Organizational and Legal Support of the Principle of Independence of External State Financial Control Bodies in the Russian Federation: Issues of Theory and Practice

The work is devoted to the study of the notion of independence, the legal framework and the realization’s practice оf the principle of independence’s in the control and accounts authorities activity in subjects of the Russian Federation. It has been established that legislatively there are organizational, functional and financial independence. At the same time it has been determined that the actual procedure for the formation of the control and accounts authorities staffing the legislative authority accompanied by the obligatory procedure of the Accounts Chamber’s confirmation allows us to speak about a conditional independence of control and accounts authority, therefore need to substitute the term “organizational independence” with the term “institutional independence”.