In 1983 he graduated from the Faculty of Economics of Leningrad State University.
From 1983 to 1985 - research intern at the Institute of Socio-Economic Problems of the USSR Academy of Sciences.
From 1985 to 1988 - graduate student at the Institute of Economics of the USSR Academy of Sciences. Candidate of Economic Sciences.
Since 1988, research fellow at the Institute of Social and Economic Problems of the USSR Academy of Sciences.
Since October 1990 - Deputy Chairman of the Committee on Economic Reform of the Executive Committee of the Leningrad City Council. After the liquidation of the Committee on Economic Reform, he transferred to the Committee for the Management of the Leningrad Free Enterprise Zone.
From November 1991 to 1992 - Deputy Chairman of the Economic Development Committee.
From August 1992 to 1993 - Chairman of the Main financial management City Hall of St. Petersburg (later renamed the Financial Committee).
From 1993 to June 1996 - deputy, first deputy mayor, member of the city government, chairman of the Committee on Economics and Finance of the St. Petersburg City Hall.
In August 1996, by Decree of the President of the Russian Federation, he was appointed Deputy Head of the Administration of the President of the Russian Federation, Head of the Main Control Directorate of the President of the Russian Federation.
In March 1997, by Decree of the President of the Russian Federation, he was appointed First Deputy Minister of Finance of the Russian Federation.
Since January 1999 - First Deputy Chairman of the Board of RAO UES of Russia.
In June 1999, he was appointed First Deputy Minister of Finance of the Russian Federation.
Since May 2000, by Decree of the President of the Russian Federation, he was appointed Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation.
On March 9, 2004, by Decree of the President of the Russian Federation, he was appointed Minister of Finance of the Russian Federation.
Since September 2007, by Decree of the President of the Russian Federation, he was appointed Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation.
Released from his position on September 26, 2011 by Decree No. 1251 of the President of the Russian Federation.
Since April 2012, he has been the Chairman of the Committee of Civil Initiatives, a community of professionals capable of offering alternative solutions to the problems facing the country.
In April 2016, he headed the Center for Strategic Research and was also appointed Deputy Chairman of the Economic Council under the President of Russia
On May 22, 2018, upon the recommendation of the President of the Russian Federation, he was appointed by the State Duma of the Federal Assembly of the Russian Federation to the position of Chairman of the Accounts Chamber.
Since November 2018 - member of the Council under the President of the Russian Federation for implementation public policy in the field of family and child protection
In 1988 he defended his PhD thesis on the topic: “Comparability in the mechanism for implementing relations of economic competition.”
In September 2018, he defended his doctoral dissertation on the topic “Theoretical and methodological approaches to the implementation of a balanced and effective budget policy.”
Reserve officer.
Married, has a son and daughter.
Participation in the work of educational and scientific organizations
Dean of the Faculty of Liberal Arts and Sciences of St. Petersburg State University and member Board of Trustees SPbSU
Chairman of the Board of Trustees of the Gaidar Institute
Member of the Board of Trustees of the Yegor Gaidar Foundation
Chairman of the Board of Trustees of the Northern Arctic Federal University
Member of the Board of Trustees of the European University in St. Petersburg
Member of the Board of Directors of the Russian Economic School
In 2004, Alexey Kudrin was named Finance Minister of the Year by the British magazine The Banker, winning in two categories: “World Finance Minister of the Year” and “European Finance Minister of the Year.”
In 2006, the British newspaper “Emerging markets” named Alexei Kudrin the best finance minister among European emerging market countries.
In 2010, the British magazine Euromoney named Alexei Kudrin the best finance minister of the year. According to the magazine's publisher, Padraic Fallon, Kudrin was awarded the award primarily for the fact that “overcoming significant political pressure, he achieved the creation of a Reserve Fund, which allowed Russia to emerge from the global financial crisis in a much better way.” in better shape than the experts expected."
State awards
Order "For Merit to the Fatherland" III degree
Order of Merit for the Fatherland, IV degree
Order of Friendship
Certificate of Honor from the President of the Russian Federation
Gratitude from the President of the Russian Federation
P. A. Stolypin Medal, 1st degree
Certificate of Honor from the Government of the Russian Federation
Gratitude from the Government of the Russian Federation
V. V. Leontiev Medal “For Achievements in Economics”
Grand Officer of the Order of Merit of the Italian Republic
The Accounts Chamber of the Russian Federation is a permanent supreme body of external state audit (control), accountable to Federal Assembly RF.
Story
In the 17th century, during the reign of Alexei Mikhailovich, the Accounting Order was formed - a temporary body that was created for the period of the next audit. In the 18th century, the Near Chancellery functioned under the Governing Senate, which exercised, in particular, the powers of financial control, and the Audit Office, which managed public accounts and tried persons accused of financial abuse.
In the 19th century, financial control functions were divided between the Secretary of the Treasury, the State Treasurer, and the Comptroller of State (a position created in 1810). The State Audit Office carried out an audit financial statements state and public institutions. Fundamental Principles The activities of state control were independent and independent from other ministries and departments. One of the first state controllers was Alexey Khitrovo, who held the post for about 27 years (1827-1854) - a record length of service as head of state control.
After the Bolsheviks came to power in 1917, the work of creating a system of state control was entrusted to Joseph Stalin (Dzhugashvili). The People's Commissariat of State Control was formed in the country (since 1920 - the People's Commissariat of Workers' and Peasants' Inspection), which carried out inspections financial activities government agencies. The People's Commissariat also had the right to review the staff of government organizations, investigate and put officials on trial, and seize property.
In 1923, the People's Commissariat was merged with the control body of the Communist Party - the Central Control Commission of the RCP (b) into the People's Commissariat of the Workers' and Peasants' Inspectorate of the USSR. In the late 1920s and 1930s, its main function became monitoring the implementation of five-year production plans, as well as the purge of Soviet institutions from people of non-proletarian origin and pre-revolutionary intelligentsia.
In 1934, the People's Commissariat of the Workers' and Peasants' Inspectorate was divided into two commissions - Soviet control under the Council of People's Commissars of the USSR and party control under the Central Committee of the All-Union Communist Party of Bolsheviks. However, in 1940, the control department was restored: on the basis of the Soviet Control Commission under the Council of People's Commissars, the People's Commissariat of State Control of the USSR was established (in 1946 it was transformed into a ministry of the same name). In 1957, the main control body became the Commission of Soviet Control under the Council of Ministers of the USSR (in 1961-1962 - the Commission of State Control of the USSR).
In 1962-1965, during the period of reform of the central government bodies, which was carried out by the First Secretary of the CPSU Central Committee Nikita Khrushchev, the functions of state control were carried out by the Committee of Party and State Control under the CPSU Central Committee and the USSR Council of Ministers. In 1965, the Soviet Union adopted the law “On People's Control in the USSR” and created the People's Control Committee under the USSR Council of Ministers. His task was to “provide assistance to party and state bodies in systematically verifying the actual implementation of party and government directives by Soviet, economic and other organizations.” With the adoption of the USSR Constitution of 1977, the People's Control Committee came under dual subordination - to the Supreme Council and the USSR Council of Ministers.
In May 1991, the Supreme Soviet of the USSR adopted a law on the highest body of financial and economic control - the Control Chamber of the USSR, which received the right to control the effective and productive use of the state budget in all bodies without exception. state power and management. However, already in December 1991, during the process of liquidation of government bodies of the USSR, the chamber was abolished.
In Russia, from 1992 to 1994, the Control and Budgetary Committee under the Supreme Council of the Republic operated. In December 1994, it was liquidated in connection with preparations for the adoption of the federal law “On the Accounts Chamber of the Russian Federation.”
The formation of the Accounts Chamber of the Russian Federation began after the adoption of the 1993 constitution. The process of creating a new one state institute took more than a year. On January 11, 1995, the federal law “On the Accounts Chamber of the Russian Federation” was adopted, which came into force on January 14 of the same year. The first organizational meeting of the chamber's board took place on April 12, 1995.
On April 12, 2013, the current federal law “On the Accounts Chamber of the Russian Federation” dated April 5, 2013 came into force.
Tasks and powers of the Accounts Chamber
The Accounts Chamber exercises control over the target and effective use federal budget funds, determines the reliability of budget reporting, evaluates the effectiveness of providing tax benefits and budget loans. It conducts an audit of the state of public debt (domestic and external), the debt of foreign countries and legal entities before the Russian Federation, state programs, achieving strategic goals of the socio-economic development of the Russian Federation, examination of projects federal laws, international treaties, documents strategic planning and etc.
Control powers apply to all government bodies, institutions, enterprises, banks, non-state pension funds and insurance medical organizations, as well as legal and individuals- producers of goods, works and services who have entered into agreements providing for the use of federal budget funds.
The Accounts Chamber carries out instructions from the Federal Assembly of the Russian Federation, but formally does not belong to the legislative, executive or judicial branches of government. Within the framework of its tasks, it has organizational and functional independence. The activities of the chamber cannot be suspended, including in connection with the early termination of the powers of parliament.
The Accounts Chamber informs authorities and society about the results of its activities and provides information to the media. The department reports annually to the Federation Council and the State Duma, and quarterly provides an operational report to parliament on the progress of execution of the federal budget. Based on the results of the checks, if there is evidence of a crime, the chamber transfers the relevant materials to law enforcement agencies, which are obliged to inform the department about the progress of the consideration of the materials transferred to them.
Management, auditors
The members of the Accounting Chamber are its chairman, deputy chairman and 12 auditors. The same person cannot hold these positions for more than two consecutive terms.
A citizen of the Russian Federation who has higher education and at least five years of work experience in the field of public administration, state control (audit), economics, finance, and jurisprudence. Upon appointment to a position, the management and auditors of the chamber are required to suspend their membership in political party for the period of execution of his powers.
The chairman of the chamber and six auditors are appointed for a period of six years by the State Duma, the deputy chairman and six more auditors are appointed by the Federation Council.
Candidates for the post of chairman of the chamber - at least three - are submitted by the Duma council upon presentation of factions for consideration by the president. The President may submit one of the proposed candidates to the State Duma or nominate another candidate. The resolution on the appointment of the chairman of the Accounts Chamber is adopted by deputies by a majority vote of the total number of parliamentarians. The decision on early dismissal of the chairman of the chamber is formalized by a resolution of the State Duma upon the proposal of the president.
Candidates for the deputy of the Accounts Chamber - also at least three - are submitted to the president for consideration by the council of the chamber of the Federation Council on the proposal of the committees. The head of state selects one candidate or proposes his own candidate and introduces him to upper house parliament. The resolution on the appointment of the deputy chairman of the chamber is adopted by senators by a majority vote.
The auditors of the Accounts Chamber are officials who head certain areas of the agency’s activities.
Requirements for members of the Accounts Chamber
Members of the Accounting Chamber do not have the right to be members of state and local government bodies, to engage personally or through proxies in entrepreneurial or other paid activities, except for teaching, scientific and creative activities, or to participate in the management of business entities. They cannot receive fees for their speeches or publications, receive remuneration not provided for by the law of the Russian Federation, foreign titles and awards (except for sports and scientific ones), be a member of the bodies of foreign non-profit non-governmental organizations, have accounts in foreign banks located abroad (this is a requirement also applies to their family members), etc.
Auditors should not be related to the leaders of the state, government, parliament, higher judicial bodies, or the presidential administration. In addition, family relations should not bind members of the Accounts Chamber to each other.
The chairman, deputy chairman, and auditors of the chamber cannot be detained, arrested, or prosecuted without the consent of the chamber of the Federal Assembly that appointed them to the position. Criminal proceedings against them can only be initiated by the chairman Investigative Committee RF. A chamber inspector cannot be held criminally liable without the consent of the department's board.
Structure and organs
The structure of the Accounts Chamber includes its board and apparatus. The board consists of the chairman of the chamber, his deputy, 12 auditors and the head of the apparatus (with advisory voting rights). Chairmen of committees and commissions of both chambers of the Federal Assembly, members of the government, as well as other persons by decision of the head of the Accounts Chamber can take part in meetings of the board.
The apparatus of the Accounts Chamber includes inspectors and other employees of the department. The structure of the apparatus includes 10 departments ( economic analysis, external relations, business management, etc.).
According to Rosstat, in 2017 the number of employees of the Accounts Chamber was 1 thousand 17 people, their average monthly salary was 181 thousand rubles.
In 2002, the State Research Institute was created system analysis Accounting Chamber (NII SP) for scientific work in the field of development and implementation of advanced methods and technologies of control, auditing and expert-analytical activities. In 2014, it was reorganized into the Federal Center for Informatization. Since January 1, 2018, it has been called the Center for Expert Analytical and information technologies Accounts Chamber.
Budget
In 2016, 3.6 billion rubles were allocated from the federal budget to support the work of the Accounts Chamber, and in 2017 - 3.9 billion rubles. The department's planned budget for 2018 is 3.8 billion rubles.
Activity
At the end of 2017, the Accounts Chamber identified more than 6.5 thousand violations on total amount RUB 1.9 trillion Of these, 2.3 thousand amounted to more than 118.7 billion rubles. were identified during government procurement, more than 2 thousand in the amount of 599 billion rubles. - in the formation and execution of budgets, 586 in the amount of 813.5 billion rubles. - when preparing budget and financial statements. IN budget system 18.8 billion rubles were returned to the Russian Federation. (in 2016 - 8.8 billion rubles).
Inspectors of the Accounts Chamber initiated 389 cases of administrative violations. By the beginning of 2018, of these, 267 cases were considered by the courts, 130 officials and legal entities were brought to administrative responsibility and sentenced to fines totaling 23.4 million rubles. (in 2016, 110 officials and legal entities were brought to administrative responsibility, the courts imposed administrative fines in the amount of 33.6 million rubles).
124 materials of control checks were sent to law enforcement agencies, of which 84 - to the Prosecutor General's Office, 21 - to the FSB, 13 - to the Investigative Committee, six - to the Ministry of Internal Affairs. The prosecutor's office made 169 submissions, filed 44 lawsuits, reimbursed 13 million rubles to the federal budget, and initiated 109 cases of administrative offenses against officials. Preliminary investigation authorities have opened 20 criminal cases, including cases of abuse during the construction of the infrastructure of the Vostochny cosmodrome, misappropriation of funds by Sochi employees national park and etc.
In 2017, the Accounts Chamber carried out an examination of more than 1.7 thousand draft legal acts, 179 state and federal targeted programs, 17 - international treaties.
In 2018, the chamber will launch a new public service that will allow citizens to provide information about certain activities of public sector organizations. Thus, citizens will have the opportunity to directly influence the inclusion of certain organizations in the Accounts Chamber’s inspection plan.
1. The auditors of the Accounts Chamber are officials who head the areas of activity of the Accounts Chamber. The specific content of the area of activity of the Accounts Chamber, headed by the auditor of the Accounts Chamber, is determined by the Regulations of the Accounts Chamber.
2. Citizens of the Russian Federation who do not have citizenship of a foreign state or a residence permit or other document confirming the right to permanent residence a citizen of the Russian Federation on the territory of a foreign state with a higher education and at least five years of work experience in the field government controlled, state control (audit), economics, finance, jurisprudence.
3. Auditors of the Accounts Chamber cannot be related to the President of the Russian Federation, the Chairman of the Federation Council, the Chairman State Duma, Chairman of the Government of the Russian Federation, Chairman Constitutional Court Russian Federation, Chairman Supreme Court Russian Federation, Head of the Administration of the President of the Russian Federation, Prosecutor General Russian Federation, Chairman of the Investigative Committee of the Russian Federation, Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber.
(see text in the previous edition)
4. The Federation Council and the State Duma each appoint six auditors of the Accounts Chamber for a period of six years upon the recommendation of the President of the Russian Federation. The same person cannot hold the position of auditor of the Accounts Chamber for more than two consecutive terms.
5. Candidates for appointment to the position of auditor of the Accounts Chamber are submitted to the President of the Russian Federation by the Council of the State Duma on proposals of factions in the State Duma, by the Council of the Chamber of the Federation Council on proposals of committees of the Federation Council. If any of the candidates submitted by the Council of the State Duma or the Council of the Chamber of the Federation Council is not supported by the President of the Russian Federation, he has the right to nominate another candidate and submit it, respectively, to the State Duma or the Federation Council for appointment to the position of auditor of the Accounts Chamber.
6. The resolution of the Federation Council on the appointment of an auditor of the Accounts Chamber is 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 an auditor of the Accounts Chamber is adopted by a majority vote of the total number of deputies of the State Duma.
7. If a vacant position of an auditor of the Accounts Chamber appears, it must be filled within two months.
8. Auditors of the Accounts Chamber, within the limits of their competence established by the Regulations of the Accounts Chamber, independently resolve all issues of organizing the activities of the areas they head and are responsible for its results.
9. Auditors of the Accounts Chamber have the right to attend meetings of the Federation Council and the State Duma, their committees and commissions, collegiums of federal executive bodies and other government bodies.
10. The auditor of the Accounts Chamber is early dismissed from office by the decision of the chamber of the Federal Assembly that appointed him, in the event of:
1) his violation of the legislation of the Russian Federation, the commission of abuses of office or systematic failure or improper performance of official duties within his competence, if a majority of the total number of members of the Federation Council or deputies of the State Duma, respectively, votes for such a decision;
The Accounts Chamber of the Russian Federation is a permanent structure. It is accountable to the Federal Assembly. The activities of the Accounts Chamber of the Russian Federation are focused on strengthening supervision by the Federal Fund over the timely implementation of the state budget (expenditure and revenue parts) and in terms of structure, volume, and intended purpose.
Historical reference
The prototype of the chamber was the Chamber Collegium formed under Peter the Great. It was established in 1718. The Chamber Collegium was in charge of government collections and controlled some sectors of the country's economy. Before its establishment, the treasury of the previous kings was in complete disorder. Pyotr Aksenov is considered the ideologist and creator of the Chamber Collegium. It was he who first introduced the income and expense sheet in 1719. Every week Aksenov submitted to Peter a report on the movement of funds according to reports that were received by the board. In addition to this, he compiled accounting forms.
In 1811, the position of state controller was introduced. It existed until 1918, and then was abolished. Instead, the Central Control Board was formed. In July 1918 it was transformed. From that moment on, the People's Commissariat for State Control of the RSFSR began its work. In 1920 another reorganization took place. The Commissariat was transformed into the Workers' and Peasants' Inspectorate. In 1934 it was abolished. The functions of the inspection were transferred to the authorized KSK of the USSR. However, in 1940 the commissariat was recreated. Subsequently, it became known as the Ministry of State Control, which was transformed in 1957 into a Commission under the Council of Ministers of the USSR. In 1991, the country's leadership established the position of chief state inspector of the RSFSR. In 1993, on the basis of the Constitution, the Accounts Chamber of the Russian Federation was formed. From the same moment, regional divisions began to be formed, since 1997 - city ones, and since 2006 - district ones.
general characteristics
In its work, the Chamber of Control and Accounts of the Russian Federation is guided by constitutional provisions, Federal Law No. 4 of January 11, 1995 and other regulations. When implementing its tasks, the structure has a certain independence. The Accounts Chamber of the Russian Federation acts as a legal entity and has its own seal with the image of the country's coat of arms and its name. This body is located in Moscow.
Functions of the Accounts Chamber of the Russian Federation
The main activities of the structure under consideration are:
- Organization and supervision of the timely implementation of expenditure and revenue items of the state budget and extra-budgetary funds for their intended purpose, volume and structure.
- Assessing the effectiveness and feasibility of spending federal funds and using state property.
- Carrying out a financial examination of draft federal regulations, legal documents of government bodies, which provide for expenses covered from public funds or which have an impact on the preparation and execution of the budget.
- Assessing the validity of expenditure and income items.
- Analysis of detected deviations from the stipulated indicators of the state budget and extra-budgetary funds, development of proposals for their elimination and improvement of the financial process.
- Supervision over compliance with the legality and timeliness of the movement of funds in the Central Bank, authorized banking organizations and other credit institutions.
- Regular submission of information to the Federation Council and the State Duma on the process of implementing the state budget and the results of audit activities carried out.
The work of the structure under consideration is based on the principles of transparency, objectivity, independence and legality.
Structure
The body consists of a chairman, his deputy, auditors and other employees who form the apparatus. Structure and staffing table approved by the Board on the representation of the highest within the framework of the funds allocated for the maintenance of the institute. The Chairman of the Accounts Chamber of the Russian Federation is appointed to his post by the State Duma for 6 years. The corresponding resolution is adopted by a majority vote. A candidate for the position can be a Russian citizen who has a higher education and work experience in the field of government, state supervision and economics. The Chairman of the Accounts Chamber of the Russian Federation cannot be a relative of the President and the head of his administration, the chairmen of the Federation Council, the government and the State Duma, as well as the Supreme Arbitration Court, the Supreme Court and the Constitutional Court.
Tasks of an official
Chairman of the Chamber:
- Manages the work of the body and organizes it in accordance with the approved regulations.
- Presents, together with the deputy, reports on the activities of the Federation Council and the State Duma.
- Acts on behalf of the chamber in government bodies and abroad.
An official has the right to issue instructions and orders, hire and dismiss employees of the apparatus, and enter into business and other agreements. In cases established by law, the chairman may be present at meetings of both chambers of parliament, their commissions and committees, and at meetings of the government and its presidium. An official cannot be a State Duma deputy. Membership in the government is also not allowed. In addition, it is prohibited to carry out other paid activities, except for scientific, creative and teaching.
Deputy
He is appointed to the position by the Federation Council for 6 years. The corresponding resolution is approved by a majority of the total number of council members. The deputy chairman of the joint venture can be a citizen of Russia who has a higher education and experience in the field of finance, economics, public administration and state control. An official cannot have family relations with the following persons:
- The President of Russia and the head of his administration.
- Chairmen of the State Duma and the Federation Council.
- Prosecutor General.
- Chairmen of the Constitutional Court, the Supreme Arbitration Court and the Supreme Court, as well as the government.
The deputy performs his duties in accordance with the regulations. In the absence of the chairman of the joint venture, he performs his tasks, represents the chamber abroad and in Russian authorities state power. The Deputy has the right to attend meetings in the State Duma and the Federation Council, their commissions and committees, as well as the government and its presidium. An official is prohibited from being a deputy or carrying out other paid activities, except for creative, scientific and pedagogical activities. He is not allowed to be a member of the government.
Auditors
The Accounts Chamber of the Russian Federation includes among its members officials who manage certain areas of the body's work. They cover a group, complex or set of specific items of expenditure and revenue of the state budget. The specific content of the area headed by one or another auditor, within the framework of which the functions of the Accounts Chamber of the Russian Federation are implemented, is determined by the Board. Candidates for positions may be citizens of Russia with higher education and experience in the field of government supervision, economics and monetary policy. 1/4 of auditors may have higher education and experience in a different field.
Specifics of staff formation
The State Duma and the Federation Council can appoint 6 auditors for six years. Relevant resolutions are adopted by a majority of the total number of members (deputies). If a vacant auditor position appears, it must be filled within two months. Employees, within the framework of their competence, independently resolve issues related to the organization of work in the areas they head. Auditors are responsible for improper performance or failure to fulfill their tasks. Employees have the right to participate in meetings of the State Duma and the Federation Council, their commissions and committees, collegiums of federal executive and other government bodies. Auditors are prohibited from performing other paid work, except for scientific, creative and pedagogical work.
Collegium
It is formed to consider issues related to the organization and planning of the body’s work, the formation of information messages and reports sent to the State Duma and the Federation Council. The board also approves the procedure in accordance with which control is carried out. The Accounts Chamber of the Russian Federation operates in accordance with the provisions of the regulations. It is also approved by the Board. It consists of the chairman of the chamber, a deputy, and auditors. The board has the right to approve the content of areas of work headed by employees.
Apparatus
It includes inspectors and others full-time employees. The former directly organize and carry out audits within the competence of the joint venture. The duties, responsibilities and rights of staff members, the conditions of their work are established in federal legislation, the Labor Code and other regulations.
Powers of the Accounts Chamber of the Russian Federation
The key areas of work of the body are established by federal legislation and regulations. The Accounts Chamber of the Russian Federation includes audits and thematic inspections. At the same time, the structure in question does not have the right to interfere with the direct work of supervised organizations. The body informs the State Duma and the Federation Council about the results of the activities carried out.
The powers of the Accounts Chamber of the Russian Federation include sending instructions to the administration of the supervised organization in the event of detection of violations in the performance of business and other operations that harm the interests of the country and require suppression. In case of non-fulfillment or improper fulfillment of received instructions, the supervisory structure may apply sanctions. In particular, in agreement with the State Duma, the Accounts Chamber of the Russian Federation can freeze all transactions on bank accounts.
Controversial issues
In progress budgetary institutions Inspections by the Accounts Chamber of the Russian Federation occur quite often. The management of such enterprises has a question: can the body carry out audits in areas not related to the expenditure of public funds, the use of property under economic control, the use of customs/tax breaks and benefits? The current regulations clearly define the range of tasks that the Accounts Chamber of the Russian Federation solves. They concern exclusively the supervision of the execution of expenditure and revenue items of the state budget. The powers of the chamber cannot duplicate the tasks of other government bodies and affect the current work of an economic entity.
This conclusion is justified by the following provisions. In part 5 of Art. 101 of the Constitution determines that the State Duma and the Federation Council form the Accounts Chamber in order to ensure control over the execution of the federal budget. This provision is reflected and specified in Art. 2 Federal Law No. 4. It follows from the norm that the tasks of the chamber in the field of control and audit work are related to the implementation of budget items and extra-budgetary funds. According to Art. 245 BC, the sale of the income portion is recognized as:
- Transfer and crediting of revenues to a single budget account.
- Distribution of regulatory taxes in accordance with the approved financial plan.
- Refund of amounts overpaid by entities.
- Accounting for state budget revenues and reporting on receipts in accordance with the accepted classification.
From the above it follows that questions regarding the current economic activity enterprises carried out within the framework of civil legal capacity do not relate to the execution of articles financial plan. In particular, we're talking about on concluding contracts, making transactions related to the disposal of property, making decisions on participation in legal entities, and so on. Thus, inspections of the chamber can be recognized as legitimate only in terms of the management and use of state property, federal budget funds or the application of tax breaks. In other cases, the audit will contradict the established objectives.
Conclusion
The Accounts Chamber acts as one of the key control bodies in the country. It is responsible for the most important tasks related to the execution of budget items. In this regard, special requirements are placed on chamber employees. The body should employ only highly qualified personnel who clearly understand their duties and responsibilities. That is why the State Duma and the Federation Council are involved in the process of forming the Accounts Chamber. Despite a certain independence of the body, it is accountable to the Federation Council and the lower house of parliament. His responsibilities include drawing up a report on his activities and submitting it to higher structures.
The Accounts Chamber of the Russian Federation is a state financial control body formed by the Federal Assembly of the Russian Federation and reporting to it. The Accounts Chamber of the Russian Federation is a legal entity. The Chairman and half of the composition (six auditors) of the Accounts Chamber are appointed by the State Duma, the Deputy Chairman and the other half of the composition (six auditors) are appointed by the Federation Council. The Accounts Chamber of the Russian Federation consists of a board and an apparatus. The Board considers issues of work organization, as well as reports and communications. The Chairman (and in his absence, his deputy) manages the Accounts Chamber, organizes its work, auditors head certain areas of activity. The apparatus consists of inspectors (who directly organize and conduct control) and other staff members. Internal issues of the activities of the Accounts Chamber, the distribution of responsibilities between the auditors of the Accounts Chamber, the functions and interaction of the structural divisions of the Accounts Chamber apparatus, the procedure for conducting business, preparing and conducting events of all types and forms of control and other activities are determined by the Regulations of the Accounts Chamber, approved by its Board. The Accounts Chamber performs the following functions: exercising external state financial control in the field of budgetary legal relations; examination of draft federal laws on federal budget and budgets of state extra-budgetary funds of the Russian Federation for the next financial year and planning period; examination of draft federal laws on amendments to federal laws on the federal budget and budgets of state extra-budgetary funds of the Russian Federation; external audit of the annual budget statements of the chief administrators of federal budget funds; conducting an audit of the budgets of the constituent entities of the Russian Federation and local budgets - recipients of interbudgetary transfers from the federal budget.
78. Concept and principles of local government in Russia. Local self-government is one of the types of management of certain public affairs of a local community of people. Principles of local government: 1) local government recognized and guaranteed by the Constitution of the Russian Federation. The origins of this principle are rooted in a very common theory in the theory of constitutional and municipal law point of view according to which the state does not establish local self-government, but only recognizes its existence2) principle of local self-government independence is implemented through a wide range of special legal means, which together give an idea of this quality of municipal government.3) principle of independence local government is the most controversial of all. 4) the responsibility of local self-government as a principle of its activities is implemented in various forms provided for by law: to the population of a particular municipality, the state, individuals and legal entities. 5) inadmissibility of education local government bodies and the appointment of local government officials by bodies and officials of state power - a principle that reflects the essence of local government.6) principle of judicial protection local self-government simultaneously serves as a guarantee against unjustified influence of state power.
79. Forms of implementation of local self-government in Russia. Local government in Russia - activities local communities, carried out directly or through local representative bodies, on issues of local importance. Guaranteed by Chapter 8 Constitution of Russia It is characterized by the presence of a certain territory assigned to the municipality, elected bodies and forms of direct participation of citizens in local government, municipal property and budget, municipal regulations. Forms of implementation - In accordance with Constitution of the Russian Federation local self-government is carried out by citizens through referendum, elections, other forms of direct expression of will, through elected and other local government bodies. Forms of direct implementation of local government by the population: local referendum,municipal elections,voting on the recall of a deputy, member of an elected body, elected official of local government, voting on issues of changing borders, transforming a municipal entity, citizens' meeting, other formsForms of population participation in the implementation of local self-government: law-making initiative of citizens,territorial public self-government,public hearings,citizens' meeting,citizens' conference(meeting of delegates), citizen survey,appeals from citizens to local government bodies, orders from voters, and other forms.