The Accounts Chamber of the Russian

Federation
 Plan

1. What is the Accounts Chamber of the Russian Federation?

2. Functions and tasks of the Accounting Chamber
3. Structure, personnel
4. Conclusion
5. Resources
Accounts Chamber: history

1314 — was established the post of

Comptroller General of the State Treasury of
England

1319 — was established the Accounting

Chamber of France

1714 — was organized the General

Accounting Chamber of Germany

1808—The Main Accounting Chamber of

the Warsaw Principality

1862—the Accounting Chamber of Italy

Accounts Chamber: history

1889 – the Accounting Chamber of Japan

1840 — The first Accounting Chamber of

the Grand Duchy of Luxembourg

1921— the General Accounting

Office of the United States

1989 — the State Accounting Chamber

of Hungary

1991 – Accounting chambers in Bulgaria

and Romania
Accounts Chamber: history

1995 — the Accounts Chamber of Russia

1977 — the Accounting Chamber of the

European Community

1953 —INTOSAI
Accounts Chamber: history

1995 — the Accounting Chamber of Russia

1977 — the Accounting Chamber of the

European Community

1953 —INTOSAI
Structure of state power in Russia
The Accounts Chamber of the Russian Federation: facts

Higher Authority is Federal Assembly of the Russian Federation

Chairman is Alexey Kudrin

Regulated by the Federal Law "On the Accounts Chamber of the Russian Federation" dated
05.04.2013 N 41-FZ

The average salary of the management and

auditors of the Accounting Chamber (chairman,
deputy chairman and 12 auditors) in 2016 was
about 670 thousand rubles per month.
The Accounts Chamber of the Russian Federation: functions

In accordance with article 13 Accounting Chamber has 26 functions

But we can summarize everything in one sentence

The Accounts Chamber conducts an audit of the budget, checks departments and state
organizations, monitors the implementation of national goals, gives opinions on draft laws,
exchanges world audit experience and informs the public about the results of its work.
For example
an audit of the budget
Analysis of passports of state programs-2022
Conclusion on the draft budget-2022
Budget execution-2020
Operational report for the first half of 2021
The Accounts Chamber of the Russian Federation: functions

In accordance with article 13 Accounting Chamber has 26 functions

But we can summarize everything in one sentence

The Accounts Chamber conducts an audit of the budget, checks departments and state
organizations, monitors the implementation of national goals, gives opinions on draft laws,
exchanges world audit experience and informs the public about the results of its work.
For example
it monitors the implementation of national goals
The AC gave the Government recommendations to reduce the level of poverty

Execution of budget expenditures on national projects for 10 months amounted to 70%

Digest of monitoring of national goals. July

Monitoring the achievement of national goals

The Accounts Chamber of the Russian Federation: functions

In accordance with article 13 Accounting Chamber has 26 functions

But we can summarize everything in one sentence

The Accounts Chamber conducts an audit of the budget, checks departments and state
organizations, monitors the implementation of national goals, gives opinions on draft laws,
exchanges world audit experience and informs the public about the results of its work.
For example
Annual Report
Structure
The Accounting Chamber submits a report on the work of the department in 2020:

• The main results of the work of the Accounting Chamber in 2020

• Main conclusions on the results of the audit of the federal budget
• The main results of the work of the Accounting Chamber in the areas of activity
• Recommendations of the Accounting Chamber
• Interaction with the Chambers of the Federal Assembly, state authorities, public
organizations and citizens
• Priorities of the Accounts Chamber in 2021
Rest a bit
The Accounts Chamber of the Russian Federation: strucure

The Accounts Chamber is formed as a part of Chairman of the Accounts Chamber, the Deputy
Chairman of the Accounts Chamber, the auditors of the Accounts Chamber, the staff of the
Accounts Chamber.
Chairman of the Deputy Chairman of Auditors Staff
Accounts Chamber the Accounts Chamber
is appointed by the is appointed by the may not be the staff of
State Duma for a State Duma for a related to the the
period of six years on period of six years on President of the Accounting
the proposal of the the proposal of the Russian Chamber
President of the President of the Federation, the consists of
Russian Federation. Russian Federation. Chairman of the inspectors
Federation and other
Council, the employees
Chairman of the
State Duma, the
Chairman of the
Government of
the Russian
Federation,
The Accounts Chamber of the Russian Federation: strucure

Chairman of the Staff

Accounts Chamber

Deputy Chairman of Departments of audit directions

the Accounts Chamber • Revenue Audit Department
• Public Administration Audit Department
• Financial Markets and Public Debt Audit Department
Auditors
• Economic Development Audit Department
• Audit Department of Education, Science and Innovation
The Collegium Functional departments
the main • Department of Research and Methodology
governing • Department of International and Regional
body of the Cooperation
department • Department of Human Capital
Development
• Financial Audit Department
• Finance Department
• Department for the Protection of State
 Conclusion

The Accounting 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 imposed on the staff of the Chamber.
 Resources

1. Functions and prerogatives of the Accounts Chamber of the Russian Federation.

Composition and structure of the Accounts Chamber of the Russian Federation The
main functions of the Accounts Chamber of the Russian Federation
https://billlawyer.ru/funkcii-i-prerogativy-schetnoj-palaty-rf-sostav-i-struktura-schet
noj-palaty-rf-osnovnye-funkcii-schetnoj-palaty-rf.html
2. Federal Law No. 41-FZ dated 05.04.2013 (as amended on 30.04.2021) "On the
Accounts Chamber of the Russian Federation
http://www.consultant.ru/document/cons_doc_LAW_144621/31e86709937f4f2bfe7c
e9f7d83a30b125198771/
3. Features of control and accounting systems of foreign countries and the experience
of their integration
https://cyberleninka.ru/article/n/osobennosti-kontrolno-schetnyh-sistem-zarubezhny
h-stran-i-opyt-ih-integratsii/viewer
Thank you for your attention