№ 6 (66)/2003

Summary

Vladimir Panskov
(p. 3)

Report on the results of the thematic audit conducted to check completeness of receipts to the federal budget of tax and customs payments, legitimacy and target use of customs privileges when implementing the Intergovernmental Agreement between the Russian Federation and Turkey about Russian natural gas deliveries to the Turkish Republic through the Black Sea area of 15 December 1997 in OOO "Gazexport" (OAO "Gazprom"), OAO "Stroitransgaz", OAO "Gazautomatica" and customs houses that made documents for the goods.

Subject of the audit:

• legal, organizational and logistic documents used by organizations in the process of construction and operation of the main gas pipeline "Blue Stream";
• settlements with the federal budget related to taxes and customs dues. Enterprises' arrears to the federal budget. Tax and customs privileges;
• tax and customs authorities' control over proper provision of tax and customs privileges provided to organizations building the main gas pipeline "Blue Stream" and target disbursement of imported goods (equipment).

Alexander Kushnar
(p. 19)

Report on the results of auditing the disbursement of federal budget funds and material assets, timely receipts and transfer to the federal budget of monetary funds received from disposal and management of federal property in 2001 and in the 9 months of 2002 in the Moscow Region Penitentiary Directorate of the RF Ministry of Justice.

The purpose of the audit: to establish legitimacy and justification of disbursing budget funds and material assets as well as to define timeliness of receipt and transfer to the federal budget of the funds obtained from disposal and management of federal property.

The object of the audit: the Moscow Region Penitentiary Directorate of the RF Ministry of Justice.

Vladimir Panskov
(p. 34)

Report on the results of auditing the execution of the decisions made by the Collegium of the RF Chamber of Accounts following the results of the audit conducted in 2001 in Yaroslavl Region as to whether tax and budget legislation was complied with when federal budget revenues were formulated.

The subject of the audit was to check whether federal and regional executive authorities fully complied with the submissions and other decisions of the Collegium of the RF Chamber of Accounts related to elimination of tax and budget legislation violations, drawbacks and shortfalls in the work of regional tax and treasury authorities, financial bodies of RF regional administrations as well as whether tax losses detected in the course of the thematic audit were reimbursed to the budget and what measures were taken in respect of the officials liable for violation of Russian laws on taxes and dues.

Objects of the audit: Directorate of the RF Tax Ministry in the Yaroslavl Region, Federal Regional Treasury Office of the RF Ministry in the Yaroslavl Region, Inter-District Inspectorate of the RF Tax Ministry for largest taxpayers of the Yaroslavl Region, Office of Justice for State Registration of Real Estate Rights and Transactions Therewith on the Territory of the Yaroslavl Region.

Vladislav Ignatov
(p. 43)

Report on the results of auditing the Regional Directorate of the RF Ministry of State Property in the Irkutsk Region in the part of accounting and keeping the register of state property, ensuring federal budget tax receipts and arranging control over reliability, completeness and timeliness of their transfer to the federal budget in 2001-2002, and also activities of the Irkutsk Regional Office of the Russian Federal Property Fund in ensuring federal budget revenue receipts including those from sale of property held in state and municipal ownership, released military property, and those from the sale of seized and other property turned into the state ownership; reliability, completeness and timeliness of transfer thereof to the federal budget in 2001-2002.

The report analyzed the procedures for and quality of a set of measures aimed at formulation of the budget assignment, execution thereof, complete and timely transfer of revenues from federal and other property to the federal budget.

Ivan Dakhov
(p. 82)

Report on the results of auditing the target and efficient disbursement of federal budget funds (except for target foreign investments) by the organizations in the Republic of Bashkortostan, the Nizhny Novgorod and Samara Region, subordinate to the Federal Land Cadastre Service, in 2001-2002.

State cadastre measurements of agricultural areas and other lands are made in compliance with the RF Government's resolutions. They state that the Russian Land Cadastre Service discharges special (executive, controlling, permitting, regulating and other) functions in the state land cadastre management and accounting for the real estate objects located on the plots of land and closely associated therewith, in land improvements, state cadastre estimation of lands and state control over the land use and protection.

The audit found in what way the public funds allocated from the federal budget for all the measure associated with the cadastre on the above territories are disbursed.

Gennady Batanov
(p. 97)

Report on the results of auditing funding and disbursement of funds for provision of aid within the framework of the compulsory medical insurance to residents of other cities and foreign citizens in Moscow and the Moscow Region in 2001-2002.

The report reviewed the compliance with legislative and other acts regulating provision of compulsory medical aid to residents of other cities and foreign citizens outside of their insurance territory. It contains data about the disbursement of funds by the Moscow city and the Moscow Region compulsory medical insurance funds on payments for medical aid provided to residents of other cities and foreign citizens.

Sergei Ryabukhin
(p. 108)

Report on the results of auditing the execution of the budget by Karachai-Cherkess Republic - recipient of financial aid from the 2002 federal budget.

Subject of the audit: budget execution in the Karachai-Cherkess Republic - recipient of federal aid from 2002 federal budget, organization of the budget process in the Republic, formulation and execution of the revenue part of the budget in the Karachai-Cherkess Republic, execution of the expenditure part, disbursement of funds allocated to the Republic from the Fund of co-financing social expenditures, disbursement of federal budget funds allocated to the republic for maintenance of dwellings and social and cultural buildings in 2002, funding capital investments from republican budget funds and others.

Objects of audit: Federal Regional Treasury Office of the RF Finance Ministry in the Karachai-Cherkess Republic Ministry of Taxes Directorate in the Karachai-Cherkess Republic, Administration of the Karachai-Cherkess Republic, Republican Finance Ministry and Healthcare Ministry (on a selective basis), Administration of the Ust-Dzhegutin District.

Mikhail Beskhmelnitsyn
(p. 139)

Report on the results of auditing financial and economic activities of OAO "Ivenergo" and Ivanovo Regional Energy Commission in the part of justification of tariffs for the supplied electric and heat energy as well as the course of implementing the RF electric energy reform program in compliance with the laws.

The report provides data about the status of joint-stock company's fixed assets, accounts receivable and payable, use of funds for technical re-equipment, reconstruction and modernization of production, settlements with energy suppliers for Federal (all-Russian) wholesale market of electric energy (capacities) and others.

Sergei Shokhin
(p. 162)

Report on the results of auditing the use of government bonds to repay the federal budget arrears to spending units in the RF Finance Ministry and federal budget funds recipients.

The purpose of the audit was to check legitimacy, expediency and financial results of operations with government non-marketable bonds which are federal government securities denominated in the RF currency (rubles) and issued in the forms of documents.

The audit was conducted in the RF Finance Ministry and the object of the counter-audit was state enterprise "Scientific Research Institute of Radio Machine Building".

Mikhail Surkov
(p. 171)

Report on the results of the thematic audit conducted to check the target disbursement of federal budget funds allocated for the maintenance of interior bodies in the Main Interior Directorate for Region Objects of the Public Security Service jf the RF Interior Ministry.

Subject of the audit: financial and economic activities of the Main Interior Directorate for Region Objects of the RF Interior Ministry in 2002, correspondence between actual spending of monetary funds to limits of budget commitments, justification of budget funds distribution among objects to be financed and types of expenditures, targeted and efficient use of federal budget funds and federal property allocated for the maintenance of Main Interior Directorate of the RF Interior Ministry.

Object of audit: Main Interior Directorate for Region Objects of the Public Security Service of the RF Interior Ministry.

Yuri Voronin
(p. 179)

Consolidated analytical report "Major problems and conditions for effective reproduction of our scientific potential".

The legal basis of the scientific sphere performance was researched in the course of the report preparation. Analysis was made of sixteen audit results including audits of target and efficient disbursement of federal budget funds in the Russian Academy of Sciences, RF Ministry of Industry, Science and Technologies, state scientific centers and scientific funds, and also in implementation of federal target programs. Analytical materials and statistical information were used from relevant scientific organizations including the Center of Scientific Research and statistics of the RF Ministry of Industry, Science and Technologies.

Nikolai Loktionov
(p. 207)

Analytical report on financing from the budget of the state defense order in the part of export-import supplies in the field of military and technical cooperation between the Russian Federation and foreign states including relations between the federal budget and Russian participants of military and technical cooperation with foreign states.

The report uses materials of analytical measures related to the impact of military and technical cooperation on the formulation and execution of the federal budget, efficiency of the budget funds disbursed on funding the state defense order in the existing conditions of its formulation and execution, procedures for management and application of intellectual property objects in the course of military and technical cooperation the rights to which are owned by the Russian Federation.

The report reviews a large range of issues related to military and technical cooperation that has shown significant development in the resent years.

Law on the Chamber of Accounts of Austria
(p. 221)

Questionnaire for the readers of the Bulletin of the RF Chamber of Accounts
(p. 229)