№ 11 (71)/2003

Summary

Opinion of the Chamber of Accounts of the Russian Federation
on Federal Draft Law "On 2004 Federal Budget"
(p. 3)

Vladislav Ignatov
(p. 60)

Report on the results of auditing the activities of the Russian Federal Property Fund (further - RFPF) on ensuring federal budget receipts including those from sale of the property held in federal ownership, released military property and from sale of seized, confiscated and other property turned into the government ownership as well as reliability, completeness and timeliness of their transfer to the federal budget in 2001-2002.

Object of the audit: RFPF. Objects of counter audit: RF Ministry of Finance, RF Ministry of Property relations.

Having liquidated the Federal Debt Center by Resolution № 980 of December 21, 2000, and having transferred its functions to the RFPF the RF Government did not ensure establishment of the required legal and regulatory basis for selling confiscated, seized and abandoned property, proper procedures for disposal and increase of federal budget receipts. The Government did not take measures to organize accounting on the single federal budget account of the funds received from privatization of organizations removed from the RF Armed Forces, military units and bodies made equivalent to them as well as from the disposal of released intangible assets.

In 2001 the RFPF did not have a well-developed mechanism of on-going control over complete and timely transfer of the funds received from the property disposal both to the federal budget and the funds claimants. The procedures for crediting funds received from the disposal of abandoned property turned into the government ownership and reimbursement of expenses related to its disposal have not been legally regulated.

Yury Voronin
(p. 85)

Report on the results of the audit conducted in the Kyrgyz-Russian Slavonic University (Kyrgyz Republic, Bishkek) on the targeted and efficient use of budget and off-budget funds.

The purpose of the audit: target and efficient use of budget and off-budget funds in the Kyrgyz-Russian Slavonic University in the period 2001-2002.

Subject of the audit: documents regulating organizational, educational, financial and economic activities of the Kyrgyz-Russian Slavonic University on 2001-2002.

Ivan Dakhov
(p. 95)

Report on the results of auditing targeted and efficient disbursement of federal budget funds allocated for the purchase of agricultural equipment based on financial leasing and establishment of the seasonal stock of spare parts in 2002 in OAO "Rosagroleasing". The aim of the audit is to check target and efficient disbursement of federal budget funds allocated in 2002 to the equity of OAO "Rosagroleasing". The subject of the audit: documents supporting allocation and use of federal budget funds directed to the equity of OAO "Rosagroleasing".

The RF Government's Resolution № 137 of February 28, 2003, "On Measures to Implement Federal Law "On 2002 Federal Budget" provided for development and approval in the I quarter of 2002 of the Rules ensuring repayment of legal entities' debt made up of budgetary funds and issued on a repayable and non-repayable basis from 1994 to 2000. However, the said Rules have not been so far developed by the Ministry of Agriculture and Ministry of Finance of the Russian Federation. The overdue leasing payments amounted to 22681 thousand rubles on December 31, 2002. 15167 thousand rubles was repaid by June 10, 2003. The balance of the outstanding debt amounted to 7514 thousand rubles including that of OAO "Krasnodaragrosnab" - 7412 thousand rubles, OAO "Penzaagrotechnika" - 102 thousand rubles.

Vladimir Panskov
(p. 110)

Report on the results of the thematic audit conducted to check the performance of regional bodies of the RF Ministry of Taxes, treasury offices of the RF Ministry of Finance, financial bodies of RF regional administrations, credit institutions, taxpayers related to the execution of federal budget revenue items approved by federal laws "On 2002 Federal Budget" and "On 2003 Federal Budget" in compliance with the RF Tax Code and Budget Code in the City of Moscow.

The purpose of the audit: to check completeness and timeliness of tax and due receipts by the RF Budgetary System and compliance with budgetary legislation in the process of distribution thereof among the federal budget and Moscow budget, legitimacy of providing tax exemptions, postponements and extensions, tax credits, investments tax credits and targeted use thereof, compliance of regulatory acts and decisions approved by Moscow legislative and executive authorities in taxation and tax policy with the federal legislation and other RF laws.

Vladimir Panskov
(p. 136)

Report on the results of the thematic audit conducted to check the status of payments to the budgets of the Russian Federation and Georgia related to the delivery of natural gas to Georgia and transit thereof through Georgia, identity of contracts, customs declarations in joint ventures "Itera", "Gazprom" and "Gruzgaz" in order to determine the validity of the taxable basis and satisfaction of obligations to the budgets of the Russian Federation and Georgia in 2002 and the passed period of 2003.

The purpose of the audit:

• status of mutual settlements related to the delivery of natural gas to Georgia and transit thereof through Georgia;

• identification of the tax basis validity and satisfaction of obligations to the budget of the Russian Federation.

Subject of the audit: legislative, regulatory and legal acts, financial and accounting documents, reference and informational materials.

It proved impossible to check completeness of establishing the taxable basis, payment of taxes to RF budgets for transit of natural gas to Georgia because actual costs of natural gas transit via the territory of the Russian Federation were generally made up in OAO "Gazprom" based on the transit trade balance, taxes were surcharged on the total sum of earnings in accordance with the current tax legislation. The customs procedure of goods transit prescribed by Article 36 of the RF Customs Code does not ensure the legal basis for transportation of goods by pipeline transport. The requirement of the customs legislation cannot be met due to technological features of transit gas movement while there is no special reservation on applying Article 36 of the RF Customs code which testifies to the imperfection of customs regulations.

Sergey Ryabukhin, Vladimir Panskov, Sergey Shokhin
(p. 146)

Report on the results of auditing execution of the Kabardino-Balkar Republic's budget - recipient of federal aid from the federal budget for 2002.

The purpose of the audit: disbursement of federal budget funds by the government of Kabardino-Balkar Republic, execution of the Kabardino-Balkar Republic's budget that received financial aid from the federal budget in 2002. Determining compliance of legislative acts approved by legislative and executive authorities of the Kabardino-Balkar Republic with federal legislation.

The report contains data about compliance of regional tax, treasury and financial authorities, taxpayers of the tax, budget and banking legislation in executing the revenue part of the regional budget on the territory of the Kabardino-Balkar Republic, formation of the public debt, sources to finance the budget deficit in the Kabardino-Balkar Republic, execution of revenue items of the Kabardino-Balkar Republic's budget.

Mikhail Surkov
(p. 182)

Report on the results of the audit conducted to check the fulfillment of proposals to remove violations and drawbacks introduced into submissions of the RF Chamber of Accounts to the Federal Service of Special Construction of the Russian Federation in 2000-2002.

The purpose of the audit: to define completeness and timeliness of fulfilling proposals to remove violations and drawbacks introduced into submissions of the RF Chamber of Accounts to the Federal Service of Special Construction of the Russian Federation in 2000-2002.

Subject of the audit: measures taken by officials of federal state unitary enterprises, institutions and central administration of the RF Federal Service of Special Construction to eliminate violations and drawbacks detected during the audits conducted by the RF Chamber of Accounts.

Vladislav Ignatov
(p. 191)

Report of the audit conducted to check the activities of the Ministry of Property Relations of the Republic of Bashkortostan in the part of ensuring non-tax receipts of the federal budget and controlling the reliability, completeness and timeliness of transfer thereof to the federal budget in 2002-2003.

Purpose of the audit: to determine the efficiency of activities conducted by the Ministry of Property Relations of the Republic of Bashkortostan in organizing the accounting of federal assets, ensuring receipts from its use and management to the federal budget.

Subject of the audit: quality of federal assets accounting organization, exercising a set of measures to formulate and execute the budget assignment, ensuring non-tax receipts to the federal budget and exercising control over completeness, reliability and timeliness of their transfer.