Account Chamber of the Russian Federation

January 11, 1995
No. 4-FZ

Adopted by the State Duma on November 18, 1994
Approved by the Federation Council

Chapter 1. GENERAL PROVISIONS

Article 1. Status of the Accounts Chamber of the Russian Federation

The Accounts Chamber of the Russian Federation (hereinafter the Accounts Chamber) shall be the standing body of state financial control established by the Federal Assembly of the Russian Federation and accountable to it.

The Accounts Chamber shall be guided in its activity by the Constitution of the Russian Federation, the present Federal Law, other laws of the Russian Federation. The Accounts Chamber shall possess organizational and functional independence within the limits of the objectives determined by the effective legislation of the Russian Federation.

The Accounts Chamber shall be a legal entity, has a seal with the State Emblem of the Russian Federation and its name.

Location of the Accounts Chamber: the city of Moscow.

Article 2. Objectives of the Accounts Chamber

The Accounts Chamber shall have the following objectives:

• to organize and exercise control over timely execution of income and expenditure items of the federal budget and federal extra-budgetary funds in terms of volume, structure and purpose;
• to determine the effectiveness and expediency of disbursement of state funds and use of federal property;
• to evaluate the validity of income and expenditure items of draft federal budgets and federal extra-budgetary funds;
• to carry out financial examination of draft federal laws, as well as of standard by-laws of federal bodies of state power envisaging expenditures which are covered by the federal budget or which influence the formation and execution of the federal budget and federal extra-budgetary funds;
• to analyze the revealed discrepancies in the established indicators of the federal budget and the budget of federal extra-budgetary funds, and to prepare proposals directed to elimination thereof and to the improvement of the budgetary process as a whole;
• to control over the legality and timely movement of resources of the federal budget and federal extra-budgetary funds in the Central Bank of the Russian Federation, banks authorized by it and in other financial and credit institutions of the Russian Federation;
• to provide regularly the Federation Council and the State Duma with information on the progress of execution of the federal budget and results of controlling measures being held.

Article 3. Principles of Control

The Accounts Chamber shall exercise control over the execution of the federal budget basing on the principles of legality, objectivity, independence and openness.

Chapter 2. COMPOSITION AND STRUCTURE OF THE ACCOUNTS CHAMBER

Article 4. Composition of the Accounts Chamber

The Accounts Chamber shall consist of the Chairman of the Accounts Chamber, Deputy Chairman of the Accounts Chamber, auditors of the Accounts Chamber, the Office of the Accounts Chamber.

The Chairman of the Accounts Chamber shall submit the structure and manning table of the Accounts Chamber, within the costs of the Accounts Chamber, for approval by the Collegium of the Accounts Chamber.

Article 5. Chairman of the Accounts Chamber and Deputy Chairman of the Accounts Chamber

The Chairman of the Accounts Chamber shall be appointed by the State Duma upon recommendation of the President of the Russian Federation for a term of six years. The resolution on the appointment of the Chairman of the Accounts Chamber shall be adopted by a majority of votes of the total number of deputies of the State Duma. Proposals for the candidates for the Chairman of the Accounts Chamber can be made to the President of the Russian Federation by the factions in the State Duma and the committees of the State Duma but by the groups not smaller than a fifth part of the total number of deputies of the State Duma. The President of the Russian Federation shall recommend the candidate for the Chairman of the Accounts Chamber not later than three months before the expiry of powers of the Chairman-in-Office of the Accounts Chamber. In case of pre-term dismissal from office of the Chairman of the Accounts Chamber the President of the Russian Federation represents the candidate for this office within two weeks from the date of the said dismissal. In case the proposed candidate for the Chairman of the Accounts Chamber is rejected the President of the Russian Federation shall propose a new candidate within two weeks. In such a case the President of the Russian Federation is entitled to submit for consideration of the State Duma the same candidate or to suggest another one (on the wording of Federal Laws No. 145-FZ of 01.12.2004, No. 29-FZ of 29.03.2008).

The Chairman of the Accounts Chamber can be a citizen of the Russian Federation who does not have the nationality of a foreign state or a residence permit or another document confirming the right of the citizen of the Russian Federation to live permanently on the territory of a foreign state, who has a higher education and experience of professional activity in the spheres of state administration, state control, economics, and finance (on the wording of Federal Law No. 128-FZ of 25.07.2006).

The Chairman of the Accounts Chamber may not be a relative of the President of the Russian Federation, Chairman of the Federation Council, Chairman of the State Duma, Chairman of the Russian Federation Government, Head of Administration of the President of the Russian Federation, Procurator General of the Russian Federation, Chairman of the Investigative Committee of the Russian Federation, Chairman of the Constitutional Court of the Russian Federation, Chairman of Supreme Court of the Russian Federation and Chairman of Supreme Arbitration Court of the Russian Federation (on the wording of Federal Law No. 404-FZ of 28.12.2010).

The Chairman of the Accounts Chamber shall:

• exercise overall control over the activity of the Accounts Chamber and organize the operation thereof in accordance with the Regulations of the Accounts Chamber;
• jointly with the Deputy Chairman of the Accounts Chamber, submit to the Federation Council and the State Duma reports on the work of the Accounts Chamber;
• represent the Accounts Chamber in the bodies of state power of the Russian Federation and abroad.

To execute the powers vested in him, the Chairman of the Accounts Chamber shall issue orders and directives, hire and dismiss officers of the Office of the Accounts Chamber, conclude economic and other agreements.

The Chairman of the Accounts Chamber shall have the right to participate in sessions of the Federation Council and the State Duma, committees and commissions thereof, meetings of the Russian Federation Government, sessions of the Presidium of the Russian Federation Government.

The Chairman of the Accounts Chamber may not be a deputy of the State Duma or a member of the Russian Federation Government, be engaged in any other remunerated activity except for teaching, scientific research and other creative work. This being the case, teaching, scientific and other creative activities cannot be financed only from the funds of foreign states, international and foreign organizations, foreign citizens and stateless persons unless otherwise provided for by the international agreement of the Russian Federation or by the law of the Russian Federation. Chairman of the Accounts Chamber does not have the right to become a member of governing bodies, guardian or supervisory councils, other institutions of foreign noncommercial nongovernmental organizations and their structural units acting on the territory of the Russian Federation unless otherwise provided for by the international agreement of the Russian Federation or by the law of the Russian Federation (on the wording of Federal Law No. 24-FZ of 02.03.2007).

The Deputy Chairman of the Accounts Chamber shall be appointed by the Federation Council upon recommendation of the President of the Russian Federation for a term of six years. The resolution on the appointment of the Deputy Chairman of the Accounts Chamber shall be adopted by a majority of votes of the total number of deputies (members) of the Federation Council. Proposals for the candidates for the Deputy Chairman of the Accounts Chamber can be made to the President of the Russian Federation by the committees and commissions of the Federation Council but by the groups not smaller than a fifth part of the total number of members of the Federation Council. The President of the Russian Federation shall recommend the candidate for the Deputy Chairman of the Accounts Chamber not later than three months before the expiry of powers of the acting deputy Chairman of the Accounts Chamber. In case of pre-term dismissal from office of the Deputy Chairman of the Accounts Chamber the President of the Russian Federation represents the candidate for this office within two weeks from the date of the said dismissal. In case the proposed candidate for the Deputy Chairman of the Accounts Chamber is rejected the President of the Russian Federation shall propose a new candidate within two weeks. In such a case the President of the Russian Federation is entitled to submit for consideration of the Federation Council the same candidate or to suggest another one (on the wording of Federal Law No. 145-FZ of 1.12.2004).

The Deputy Chairman of the Accounts Chamber can be a citizen of the Russian Federation who does not have the nationality of a foreign state or a residence permit or another document confirming the right of the citizen of the Russian Federation to live permanently on the territory of a foreign state, who has a higher education and experience of professional activity in the spheres of state administration, state control, economics, and finance (on the wording of Federal Law No. 128-FZ of 25.07.2006).

The Deputy Chairman of the Accounts Chamber may not be a relative of the President of the Russian Federation, Chairman of the Federation Council, Chairman of the State Duma, Chairman of the Russian Federation Government, Head of Administration of the President of the Russian Federation, Procurator General of the Russian Federation, Chairman of the Investigative Committee of the Russian Federation, Chairman of the Constitutional Court of the Russian Federation, Chairman of Supreme Court of the Russian Federation and Chairman of Supreme Arbitration Court of the Russian Federation (on the wording of Federal Law No. 404-FZ of 28.12.2010).

The Deputy Chairman of the Accounts Chamber shall perform his functions in accordance with the Regulations of the Accounts Chamber, perform the functions of the Chairman of the Accounts Chamber in his absence, by the order of the Chairman represent the Accounts Chamber in the bodies of state power of the Russian Federation and abroad.

The Deputy Chairman of the Accounts Chamber shall have the right to participate in sessions of the Federation Council and the State Duma, committees and commissions thereof, meetings of the Russian Federation Government, sessions of the Presidium of the Russian Federation Government.

The Deputy Chairman of the Accounts Chamber may not be a deputy of the State Duma or a member of the Russian Federation Government, be engaged in any other remunerated activity except for teaching, scientific research and other creative work. This being the case, teaching, scientific and other creative activities cannot be financed only from the funds of foreign states, international and foreign organizations, foreign citizens and stateless persons unless otherwise provided for by the international agreement of the Russian Federation or by the law of the Russian Federation. The Deputy Chairman of the Accounts Chamber does not have the right to become a member of governing bodies, guardian or supervisory councils, other institutions of foreign noncommercial nongovernmental organizations and their structural units acting on the territory of the Russian Federation unless otherwise provided for by the international agreement of the Russian Federation or by the law of the Russian Federation (on the wording of Federal Law No. 24-FZ of 02.03.2007).

Article 6. Auditors of the Accounts Chamber

Officials in charge of the definite lines of the Accounts Chamber that encompass a complex of, a group or totality of a number of income or expenditure items of the federal budget which are united by one purpose shall be the auditors of the Accounts Chamber. Specific contents of the area of work of the Accounts Chamber headed by one of the auditors of the Accounts Chamber shall be determined by the Collegium of the Accounts Chamber.

Citizens of the Russian Federation who do not have the nationality of a foreign state or a residence permit or another document confirming the right of the citizen of the Russian Federation to live permanently on the territory of a foreign state, who have a higher education and experience of professional activity in the spheres of state administration, state control, economics, and finance can be appointed the auditors of the Accounts Chamber (on the wording of Federal Law No. 128-FZ of 25.07.2006).

Part 3 ceased to be in force – Federal Law No. 49-FZ of 12.04.2007.

Upon recommendation of the President of the Russian Federation the Federation Council and the State Duma each shall appoint six auditors of the Accounts Chamber for a term of six years. In case the proposed candidate for the auditor of the Accounts Chamber is rejected the President of the Russian Federation shall propose a new candidate within two weeks. In such a case the President of the Russian Federation is entitled to submit for consideration of the Federation Council and the State Duma the same candidate or to suggest another one. The resolution of the federation Council on the appointment of the auditors of the Accounts Chamber shall be adopted by a majority of votes of the total number of members of the federation Council. The resolution of the State Duma on the appointment of the auditors of the Accounts Chamber shall be adopted by a majority of votes of the total number of deputies of the State Duma. Proposals for the candidates for the auditors of the Accounts Chamber appointed by the Federation Council can be made to the President of the Russian Federation by the committees and commissions of the Federation Council but by the groups not smaller than a fifth part of the total number of members of the Federation Council. Proposals for the candidates for the auditors of the Accounts Chamber appointed by the State Duma can be made to the President of the Russian Federation by the factions in the State Duma and the committees of the State Duma but by the groups not smaller than a fifth part of the total number of deputies of the State Duma (on the wording of

Federal Laws No. 49-Fz of 12.04.2007, No. 29-FZ of 29.03.2008).

Part 5 ceased to be in force – Federal Law No. 145-FZ of 01.12.2004.

A vacancy of an auditor of the accounts Chamber must be filled within two months.

The auditors of the Accounts Chamber shall independently decide upon any matters of organizing the activities they are in charge of and shall bear responsibility for the results thereof within their competence to be established by the Regulations of the Accounts Chamber.

The auditors of the Accounts Chamber shall have the right to attend sessions of the Federation Council and the State Duma, committees and commissions thereof, collegiums of federal executive authorities and other state bodies.

The auditors of the Accounts Chamber may not hold other public offices and offices of state and municipal services and be engaged in any other remunerated activity except for teaching, scientific research and other creative work. This being the case, teaching, scientific and other creative activities cannot be financed only from the funds of foreign states, international and foreign organizations, foreign citizens and stateless persons unless otherwise provided for by the international agreement of the Russian Federation or by the law of the Russian Federation. The auditors of the Accounts Chamber does not have the right to become members of governing bodies, guardian or supervisory councils, other institutions of foreign noncommercial nongovernmental organizations and their structural units acting on the territory of the Russian Federation unless otherwise provided for by the international agreement of the Russian Federation or by the law of the Russian Federation (on the wording of Federal Laws No. 24-FZ of 02.03.2007, No. 274-FZ of 25.12.2008).

Article 6.1. Restrictions imposed on the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and the auditors of the Accounts Chamber

(introduced by Federal Law No. 274-FZ of 25.12.2008)

The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, the auditors of the Accounts Chamber do not have the right to:

• in the course of performing their duties, get from individuals or legal entities remunerations not provided for by the law of the Russian Federation (loans, money and other rewards, services, payment of entertainments, rest, transportation charges). Presents received by the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber or the auditor of the Accounts Chamber in connection with official entertainments, business trips and other official events shall be considered federal property and shall be transferred according to the act to the Accounts Chamber with the exception of cases provide for by the law of the Russian Federation. The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber or the auditor of the Accounts Chamber who handed over the present received by him in connection with the official entertainment, business trip and other official event can buy it out according to the procedure established by the regulatory legal acts of the Russian Federation;
• go outside the territory of the Russian Federation due to the performance of their official duties at the expense of individuals and legal entities with the exception of business trips in accordance with the legislation of the Russian Federation, international agreements of the Russian Federation or mutual agreements between federal bodies of state power and public authorities of foreign states, international and foreign organizations;
• use logistics means, financial provision and information support designed for administrative use, for the purposes unrelated to the discharge of their duties;
• disclose or use for the purposes unrelated to the discharge of their duties information referred to as the information of limited access, in accordance with the federal law, or operation information which came to their knowledge due to the discharge of their duties.

Article 6.2. Details of income and property beneficially owned, and material commitments

(introduced by Federal Law No. 274-FZ of 25.12.2008)

The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, the auditors of the Accounts Chamber submit details of their income, of property beneficially owned by them, and of material commitments, as well as details of their spouse and minor children’s income, of their property beneficially owned, material commitments of the spouse and minor children, according to the procedure established by the legislation of the Russian Federation.

In case the fact of possession by the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber or the auditor of the Accounts Chamber of earning securities, shares (stockholdings) can lead to a conflict of interests, he has to place his securities, shares (stockholdings) into trust, according to the legislation of the Russian Federation.

In case the Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber or the auditor of the Accounts Chamber fails to submit the information mentioned in the first part of this article or submits misleading information, and does not place his securities, shares (stockholdings) into trust in the case provided for by the second part of this article, he shall bear responsibility provided for by the legislation of the Russian Federation.

Article 7. Collegium of the Accounts Chamber

The Collegium of the Accounts Chamber shall be set up to consider the matters of planning and organizing the work of the Accounts Chamber, methodology of the control and inspection activity, reports and information to be delivered to the Federation Council and the State Duma. The Collegium of the Accounts Chamber shall be composed of the Chairman of the Accounts Chamber, his Deputy and the auditors of the Accounts Chamber.

By joint recommendation of the Chairman of the Accounts Chamber and the Deputy Chairman of the Accounts Chamber, the Collegium shall adopt the Regulations of the Accounts Chamber, approve the composition and contents of the areas of work headed by the auditors of the Accounts Chamber.

Article 8. Personnel of the Accounts Chamber

Personnel of the Accounts Chamber shall comprise inspectors of the Accounts Chamber and other staff members.

The functions of inspectors of the Accounts Chamber shall include direct organization and conduct of control within the terms of reference of the Accounts Chamber.

Rights, obligations and responsibilities of the personnel of the Accounts Chamber, as well as the conditions of their service shall be defined by the present Federal Law, the Russian Federation law on state civil service, labor legislation of the Russian Federation and other regulatory legal acts (on the wording of Federal Law No. 4-FZ of 09.02.2009).

Chapter 3. OPERATING PROCEDURES OF THE ACCOUNTS CHAMBER

Article 9. Types of Activities of the Accounts Chamber

In the course of performing the objectives specified in Article 2 hereof, the Accounts Chamber shall carry out control and audit, expert analytical, informational, and other types of activities, ensure a general system of control over the execution of the federal budget and the budgets of federal extra-budgetary funds which provides for the following:

• organization and exercise of operational control over the execution of the federal budget in a reporting year;
• conducting of comprehensive audits and specific inspections of individual chapters and items of the federal budget and the budgets of federal extra-budgetary funds;
  examination of the draft federal budgets, draft laws and other regulatory legal acts, international treaties of the Russian Federation, federal programs and other documents concerning the budget and finances of the Russian Federation;
• investigation of breaches and discrepancies in the budgetary process, preparation and submission to the Federation Council and the State Duma of proposals on the elimination thereof and on the improvement of the budget legislation as a whole;
• preparation and submission to the Federation Council and the State Duma of opinions on the execution of the federal budget and the budgets of federal extra-budgetary funds in the accounting year;
• preparation and submission of opinions and answers to enquiries of bodies of state power of the Russian Federation.

Article 10. Organization and Planning of the Work of the Accounts Chamber

The Accounts Chamber shall base its work on annual and current plans and programs to be formed in consideration of the necessity to ensure the comprehensive systematic control over the execution of the federal budget, proceeding from all forms of activities and areas of work of the Accounts Chamber.

Planning shall be done on the basis of technical-economic norms and rules, control and audit standards, methodological guidelines to be developed by the Accounts Chamber. Instructions of the Federation Council and the State Duma, petitions from at least a fifth part of deputies (members) of the Federation Council or deputies of the State Duma shall he subject to mandatory inclusion in the plans and programs of the Accounts Chamber.

Enquires from the President of the Russian Federation, committees and commissions of the chambers of the Federal Assembly of the Russian Federation, deputies (members) of the Federation Council and deputies of the State Duma, the Government of the Russian Federation, bodies of state power of constituent entities of the Russian Federation shall be subject to mandatory consideration in the course of preparation of plans and programs of the Accounts Chamber.

A draft annual plan shall be considered and ratified by the Collegium of the Accounts Chamber.

Unscheduled control measures shall be conducted on the basis of the resolutions of the Federation Council and the State Duma of the Federal Assembly of the Russian Federation, under a petition from at least a fifth part of deputies (members) of the Federation Council and deputies of the State Duma, and also by decision of the Collegium of the Accounts Chamber.

Article 11. Regulations of the Accounts Chamber

Internal matters of operation of the Accounts Chamber, the division of functions among the auditors of the Accounts Chamber, the functions of and interaction between the structural units of the office thereof, the procedures of operation, preparing and implementing of all types and forms of control and other activities shall be determined by the Regulations of the Accounts Chamber to be approved by the Collegium thereof.

Article 12. Scope of Control Powers of the Accounts Chamber

The control powers of the Accounts Chamber shall extend to all state bodies (including offices thereof) and institutions of the Russian Federation; to federal extra-budgetary funds, state corporations and state companies (on the wording of Federal Law No. 437-FZ of 29.12.2010).

The control powers of the Accounts Chamber shall also extend to bodies of local self-government, enterprises, organizations, banks, insurance companies and other financial and credit institutions, unions, associations and other alliances thereof regardless of types and forms of ownership, provided that they receive, remit, use resources of the federal budget, use or manage the federal property, and enjoy tax, customs and other exemptions and privileges granted by federal law or federal bodies of state power.

The control powers of the Accounts Chamber shall extend to the activities of public associations, non-state funds, and other non-state non-commercial organizations to the extent of the receipt, remittance or use by them of the resources of the federal budget, use and management of the federal property, and also with regard to tax, customs or other exemptions and privileges granted thereto by the federal law or federal bodies of state power.

Article 13. Provision of Information in Response to Enquiries from the Accounts Chamber

All bodies of state power in the Russian Federation, bodies of local self-government, the Central Bank of the Russian Federation, institutions, enterprises, organizations regardless of the forms of ownership, and officials thereof shall be obliged to furnish the Accounts Chamber, in response to enquiries thereof, with information necessary for ensuring the activity of the Accounts Chamber.

In conducting inspections and audits, the Accounts Chamber shall receive from inspected institutions, organizations, enterprises, banks and other credit-and-financial agencies all necessary documentation and information on questions within its terms of reference.

On demand of the Accounts Chamber, the Central Bank of the Russian Federation, commercial banks and other credit and financial institutions shall be obliged to furnish the Accounts Chamber with necessary documentary evidence of operations and states of accounts of audited objects. Other enterprises, institutions and organizations shall be obliged to submit, on demand of the Accounts Chamber, certificates and copies of documents on operations and settlements therewith.

Refusal or avoidance by officials of the aforementioned bodies, organizations, enterprises and institutions of timely provision of necessary information or documentation demanded by the Accounts Chamber, as well as submission of false information shall entail responsibility in accordance with the legislation of the Russian Federation.

Article 14. Operational Control over the Execution of the Federal Budget

In the course of executing the federal budget, the Accounts Chamber shall exercise control of the fullness and promptitude of incomings, actual expenditure of budgetary allocations as against the legally approved indicators in the federal budget, reveal discrepancies and breaches, carry out analysis thereof, initiate proposals on elimination thereof.

The Accounts Chamber shall quarterly and in accordance with the established form submit to the Federal Assembly of the Russian Federation an operational report on the execution of the federal budget that shall contain actual data on the formation of income and effected disbursements as against the indicators for a preceding period, quarter which are approved by the federal law on federal budget for the current year.

The form of report shall be approved by the State Duma in agreement with the Federation Council.

To ensure timely collection and processing of information required for the preparation by the Accounts Chamber of a report on the execution of the federal budget, appropriate financial accounting shall be introduced in the Russian Federation that will be mandatory for all federal bodies of executive power, enterprises, organizations, and institutions. The decision on specific dates of introduction and forms of such accounting shall be taken by the Government of the Russian Federation on recommendation of the Accounts Chamber.

Operational control data shall be used when planning audits and checks.

Article 15. Audits and Checks

Comprehensive audits and specific checks shall be conducted at the location of inspected entities. The dates, volumes and methods of conducting thereof shall be determined by the Accounts Chamber.

In the course of audits and checks, the timeliness and completeness of settlement of mutual payments between the inspected entity and the federal budget shall be verified on the basis of documentary confirmation of the legality of production and business activity, authenticity of bookkeeping and financial accounting.

A report shall be prepared based on results of the audit or check, officers of the Accounts Chamber being personally responsible for the report to be accurate.

The Accounts Chamber shall report the results of audits and checks to the Federation Council and the State Duma, communicate them to the heads of relevant federal bodies of executive power, institutions, enterprises, organizations.

The Accounts Chamber shall report to the Federation Council and the State Duma of the damage caused to the state, an in case of the revealed breaches of the law which entail criminal responsibility, submit the relevant materials to law enforcement bodies.

In conducting checks and audits officers of the Accounts Chamber may not interfere with the operational activity of inspected entities, nor shall they disclose their conclusions before completing a check (audit) and before formally presenting of the results thereof in the form of an act (opinion).

Officers of the Accounts Chamber and enlisted specialists can use the data obtained in the course of checks and audits solely in fulfilling the works entrusted to them by the Accounts Chamber.

Article 16. Control over the Internal and External Debt of the Russian Federation and the Use of Credit Resources

The Accounts Chamber shall exercise control over:

• the management and servicing of the state internal and external debt of the Russian Federation;
• the legality, rationality and effectiveness of the use of foreign credits and loans received by the Government of the Russian Federation from foreign states and financial organizations;
• the effective placement of centralized financial resources extended on a pay back basis;
• the granting of state credits, and the granting of free resources to foreign states and international organizations.

Article 17. Control over Federal Extra-Budgetary Funds

The Accounts Chamber shall control over the formation and effective use of federal extra-budgetary funds and currency resources that are within the purview of the Russian Federation Government.

Article 18. Control over Receipts to the Federal Budget from Managing and Disposing of the State Property

The Accounts Chamber shall exercise control over receipts to the federal budget from:

• the disposing (including privatization, sale) of the state assets;
• the managing of the objects of federal property.

Article 19. Control over the Banking System

The Accounts Chamber shall exercise control over:

• the activity of the Central Bank of the Russian Federation, structural units thereof, other banks and credit and financial institutions with regard to servicing by them of the federal budget;
• the servicing by the Central Bank of the Russian Federation of the state debt of the Russian Federation.

The Accounts Chamber of the Russian Federation shall carry out audits of the financial and operational activities of the Central Bank of the Russian Federation, its structural units and institutions. The said audits are carried out pursuant to the decisions of the State Duma made only on the basis of proposals of the National Banking Board (part two is introduced by Federal Law No. 86-FZ of 10.07.2002).

Article 20. Expert Examinations and Opinions of the Accounts Chamber

The Accounts Chamber shall carry out expert examination and produce opinions on:
the draft federal budget, the validity of income and expenditure items thereof, the size of the state internal and external debt, and the federal budget deficit;
problems of budgetary and finance policy and on the improvement of the budgetary process in the Russian Federation;
drafts of legislative and other regulatory legal acts on budgetary and financial matters submitted for consideration of the State Duma;
drafts of international treaties of the Russian Federation which may entail legal consequences for the federal budget;
draft projects to be financed from the federal budget.

With regard to other matters within terms of reference thereof, the Accounts Chamber shall prepare and submit opinions or written replies on the basis of:

• enquiries from the President of the Russian Federation;
• instructions from the Federation Council or the State Duma formalized by appropriate resolutions;
• enquiries from committees and commissions of the Federation Council and the State Duma;
• enquiries from deputies (members) of the Federation Council and deputies of the State Duma;
• enquiries from the Government of the Russian Federation;
• enquiries from bodies of power of constituent entities of the Russian Federation.

The Collegium of the Accounts Chamber shall decide upon the consideration of an enquiry and producing of an opinion or refusing thereof. In the event of the refusal, the Chairman of the Accounts Chamber shall return the enquiry stating grounds for the refusal.

Opinions of the Accounts Chamber may not contain political appraisals of the decisions taken by the bodies of representative and executive power of the Russian Federation on the matters within its terms of reference.

Article 21. Analysis of the Results of Control Measures

The Accounts Chamber shall systematically analyze the results of control measures, sum up and analyze causes and consequences of the revealed discrepancies and breaches in the process of formation of revenues and disbursement of resources of the federal budget.

Based on the data obtained, the Accounts Chamber shall prepare and submit for consideration to the State Duma proposals on the improving of the current budgetary legislation and developing of the budgetary and financial system of the Russian Federation.

Article 22. Interaction of the Accounts Chamber with Other Control Bodies of the Russian Federation

The control bodies of the President and the Government of the Russian Federation, Federal Security Service of the Russian Federation, External Intelligence Service of the Russian Federation, law enforcement agencies, control bodies of constituent entities of the Russian Federation, the Central Bank of the Russian Federation and internal control and audit department thereof, Ministry of Finance of the Russian Federation and control and audit department thereof, Taxation Authorities and other state control bodies, bodies of intra-departmental control shall be obliged to render assistance to the Accounts Chamber in the activities thereof, provide the Accounts Chamber information on the results of checks and audits being conducted, in response to enquiries thereof (on the wording of Federal Laws No. 86-FZ of 30.06.2003, No. 58-FZ of 29.06.2004).

In carrying out control and inspection activity, the Accounts Chamber shall have the right within the terms of reference thereof to enlist in its measures state control bodies and representatives thereof, and to contract non-state audit services and individual specialists.

Article 23. Submissions of the Accounts Chamber

Based on the results of the executed control measures, the Accounts Chamber shall deliver to bodies of state power of the Russian Federation, the heads of inspected organizations, institutions and enterprises submissions for undertaking measures on the elimination of the revealed violations, compensation to the state for the damage done and taking legal steps against the officials in fault of violating legislation of the Russian Federation and of mismanagement.

Submission of the Accounts Chamber must be considered within the term stated in a given submission or, if the time period is not set, within twenty days from the date of the receipt thereof. The Accounts Chamber shall be promptly notified of decisions taken on the submission and measures to implement it.

The Accounts Chamber shall immediately pass on to law enforcement agencies the results of an inspection or audit if in the course of said inspection or audit it identified embezzlement of state monetary or material resources and other abuses.

Article 24. Orders of the Accounts Chamber

Should any breaches in business, financial, commercial or other activity at the inspected objects be revealed that cause direct damage to the state and, in this connection, need to be immediately eliminated, as well as in cases of deliberate or systematic non-observance of the procedure and dates for consideration of submissions of the Accounts Chamber, in cases of impeding to control measures, the Accounts Chamber shall have the right to issue mandatory orders to the management of the inspected enterprises, institutions and organizations.

Orders of the Accounts Chamber shall be signed by the Chairman or the Deputy Chairman of the Accounts Chamber.

Orders of the Accounts Chamber to heads of federal bodies of executive power, members of the Government of the Russian Federation and to heads of the executive power bodies of the constituent entities of the Russian Federation shall be approved by the Collegium of the Accounts Chamber and signed by the Chairman or the Deputy Chairman of the Accounts Chamber.

In the event of repeated non-compliance or improper compliance with orders of the Accounts Chamber, the Collegium of the Accounts Chamber can, as agreed with the State Duma, take a decision to suspend all types of financial payment and settlement operations on the accounts of the inspected enterprises, institutions and organizations.

An order can be cancelled or amended by the Collegium of the Accounts Chamber.

An order can be appealed in the court of justice.

Article 25. Special Opinions of Members of the Collegium of the Accounts Chamber

Reports on the results of checks and audits shall be submitted for consideration of the Collegium of the Accounts Chamber by the auditors in charge of the conduct thereof. Based on this consideration, the Collegium of the Accounts Chamber shall take a decision to be signed by a chairman of a session of the Collegium of the Accounts Chamber.

A member or a group of members of the Collegium of the Accounts Chamber who disagree with the decision thereof shall be entitled to submit within three days to the Chairman of the Accounts Chamber a special opinion which shall be attached to the decision of the Collegium of the Accounts Chamber and be subject to publication jointly with the decision.

It shall be a mandatory requirement that special opinions of members of the Collegium of the Accounts Chamber be communicated to the chambers of the Federal Assembly of the Russian Federation at the submission of materials of checks and audits. If a special opinion is presented by the Chairman or the Deputy Chairman of the Accounts Chamber, they shall be given the floor for co-report.

Article 26. Powers of Inspectors of the Accounts Chamber in Carrying out Audits and Checks

In performing their official duties of carrying out budgetary and financial control, inspectors of the Accounts Chamber shall have the right to:

• freely visit state bodies, organizations, institutions and enterprises, banks and other credit and financial institutions regardless of form of ownership, visit any military formations and units, enter any production, warehouse, trade and office premises, unless otherwise provided by the effective Russian Federation legislation;
• seal cash boxes, cash offices and office premises, warehouses and archives, and upon identification of falsifications, forgeries, embezzlement and abuses, to impound necessary documents, leaving a certificate of impoundment and copies or a list of impounded documents;
• Managers of inspected entities shall be obliged to create normal conditions for the work of inspectors of the Accounts Chamber who conduct a check or an audit, to place at their disposal necessary space, means of transport and communications, to provide inspectors with technical services and secretarial support.

Article 27. Duty to Comply with Requirements of Inspectors of the Accounts Chamber

Requirements of the Accounts Chamber inspectors related to the performance of duties thereof shall be binding for state bodies, enterprises, organizations, institutions irrespective of subordination and forms of ownership thereof.

Article 28. Responsibility of Inspectors of the Accounts Chamber

Inspectors of the Accounts Chamber shall be responsible in accordance with the legislation of the Russian Federation for authenticity of results of checks and audits conducted by them and submitted to state bodies or made public, and for disclosure of state or other secrets protected by law.

Chapter 4. FINAL PROVISIONS

Article 29. Safeguards of the Legal Status of Officers of the Accounts Chamber

The Chairman of the Accounts Chamber, the Deputy Chairman, and the auditors of the Accounts Chamber may not be detained, arrested or made criminally responsible without the consent of the chamber of the Federal Assembly of the Russian Federation that appointed them to the Accounts Chamber.

Criminal proceedings can be opened against the Chairman of the Accounts Chamber, the Deputy Chairman or the auditors of the Accounts Chamber only by the Chairman of the Investigative Committee of the Russian Federation (on the wording of Federal Laws No. 214-FZ of 24.07.2007, No. 404-FZ of 28.12.2010).

While performing his duties the inspector of the Accounts Chamber may not be made criminally responsible without the consent of the Collegium of the Accounts Chamber.
Pressing of officers of the Accounts Chamber in order to impede performance by them of their official duties or obtain a decision in one's favor, coercive actions, insults, slander or dissemination of corrupted information on performance by them of their official duties shall entail responsibility established by the Russian Federation law.

The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and the auditors of the Accounts Chamber shall enjoy safeguards of professional independence. They can be early released from their office by the decision of the chamber of the Federal Assembly of the Russian Federation that has appointed them, only in the event of (on the wording of Federal Laws No. 145-FZ of 01.12.2004, No. 43-FZ of 05.04.2010):

• a) a breach by them of the Russian Federation legislation or commission of abuses, if such a decision is voted for by a majority of the total number of members of the Federation Council or the State Duma respectively (on the wording of Federal Law No. 101-FZ of 14.08.2004);
• b) submission of a resignation request in person;
• c) recognition as incapable that has entered into force by a decision of court;
• d) attaining the age of 65 years;
• e) ceased to be in force – Federal Law No. 43-FZ of 05.04.2010.

The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber, the auditors of the Accounts Chamber can be early released from their office by the decision of the chamber of the Federal Assembly of the Russian Federation that has appointed them in case of forming of a chamber of new convocation of the Federal Assembly of the Russian Federation; herewith the decision on early termination of the powers of the Chairman, the Deputy Chairman, the auditors of the Accounts Chamber can be approved by the relevant chamber of the Federal Assembly of the Russian Federation not earlier than six months after the commencement of work of the state Duma of new convocation, if such a decision is voted for by a majority of the total number of members of the Federation Council or the State Duma, respectively (part six is introduced by Federal Law No. 43-FZ of 05.04.2010).

The decision on early termination of the powers of the Chairman, the Deputy Chairman, the auditors of the Accounts Chamber shall be documented in the resolution of the respective chamber of the Federal Assembly of the Russian Federation (part seven is introduced by Federal Law No. 43-FZ of 05.04.2010).

Activities of the Accounts Chamber cannot be suspended because of the dissolution of the State Duma.

Submissions on the dismissal from the office of the Chairman, the Deputy Chairman and the auditors of the Accounts Chamber are made to the relevant chambers of the Federal Assembly of the Russian Federation by the President of the Russian Federation (the part is introduced by Federal Law No. 145-FZ of 01.12.2004 on the wording of Federal Law No. 43-FZ of 05.04.2010).
Article 30. Resources for the Upkeep of the Accounts Chamber

Resources for the upkeep of the Accounts Chamber shall be provided in a separate item of the federal budget.

The Accounts Chamber controls the application of funds of federal budget basing on the decisions of the President of the Russian Federation, resolutions of the Federation Council and (or) resolutions of the State Duma of the Federal Assembly of the Russian Federation (part two is introduced by the Federal Law No. 190-FZ of 21.07.2007).

Resolutions of the Federation Council and (or) resolutions of the State Duma of the Federal Assembly of the Russian Federation of the control over the application by the Accounts Chamber of funds of federal budget allocated for the upkeep thereof are adopted on the initiative of not less than a fifth part of the total number of members of the Federation Council and (or) deputies of the State Duma (part three is introduced by the Federal Law No. 190-FZ of 21.07.2007).

Article 31. Material and Social Support of the Officers of the Accounts Chamber

The state shall take necessary measures to provide material and social support to the officers of the Accounts Chamber. Salaries of inspectors of the Accounts Chamber shall be set by twenty percent higher than the respective salaries of officers of the office of the Government of the Russian Federation. Salaries of other officers of the office of the Accounts Chamber shall be set at the level of the salaries of officers of the office of the Government of the Russian Federation.

Increments to the salaries of officers of the Accounts Chamber shall be set in accordance with the procedure and in amounts established for officers of the office of the Government of the Russian Federation.

The officers of the Accounts Chamber who have served in financial control bodies for more than 10 years shall be entitled to additional leave for ten calendar days, and for those who served for more than 15 years - for fifteen calendar days.

The monthly salary and increments thereto for the Chairman of the Accounts Chamber shall be set in the amount of the salary and increments thereto of the First Deputy Chairman of the Government of the Russian Federation.

The monthly salary and increments thereto for the Deputy Chairman of the Accounts Chamber shall be set in the amount of the salary and increments thereto of the Deputy Chairman of the Russian Federation Government.

The monthly salary and increments thereto for an auditor of the Accounts Chamber shall be set in the amount of the monthly salary and increments thereto of a federal minister.

The procedure of providing medical care, sanatorium and resort, everyday and transportation services established for officers of the office of the Russian Federation Government shall apply to officers of the Accounts Chamber.
Medical care and everyday services provided to the Chairman, the Deputy Chairman and auditors of the Accounts Chamber shall be set at the level of services for corresponding positions in the Russian Federation Government.

Article 32. International Contacts

The Accounts Chamber shall maintain contacts with accounts chambers and control agencies and bodies of parliamentary control of foreign states and international associations thereof, and conclude agreements on co-operation with them.

Article 33. Information on Activity of the Accounts Chamber

The Accounts Chamber shall regularly provide the mass media with information on its activity.

The Accounts Chamber shall publish a monthly bulletin.

The annual report on activity of the Accounts Chamber shall be submitted to the Federation Council and the State Duma and be subject to mandatory publication.

Materials on the results of checks related to state secrets shall be made available to the chambers of the Federal Assembly of the Russian Federation at closed sessions.

Article 34. Terms of Coming into Effect of the Present Federal Law

The present Federal Law comes into effect on the date of its official publication.
 
 

B. Yeltsin
President of the Russian Federation
Moscow, Kremlin
January 11, 1995
No. 4-FZ

(Federal Law No. 4-FZ of 11.01.1995 (statutory wording of 29.12.2010) “On the Accounts Chamber of the Russian Federation”)