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History

The date of the establishment of the state financial control in Russia is traditionally set to 1656 when, under the reign of the tsar Alexei Mikhaylovich, the Accounts Board or the Board on the Accounting Matters was established on March, 10 (March, 23 New Style) to increase the efficiency of the financial control.

Originally, a rather narrow task was put before the Board: to inspect the distribution of the regiment wages during the war with Poland (1653 – 1654), and then to review the activity of the Major Treasury Board for the previous 50 years. Later on the Accounts Board controlled the state incomes and expenditures based on the record books of the other central and territorial bodies; performed, to a certain extent, the functions of the treasury, that collected the shortages of the previous years, in case there were any; appealed to the other Boards with requests concerning the assignment’s performance provided to the officials, ambassadors, regiment voevods; called from the different towns territorial tax-collectors to report on their record books.

Peter the 1st who radically changed the state management system also reformed state accounting. All boards were abolished, and the new central institutions appeared in place of the old structurally vague board management. The state control responsibilities were vested in the Governing Senate established on February 22, 1711. It became the supreme financial institution in Russia under which the parallel and partly subordinate bodies were the Nearer Treasury (up to 1719) and the Revision Collegium (starting from 1720), that examined the receipts and expenditure data received after being audited by the Chamber and State Offices. The Revision Collegium was responsible for the state incomes and expenditure reports, it’s terms of reference also included bringing to trial persons accused of the abuses in the sphere of collecting the revenues and the usage of the state funds.

With the purpose of preventing double work, uniting and regularizing the accounting issues, the status of the Revision Collegium was increased, and on January 12, 1722, it was restructured into the Revision Office and became subordinate to the Senate. In the same year, it was given an Instruction setting its rights and duties, and defining the general arrangements of the control in Russia.

Under the reign of Katherine the 2nd, the audit activity was improved through the establishment of the Fiscal Chambers at the local level and promoted the development of the local accounting and book-keeping. In 1781, as a part of the regional Fiscal Chambers, the Account’s Certification Boards were established, entrusted with the inspecting the accounts of the subordinate provincial organizations.

The Emperor Alexander the 1st, with the Supreme Manifests dated July 25,1810, and June 25, 1811, divided the management of the public incomes and expenditures into three parts, the first committed to the minister of finance, the second to the state treasurer, and the third to the state controller. The first state controller in the Russian history was Baron Baltazar Kampenhausen, appointed on January 28, 1811, who headed the Central Administration for the revision of the state accounts. The State controller had ministerial powers and exercised supreme supervision over the inspection of the accounts through all the civil and military departments, he informed the State Council of his conclusions on all cost sheets submitted by the other ministries.

The reformative activity of the State Controller V.Tatarinov (1863 – 1871) contributed to the further optimization of the audit profession and the enhancement of the state financial control functions. His proposals on the "fundamental principles" of the reorganization of the state accounting (including the introduction of the preliminary control) became the basis of "The Rules of the Execution, Fulfillment and Closing of the Financial Estimates of the Ministries and Central Administrations", the rules of receiving state revenue and forming state expenditures known under the short name of "cash rules". As a result, instead of the former system of the overall ministerial reports, the public control bodies obtained an access to the primary documents. From 1868 on, the annual reports of the control body on the budget execution started to be published.

The first law on the state control in the Russian history was adopted in 1892. All central and local control institutions were subordinated to the State controller; he approved the revision instructions, selected candidates to fill the highest rank positions, appointed and discharged the executive audit staff of the institution.

At the turn of the 19th and 20th centuries, a search was underway for the most efficient forms of the financial control appropriate to the Russian conditions and with regard to the beginning state power separation into the legislative and the executive.

During the Soviet period, the structure of the state financial control system was changed several times. However, whatever was the name of the supreme audit body, depending on the specifics of the political situation and economic development – People’s Commissariat for Public Control, People’s Commissariat of the Workers’ and Peasants’ Inspectorate, Political Control Committee of the All-Soviet Union Communist Party (Bolsheviks), Soviet Control Committee of the USSR Council of People’s Commissars, People’s Commissariat of Public Control of the USSR again, Ministry of Public Control of the USSR, People’s Control Committee of the USSR, Control Chamber of the USSR, – through different institutional transformations, being an attribute of the centralized economy and one-party system, it has always remained an integral part of the state structure and a most important state administration function.

Changes in the state administration principles and the new economic situation entailed specific changes in the state control system.

On November 18, 1994, the State Duma of the Federal Assembly of the Russian Federation adopted the Federal Law "On the Accounts Chamber of the Russian Federation". The law was approved by the Federation Council on December 7, the same year, and signed on January 11, 1995, by the President of the Russian Federation. The Law came into force on the day it was officially published – on January 14, 1995. The first session of the Collegium of the Accounts Chamber of the Russian Federation took place on April 18, 1995.

In 2013 the new version of the Federal Law "On the Accounts Chamber of the Russian Federation" came into force.

Powers of the Accounts Chamber were greatly extended. Expertise of bills and other legal acts which entail expenses of the federal budget, state programs, audit in the sphere of public procurements of goods and services, and also evaluation of management efficiency and disposal of federal resources for safety as well as social and economic development of the country were included to the scope of the Accounts Chamber. Thus, the Accounts Chamber became one of the most important participants of legislative activities.

On September 9, 2013, the President of the Russian Federation V. V. Putin introduced into the State Duma T.A.Golikova as a nominee for the office of the Chairwoman of the Accounts Chamber. After extensive discussion and T.A.Golikova's consultations with all parliamentary fractions on September 20, 2013, deputies made the decision to support her nomination and to confirm her in the office.

At the end of September, 2013, chambers of the Federal Assembly of Russia on representation of the President of the Russian Federation approved all senior executives of the Accounts Chamber.

The Federation Council appointed:

Vera Ergeshevna Chistova as the Vice-Chairman of the Accounts Chamber (at the same time she is the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on National Defense, Including Military and Technical Cooperation, National Security and Law Enforcement Activities, Except Expenditures on the Prosecuting, Judicial (including the correctional system) Authorities and Migration Policy);

Sergey Anatolyevich Agaptsov as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on Industry, Space Research and Use, Telecommunications and IT);

Bato-Zhargal Zhambalnimbuyev as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on Environmental Protection, Mineral Reserves Replacement, Agriculture, Fisheries, Water Industry, and Forestry);

Tatyana Nikolaevna Manuylova as the auditor of the Accounts Chamber (she is also the head of the Department of Expert, Analytical and Control Activities in the Area of External and Internal National Debt of the Russian Federation, the Debt of Foreign States and (or) Foreign Legal Entities to the Russian Federation, Budgetary Loans Granted from the Federal Budget, Resources of the Reserve Fund and the National Welfare Fund);

Sergey Nikolaevich Movchan as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on Federal Matters (except expenditures on international relations, international cooperation, fundamental research and reserve funds), Prosecuting, Judicial (including correctional system) Authorities and Migration Policy);

Yury Vitalyevich Roslyak as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Resources of Inter-Budgetary Transfers to the Budgets of the Constituent Entities of the Russian Federation and Municipal Entities and Disbursement of Funds for Housing, Utilities and Regional Investment);

Alexander Vasilyevich Filipenko as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on Health, Education, Culture, Cinematography and Resources of the Federal Compulsory Medical Insurance Fund);

The State Duma appointed:

Valery Nikolaevich Bogomolov as the auditor of the Accounts Chamber(he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on the Fuel and Energy Sector, Transportation, Road Facilities (Road Funds);

Alexander Ivanovich Zhdankov as the auditor of the Accounts Chamber(he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on International Relations and International Cooperation, the Union State Budget and the Circulation of Federal Property Abroad);

Vladimir Semenovich Katrenko as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Expenditures on Fundamental Research, Physical Training, Sports, Social Policy, Resources of the Pension Fund of the Russian Federation, the Social Security Insurance Fund of the Russian Federation);

Andrey Vilenovich Perchyan as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Operation of the Central Bank of the Russian Federation, Provision of Stability and Development of the National Payment System, the Status of Financial Markets and Lending Financial Institutions);

Maxim Stanislavovich Rokhmistrov as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Circulation of Federal Property, Resources of the Reserve Funds of the Federal Budget and Comprehensive Analysis of the Federal Contract System Performance);

Sergey Ivanovich Shtogrin as the auditor of the Accounts Chamber (he is also the head of the Department of Expert, Analytical and Control Activities in the Area of Federal Budget Revenue Generation and Implementation).

Thus, the composition of the auditor corps of the Accounts Chamber was updated for 50 percent. The activities of the Accounts Chamber were also structurally changed. Nevertheless, the objective set by the previous composition of the Accounts Chamber was continued.

In September, 2013, the Accounts Chamber took active part in completion of the draft of the federal law "On the federal budget for 2014 and planning period of 2015 - 2016" which was created on the basis of state programs.

On November 22, 2013, the Collegium of the Accounts Chamber under the chairmanship of T.A.Golikova adopted "Guidelines (priorities) for Action of the Accounts Chamber of the Russian Federation for 2014 - 2016". In particular, the following priorities were specified: follow- up control of decrees of the President of the Russian Federation of May 7, 2012, state programs and execution of documents of strategic and conceptual character, and also interaction development with public authorities, including law enforcement agencies, and strengthening of publicity and transparency of work.
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