One of the main components in expert examination and analysis is expert examination of draft laws and other normative legal acts, international treaties, federal programs and other documents pertaining to the federal budget, the budgets of state extra-budgetary funds, federal property and finance of the Russian Federation as well as preparation of the analytical materials related to the state finance control.
The expert and analytical activities are carried out along all functional directions headed by the Auditors of The Accounts Chamber in accordance with working plans approved by the Collegium of The Accounts Chamber.
A substantial contribution to the results of the expert and analytical activities is made by The State Scientific and Research Institute of System Analysis of The Accounts Chamber and by The Expert and Advisory Board at the Chairman of The Accounts Chamber. Scientific research, as well as expert and analytical activities carried out by the mentioned bodies, are the foundation of an essential part of the expert and analytical work implemented by The Accounts Chamber.
One of the basic tasks of The Accounts Chamber, as determined by the Articles 2 and 20 of the Federal Law "On the Accounts Chamber of the Russian Federation", is a financial examination of federal law drafts, as well as normative legal acts adopted by the federal executive bodies envisaging federal expenditures or influencing the forming and execution of the Federal budget and budgets of the state extrabudgetary funds.
In conformity with the above mentioned task, an examination of law drafts and other normative legal acts related to the problems of budget and financial policy and perfection of the budget process in the Russian Federation, as well as other issues within the competence of The Accounts Chamber, is carried out on a permanent basis.
The methodological principles of organizing expert examination and analysis are determined by audit units of the Accounts Chamber.