The Accounts Chamber conducts audits in accordance with the annual work plan approved by the Collegium. The plan is formed on the basis of instructions from the President and the chambers of the Federal Assembly, as well as taking into account requests from the Government of the Russian Federation, federal and regional authorities, and public requests. The Accounts Chamber uses a risk-based approach when planning its work.
The Accounts Chamber informs the Federation Council and the State Duma about audit results, and provides representation to the heads of the objects under auditing with recommendations on how to eliminate the identified deficiencies and violations. If an audit reveals evidences of offences, materials are handed over to the law-enforcement agencies.
In accordance with the principles of openness, the Accounts Chamber publishes information on the results of its work on the website and other platforms, so that every citizen could understand how budget funds are spent.