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 Accounts Chamber is operating on the basis of the single system of control over the federal budget.

It implies a continuous three-year cycle of controlling the execution of each fiscal year over several consecutive stages:

• preliminary control of the next year's draft project;

• current control in course of execution of the current year's budget;

• complex documentary inspection of the budget executed in the preceding year.

Thus in course of each calendar year the Accounts Chamber works simultaneously with budgets of three years, whilst the budget of each fiscal year is in one of the stages of the three-year cycle.

The methodological principles of organizing expert examination and analysis are determined by audit units of the Accounts Chamber.