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Контроль и ревизия. Государственный финансовый контроль. Проверки счетной палаты Российской Федерации (самое важное) Directory / Lecture notes, cheat sheets Table of contents (expand) 12. STATE FINANCIAL CONTROL. CHECKS OF THE ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION The Accounts Chamber of the Russian Federation (hereinafter - the Accounts Chamber) is a permanent body of state financial control, formed by the Federal Assembly of the Russian Federation on the basis of Art. 101 of the Constitution of the Russian Federation, and accountable to him. The range of tasks of the Accounts Chamber: 1) organizing and exercising control over the timely execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds in terms of volume, structure and purpose; 2) determining the efficiency and expediency of spending public funds and using federal property; 3) assessment of the validity of income and expenditure items of draft federal budgets and budgets of federal extra-budgetary funds; 4) financial expertise of draft federal laws, as well as regulatory legal acts of federal government bodies that provide for expenses covered from the federal budget or affect the formation and execution of the federal budget and the budgets of federal extra-budgetary funds; 5) analysis of identified deviations from the established indicators of the federal budget and the budgets of federal off-budget funds and the preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole; 6) control over the legality and timeliness of the movement of funds from the federal budget and funds from federal extra-budgetary funds to the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation. The Accounts Chamber exercises control over the execution of the federal budget on the basis of the principles of legality, objectivity, independence and publicity. In the process of implementing its tasks, the Accounts Chamber carries out auditing, expert-analytical, informational and other activities, provides a unified system of control over the execution of the federal budget and the budgets of federal non-budgetary funds, which provides for: organizing and conducting operational control over the execution of the federal budget in the reporting year; ▪ carrying out comprehensive audits and thematic inspections of individual sections and articles of the federal budget, budgets of federal extra-budgetary funds; ▪ examination of draft federal budgets, laws and other regulatory legal acts, international treaties of the Russian Federation, federal programs and other documents affecting issues of the federal budget and finances of the Russian Federation; ▪ analysis and research of violations and deviations in the budget process, preparation and submission to the Federation Council and the State Duma of proposals for their elimination, as well as for improving budget legislation in general; - preparation and presentation of conclusions and responses to requests from government authorities of the Russian Federation. Comprehensive audits and thematic audits are carried out at the location of the audited objects. The terms, volumes and methods of their implementation are established by the Accounts Chamber. Based on the results of the audit or inspection, a report is drawn up, for the reliability of which the relevant officials of the Accounts Chamber are personally responsible. << Back: Main tasks and directions of external financial control >> Forward: State financial control. Audits by the Federal Service for Financial and Budgetary Supervision We recommend interesting articles Section Lecture notes, cheat sheets: ▪ History of the state and law of foreign countries. Crib See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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