№ 12 (72)/2003

Summary

Yuri Voronin, Sergey Ryabukhin
(p. 3)

Report on the results of auditing financial support for the development of Obninsk, a town of the Kaluga Region, as a scientific center of the Russian Federation.

Purpose of the audit: timeliness and completeness of receipt, targeted and efficient disbursement of the budget funds in the Kaluga Region and the town of Obninsk as well as off-budget funds for the implementation of the guidelines of Obninsk development as a scientific center of the Russian Federation.

Vladimir Panskov
(p. 22)

Report on the results of auditing the efficiency of using tax and due exemptions granted to OAO "AVTOVAZ" as well as liquidation of accrued fine and penalty arrears to the Federal Budget.

Purpose of the audit: to check the efficiency of using provided exemptions on taxes, dues and other compulsory payments to the budget, liquidation of accrued tax and due arrears to the Federal Budget.

Subject of the audit: RF Government's Resolutions about providing exemptions on taxes, dues and other compulsory payments to the budget, decisions of tax authorities about granting authority to restructuring, financial and accounting reports, documents testifying to the complete and timely payment of taxes, dues and other compulsory payments.

Vladislav Ignatov
(p. 35)

Report on the results of the auditing of the Tuapse Sea Merchant Port in relation to efficiency and expediency of using federal assets as well as completeness and timeliness of the Federal Budget receipts from the disposal and management of federal assets.

Purpose of the audit: legitimacy of privatization of immovable property, procedures for transfer and assignment of immovable objects that are not subject to privatization; legitimacy and efficiency of management, disposal and use of assets, including immovable property, assessment of production and financial performance results for 2002-2002 and I quarter of 2003; defining completeness and timeliness of revenue and payment receipts by the federal budget in 2000-2002 and I quarter of 2003.

Vladimir Panskov
(p. 56)

Report on the results of the thematic audit conducted to check the development of the tax basis, complete and timely receipt of excises for alcoholic products in 2002 and the passed period of 2003 in the RF Finance Ministry, RF Ministry of Economic Development, RF Ministry of Taxes, RF Ministry of Agriculture, in executive authorities of RF regions, regional tax authorities and in organizations engaged in production and circulation of alcoholic products (Kabardino-Balkar Republic and the City of Moscow)

Purpose of the audit: control over Federal Budget and tax legislation implementation in the part of federal budget revenue formation from excise payments for excise goods - ethyl spirit from edible materials, vodka and liqueurs.

Mikhail Beskhmelnytsin, Gennady Batanov
(p. 103)

Report on the results of auditing the targeted disbursement by executive authorities of RF regions in the Southern Federal Area, that suffered from flood, of the Federal Budget funds and government extrabudgetary funds allocated for gratuitous subsidies to be provided to citizens for restoration, construction and purchase of housing instead of that destroyed.

Purpose of the audit: to check completeness and timeliness of allocation and targeted disbursement by executive authorities of RF regions in the Southern Federal Area, that suffered from flood in June 2002, of the Federal Budget funds allocated for gratuitous subsidies to be provided to citizens for restoration, construction and purchase of housing instead of that destroyed, as well as amounts from the RF pension fund allocated to fund construction of special homes for single elderly citizens from those who suffered from flood and to build social service facilities for the citizens who suffered from flood.

Objects of audit: Government of Kabardino-Balkar Republic, Government of the Stavropol Territory, Administration of the Krasnodar Territory, administrations of municipal entities in the above RF regions (on a selective basis);

North-Caucasian and South-Western banks of the RF Sberbank and their branches located on the territory of the Stavropol and Krasnodar Territories and Kabardino-Balkar Republic;

RF Pension fund offices in the Republic of Adygeya, Kabardino-Balkar Republic, Krasnodar and Stavropol Territories.

Sergey Shokhin
(p. 135)

Report on the results of the Federal Budget operations with new types of government borrowing on the internal market of government securities.

Purpose of the audit: the expediency of raising funds, completeness of recording and reliability of accounting as well as servicing of new types of government borrowing on the internal market of government securities (federal bonds with depreciable debt and government saving bonds).

Subject of the audit: operations with new types of government borrowing on the internal market of government securities based on laws and regulations of the Russian Federation, RF Ministry of Finance, agreements, contracts, financial, banking and other documents related to the matter under audit.

Object of the audit: Finance Ministry of the Russian Federation.

The audit showed that government bonds with depreciable debt with 2006 and 2008 maturity dates aroused great interest among investors. That will allow to avoid unfavorable piques of load on the federal budget in 2003-2005.

Vladimir Panskov
(p. 149)

Report on the results of auditing the organization and status of controlling activities, internal controls and efficiency of influence thereof on the tax compliance in the RF Ministry of Taxes.

The purpose of the audit was to check the status of controlling activities, internal controls and efficiency of influence thereof on tax compliance. In the course of the audit the status of controlling efforts was checked in 9 departments and divisions of the Ministry of Taxes. The act was drawn up to sum up the audit results. Officials of the RF Ministry of Taxes familiarized themselves with the act and put their signatures. There were no obstacles to the conduct of the audit in the RF Ministry of Taxes.

Vladimir Panskov
(p. 171)

Report on the results of the audit required for the preparation and submission to the RF State Duma and the Federation Council of the RF Accounts Chamber's opinion on the RF Government's report related to the results of the work done to implement sharing production agreements in the tax and customs authorities, Administration of the Sakhalin Region for 2002 and passed period of 2003.

The report looks at the issues of sharing production agreements implementation in the part of interrelations between subsoil users and federal budget in 2002 and the passed period of 2003 as per Federal Law No. 225 of 30 December 1995 "On Sharing Production Agreements", Article 19, Point 3, in the wording of Federal law No.19 of 7 January 1999, within the framework of projects "Sakhalin-1" and "Sakhalin-2".

Mikhail Surkov
(p. 182)

Report on the results of auditing the disbursement of the Federal Budget funds allocated in 2002 from the RF Government's reserve fund for prevention and liquidation of extreme situations and natural disaster consequences in the Far Eastern Federal Area.

Purpose of the audit: targeted disbursement of federal budget funds allocated to the Administration of the Primorsk Territory and the Sakhalin Region.

Subject of the audit: federal budget funds allocated in 2002 from the RF Government's reserve fund to the Administrations of the Primorsk Territory and the Sakhalin Region for prevention and liquidation of extreme situations and natural disaster consequences.

Objects of the audit: Administration and organizations, recipients of budget funds in the Primorsk Territory (the City of Vladivostok); Administration and organizations, recipients of budget funds in the Sakhalin Region (the City of Yuzhno-Sakhalinsk).

The audit showed that executive authorities in the Primorsky Territory and the Sakhalin Region that received funds from the RF Government's reserve fund in 2002 disbursed 37277.5 thousand rubles for other than projected purposes.

Law on the Accounting Office of Japan
No. 73, 1947
(p. 197)

Results of questioning conducted among readers
of the RF Chamber of Accounts Bulletin
(p. 208)