The Accounts Chamber of the Russian Federation – the subject of state financial control. The role in the budget process. Student: Dukharev A.N. Group 49FT. - презентация

1 The Accounts Chamber of the Russian Federation – the subject of state financial control. The role in the budget process. Student: Dukharev A.N. Group 49FT Argument Consultant Titova Language Consultant V.G. Kozlovskaya

2 Plan Introduction General provisions of the Accounts Chamber Accounts Chamber as the subject of external state financial control The role in the budget process Conclusion

3 Introduction Financial control is a basic component for strengthening of statehood, security and prestige of Russia. More urgent issue become rational spending of money, control and management of the budget process.

4 General provisions of the Accounts Chamber The Chamber was formed in 11 of January 1995 Effectuates its activity according to the Constitution of the Russian Federation (Articles ), the Federal Law 4 FZ and other normative acts of the Russian Federation. Consists Chairman, Deputy Chairman, 12 Auditors, Collegium of the Accounts Chamber and personel.

5 Accounts Chamber as the subject of external state financial control Objectives: control over the execution of the federal budget to determine the effectiveness and expediency of disbursement of state funds to carry out financial examination of draft federal laws to control over the legality and timely movement of resources to evaluate the validity of income and expenditure items of draft federal budgets and federal extra-budgetary funds External Audit refers to audit carried out by a body that is external to, and independent of, the organisation being audited

6 The role in the budget process preliminary control of the next year budget operational control in the execution of the budget this year follow-up control spendings of budget

7 Conclusion the Accounts Chamber does a lot of functions and duties Important to constantly develop the legislative framework and complete system of audit standards.

8 The Accounts Chamber of Russia – the subject of state financial control. The role in the budget process Student: Dukharev A.N. Group 49FT Argument Consultant Titova Language Consultant V.G. Kozlovskaya