I-Akhawunti Chamber of the Russian Federation: umsebenzi, usihlalo, igunya

I-Akhawunti Chamber of the Russian Federation i isakhiwo esisigxina. Yena ingxelo kwiNdlu yoWiso-Federal. Umsebenzi we Audit seSigqeba ezijolise ukomeleza kweliso le-FS kuba ngexesha ukuphumeza mali (nengeniso consumable iinxalenye) kunye zimali zongezelelweyo kubume, umthamo, oko kufunwa ngumbumbi.

ulwazi zembali

kwigumbi kwase kwasekwa phantsi uPetros Kuqala Chamber of yeBhodi. Yaye yasekwa ngo-1718 Chambers-ibhodi olawula irhafu karhulumente kweliso amanye amacandelo ezoqoqosho lizwe. Ngaphambi kokuba ekusungulweni kwayo ebuncwaneni ookumkani yangaphambili baba ngumbhodamo epheleleyo. Ideologist noMdali i Chambers-ibhodi ingqalelo Pet Aksenov. Yaba nguye lowo kuqala kuqaliswa ngo-1719, ezisetyenziswa iphepha ongenayo. Weekly Peter Aksenov bafaka ingxelo yokuhamba kwemali iingxelo abesiza bar. Nangaphambili, wenza iintlobo of accounting.

Ngowe-1811 waba waqalisa intsika State Comptroller. Wawuqala de-1918 yaye emva koko bayeka. Endaweni yoko, ukuba uMenzi Central Control Board. NgoJulayi 1918 yena aguqulwa. Ukusuka kule ndawo waqalisa yaBantu Commissariat for Ulawulo State of the RSFSR. Ngowe-1920 enye lenguqulelo wathatha indawo. Commissariat uguqulwa Rabkrin. Ngowe-1934 uyekwa. imisebenzi kuhlolwa batshintshelwa KSK USSR ogunyazisiweyo. Noko ke, ngo-1940 i-Commissariat wabuyiselwa. Kamva, waba eyaziwa ngokuba Ministry of State Control, leyo aguqulwe 1957 kwiKomishoni phantsi USSR iBhunga labaPhathiswa. Ngowe-1991, ubunkokeli eli lizwe obumiselweyo umhloli karhulumente oyintloko RSFSR. Ngowe-1993, ngokusekelwe kwi siseko Russian Audit Chamber kwasekwa. Ukususela ngoko waqalisa ukwenza iiyunithi zemimandla, ukususela 1997 - umzi, yaye ukususela 2006 - kwisithili.

iimpawu ngokubanzi

Xa umsebenzi wayo, i-Control kunye yoPhicotho Chamber of the Russian Federation ukhokelwa amalungiselelo omgaqo-siseko woMthetho Federal № 4 ukusuka 01.11.1995, lo, kunye neminye imiqathango. Ekuphumezeni imisebenzi yayo, isakhiwo unalo ukuzimela ethile. I-Akhawunti Chamber of the Russian Federation lisebenza njengeziko osemthethweni, kukho itywina kunye nomfanekiso lesambatho yelizwe iingalo kunye negama layo. Le umzimba ibekwe eMoscow.

Imisebenzi Audit seSigqeba

Eyona misebenzi iphambili yale sakhiwo zezi:

1. Organisation kunye nokongamela ulawulo ukuphunyezwa kwangethuba inkcitho kunye nengeniso icala mali kunye nemali extra-mali ukulungiselela injongo eyenzelwe yona, ubungakanani kunye nesakhiwo.
2. Ukuhlola ukusebenza nokufaneleka iindleko mali yase kanye nokusetyenziswa kwempahla karhulumente.
3. Ukwenza iiprojekthi ngenkuthalo ngenxa mali yemimiselo federal, amaxwebhu asemthethweni ezisemagunyeni karhulumente, ezibonelela iindleko ndizifihle kwiimali zikarhulumente okanye abe nempembelelo ukulungiswa kwaye kuqaliswa le mali.
4. Uvavanyo nengqiqo kwenkcitho kunye yengeniso izinto.
5. Uhlalutyo watyhila ukutenxa kule yokusebenza mali karhulumente kunye nemali extrabudgetary, ukuba baphuhlise iziphakamiso ukujongana nazo nokuphucula iinkqubo zemali.
6. Supervision phezu semthethweni kunye ukufaneleka intshukumo imali kwibhanki central eligunyazisiweyo amaziko zebhanki kunye namanye amaziko ngetyala.
7. ukumelwa rhoqo le Federation zeBhunga kunye State Duma malunga inkqubo ukuphunyezwa kwe-mali kunye neziphumo imisebenzi yophicotho-zincwadi.

Sebenza le sakhiwo isekelwe phezu kwale mithetho-siseko yokungafihli nto, ukungathathi icala, inkululeko kunye semthethweni.

isakhiwo

Njengenxalenye yale umzimba usihlalo langoku, isekela lakhe, abaphicothi kunye nabanye abasebenzi izixhobo bokwakha. Ubume kunye nokuqeshwa kwabasebenzi eyamkelwe College ngesiphakamiso eliphezulu igosa kwi-sikhokelo yoMgaqo-mali eyabelwa i-Institute for umxholo. USihlalo Russian Audit Chamber uya kuqeshwa ukuba post yakhe nguRhulumente Duma kwi kwiminyaka emi-6. Isisombululo ehambelana yamkelwa yivoti yesininzi. Umviwa ukuba kwisikhundla ummi uyakwazi ukuthetha Russian, ngubani unezinga eyunivesithi kunye namava omsebenzi kwinkalo yolawulo loluntu, kunye kweliso nemeko yoqoqosho. USihlalo Russian Audit Chamber isenokungabi isalamane nguMongameli kunye intloko ulawulo lwakhe, usihlalo we Federation yeBhunga, uRhulumente kunye kaRhulumente Duma, ngokunjalo nani, ilanga kunye COP.

imisebenzi esemthethweni

UMongameli we Chamber:

1. Ekhokela umsebenzi lomzimba kwaye uzihlele kuyo ngokungqinelana nemimiselo evunyiweyo.
2. Oku kunye uSekela ingxelo ngemisebenzi Federation zeBhunga kunye State Duma.
3. Uthetha egameni kwiGumbi amalungu kwamandla karhulumente kunye nakwamanye amazwe.

Igosa liya kuba nelungelo ukuba akhuphe imiyalelo kunye nemiyalelo ukwenza ukuqesha kunye ukugxothwa kwabasebenzi isixhobo, ukuqukumbela izivumelwano noqoqosho kunye nezinye. Kule meko emiselwe ngumthetho, uSihlalo banakho ukuya kwintlanganiso weZindlu zombini zePalamente, iikhomishini zabo kunye neekomiti kwiintlanganiso kaRhulumente kunye Elawulayo yayo. Igosa akufunekanga ibe ibamba likaRhulumente Duma. Oku akuvumelekanga ubulungu kurhulumente. Ukongeza, ukuba akuvumelekanga ekwenzeni ezinye izinto kuhlawulwa, ngaphandle zenzululwazi, ubugcisa nokufundisa.

isekela

Uya kutyunjwa liBhunga Federation iminyaka 6. Le umthetho ehambelana savunywa sisininzi inani elipheleleyo lamalungu ebhodi. USekela Sihlalo joint venture inokuba ngummi Russian kunye emfundo ephakamileyo kunye namava ezezimali, ezoqoqosho, ulawulo loluntu kunye nolawulo karhulumente. IGosa kungenzeka ukuba enozalwano bantu balandelayo:

1. ngumongameli Russian intloko zolawulo lwakhe.
2. USihlalo Duma kunye neBhunga Federation.
3. Umtshutshisi Jikelele.
4. UMongameli we-COP, nina ilanga, kwakunye norhulumente.

uxanduva lwabo enye uya kuthi, ngokungqinelana nemimiselo. Xa engekho usihlalo joint venture, ukwenza imisebenzi yakhe, seSigqeba na phesheya kwaye kumaqumrhu ngamandla karhulumente Russian. Isekela uya kuba nelungelo ukuya kwiintlanganiso kaRhulumente Koti kunye neBhunga Federation, ayo kunye neekomiti, kwakunye norhulumente kunye Elawulayo yayo. Official akuvumelekanga ukuba usekela, ukwenza neminye imisebenzi kuhlawulwa, ngaphandle bokuyila, uphando kunye nokufundisa. Ayivumelekanga ubulungu bakhe kurhulumente.

ngabaphicothi

I-Akhawunti Chamber of the Russian Federation iquka kuzo amagosa alo kokwakhiwa eyongamela kwiindawo ezithile yomsebenzi yomzimba. Aquka iqela iseti entsonkothileyo okanye elithile izinto kwenkcitho kunye mali ezingenayo. Umxholo ethile okhokelwa omnye okanye ngenye nomphicothi-zincwadi eyenza imisebenzi ye RF Audit Chamber Collegium wayezimisele. Njengoko abaviwa izithuba unako ukukhonza abemi Russia, abo imfundo kunye nomsebenzi ephakamileyo namava isigaba kweliso karhulumente, uqoqosho kunye umgaqo wolawulo-mali. 1/4 ngabaphicothi ukuze imfundo ephakamileyo uze ufumane inkangeleko eyahlukileyo.

Ingakumbi uluhlu karhulumente

I Duma State kunye neBhunga Federation angatyumba abaphicothi-6 amathandathu eminyaka. izigqibo ezifanelekileyo zithathwa yi sisininzi inani elipheleleyo lamalungu (MPS). Kwimeko apho isithuba esingenamntu umphicothi kufuneka kuhlalwe kwisithuba seenyanga ezimbini. Abasebenzi phakathi kobuchule kujingajinga zivumelekile ukuba zizenzele izigqibo ngemiba ephathelele kumbutho iindawo zomsebenzi, ephethwe ngabo. Auditors banoxanduva ukusebenza engafanelekanga okanye ukusilela ukwenza imisebenzi yabo. Abasebenzi banalo ilungelo lokuba nenxaxheba kwiintlanganiso likaRhulumente Koti kunye neBhunga Federation, ayo kunye neekomiti, neeplanga yesigqeba federal kunye neminye imibutho karhulumente. Auditors ayengavumelekanga ukuba enze namnye omnye umsebenzi owabhatalayo; ngaphandle zenzululwazi, ubugcisa kunye zokufundisa.

ibhodi

It yakheke ukuba baqwalasele imicimbi ephathelele intlangano kunye nesicwangciso umzimba, ukuyilwa iingxelo zeendaba kunye neengxelo zithunyelwe kuRhulumente Koti kunye neBhunga Federation. Kwakhona iBhodi ugcina indlela apho ulawulo luyasetyenziswa. I-Akhawunti Chamber of the Russian Federation isebenza ngokungqinelana nemimiselo mimiselo. Kwakhona lowu i College. Oku kuquka langoku uMongameli seSigqeba, amasekela abaphicothi-zincwadi. IBhodi uvume lweenkalo zemixholo zomsebenzi, ikhokelwa ngu abasebenzi.

izixhobo zokufundisa

Oku kuquka abahloli kunye namanye amalungu abasebenzi. Eyokuqala ithatha indawo umbutho kunye nokubulawa ngokocwaningo ngqo phakathi kobuchule joint venture. Iimfanelo, imisebenzi kunye namalungelo abasebenzi yunithi, iimeko zabo zokusebenza zicwangciswa mthetho federal, TC kunye nezinye izenzo emisiweyo.

Amagunya Russian Audit Chamber

Iinkalo eziphambili umsebenzi umzimba esekwe imithetho yase nemimiselo. ulawulo lwemali le-Russian Audit Chamber kuquka zophicotho kunye nohlolo weendawo. Kulo mzekelo, isakhiwo ekuthethwa alinalungelo ukuba aphazamise kumsebenzi ngqo amaziko kweliso. Malunga neziphumo imisebenzi zeGunya ziya kwazisa uRhulumente Koti kunye neBhunga Federation.

Amagunya Russian Audit Chamber engena ulwalathiso imimiselo loLawulo kweliso iziko kwimeko ukunyhashwa ekwenziweni kwezoqoqosho kunye neminye imisebenzi ezibangela umonakalo iimfuno lizwe efuna tikhoma. Kwimeko ukusilela okanye yokusebenza engafanelekanga lobume zokusuphavayiza bezingawisa izohlwayo ezifunyenweyo imiyalelo. Ngokukodwa, xa Ngokuququzelela State Duma of the Russian Federation Audit Chamber freeze yonke imicimbi engekenziwa ngowe-akhawunti zebhanki.

etshisa ibunzi

Xa inkqubo amaziko zohlahlo rhoqo ziyenzeka uhlolo of Accounts kwi Chamber of the Russian Federation. Ulawulo lwezi nkampani umbuzo othi: ingaba umzimba ukwenza uphicotho kwiindawo ezinganxulumananga ukuba inkcitho-mali karhulumente, ukusetyenziswa kwepropati kulawulo lwezoqoqosho, esi isicelo amasiko / breaks irhafu kunye nezibonelelo? Le mimiselo zangoku ngokucacileyo eqingqiweyo ngemisebenzi eya kuthi isonjululwe Akhawunti ye Chamber of the Russian Federation. Bathi nje ukuba yongamele ukuphunyezwa inkcitho kunye nengeniso icala mali. Chamber of amandla ayikwazi phindi imisebenzi kwezinye izigqeba kwamandla karhulumente kuchaphazela umsebenzi oqhubekekayo yequmrhu kwezoqoqosho.

Esi sigqibo axhaswe malungiselelo alandelayo. Xa Icandelo 5, Art. 101 loMgaqo-siseko umisela ukuba uDuma kaRhulumente kunye neBhunga Federation wabumba Chamber of Accounts ukuze kuqinisekiswe ulawulo lohlahlo lwabiwo-mali federal. Oku kubonakala kwaye kucacisiwe Art. 2 FZ inombolo 4. Ukususela norm kufuneka ukuba iinjongo kwiGumbi indawo yomsebenzi yolawulo kunye uphicotho enxulumene ukuphunyezwa kohlahlo lwabiwo-mali kunye nemali extra-mali. Ngokutsho Art. 245 BC, ukuphunyezwa kwe kwicala ingeniso ka aphawula:

1. Ukudluliselwa Iholo kwi-akhawunti mali eyodwa.
2. Ukusasazwa iirhafu ekwabelwana ngokungqinelana nesicwangciso sezimali ezivunyiweyo.
3. Ukubuyisa imali abadlali egqithisileyo.
4. Ingxelo iingeniso mali karhulumente kunye neengxelo zengeniso ngokungqinelana kunye nodidi yamkelwe.

Oku kulandela ukusuka ngentla ukuba imibuzo yemisebenzi yoqoqosho ekhoyo lweshishini uqhutywe kwi-sikhokelo amandla civil akuthethi zinxulumene ngokubulawa impahla nesicwangciso sezimali. Ngokukodwa, sithetha malunga nokugqitywa kweemvumelwano, iintengiselwano ezinxulumene xa kuchithwa impahla, ekwenzeni izigqibo malunga nokuthatha inxaxheba amaqumrhu asemthethweni njalo-njalo. Ngoko ke, lo kwigumbi uvavanyo mayaziwe ezisemthethweni kuphela kangangoko ulawulo kunye nokusetyenziswa kwempahla karhulumente, le mali federal okanye ukusetyenziswa zerhafu. Kwezinye iimeko, uhlaziyo bekuya kuba ngokuchasene neenjongo lusekiwe.

isiphelo

I-Accounting Chamber isebenza imizimba zokusuphavayiza ephambili kweli lizwe. Isebenza kuphela kwemisebenzi ezibalulekileyo eziphathelele ekuqhutyweni lwabiwo-mali. Kulo mba, umsimelelo yeNdlu neemfuno ezizodwa. Umzimba kufuneka basebenze kuphela ngabasebenzi abaqeqeshiweyo kakhulu ukuqonda ngokucacileyo imisebenzi neemfanelo zabo. Kungenxa yoko le nto inkqubo ukubunjwa Accounts kwi Chamber of the State Koti kunye neBhunga Federation ubandakanyekile. Nangona umzimba ezimeleyo, oko ingxelo Federation kwiBhunga kunye nendlu esezantsi kwepalamente. imithwalo yakhe iquka ukulungiswa ingxelo ngemisebenzi yabo ze ulingenise kwi-izakhiwo eziphezulu.