its official information publication. The Court of Audit may establish the media in accordance with the procedure established by the legislation of the Russian Federation. Chapter 4: Organization of the Accounts Chamber Article 32. Rules of the Court of Auditors 1. Matters of activity of the Chamber of Accounts, the division of responsibilities between auditors of the Accounts Chamber, the content of the activities headed by auditors of the Accounts Chamber, the functions and interaction of the structural units of the Chamber of Audit, The Rules of the Court of Auditors shall determine the conduct of business. 2. The Chamber of the Accounts Chamber on the joint proposal of the President of the Court of Accounts and the Vice-President of the Court of Accounts shall decide on the adoption of the Rules of the Court of Accounts and the amendments and additions to it. Article 33. Planning for the Accounts Chamber 1. The Chamber of Accounts organizes its work on the basis of the main activities of the Accounts Chamber, annual plans, research and development plans for the needs of the Court of Accounts, which are formed on the basis of necessity To ensure that its tasks, functions and powers are fulfilled. 2. Planning for the Accounting Chamber is intended to facilitate the implementation of strategic planning documents of the Russian Federation. (In the wording of Federal Law dated 04.11.2014. N 341-FZ) 3. Planning should ensure the balance and comprehensiveness of the strategic audit, performance audit and financial audit (monitoring) activities, and take into account the relationship of achievement of strategic audit objectives based on results Performance audit activities based on financial audit (audit) data. 4. The implementation of the plans of the Accounting Chamber should take into account the consistency of the results of the financial audit (control), the effectiveness audit and the strategic audit. 5. Planning is carried out in accordance with standards and guidance documents developed by the Accounting Chamber. 6. The President of the Russian Federation, the committees and commissions of the Federal Assembly, members of the Federation Council and deputies of the State Duma and the Government of the State Duma are required to review the plans for the work of the Accounts Chamber. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7. Control and expert-analytical activities carried out on the basis of the resolutions of the Federation Council and the decisions of the State Duma, at least one fifth of the total number of members of the Federation Council or State Duma deputies, On the basis of the decisions of the Chamber of the Court of Audit, the Chamber shall be included in the annual work plan of the Court of Accounts. 8. Control and expert-analytical activities not included in the annual work plan of the Court of Audit are not carried out. Article 34. Mandatory State Insurance employees of the Court of Accounts 1. The life and health of the officer of the Court of Audit (hereafter also the insured person) who, in connection with his or her official activities, may be subjected to mandatory security duties State insurance from the federal budget to an amount equal to 180-multiple of the average monthly monetary remuneration, the average monthly salary (average monthly salary) of the officer of the Court of Accounts. 2. The list of State positions of the Russian Federation and the positions of the federal civil service, the replacement of which in the Court of Accounts may involve attacks on the safety of their successours, is approved by the Collegium President of the Court of Audit. (...) (...) N 341-FZ) 3. If the life and health of the insured persons, except the grounds provided for by this Federal Law, are subject to compulsory State insurance in accordance with other federal laws, the insured persons or their insured persons The inheritors of compulsory State insurance of life and health of insured persons (hereinafter-compulsory State insurance) are paid only on one basis of their choice. 4. The insurance premium (premium) for compulsory State insurance cannot exceed 2 per cent of the fund for the remuneration of the insured persons. 5. The insurer's expenses under compulsory State insurance for compulsory State insurance, payable by the Accounting Chamber, may not exceed 5 per cent of the premium (premium). 6. Insurance organizations established under the laws of the Russian Federation for the implementation of insurance, reinsurance licensed for Compulsory State insurance and the conclusion of the compulsory State insurance agreement with the Accounting Chamber. 7. Insurers are selected in accordance with the procedure provided by the Russian legislation and other regulatory legal acts on the contractual system in the procurement of goods, works, services for state and municipal services. (...) (...) N 396-FZ 8. Insurance amounts are paid by the insurers in the following cases and dimensions: 1) in the event of death (death) of the insured person during the period of employment (service), the exercise of authority, or within one year of the post-liberation, Dismissal if death (death) occurred as a result of bodily injury or other harm to health in connection with his performance, to heirs in the amount of the insured amount specified in Part 1 of this article; 2) in if the insured person is disabled during the period of work (service) or within one year of the post-liberation, if the disability is caused by bodily injury or other harm to the health of the person in connection with his or her official activities, at a rate equal to 36 times the monthly average Remuneration, average monthly pay (average monthly salary) of the injured person; 3) in the event of an insured person's performance in connection with his or her performance during the period of work (Services), or within one year of release from the post of injury or other harm to health which did not result in the establishment of the insured person's disability, in the amount equal to 12 times the average monthly salary, the average monthly salary (average monthly salary) The person whose health was injured. 9. In the case of the simultaneous occurrence of a number of grounds for the payment of compulsory State insurance under the legislation of the Russian Federation, insurance amounts are paid in accordance with the law. One reason for selecting a recipient. 10. The grounds for refusal of payment of the insurance amounts provided for in this article shall be established by the court without the connection of the death (death) of the insured person or the infliction of bodily harm with official activity. 11. Other conditions of compulsory State insurance of the official of the Accounting Chamber referred to in Part 1 of this article shall be determined by the insurance contract between the Court of Accounts and the insurance organization to which the provisions are included. the amount of the insurance tariff, the duration of the contract, the duration and the procedure for the payment of the insurance premium, rights, obligations and liability of the insurer and the insurer. Article 35. Standards of the Accounting Chamber 1. The Chamber of Accounts develops and approves, in accordance with the established procedure, the standards of the Court of Audit, internal normative documents defining the characteristics, rules and procedures for the planning, organization and execution of different species The activities of the Court of Audit and the (or) requirements for their results. 2. The standards of the Court of Audit are binding on all officials and other members of the Court of Audit. 3. The Accounting Chamber has two types of standards: the standards for the organization of the Accounting Chamber and the standards of external state audit (control) by the Court of Audit. 4. The Standards of the Accounting Chamber shall define the characteristics, rules and procedures of the organization and the implementation of methodological support, work planning, reporting, interaction with other controls in the Accounts Chamber. Other internal activities of the Court of Audit. 5. The standards of external State audit (control) exercised by the Court of Audit shall determine the general requirements, characteristics, rules and procedures for the implementation of control and expert analysis by the Accounting Chamber. 6. In order to fulfil its mandate, the Audit Chamber shall establish and approve, as appropriate, general requirements for external State and municipal audit (control) standards for the conduct of control and expert analysis. Activities of the monitoring and reporting bodies of the constituent entities of the Russian Federation and municipalities. 7. The general requirements of the external State and municipal audit (control) standards determine the structure, content, design and approval requirements. The review of compliance is carried out by the Accounting Chamber of the constituent entities of the Russian Federation and municipal entities. 8. In preparation of the standards of organization of activity of the Accounting Chamber, the standards of external state audit (control), general requirements for external state and municipal audit (control) standards for conducting control and The expert and analytical activities of the authorities of the constituent entities of the Russian Federation and of municipalities take into account international standards in the field of public financial control, auditing and financial reporting. 9. The Standards of the Accounting Chamber, the standards of external State audit (control) of the Court of Audit, as well as the general requirements for external state and municipal audit (control) standards are approved The Board of the Court of Accounts. Article 36. The rights, duties and responsibilities of inspectors and other employees of the Court of Audit 1. Inspectors of the Accounting Chamber in the exercise of their powers shall have the right to: (wording of the Federal Law of 27.10.2015). N 291-FZ) 1) unhindered access to the territories and premises of audit (control) objects, have access to their documents and materials, inspect any production, storage, commercial and other premises, unless otherwise provided by the Russian Federation; (2) in case of detection of forgery, forgery, theft, abuse and, if necessary, the seizure of the necessary documents and materials, taking into account OF THE PRESIDENT OF THE RUSSIAN FEDERATION seizure and copy or inventory of seized documents in relevant cases, and in the case of evidence showing evidence of crime elements, sealing the cashiers, cashiers, offices, warehouses and archives; 3) within the limits of its It is competent to submit requests to the officials of the federal executive authorities and their structural subdivisions, public authorities and State bodies of the constituent entities of the Russian Federation, the bodies of State extrabudgetary funds. of funds, local governments and municipal authorities, organizations; 4), within its competence, to require managers and other officials to audit (control) written explanations of irregularities detected in the conduct of the monitoring activities, as well as required copies of documents certified in accordance with established procedure; 5) to prepare acts on the fact of the failure to provide or delay in the provision by officials of audit (control) objects of documents and materials requested at the time of Control activities; 6) within its Competence to consult all necessary documents relating to the financial and economic activities of audit (control) objects, including in accordance with the established procedure with documents containing State, official, commercial and inu protected by law; 7) information on audit (control) financial activities and stored electronically stored in the audit (control) database, including in the established with information containing public, official, commercial and (8) to consult the technical documentation on electronic databases; 9) to draw up protocols on administrative offences in the cases provided for by Russian legislation THE RUSSIAN FEDERATION 2. In carrying out the monitoring activities, the inspectors and other staff of the Office of the Audit Chamber participating in the control event, in the event of the sealing of cashiers, cashiers, offices, warehouses and archives, removing the necessary documents and materials In the case provided for in paragraph 2 of Part 1 of this Article, shall notify the auditor of the Court of Audit immediately (within 24 hours). The procedure and form of notification shall be adopted by the Court of Audit. 3. Audit managers are obliged to create normal conditions for the work of inspectors and other employees of the Audit Chamber participating in the control activities, providing them with the necessary premises, means of transportation and communication, To provide maintenance. 4. Inspectors and other officers of the Office of the Accounts Chamber are not entitled to interfere in the business operations of the audit (control) objects and to disclose the information received and to make their findings publicly available before the Chamber of the Accounts Chamber is adopted solution. 5. Members of the Board, inspectors and other staff members of the Court of Audit are obliged to keep the state, business, commercial and other secret protected by law, which became known during the audit (control) audit and Expert and analytical activities, objectively conduct follow-up and expert analysis activities and accurately reflect their results. 6. Members of the Collegium, inspectors, other members of the staff of the Court of Audit, as well as specialists involved in the work may use the received data only in carrying out the work assigned by the Accounts Chamber. 7. The inspectors and other members of the staff of the Court of Audit are responsible in accordance with the legislation of the Russian Federation for the reliability and objectivity of the results of their monitoring and expert and analytical activities, submitted to the public authorities or made public, as well as for the disclosure of State and other secrets protected by law. Article 37. Obligation to enforce the requirements of the Inspectors and other staff of the Court of Audit Requirements of inspectors, other members of the Court of Audit of the Court of Auditors related to the performance of their duties The conduct of control and expert analysis is obligatory for the public authorities, other State bodies and organizations and institutions, irrespective of their subordination and form of ownership. Article 38. International relations of the Court of Accounts The Court of Audit, within the limits of its competence, carries out liaison with the relevant organs of other states and international organizations, cooperates with them, concludes agreements on matters of its own It participates in the elaboration of international agreements of the Russian Federation, conducts monitoring and expert and analytical activities jointly or in parallel with the supreme audit bodies of other states, participates in the work of international organizations Audit organizations and audits of international organizations. Chapter 5: Support for the activities of the Court of Audit Article 39. Guarantees of the legal status of the members of the Collegium, Inspectors and other employees of the staff of the Accounting Chamber 1. The President of the Court of Accounts, the President of the Court of Accounts, the auditors of the Chamber of Accounts may not be detained, arrested, and brought to justice without the consent of the Chamber of the Federal Assembly, who has appointed them to the post of President of the Court of Auditors. The Accounting Chamber. 2. The criminal case against the President of the Court of Audit, the Deputy Chairman of the Accounting Chamber, the auditors of the Accounting Chamber may be initiated only by the Chairman of the Investigative Committee of the Russian Federation. 3. The Inspector of the Accounts Chamber shall not be held criminally responsible in the performance of his duties without the consent of the Chamber of the Court of Auditors. 4. Influence on a member of the College, the Inspector, another member of the Office of the Court of Audit with a view to preventing them from discharging his or her official duties, or to make a decision in one's favour, acts of violence, insults, and Libel is punishable under the law of the Russian Federation. 5. The President of the Accounting Chamber, the President of the Accounting Chamber, the auditors of the Court of Audit, the inspectors and other staff of the Court of Audit have guarantees of professional independence. Article 39-1. Office awards and honours Accounting Chamber The Chamber of Accounts establishes departmental awards and decorations to award the members of the Board of the Court of Auditors, inspectors and other staff members The Chamber of Accounts, as well as other persons, approves the provisions on these awards and signs, their descriptions and drawings, the order of awards. The Article is supplemented by the Federal Law of April 4, 2014. N 341-FZ) Article 40. The material and social security of the members of the Collegium of the Accounts Chamber, inspectors and other members of the Office of the Court of Audit 1. The State shall take the necessary measures for the material and social security of the members of the Collegium of the Accounts Chamber, inspectors and other members of the staff of the Court of Audit. 2. The official salaries of the staff of the Court of Audit shall be set at the level of the official salaries of the employees of the Office of the Government of the Russian Federation. (...) (...) N 341-FZ) 3. The allowances for the salaries of the staff of the Court of Audit shall be established in the order and amounts determined for the employees of the Office of the Government of the Russian Federation. 4. The President of the Court of Accounts shall be paid a monetary reward and monetary reward in the amount of the remuneration of the First Deputy Chairman of the Government of the Russian Federation and its monetary reward. 5. The Vice-President of the Court shall be paid a monetary reward and monetary reward in the amount of the Deputy Chairman of the Government of the Russian Federation and its monetary reward. 6. The Auditor of the Court of Accounts shall be paid a monetary reward and monetary reward in the amount of the remuneration of the Federal Minister and its monetary reward. 6-1. The President of the Court of Accounts may decide to award the members of the Chamber of the Accounts Chamber, if there are savings in the federal budget for the remuneration of employees of the Court of Audit. (Part added is the federal law of April 4, 2014. N 341-FZ 7. The employees of the Accounting Chamber shall be subject to the order of medical, sanatorium-resort, domestic and transport services for employees of the Government of the Russian Federation. 8. Medical and domestic services of the President of the Court of Audit, the Vice-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. 9. Staff members of the apparatus of the Court of Audit, which are federal civil servants, may be entitled to a one-time grant for the purchase of a dwelling once during the entire period of the civil service, in order and in the case of the civil service. The Government of the Russian Federation shall provide a one-time grant for the purchase of housing by federal civil servants. The one-time grant shall be provided from the budgetary appropriations of the Court of Auditors. Article 41. Financial support for operation Accounts Chamber 1. The financial support for the activities of the Court of Auditors is to enable the exercise of the powers entrusted to it. 2. Budget allocations for the operation of the Accounting Chamber are provided for in the federal law on the federal budget for the next fiscal year and the plan period. The budget appropriations may be amended during the consideration of the draft federal law on the federal budget (amending the federal law on the federal budget) only with the consent of the Federal Assembly. 3. Control over 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, the decisions of the Federation Council and the decisions of the State Duma. Article 42. Recognition of the invalidated individual pieces of legislation (provisions of the legislative acts) of the Russian Federation Admit invalid: 1) Federal Law dated 11 January 1995 N 4-FZ " About the Accounts Chamber of the Russian Federation " (Assembly of Russian Federation Law, 1995, N 3, p. 167); 2) Article 98 of the Federal Law of 10 July 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2790); 3) Article 7 of the Federal Law of 30 June 2003 N 86-FZ " On introducing amendments and additions to some legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federal Tax Police Service, abolished of the Russian Federation " (Legislative Assembly of the Russian Federation, 2003, N 27, art. 2700); 4) Article 25 of the Federal Law of June 29, 2004 N 58-FZ " On introducing amendments to some legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2711); 5) Federal Act No. 101 of 14 August 2004 amending article 29 of the Federal Act on the Court of Accounts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3370); 6) Federal Act of 1 December 2004 No. 145-FZ "On amendments to the federal law" On the Court of Accounts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4844); 7) Article 3 of the Federal Law of 25 July 2006 N 128-FZ " On introducing amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3427); 8) Article 8 of the Federal Law of 2 March 2007 N 24-FZ " On amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1151); 9) Federal Act No. 49 of 12 April 2007 on amending article 6 of the Federal Act on the Court of Audit OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1829); 10) Federal Act of 21 July 2007 on amending article 30 of the Federal Act on the Court of Accounts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3804); 11) Article 6 of the Federal Law of 24 July 2007 N 214-FZ "On amending certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4011); 12) Federal Act No. 29 of 29 March 2008 on amendments to articles 5 and 6 of the Federal Act on the Court of Accounts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1185); 13) Article 3 of the Federal Law of 25 December 2008, N 274-FZ " On introducing amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6229); 14) Article 3 of the Federal Law of 9 February 2009 N 4-FZ "On amendments to selected legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 772); 15) Federal Act No. 43 of 5 April 2010 on amending article 29 of the Federal Act on the Court of Audit OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1739); 16) Article 4 of the Federal Law of 28 December 2010, N 404-FZ "On amendments to selected legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 16); 17) Article 2 of the Federal Law of December 29, 2010 No. 437-FZ "On amendments to the Federal Law" On Non-Profit OF THE PRESIDENT OF THE RUSSIAN FEDERATION 49); 18) Article 7 of the Federal Law of 3 December 2012, N 231-FZ "On introducing amendments to certain legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6954). Article 43. Entry into force of this Federal Law 1. This law shall enter into force on the date of its official publication. 2. After the date of the entry into force of this Federal Law, the Collegium of the Accounts Chamber shall be formed in a new composition in accordance with the procedure established by this Federal Law by 1 October 2013. President of the Russian Federation Vladimir Putin Moscow, Kremlin 5 April 2013 N 41-FZ