The Accounts Chamber of the Russian Federation (hereinafter referred to as the Accounts Chamber) as the supreme independent body of external public audit (control) promotes the development of a public administration system with a view to implement national goals and objectives regarding strategic development.
The Accounts Chamber was established under Article 101 of the Constitution of the Russian Federation. The structure and rules of procedure of the Accounts Chamber are determined by Federal Law No. 41-FZ of April 5, 2013 “On the Accounts Chamber of the Russian Federation”. Federal Law of May 7, 2013 No. 77-FZ “On Parliamentary Control” establishes coordination procedures for the Federal Assembly of the Russian Federation and the Accounts Chamber within the framework of parliamentary control. Budgetary powers of the Accounts Chamber are also enshrined in the Budget Code of the Russian Federation.
The legislation of the Russian Federation on the mandate of the Accounts Chamber is based on international principles, in particular the Lima Declaration of Guidelines on Auditing Precepts (1977) and the Mexico Declaration on SAI Independence (2007). As a member of the International Organization of Supreme Audit Institutions (INTOSAI), the Accounts Chamber draws on international best practices; as 2019-2021 Chair of INTOSAI, and its 2022-2024 Vice-Chair, it plays a key role in introducing best practices and developing standards at the global level.
Under the Constitution of the Russian Federation, the Accounts Chamber monitors the execution of the state budget. The Accounts Chamber takes part in performing the parliamentary control function and thus promoting transparent use of budgetary funds. The Accounts Chamber encourages the development of internal audit of government agencies and of public control over the allocation of public funds, develops a “taxpayer's consciousness” by being open, and helps to make public authorities more oriented towards the public interest, as well as qualitatively supports citizens’ constitutional right to participate in the management of public affairs.
In order to perform its functions, the Accounts Chamber closely cooperates with the State Duma and the Federation Council of the Federal Assembly of the Russian Federation, with Russian law enforcement agencies as well as with civil society and public control entities.
The activities of the Accounts Chamber are aimed at the consolidation of joint efforts and resources with a view to effectively achieve the State's development key goals.
2018-2024 Development Strategy of the Accounts Chamber is based on the traditions and acquired expertise that provides the framework for its daily activities and identifies the priority development areas to implement new tasks.
Mission of the Accounts Chamber
To promote fair and responsible governance as a prerequisite for the sustainable development of the Russian society and for a decent life for the people.
Champion of Justice
The activities of the Accounts Chamber are aimed at ensuring that public funds are spent on the development of the society. The Accounts Chamber eliminates the possibility of abuse, misuse, and inefficient use of resources, thus contributing to the delivery of justice.
Guarantor of Transparency
The Accounts Chamber encourages the information openness of its work, provides accurate information on the real-life situation on the national level, promotes transparency of the public administration system, ensures the accountability of government authorities to the public, and their responsibility for the result.
The Accounts Chamber helps the authorities, state institutions, and public organizations to create a future-oriented vision of the national social and economic status and a comprehensive understanding of the failure risks in achieving Sustainable Development Goals.
Center of Expertise
As the center of expertise for the public authorities, the Accounts Chamber is the driver of system-wide development of advanced standards, methods, and technologies in public administration, audit, and control.
Human resources are the basis of the Accounts Chamber's expertise. The Accounts Chamber primarily focuses on developing the competence of its employees and creating appropriate working conditions to allow them to achieve their full potential.
Goals and Objectives
The strategic goal of the Accounts Chamber is to develop the capacity for achieving national goals by improving the public audit system in the Russian Federation.
How this goal is achieved is to be measured according to a set of the following indicators:
1. Strategic audit share in the portfolio of the Accounts Chamber;
2. Need for recommendations provided by the Accounts Chamber on the development governance and audit (control) system;
3. How the Accounts Chamber activities are seen by the society and the business community.
In order to achieve this goal, the Accounts Chamber focuses on the following key objectives:
1.To promote the development of a strategic vision for senior public officials by putting forward a comprehensive future-oriented picture of the national development trends and risks;
2. To assist in bringing more efficiency in public resource management by matching national goals, agency objectives, and strategic goal-setting documents with their resourcing, improving the methods of development, management and implementation of state programs and their efficiency evaluation through a transition to comprehensive public audit;
3. To strengthen the culture of publicity and openness in public decision-making processes; improving the accountability of authorities and encouraging personal responsibility of senior officials in government agencies and organizations to the public for the achievement of goals and objectives;
4. To develop legislative and institutional conditions that prevent abuse, as well as the environment of integrity by improving anti-corruption measures.
Priority Development Areas for Addressing Challenges
Objective 1. To promote the development of a strategic vision for senior public officials and public organizations by putting forward a comprehensive future-oriented picture of the national development trends and risks
1. Methodological development of strategic audit based on the analytical function.
2. To enhance in-house analytical skills and tools employing modern approaches to social and economic development modeling, applied project and program evaluation methods, predictive audit methods, and big data.
3. Independent monitoring of national goals indicators.
4. To create an expert cooperation space within the framework of the Accounts Chamber involving national and international research institutes, analytical agencies, and civil society organizations.
Objective 2. To assist in bringing more efficiency in public resource management by matching national goals, agency objectives, and strategic goal-setting documents with their resourcing, improving the methods of development, management and implementation of state programs and their efficiency evaluation through a transition to comprehensive public audit
1. To implement a risk-oriented approach in planning the Accounts Chamber activities, providing for indicators showing potentially high level of violations and ineffective management, and identifying cross-cutting topics to monitor systemic challenges in governance.
2. To consistently implement comprehensive audit approaches in expert and analytical activities with a view to provide a comprehensive overview of the work of government agencies and address coordination and interagency cooperation problems.
3. To develop and introduce the evaluation of strategic management system efficiency using exclusively the evidence-based approach and the modern analytical apparatus. To supplement methodological approaches with a systematic evaluation of the efficiency and long-term results and with the impact of the auditee’s activity on the final result. To develop and introduce programme and project evaluation standards and standards on analytical activity organization.
4. To promote cooperation with control and accounts chambers of the subjects and municipal entities of the Russian Federation, providing them with advisory and methodological assistance in strategic audit.
Objective 3. To strengthen the culture of publicity and openness in public decision-making processes; improving the accountability of authorities and encouraging personal responsibility of senior officials in government agencies and organizations to the public for the achievement of goals and objectives
1. To develop an open data standard for public authorities and organizations, partially state-owned companies, including unrestricted access to data collection and analysis techniques.
2. To continuously monitor transparency, veracity, integrity and quality of data within public information systems in order to assess financial, corruption, and other risks.
3. To attract more publicity to the Accounts Chamber activities; to publish the outcomes of the Account Chamber work in open informational sources so that they would be clear and simple for all target audiences.
4. To develop instruments with a view to facilitate open access to the Accounts Chamber data, including the use of open source and regular feedback from data users.
5.To support the development of monitoring and evaluation of personal indicators concerning the efficiency of public officials in government agencies, state companies, and state corporations, primarily in terms of achieving national goals and strategic objectives.
6. To develop parliamentary and civilian instruments of publicity, accountability, and expertise. To develop public control mechanisms.
Objective 4. To develop legislative and institutional conditions that prevent abuse, as well as the environment of integrity by improving anti-corruption measures
1. To improve the restriction and requirement system created with a view to fight corruption and improve the efficiency of mechanisms for preventing and resolving conflicts of interests.
2. To improve the information exchange with executive agencies, regulatory agencies, and law enforcement agencies in order to develop and implement new comprehensive anti-corruption instruments.
3. To promote the creation of a unified system in order to ensure the transparency of state anti-corruption policies, including the disclosure of information about persons convicted of abuse.
4. To support the culture of zero tolerance for corruption by adhering to the principles of independence, integrity, and accountability.
System-wide Development Areas for the Accounts Chamber Development
1. To develop the methodology of public audit.
1.1. To employ the risk-oriented approach in planning and implementing stages of monitoring and expert-analytical activities.
1.2. To encourage analytical innovations and applied methods to perform the public audit function.
2. To develop internal management, human resources structures, and foster the corporate culture within the Accounts Chamber.
2.1. To introduce the Accounts Chamber key performance indicators (KPI) system as an element of the management system and staff motivation system.
2.2. To introduce the methodology of process management, the continuous improvement, regular process efficiency monitoring; and to integrate strategic development objectives into the Accounts Chamber process system and organizational support.
2.3.To establish an internal knowledge management system to identify and share audit best practices.
2.4. To design models and profiles of Accounts Chamber staff competencies on the basis of its strategic priorities.
2.5. To introduce the practice of continuous training and professional development of employees in accordance with the adopted models and competency profiles.
2.6. To introduce a performance assessment system based on the competence model and accurate performance data.
3. To introduce and develop advanced IT in public audit.
3.1. Digital transformation of the Accounts Chamber’s operations includes:
- digital infrastructure to support audit and analytical activities;
- remote audit methods;
- eedback procedures and mechanisms for the public and information consumers on the basis of IT infrastructure.
3.2. To advance the digital transformation of the public administration system through:
— Performance audits and strategic audits of state information systems and state data processing systems;
— Recommendations on public administration digitization, state information system development, introduction of analytical systems and data-based decision-making process support.
Strategy Implementation Mechanisms
The Strategy objectives shall be fulfilled in the project management format. The Strategy project program shall be defined based on the above-mentioned development areas of the Accounts Chamber that shall ensure efficient technological harmonization of projects, resources and implementation timeframes.
The Strategy project program is to be coordinated in a centralized manner in order to ensure comprehensive monitoring of project implementation and decision coherence within the program.
A key principle of the Strategy implementation is an active engagement of the staff in achieving the Strategy objectives in order to consistently introduce the Strategy projects and practices into the daily work and seek regular feedback.