I-Akhawunti ye-Chamber WaseRussia: umsebenzi, usihlalo, igunya

I-Akhawunti ye-Chamber WaseRussia isakhiwo unomphela. Uyabika kuSigungu Federal. Umsebenzi we Audit Chamber kuthambekele ukuqinisa kokuqondisa FS ngoba ngesikhathi esifanele ekusebenziseni isabelomali (okungaphezulu futhi nokwenza imali izingxenye consumable) futhi sinemali eyengeziwe isakhiwo, ivolumu, injongo ethile.

Imininingwane zomlando

Prototype ekamelweni kwamiswa ngaphansi uPetru Chamber Okokuqala weBhodi. Yaqalwa ngonyaka ka 1718 Izingxoxo-ibhodi ophethe intela kahulumeni futhi uqondiswa ezinye imikhakha yezomnotho zwe. Ngaphambi yaqala ngo yengcebo amakhosi wangaphambilini Sasiyingcolisa ephelele. Ideologist futhi uMdali Izingxoxo-ibhodi kubhekwe Petr Aksenov. Nguye yethulwa ngo 1719, okudlekayo ishidi engenayo. Masonto onke uPetru Aksenov bafaka umbiko kwemali imibiko elafika bar. Stern, wenza izinhlobo ezimali.

Ngo 1811 yena laqanjwa okuthunyelwe we Comptroller State. Lo mbuso waqhubeka ubusa kuze 1918 futhi ngemva kwalokho wayeka. Kunalokho, kwakheka Central Control Board. Ngo-July 1918 yena sashintshwa. Kusukela leli phuzu isiqale Yabantu Commissariat seMbuso Ukulawula RSFSR. Ngo-1920 omunye kabusha zenzeka. Commissariat siguqulelwa Rabkrin. Ngo-1934 uyekwa. ukuhlolwa imisebenzi bayiswa ogunyaziwe KSK USSR. Nokho, ngo-1940 i-Commissariat kwabuyiselwa. Ngemva kwalokho, esabe sesaziwa ngokuthi i-Ministry of State Control, okuyinto sashintshwa Ngo-1957 Commission ngaphansi eU.SSR Council of Ministers. Ngo-1991, ubuholi wezwe kusungulwa abakhulu isimo umhloli we RSFSR. Ngo-1993, ngesisekelo soMthethosisekelo Russian Audit Chamber kwamiswa. Kusukela ngaleso sikhathi ngaqala ukwakha amayunithi zesifunda, kusukela ngo-1997 - edolobheni, futhi kusukela 2006 - esifundeni.

izici Jikelele

Emsebenzini yayo, le neKwakha Audit Chamber of the Russian Federation luqondiswe komthethosisekelo zoMthetho Federal № 4 kusukela 01.11.1995, lo, kanye nezinye iziqondiso. Ekwetfulweni imisebenzi yayo, isakhiwo has a ukuzimela ezithile. I-Akhawunti ye-Chamber WaseRussia ukhonza njengenkolo esemthethweni, has a uphawu nge umfanekiso elingenamikhono wezwe izikhali futhi igama layo. Lokhu umzimba itholakala eMoscow.

Imisebenzi Lokucwaninga Amabhuku Chamber

Imisebenzi esemqoka yalolu isakhiwo yilezi:

1. Inhlangano nokuphathwa kokwengamela ukuqaliswa ngesikhathi esifanele ngezindleko ezihilelekile okungaphezulu futhi nokwenza imali ohlangothini isabelomali kanye nezimali extra-esabelweni sezimali ngenhloso yabo ehlosiwe, ubungako kanye nesakhiwo.
2. Ukuhlola ukusebenza kanye nokufaneleka zokuqoqa izimali yombuso kanye nokusetshenziswa kwempahla isimo.
3. Buciko zezimali ngenxa ukukhuthala amaphrojekthi yeziqondiso federal, amadokhumenti wezomthetho zikahulumeni, okuyinto ukuhlinzekela Bazikhokhela kusuka izimali zikahulumeni noma ezithinta on the ukulungiselela nasekubulaleni isabelomali.
4. Kuhlola nengqondo kwezindleko nemali izinto.
5. Uhlaziyo wembula ngeziphambeko kusukela ukusebenza kwesabelomali isimo kanye nezimali extrabudgetary, ukuthuthukisa iziphakamiso ukubhekana nabo futhi sithuthukise izinqubo zezimali.
6. Ukugada phezu semthethweni kanye Ukwenza ukunyakaza izimali ebhange central ogunyaziwe amabhange nezinye izikhungo credit.
7. ukumelwa njalo Federation Council kanye State Duma mayelana nenqubo ukuqaliswa isabelomali futhi imiphumela imisebenzi kwamabhuku.

Sebenza lesi sakhiwo kusekelwe izimiso ngale, umnqopho, ukuzimela futhi semthethweni.

isakhiwo

Njengengxenye ye-umzimba ungusihlalo samanje, iPhini lakhe, abacubunguli mabhuku kanye nezinye izisebenzi ukwakha kulandzelana nekuhlunga tinsita. Sakhiwo Staffing evunywe College ngesiphakamiso sokuba aphakeme olusemthethweni ngo kohlaka izimali ezibekelwe Institute for okuqukethwe. Usihlalo Russian Audit Chamber esiyakuqokwa kuposi sakhe ngasensikeni Duma State iminyaka 6. Ukulungiswa elihambisana kwavunyelwana ngevoti leningi. A ikhandidethi isikhundla sokuba isakhamuzi angakhuluma Russian, onendlu zaseyunivesithi nokuhlangenwe nakho komsebenzi ensimini yokuphathwa komphakathi, kanye nesimo kokuqondisa emnothweni. Usihlalo Russian Audit Chamber ayinakuba isihlobo likamongameli futhi inhloko kokubusa kwayo, usihlalo we-Federation Council, uHulumeni State Duma kanye nani, ilanga kanye COP.

imisebenzi esemthethweni

UMongameli we Chamber:

1. Eqondisa umsebenzi umzimba bese uhlela ke ngokuhambisana nemithethonqubo sivunyiwe.
2. Kuyinto kanye Isekela ibika imisebenzi Federation Council kanye State Duma.
3. Ukhuluma egameni Chamber kwezitho kwamandla wombuso kanye phesheya.

Isikhulu liyoba nelungelo ukukhipha umyalezo futhi oda lokufeza nokuqashwa nokuxoshwa kwabasebenzi zedivayisi, ukwenza izivumelwano kwezomnotho kanye nezinye. Emacaleni angu-esungulwe ngumthetho, Usihlalo angase aye emihlanganweni zombili iziNdlu zePhalamende, ikhomishini yabo kanye namakomidi emihlanganweni uHulumeni KaHulumeni yayo. Isikhulu ayinakuba oyiphini Duma State. Akuvunyelwe ubulungu kuhulumeni. Ngaphezu kwalokho, banqatshelwe enza neminye imisebenzi ikhokhwe, ngaphandle yesayensi, okudala nokufundisa.

iphini

Uyakubizwa aqokwe Federation Council iminyaka 6. Isinqumo elihambisana sivunyiwe yiningi lonke inani amalungu ebhodi. Isekela Usihlalo ubambisane kungenzeka isakhamuzi Russian nge imfundo ephakeme kanye nesipiliyoni ezezimali, ezomnotho, okungamele ukuphathwa komphakathi kanye nokulawula isimo. Officer bangase bangabi nakho nokuzwelana bantu abalandelayo:

1. umongameli Russian nenhloko nohulumeni wakhe.
2. Usihlalo Duma kanye Federation Council.
3. Umshushisi Jikelele.
4. UMongameli we-COP, nina ilanga, kanye uhulumeni.

imithwalo yabo enye kufanele, ngokuhambisana nemithethonqubo. Uma engekho usihlalo kuwumsebenzi ohlanganyelwayo, afeze imisebenzi yakhe, iChamber kuyinto phesheya futhi ngesiRashiya isimo amandla emizimbeni. Iphini elisebenza uzakuba nelungelo khona emihlanganweni State Duma kanye Federation Council, ikhomishini yayo futhi amakomiti, kanye uhulumeni kanye KaHulumeni yayo. Esemthethweni akuvunyelwe kusukela ekubeni iphini, ukuze afeze neminye imisebenzi ikhokhwe, ngaphandle yokudala, ucwaningo nokufundisa. Akuvunyelwe ubulungu bakhe kuhulumeni.

bamabhuku

I-Akhawunti ye-Chamber WaseRussia kuhlanganisa e ngezithako zawo, izikhulu ezengamele phezu ezindaweni ezithile umsebenzi umzimba. Bona ahlanganise iqembu isethi eziyinkimbinkimbi noma eqondile izinto kwezindleko nebhajethi izimali. Okuqukethwe ethize eliholwa elilodwa noma kwenye isiqondiso mabhuku lapho nokobana nemisebenzi RF Audit Chamber Collegium kunqunywa. Njengoba abafundela okuthunyelwe kungaba ukukhonza izakhamuzi zaseRussia, abanale imfundo ephakeme nomsebenzi isipiliyoni emkhakheni lokugada isimo, emnothweni kanye komgomo wokuboleka amabhange ngezimali. 1/4 bamabhuku angase abe nemfundo ephakeme ukuzwa iphrofayela ezahlukene.

Ngokucacile kumiswa isimo

UMbuso Duma kanye Federation oPhethe lingaqoka bamabhuku iminyaka engu-6 eziyisithupha. izinqumo ezifanele ezithathwe iningi inani lamalunga lize (amalungu ePhalamende). Endabeni iposi singenamuntu komcwaningi wamabhuku kumelwe abe matasa phakathi kwezinyanga ezimbili. Abasebenzi ngaphansi kwekhono Sway khulula ukunquma izindaba eziphathelene nenhlangano izindawo umsebenzi, eliholwa kubo. Mabhuku banesibopho ukusebenza okungafanele noma ukwehluleka ukwenza imisebenzi yabo. Abasebenzi banelungelo lokuhlanganyela emihlanganweni we State Duma kanye Federation Council, ikhomishini yayo kanye namakomidi, amapulangwe esiphezulu sikahulumeni kanye nezinye zikahulumeni. Mabhuku babengavunyelwe enze noma yimuphi omunye umsebenzi oholelayo, ngaphandle yesayensi, zokudala futhi Pedagogical.

ibhodi

Kumiswa It is ukuze adingide izindaba eziphathelene nenhlangano nokuhlela yomzimba, ukwakheka imibiko izindaba nemibiko ithunyelwa State Duma kanye Federation Council. Ibhodi futhi igcina ngokulandelana ukulawula asetjenziswako. I-Akhawunti ye-Chamber WaseRussia usebenza ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa iziqondiso. Waphinde wathi College. Kuhlanganisa uMongameli samanje Chamber, iPhini bamabhuku. IBhodi ungavuma sokumumethweko yomsebenzi, eholwa abasebenzi.

ama-apharathasi

Kuhlanganisa kwabahloli kanye namanye amalungu abasebenzi. Eyokuqala senzeka ngqo inhlangano nasekubulaleni ukubalwa kwezimali ngaphansi kwekhono le ubambisane. Imisebenzi, imithwalo namalungelo abasebenzi iyunithi, ngezimo ezimbi abasebenza kuzo asethwe kumthetho federal, TC nezinye izenzo normative.

Amandla Russian Audit Chamber

izindawo ezibalulekile zomsebenzi we umgwamanda osungulwe imithetho yombuso kanye neziqondiso. isilawuli lwezezimali we Russian Audit Chamber kuhlanganisa audit ukuhlolwa thematic. Kulokhu, isakhiwo embuzweni asikufanele aphazamise umsebenzi oqondile kwezinhlangano abaqondiswa. Ngemiphumela imisebenzi zesigungu seziPhathimandla wazise State Duma kanye Federation Council.

Amandla Russian Audit Chamber ingena isiqondiso iziqondiso Administration abaqondiswa isikhungo esimweni ukwephulwa ekwenzeni izinto ezimayelana nomnotho kanye nezinye ezibangela umonakalo etindzabeni yezwe futhi ezidinga ukuzibamba. Endabeni ka ukwehluleka noma ukusebenza engafanele isakhiwo asimeme kungenzeka ukuthi abeke unswinyo wathola iziyalezo. Ikakhulukazi, ubambisene State Duma we Russian Federation Audit Chamber freeze konke ukusetshenziswa on-akhawunti asebhange.

nezindaba inkani

Ngo inqubo ezikhungweni kwesabelomali njalo ezenzeka ukuhlolwa-Akhawunti Chamber of the Russian Federation. Abaphathi yalezi zinkampani kuphakama umbuzo: ingabe indikimba lokufeza ukubalwa kwezimali ezindaweni akuhlobene bachitha izimali zomphakathi, ukusetshenziswa kwempahla Ukuphathwa kwezomnotho, isicelo wamasiko / zentela kanye nezinzuzo? Imithethonqubo zamanje icaciswe isethi imisebenzi ingaxazululwa ngokuthi ama-Akhawunti Chamber of the Russian Federation. Basitshela kuphela ukuba engamele ukubulawa kwabo ukusetshenziswa kwezimali kanye ngenzuzo ohlangothini isabelomali. Chamber of amandla akufanele liphinde kabili imisebenzi yezinye izitho kahle kwemandla embuso futhi kuthinte umsebenzi okuqhubekayo inhlangano kwezomnotho.

Lesi siphetho kugomela yimibandela elandelayo. Ngo Ingxenye 5, Art. 101 soMthethosisekelo inquma ukuthi uMbuso Duma kanye Federation Council kwakheka Chamber of-Akhawunti ukuze kuqinisekiswe ukulawula isabelomali sikahulumeni. Lokhu kubonakala futhi ebalulwe Art. 2 FZ inombolo 4. Kusukela kuyinsakavukela kufanele kube ukuthi izinhloso Chamber endaweni lokulawula audit umsebenzi ezihlobene nokusetshenziswa kwesabelomali kanye nezimali extra-kwesabelomali. Ngokusho Art. 245 BC, ukuqaliswa ohlangothini ngemali abaziwa:

1. Ukudluliswa izinzuzo zafundiswa akhawunti eyodwa isabelomali.
2. Ukusatshalaliswa izintela wabelane ngokuhambisana evunyiwe uhlelo lwezimali.
3. Ukubuyiswa kwemali kufana abadlali overpaid.
4. I-akhawunti ye-emalini kahulumeni izimali kanye nezitatimende imali ngokuhambisana ngezigaba yamukelwe.

Ngakho kusukela ngenhla ukuthi imibuzo yomsebenzi zamanje kwezomnotho ibhizinisi kwenziwe kohlaka umthamo civil Akakhulumi ekukhishweni izihloko uhlelo lwezimali. Ikakhulukazi, sikhuluma isiphelo sesimiso izivumelwano, ukuthengiselana ezihlobene nokuchitha impahla, wenza izinqumo eziphathelene nezingxenyana iqhaza izinhlangano ezingokomthetho nokunye. Ngakho, ekamelweni ukuhlolwa kungenziwa waqaphela njengezenzo ezifanele kuphela ngokwezinga ukuphathwa kanye nokusebenzisa impahla isimo, isabelomali sikahulumeni noma ukusetshenziswa intela amakhefu. Kwezinye izimo, kubukezwe kungaba okuphambene izinhloso aqine.

isiphetho

AbaPhathi Chamber uba emizimbeni ukhiye asimeme kuleli zwe. It ugijima kukhona imisebenzi ebaluleke kakhulu eziphathelene ekukhishweni isabelomali. Kule ndaba, ubhoko House izimfuneko ezikhethekile. Umzimba kumele isebenze kuphela izisebenzi eziqeqeshiwe kakhulu ukuqonda ngokucacile imisebenzi yabo kanye nemithwalo yemfanelo. Yingakho kule nqubo ye kumiswa ama-Akhawunti Chamber of the Duma State kanye Federation Council ezihilelekile. Naphezu umzimba ezinye ezimele, ke ibika Federation Council futhi endlini encane ephalamende. yemisebenzi yakhe ihlanganisa ukulungiswa umbiko nemisebenzi yabo futhi alithumele izakhiwo ngaphezulu.