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Passed by the State Duma on November 18, 1994
Approved by the Federation Council on December 7, 1994,
The Accounts Chamber of the Russian Federation (hereinafter the Accounts Chamber) shall be the standing body of state financial control establishing by the Federal Assembly of the Russian Federation and accountable to it.
The Accounts Chamber shall be guided in it activity by the Constitution of the Russian Federation, the present federal Law, other laws of the Russian Federation. The Accounts Chamber shall possess organizational and functional independence within the limits of the objectives determined by the effective legislation of the Russian Federation.
The Accounts Chamber shall be a legal entity, have a seal with the State Emblem of the Russian Federation and its name.
Location of the Accounts Chamber; the City of Moscow.
The Accounts Chamber shall have the following objectives:
- to organise and exercise control over timely execution of income and expenditure items of the federal budget and federal extra budgetary funds in terms of volume, structure and purpose;
- to determine the effectiveness and expediency of disbursement of state funds and use of federal property;
- to evaluate the validity of income and expenditure items of draft federal budgets and federal extra-budgetary funds;
- to carry out financial examination of draft federal laws, as well as of standard by-laws of federal bodies of state power envisaging expenditures which are covered by federal budget or which influence the formation and execution of the federal budget and federal extra-budget funds;
- to analyze the revealed discrepancies in the established indicators of the federal budget and federal extra-budgetary funds and to prepare proposals directed to elimination thereof and to the improvement of the budgetary process as whole.
- to control over the legality and timely movement of resources of the federal budget and federal extra-budgetary funds in the Central Bank of the Russian Federation, banks authorized by it and in other financial and credit institutions of the Russian Federation;
- to regularly provide the Federation Council and the state Duma with information on the progress of execution of the federal budget and results of controlling measures being held.
The accounts Chamber shall exercise control over the execution of the federal budget based on the principles of legality, regularity, objectivity, independence and openness.
The Accounts Chamber shall consist of the Chairman of the Accounts of the Accounts Chamber, Deputy Chairman, auditors of the Accounts Chamber, the Office of the accounts Chamber.
The Chairman of the Accounts Chamber shall submit the structure and manning table of the Accounts Chamber, within the costs of the Accounts Chamber, for approval by the Collegium of the Accounts Chamber.
The Chairman of the Accounts Chamber shall be appointed by the State Duma for a term of six years. The resolution on the appointment of the Chairman of the Accounts Chamber shall be adopted by a majority of votes of the total number of deputies of the State Duma.
The Chairman of the Accounts Chamber can be a citizen of the Russian who has higher education and experience of professional activity in the spheres of State administration, state control, economics, and finance.
The Chairman of the Accounts Chamber may not be a relative of the President of the Russian Federation, Chairman of the Federation Council, Chairman of the State Duma, Chairman of the Russian Federation Government, Head of Administration of the President of the Russian Federation, Procurator General of the Russian Federation, Chairman of the Constitutional Court of the Russian Federation, Chairman of Higher Court of the Russian Federation nor Chairman of Higher Arbitration Tribunal of the Russian Federation.
The Chairman of the Accounts Chamber shall;
- exercise overall control over the activity of the Accounts Chamber and organise the operation thereof in accordance with the Regulations of the Accounts Chamber,
- jointly with the Deputy Chairman, submit to the Federation council and the State Duma report on the work of the Accounts Chamber,
- represent the Accounts Chamber in bodies of state power of the Russian Federation and abroad.
To execute the powers vested in him, the Chairman of the Accounts Chamber shall issue orders and directives, hire and dismiss officers of the Office of the Accounts Chamber, conclude economic and other agreements.
The Chairman of the Accounts Chamber shall have the right to participate in sessions of the Federation Council and State Duma, committees and commissions thereof, meetings of the Russian Federation Government, sessions of the Presidium of the Russian Federation Government.
The Chairman of the Accounts Chamber may not be deputy of the State Duma not a member of the Government, engage in any other remunerated activity except for teaching, scientific research or other creative work.
The Deputy Chairman of the Accounts Chamber shall be appointed by the Federation Council for a term of six years. The resolution on the appointment of the Deputy Chairman of the Accounts Chamber shall be adopted by a majority of votes of the total number of deputies (member) of the Federation Council.
The Deputy Chairman of the Accounts Chamber can be a citizen of the Russian who has higher education and experience of professional activity in he spheres of State administration, state control, economics, and finance.
The Deputy Chairman of the Accounts Chamber may not be a relative of the President of the Russian Federation Council, Chairman of the State Duma, Chairman of the Russian Federation Government, Head of Administration of the President of the Russian Federation, Procurator General of the Russian Federation, Chairman of the Constitutional Court of the Russian Federation, Chairman of Higher Court of the Russian Federation nor Chairman of Higher Arbitration Tribunal of the Russian Federation.
The Deputy Chairman of the Accounts Chamber shall perform his functions in accordance with the Regulations of the Accounts Chamber, perform the functions of the Chairman of the Accounts Chamber in his absence, by the order of the Chairman represent the Accounts Chamber bodies of state power of the Russian Federation and abroad.
The Deputy Chairman of the Accounts Chamber shall have the right to participate in sessions of the Federation Council and State Duma, committees and commissions thereof, meetings of the Russian Federation Government, sessions of the Presidium of the Russian Federation Government.
The Deputy Chairman of the Accounts Chamber may not be a member of Government, engage in any other remunerated activity except for teaching, scientific research and other creative work.
Officials in charge of the definite lines of the Accounts Chamber that encompass a complex of, a group of a number of income or expenditure items of the federal budget which are united by one purpose shall be auditors of the Accounts Chamber. Specific contents of the area of work of the Accounts Chamber shall be determined by the Collegium of the Accounts Chamber.
Citizen of the Russian Federation who has higher education and experience of professional work in the spheres of State control, economics, finance can be appointed auditors of the Accounts Chamber.
Within the limits of one quarter of the total Auditors number, the Auditor position can be filled by persons who have a higher education and experience of professional activity in different sphere.
When forming the Accounts Chamber, the Federation Council and State Duma each shall appoint six auditor for a term of six years. The resolution of the State Duma on the appointment of an auditor of the Accounts Chamber shall be adopted by majority of the total number of deputies of the State Duma. The resolution of the Federation Council on the appointment of an auditor of the Federation Council shall be adopted by a majority of the total number of deputies (member) of the Federation Council
The full staff of the auditors of the Accounts Chamber of the Russian Federation shall be formed no later than within three months after the effective date of this Federal Law.
An auditor vacancy must be filled within two months.
Within the terms of reference to be established by the Regulations of the Accounts Chamber, the auditors of the Accounts Chamber shall independently decide upon any matters of organising the activities they are in charge of an shall bear responsibility for the results thereof.
Auditors of the Accounts Chamber shall have the right to attend sessions of the Federation Council and State Duma, committees and commissions thereof, collegiums of federal ministries and agencies and other state bodies.
Auditors of the Accounts Chamber may not engage in any other remunerated activity except for teaching, scientific research of to her creative work.
The Collegium of the Accounts Chamber shall be set up to consider the matters of planning and organising the work of the Accounts Chamber, methodology of the control and inspection activity, reports and information to be delivered to the Federation Council and the State Duma. The Collegium of the Accounts Chamber shall be composed of the Chairman of the Accounts Chamber, his Deputy and the auditors of the Accounts Chamber.
The Collegium of the Accounts Chamber shall hold its meetings as often as necessary but at least once a month. Meetings of the Collegium shall be deemed validly convened if attended by a majority of members of the Collegium. A decision of the Collegium shall be deemed adopted if voted for the majority of the members of the Collegium in the attendance of the meeting.
By joint recommendation of the Chairman of the Accounts Chamber and Deputy Chairman of the Accounts Chamber, the Collegium shall adopt the Regulations of the Accounts Chamber, approve the composition and contents of the work headed by the auditors of the Accounts Chamber.
Personnel of the Accounts Chamber shall comprise inspectors of the Accounts Chamber and other permanent employees.
The functions of inspectors of the Accounts Chamber shall include direct organization and conduct of control within the terms of reference of the Accounts Chamber.
Tights, obligations and responsibilities of the personnel of the Accounts Chamber, as well as the conditions of their service shall be defined by the current Law, the law on federal state service, labour legislation of the Russian Federation and other standard acts.
In the course of performing the objectives specified in Article 2 hereof, the Accounts Chamber shall carry out control and audit, exhort and analytical, information, and other types of activities, ensure a general system of control over the execution of the federal budget and federal extra-budgetary funds which provides for the following
- Organization and exercise of operational control over the execution of the federal budget in a current year.
- Conduct of comprehensive audits and specific inspections of individual chapters and items of the federal budget and federal extra budgetary funds;
- examination of the draft federal budget, draft laws and other legislative standard acts, international treaties of the Russian Federation, federal programs and other documents concerning the budget and finance of the Russian Federation;
- Investigation of breaches and discrepancies in the budgetary process, preparation and submission of Federation Council and the State Duma of proposals on the elimination thereof and on the improvement of the budget legislation as a whole;
- Preparation and submission to the Federation Council and the State Duma of opinions on the execution of the federal budget and federal extra-budgetary funds in an accounting year;
- Preparation and submission of opinions and answers to enquiries of bodies of state power of the Russian Federation.
The Accounts Chamber shall base its work on annual and current plans and programs to be formulated in consideration of the necessity to ensure the comprehensive systematic control over the execution of the federal budget, proceeding from all forms of activities and areas of work of the Accounts Chamber.
Planning shall be done on the basis of technical-economic norms and rules, control and audit standards, methodological guidelines to be developed by the Accounts Chamber.
Instructions of the Federation Council and the State Duma, petitions from at least 1/5 of the deputies (members) of the Federation Council or the State Duma shall be subject to mandatory inclusion in the plans and programs of the Accounts Chamber.
Enquiries from the President of the Russian Federation, Committees and commissions of the chambers of the Federal Assembly of the Russian Federation, individual deputies (members) of the Federation Council and individual deputies of the State Duma, the Government of the Russian Federation, bodies of power of the subjects of the Russian Federation shall be subject to mandatory consideration in the course of preparation of plans and programs of the Accounts Chamber.
A draft annual plan shall be considered and ratified by the Collegium of the Accounts Chamber.
Unscheduled control measures shall be conducted on the basis of the resolutions of the Federation Council and the State Duma of the Federal Assembly of the Russian Federation, under a petition from at least one fifth of the deputies (members) of the Federation Council and the State Duma, and also by decision of the collegium of the Accounts Chamber.
Internal matters of the operation of the Accounts Chamber, the division of functions among the auditors of the Accounts Chamber, the functions of and interaction between the structural in its of the office thereof, the procedure of investigating case, preparing and implementing of all types and forms of control and other measures shall be determined by the Regulations of the Accounts Chamber to be approved by the Collegium thereof.
The control powers of the Accounts Chamber shall extend to all state bodies (including offices thereof) and institutions of the Russian Federation; to federal extra-budgetary funds.
The control powers of the Accounts Chamber shall also extend to bodies of local self government, enterprises, organisations, banks, insurance companies and other financial and credit institutions, unions associations, and other alliances thereof regardless of types and forms of ownership, provided they receive, remit, use resources of the federal budget, use or manage the federal property, and enjoy tax, customs and other exemptions and privileges granted by federal law or federal bodies of state power.
The control powers of the Accounts Chamber shall extend to the activities of public associations, non-state funds, and other non-state non-commercial organisations to extent of the receipt, remittance or use by them of the resources of the federal budget use and management of the federal property, and also with regard to tax, customs or other exemptions and privileges granted thereto by the federal law or federal bodies of state power.
All bodies of state power in the Russian Federation bodies of local self government, Central Bank of the Russian Federation. Institution, enterprises, organizations and officials thereof regardless of the forms of ownership, shall be obliged to furnish the Accounts Chamber, in response to enquiries thereof, with information necessary for ensuring activity of the Accounts Chamber.
In conducting inspections and audits, the accounts Chamber shall receive from inspected institution, organizations, enterprises, banks and other credit-and-financial agencies and necessary documentation and information on questions within its terms of reference.
On demand of the Accounts Chamber, the Central Bank of the Russian Federation, Commercial banks and other credit and financial institutions shall be obliged to furnish the Accounts Chamber with necessary documentary evidence of operations and states of accounts of audited objects. Other enterprises, institutions and organizations shall be obliged to submit, on demand of the Accounts Chamber, certificates and copies of documents on operations and settlements therewith.
Refusal or avoidance by officials of the aforementioned bodies, organizations, enterprises and institutions of timely provision of necessary information or documentation demanded by the Account Chamber, as well as submission of false information shall entail responsibility in accordance with the legislation in force.
In the course of executing the federal budget, the Account Chamber shall exercise control of the fullness and promptitude of incoming, actual expenditure of budgetary allocations as against the legally approved indicators in the federal budget, reveal discrepancies and breaches, carry out analysis thereof, initiate proposals on elimination thereof.
The Accounts Chamber shall quarterly and in accordance with the established form submit to the Federal Assembly an operational report on the execution of the federal budget that shall contain actual data on the formation of income and effected disbursements as against the indicators for a preceding period, quarter which are approved by the federal law on federal budget for the current year.
The form of report shall be approved by the State Duma in agreement with the Federation Council.
To ensure timely collection and processing of information required for the preparation by the Accounts Chamber of a report on the execution of the federal budget, appropriate financial accounting shall be introduced in the Russian Federation that will be mandatory for all federal bodies of executive power, enterprises, organizations, and institutions. The decision on specific dates of introduction and forms of such accounting shall be taken by the Government of the Russian Federation on recommendation of the Accounts Chamber.
Operational control data shall be used when planning audits and checks.
Comprehensive audits and specific checks shall be conducted at the location of inspected entities. The dates, volumes and means of conducting thereof shall be determined by the Accounts Chamber.
In the course of audits and checks, the timeliness and completeness of settlement of mutual payments between an inspected entity and the federal budget shall be verified on the basis of documentary confirmation of the legality of production and business activity, authenticity of bookkeeping and financial accounting.
A report shall be prepared based on the results of an audit or check, officers of the Accounts Chamber being personally responsible for the report to be accurate.
The Accounts Chamber shall report results of audits and checks to the Federation Council and the State Duma, make them known to the heads of relevant federal bodies of executive power, institutions, enterprises. organization.
The Accounts Chamber shall report to the Federation Council and the State Duma of the damage caused to the state, and in case of the revealed breaches of the law which entail criminal responsibility, submit the relevant materials to law enforcement bodies.
In conducting checks and audits officers of the Accounts Chamber may not interfere with the operational activity of inspected entities, not shall they disclose their conclusions before completing a check (audit) and before formally capturing of the result thereof in the form of an act (opinion).
Officers of the Accounts Chamber and enlisted specialists can use the data obtained in the course of checks and audits solely in fulfilling the works entrusted to them by the Accounts Chamber.
The Accounts Chamber shall exercises control over:
- the management and servicing of the state internal and external debt of the Russian Federation;
- the legality, rationality and effectiveness of the use of foreign credits and loans received by the Government of the Russian Federation from foreign states and financial organizations;
- the effective placement of centralised financial resources extended on a pay back basis;
- the granting of state credits, and the granting of free resources to foreign states and international organizations.
The Accounts Chamber shall control over the information and effective use of federal extra-budgetary funds and currency resources that are within the purview of the Russian Federation Government.
The Accounts Chamber shall exercise control over receipts to the federal budget from:
- the disposing (including privatisation, sale) of the state assets;
- the managing of the objects of federal property.
The Accounts Chamber shall exercise control over:
- the activity of the Russian Federation Central Bank, structural units thereof, other banks
- and credit and financial institutions with regard to servicing by them of the federal budget;
- the servicing by the Central Bank of the Russian Federation of the state debt of the Russian Federation.
The Accounts Chamber shall carry out expert examination and produce opinions on:
- The draft federal budget, the validity of income and expenditure items thereof, the size of the state internal and external debt, and the federal budget deficit;
- problems of budgetary and finance policy and on the improvement of the budgetary process in the Russian Federation;
- drafts of legislative and other legal standard acts on budgetary and financial matters submitted for consideration of the State Duma;
- drafts of international treaties which may entail legal consequences for the federal budget;
- draft projects to be financed from the federal budget.
With regard to other matters within terms of reference thereof, the Accounts Chamber shall prepare and submit opinions written replies on the basis of:
- enquiries from the Russian Federation President;
- instructions from the Federation Council or the State Duma formalised by appropriate resolutions;
- enquires from committees and commissions of the Federation Council and the state Duma;
- enquires from deputies (members) of the Federation Council and the State Duma;
- enquiries from Government of the Russian Federation;
The Collegium of the Accounts Chamber shall decide upon the consideration of an enquiry and producing of an opinion or refusal thereof. In the event of the refusal, the Chairman of the Accounts Chamber shall return the enquiry stating grounds for the refusal.
Opinions of the Accounts Chamber may not contain political appraisals of the decisions taken by the bodies of representative and executive power of the Russian Federation on the matters within its terms of reference.
The Accounts Chamber shall systematically analyze results of control measures, sum up and analyze causes and consequences of the revealed discrepancies and breaches in the process of the formation of revenues and disbursement of resources of the federal budget.
Based on the data obtained, the Accounts Chamber shall prepare and submit for consideration to the State Duma proposals on the improving of the current budgetary legislation and developing of the budgetary and financial system of the Russian Federation.
The control bodies of the President and the Government of the Russian Federation, Federal Counter-Intelligence Service, External Intelligence Service, Federal Agency of government Communications and Information, law enforcement agencies, control bodies of the subjects of the Russian Federation, the Central Bank of the Russian Federation and internal control and audit department thereof, Ministry of Finance and control and audit department thereof, State Taxation agency, Tax Police Department, and other state control bodies, bodies of internal control shall be obliged to render assistance to the Accounts Chamber in the activities thereof, provide the Accounts Chamber, in response to enquiries thereof, information on the results of checks and audits services and individual specialists
Based on results of the executed control measures, the Accounts Chamber shall deliver to bodies of state power of the Russian Federation, the heads of inspected organization, institutions and enterprises submissions for undertaking measures on the elimination of the revealed violations, compensation to the state for the damage done and taking legal steps against the officials in fault of violating legislation of the Russian Federation and of mismanagement.
The Accounts Chamber shall immediately pass on to law enforcement agencies results of an inspection or audit if it has identified in the course of said inspection or audit embezzlement of state monetary or material resources and other abuses.
Should any breaches in business, financial, commercial or other activity within the inspected objects be revealed that cause direct damage to the state and, in this connection, need to be immediately eliminated, as well as in cases of deliberate or systematic non-observance of the procedure and dates for consideration of submissions of the Accounts Chamber, in cases of impeding to control measures, the Accounts, Chamber shall have the right to issue mandatory orders to the management of the inspected enterprises, institutions and organisations.
Order of the Accounts Chamber shall be signed by the Chairman or Deputy Chairman of the Accounts Chamber.
Orders to heads of federal bodies of executive power, members of the Government of the Russian Federation and to head of the executive power bodies of the subjects of the Russian Federation shall be approved by the Collegium of the Accounts Chamber and signed by the Chairman or Deputy Chairman of the Accounts Chamber.
In the even of repeated non-compliance or improper compliance with orders of the Accounts Chamber, the Collegium of the Accounts Chamber can, as agreed with the State Duma, take a decision to suspend all types of financial, payment and settlement operations on the accounts of the inspected enterprises, institutions, and organisations.
An order can be cancelled or amended by the Collegium of the Accounts Chamber.
An order can be appealed in the Court of Justice.
Reports on results of checks and audits shall be submitted for consideration of the Collegium of the Accounts Chamber by the auditors in charge of the conduct thereof. Based on this consideration, the Collegium of the Accounts Chamber shall take a decision to be signed by a chairman of a session of the Collegium of the Accounts Chamber.
A member or a group of members of the collegium of the Accounts Chamber who disagree with a decision thereof shall be entitled to submit at three days notice to the Chairman of the Accounts Chamber a special opinion which shall be attached thereto and be subject to publication jointly with the decision of the Collegium.
It shall be a mandatory requirement that special opinions of members of the Collegium be made known during the submission of material of checks and audits to the chambers of the Federal Assembly of the Russian Federation, If a special opinion is presented by the Chairman or Deputy Chairman of the Accounts Chamber, the shall be given the floor for co-report.
In performing their official duties of carrying out budgetary and financial control, inspectors of the Accounts Chamber shall be have the right to:
- freely visit state bodies, organizations institutions and enterprises, banks and other credit and financial institutions regardless of form of ownership, visit any military formations and units, enter any production, warehouse, trade and office premises, unless otherwise provided by the effective Russian Federation legislation;
- Seal cash boxes, cash offices and office premises, warehouse and archives, and upon identification of falsifications, forgeries, embezzlement and abuses, to impound necessary documents leaving a certificate of impoundment and copies or a list of impounded documents.
Managers of inspected entities shall be obliged to create normal conditions for the work of inspectors of the Accounts Chamber who conduct a check or an audit, to place at their disposal necessary space, means of transport and communications, to provide inspectors with technical services and secretarial support.
Requirements of the Accounts Chamber inspectors related to the performance of duties thereof shall be binding on state bodies, enterprises, organisations institutions irrespective of subordination and forms of ownership thereof.
Inspectors of the Accounts Chamber shall be responsible in accordance with the legislation in force for authenticity of results of checks and audits conducted by them and submitted to state bodies or made public, and for disclosure of state or other secrets protected by law.
The Chairman of the Accounts Chamber, Deputy Chairman, and auditors of the Accounts Chamber may not be detained, arrested or made criminally responsible without the consent of the chamber of the Federal Assembly that has appointed them to the Accounts Chamber.
Criminal proceedings can be brought against the Chairman of the Accounts Chamber, Deputy Chairman or auditors of the Accounts Chamber only by the Procurator General of the Russian Federation.
While performing duties an inspector of the Accounts Chamber may not be made criminally responsible without the consent of the Collegium of the Accounts chamber.
Pressing of officers of the Accounts Chamber in order to impede performance by the them of their official duties or obtain a decision in one's favour, coercion, insult slander or dissemination of distorted information on performance by them of their official duties shall entail responsibility established by the Russian Federation law.
The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and auditors of the Accounts Chamber shall enjoy safeguards of professional independence. They can be early relieved of their post by a decision of the chamber of the Federal Assembly that has appointed them only in the event of:
a) a breach by them of the Russian Federation legislation or commission of abuses, if such a decision is voted for by at least two thirds of the membership of the Federation Council or the State Duma respectively;
b) submission of a resignation request in person;
c) recognition as incapable that has entered into force by a decision of court;
d) attaining the age of 65 years;
e) forming of a chamber of new convocation of the Federal Assembly of the Russian Federation; here at the decision on early termination of the power of the Chairman, Deputy Chairman, auditors of the new convocation not earlier than six months after the commencement of work thereof, if such a decision is voted for by at least two thirds of the total membership of the Federation Council or the State Duma, respectively.
Activities of the Accounts Chamber can not be suspended because of the dissolution of the State Duma.
Resources for the upkeep of the Accounts Chamber shall be provided in a separate item of the federal budget.
The State shall take necessary measures to provide material and social support to officers of the Accounts Chamber. Salaries of inspectors of the Accounts Chamber shall be set by twenty percent higher than the respective salaries of together officers of the office of the Accounts Chamber shall be set at the level of the salaries of officers of the office of the Government of the Russian Federation.
Increments to the salaries of officers of the Accounts Chamber shall be set in accordance with the procedure and in amounts established for officers of the Government of Russian Federation.
Officers of the Accounts Chamber who have served in financial control bodies for more than 10 years shall be entitled to additional leave of ten calendar days, and for more than 15 years- of fifteen calendar days.
The monthly salary and increments thereto for the Chairman of the Accounts Chamber shall be set at the level of the salary and increments thereto of a First Deputy Chairman of the Government of the Russian Federation.
The monthly salary and increments thereto for the Deputy Chairman of the Accounts Chamber shall be set at the level of the salary and increments thereto of a Deputy Chairman of the Russian Federation Government.
The monthly salary and increments thereto for the Chairman of the Accounts Chamber shall be set at the level of the salary and increments thereto of a federal minister.
The procedure of providing medical care, sanatorium and resort, every day and transportation services established for officers of the office of the Russian Federation Government shall apply to officers of the Accounts Chamber.
Medical care and every day services provided to the Chairman, Deputy Chairman and auditors of the Accounts Chamber shall be set at the level of corresponding positions in the Russian Federation Government.
The Accounts Chamber shall maintain contacts with accounts clearance chambers and control agencies and bodies of parliamentary control of foreign states and international associations thereof, and conclude agreements on co-operation with them.
The Accounts Chamber shall regularly provide the mass media with information on its activity.
The Accounts Chamber shall publish a monthly bulletin.
The annual report on activity of the Accounts Chamber shall be submitted to the Federation Council and the State Duma and be subject to mandatory publication.
Materials on results of checks related to state secrets shall be made available to the chambers of the Federal Assembly of the Russian Federation at closed sessions.
The Law on the Accounts Chamber comes into effect on the date of its official publication
President of the Russian Federation B. Yeltsin
January 11, 1995
