Lecture notes, cheat sheets
State and municipal finances. Accounts Chamber (most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 37. Accounts Chamber Chamber of Accounts is a permanent body of state financial control formed by the Federal Assembly of the Russian Federation and accountable to it. The competence of the Accounts Chamber includes control over the execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds. The Accounts Chamber exercises control over the execution of the federal budget on the basis of the principles of legality, objectivity, independence and publicity. A discrepancy is displayed in the execution of the assignment of budgetary funds and the volume allocated. When designing the federal budget and the budgets of off-budget funds, the validity of income and expenses is assessed. After the completion of the completed main financial plan, an analysis of the expenditure of funds is carried out and their effectiveness is calculated. Much attention is paid to control over the use of state property. In the process of developing draft laws and regulations affecting the expenditure side of the budget, their financial expertise is carried out. Based on the results of budget execution, a report is being prepared, which will subsequently be submitted to the Federation Council and the State Duma of the Russian Federation. In general, the following groups of activities of the Accounts Chamber can be presented: 1) control and revision. The implementation of this function takes place on the basis of control over the execution of the budget already in the reporting year. The auditors of the Accounts Chamber carry out a set of audits on the items of the federal budget and the budgets of extra-budgetary funds; 2) expert-analytical. This group is represented by conducting expert reviews on the subject of budgets and finances of Russia of various projects (budget, laws, targeted federal programs, international treaties). This also includes the analysis of all violations in the system of drawing up, consideration, approval, and execution of the budget. The results of the analytics are submitted for consideration to the Federation Council and the State Duma. Together with the received report, proposals can be submitted to prevent and correct deficiencies; 3) information. In terms of financial relationships, government authorities may have questions. The Accounts Chamber on a quarterly basis, in accordance with the established form, submits to the Federal Assembly of the Russian Federation an operational report on the implementation of the federal budget, which provides actual data on the formation of income and expenses incurred in comparison with the indicators approved by the federal law on the federal budget for the current year for the past period, quarter. The form of the report is approved by the State Duma in agreement with the Federation Council. Author: Novikova M.V. << Back: State control in Russia. The history of development >> Forward: Interaction of the Accounts Chamber with other control bodies of the Russian Federation We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Enterprise economy. Lecture notes 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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