Preliminary audit


During the preliminary audit, a conclusion on the draft of a future budget is prepared. Before the start of the new year, the Accounts Chamber considers whether the drafts of the federal budget, as well as those of the budgets of the Federal Compulsory Medical Insurance Fund (FCMIF), the Pension Fund of Russia (PFR) and the Social Insurance Fund (SIF) comply with the legislation. The validity and reliability of indicators, quality of income and expenditure forecasting, investment and debt policy are evaluated. At this stage, the Accounts Chamber tries to see and prevent future violations.