financial supervision in the sphere of representative government at the state, local level operate in the review process:
- some of the issues on the implementation of the budgets of different levels;
- reports on implementation-profitable items of expenditure;
- projects forming the budgets of different levels.
financial supervision within the representative authority to carry out work by the committees and commissions formed at every level.
particular importance is the committee on taxes, the budget, the banks, which is formed by the State Duma.A separate role to play and the Committee on customs and currency supervision, tax policy, banking within the powers of the Federation Council.Federal Assembly formed Chamber of Accounts.
bodies exercising financial control in the framework of representative government, endowed with special functions.Thus, the Accounting Chamber, for example, is organizing and carrying out the operational supervision of the implementation of the budget lines in the reporting year.In this framework, the complex nature of the audit performed, thematic checks on specific sections and articles of the budgets of different levels of expertise appropriate projects, laws and other regulations.The Chamber also carries out the analysis and the study of abnormalities or disorders in the expenditure-income sector, prepare and present opinions to the State Duma and the Federation Council, the answers to questions of state power representative of the Russian Federation.
powers vested in the Chamber of Accounts, applicable to all subordinate bodies of financial control.As the surveillance methods used checks and audits.In accordance with the results of the activities of the Accounting Chamber a submission for appropriate action to address violations, damages caused to the state, as well as the attraction of officials responsible for abuses to justice.
financial supervision within the representative authority in carrying out its activities by the Constitution and statutes.In each subject of the federation is working its Court of Auditors, which oversees the execution of regional budgets.
representative bodies of local self-government financial control is carried out in accordance with the federal law, states the general principles of local self-government in the Russian Federation, and charters of municipal formations.
supervision carried out by the President of the General Administration, formed on the basis of the decree.
should be noted that the concept of financial control is also connected with the executive branch.
If the Government can form various commissions, empowered to exercise supervision.For the bodies of executive power authority of the general supervisory powers of the value fixed in the statutes and constitutions of the entities.
surveillance, which is carried out executive power of special competence is divided into two types and is done:
- against entities that are functionally subordinate, that is, in the direction of the financial activities of municipal formations and the state as a whole;
- against departmental system.
among executive bodies supervising in accordance with the special competence, should be highlighted: the Treasury authorities, the Ministry of Finance, Ministry of Taxes and Levies and its subordinate tax, customs authorities and other representation.The Finance Ministry implements its powers through its business units.
