№ 8 (68)/2003

Summary

Yury Voronin
(p. 3)

Report on the results of auditing the use of N.K. Rerikh and S.N. Rerikh painting collection in the State Museum of Oriental Arts.

The audit analyzed the legitimacy of handing N.K. Rerikh's and S.N. Rerikh's paintings over to the museum; establishment of their actual presence in the State Museum of Oriental Arts and compliance with procedures of accounting, ensuring safety, maintenance and use of the collection by the State Museum of Oriental Arts. The paintings were handed over to Museum funds in the established manner at the request of the USSR Ministry of Culture. No shortage of paintings has been detected. The audit did not find any incompliance of the paintings with accounting documents.

Nikolay Loktionov
(p. 10)

Report on the results of auditing compliance of the Closed Joint Venture "Shareholders' company "Diamonds of Russia-Sakha" with international commitments relating to export of natural diamonds, observance of other conditions of the contract dated March 17, 1993, connected with the lease of fixed production and non-production assets of the State unitary enterprise "Foreign Economic Association "Almazyuvelirexport".

Subject of the audit: laws and regulations that served as the basis for leasing of fixed production and non-production assets of the foreign economic association "Almazyuvelirexport" to joint venture "Diamonds of Russia-Sakha" (ZAO AC "ALROSA"), documents on international commitments of foreign economic association "Almazyuvelirexport" relating to export of natural diamonds, accounting reports.

Objects of audit: State unitary enterprise foreign trade association "Almazyuvelirexport", ZAO FK "ALROSA", RF Ministry of Property.

Vladimir Panskov
(p. 24)

Report on the results of the thematic audit conducted to check the performance of regional offices of the RF Ministry of Taxes, treasury offices of the Finance Ministry, financial departments of RF regional administrations, credit institutions, and taxpayers in respect of execution of the federal budget revenue items prescribed by Federal Law "On 2002 Federal Budget" in accordance with the RF Tax Code and Budget Code in the Belgorod Region.

Purpose of the audit: ensuring complete and timely receipt of taxes and dues by the RF budget system and compliance with the budget laws in the process of distributing taxes and dues among the federal budget and Belgorod regional budget, legitimacy of granting and using tax rebates, extensions and postponements for projected, complying with the procedures for tax payments and banking services, status of control over cash transactions in production, trade and paid-for services in the part of its effect on tax compliance.

Ivan Dakhov
(p. 51)

Report on the results of auditing the legitimacy of transferring forest lands into non-forest ones to be used for the purposes not associated with the forest management as well as payments for forest plots of land in the period from 2000 to 2002 in the RF Ministry of Natural Resources and Russian Land Measurement Committee and its units in the North-Western Federal Area.

The subject of the audit was land improvement measures on the forest plots of land transferred from forest lands to non-forest ones as well as monetary funds received as damage compensation during this process. The audit detected violations of some articles from the RF Civil, Forest and Land Codes. This concerns specifically Leningrad Region government's resolutions about leasing forest plots of land in the forests of the 1-st group with the right of wood cutting to various legal entities. The mechanism of forest damage reimbursement in the process of transferring forest lands into non-forest ones is not efficient while the prescribed reporting forms do not ensure reliability of accounting and control over federal budget funds receipts.

Alexander Kushnar
(p. 66)

Report on the results of auditing the performance of the Federal state unitary enterprise "Motor Company № 2" subordinate to the RF Presidential Administration for 2002.

The purpose of the audit was to define legitimacy, efficiency and expediency of disbursing federal budget funds and amounts received from business-like activities for ensuring the Motor Company № 2 Performance.

The audit detected various drawbacks. For example, automobiles of Motor Company № 2 went farther than 200 km from Moscow which is prohibited by the Procedures for motor services provided to federal state authorities. In 2001 the Motor Company got a permit to open a personal account for accounting funds received from business-like activities. Yet no provision about formulating and disbursing these funds have been developed by the company. Some federal officials made their automobiles run up to 100-120 thousand km per year while the set annual limit per one automobile is 60 thousand km.

Sergey Ryabukhin
(p. 78)

Report of the audit conducted to check complete and timely payroll payments to the personnel of educational establishments and other spending units in the Amur, Irkutsk, Kirov, Tver Regions for the per from January 1, 2001.

The purpose of the audit was to check performance of the regional administrations relating to payroll payments to the personnel of educational establishments and other spending units.

The audit detected that the sums of grants allocated from the federal budget for the increase of salaries to public officers came to the regions in the full amount and were disbursed for the projected purposes. Yet the regional administrations are not able to finance the expenditures associated with the increase of salaries to public officers without detriment to the funding of other socially important budget items. Undue repeal of the bonus to public officers that was introduced prior to the payroll increase resulted in the formation of wage arrears that amount to considerable sums and show an upward tendency.

Ivan Dakhov
(p. 98)

Report on the results of auditing the targeted disbursement of funds raised against government guarantees for purchasing grain and assessing the efficiency of the suggested mechanism of supporting local producers in the RF Ministry of Agriculture and Federal Agency of consumer market regulation under the RF Ministry of Agriculture. Subject of the audit: financial resources raised for payment of government purchase interventions in 2002-2003.

Objects of audit: RF Ministry of Agriculture, Federal Agency of Consumer Market Regulation under the RF Ministry of Agriculture, OAO "Zarya-OGO". When making purchase interventions for grain market regulation in 2002-2003 2834.1 thousand tons was sold for the sum of 4941.8 ml rubles, or 45.6 % of the production volume offered for sale. The audit detected that payment for grain was not made in the full amount; organization that do not have grain took part in the tender; grain was purchased after the tender completion not from agricultural producers but from intermediaries; terms of supply to the intervention fund as well as other provisions were violated.

Mikhail Beskhmelnitsyn
(p. 113)

Report on audit results of the financial and economic activities of the government organization "Federal Licensing Center under the RF State Committee for Construction and Housing and Utility Complex" (hereinafter referred to as the Center).

The audit reveals the following:

• the review of the financial and economic activities of the Center shows that in the period under review total assets in the Center's balance had a significant upward tendency;
• the review of the dynamics and structure of the accounts receivable for 2001-2002 shows deterioration in the discipline maintained by the Center in respect of payments and settlements;
• the Gosstroi of Russia does not properly coordinate, provide a day-to-day management and monitoring of the Center's activities;
• as an organization under the Gosstroi of Russia the Center's performance has not been reviewed or evaluated.

Vladimir Panskov
(p. 146)

Report on the results of the thematic audit conducted to check the organization of regional offices of the RF Ministry of Taxes, treasury offices of the Finance Ministry, financial departments of RF regional administrations, credit institutions, and taxpayers in respect of execution of the federal budget revenue items prescribed by Federal law "On 2002 Federal Budget" and "2003 Federal Budget" in accordance with the RF Tax Code and Budget Code in the Republic of Mordovia.

Subject of the audit: ensuring complete and timely receipt of taxes and dues by the RF budgetary system and compliance with the budget laws in the process of their distribution among the federal budget and budgets of the Republic of Mordovia, legitimacy of granting and using tax rebates and extensions, tax credits and investment tax credits for the projected purposes.

Mikhail Beskhmelnitsyn
(p. 163)

Analytical note "On Economic and Financial Status of Natural Monopolies" has been drafted based on the results of audits conducted by the RF Chamber of Accounts in the fuel and energy sector as well as audits conducted in the RF Ministry of Natural Resources and RF Ministry Energy on compliance with Federal law "On 2001 Federal Budget". The note also includes information obtained from the RF Ministry of Energy, RF Ministry of Natural Resources, RF Ministry of Property, RF Ministry of Aviation, RF Ministry of Taxes, Russian Federal Energy Commission and RF State Customs Committee.

Vladislav Ignatov
(p. 192)

Expert and analytical note on the audit of pre-sale preparation and examination of defining the initial price of OAO "NGK "Slavneft" block of shares that are subject to being privatized in 2002 as prescribed by the Program of Privatizing state and municipal enterprises for 2002.

The note analyses financial and economic activities of OAO "NGK "Slavneft" in the period of 2000 - first half of 2002 and assesses the mineral resource base of OAO "NG "Slavneft" and its subsidiaries and affiliated companies. It also provides results of the examination made on defining the initial price for the sale of OAO "NG "Slavneft" block of shares, reviews approaches and methods to define the market price for the company's block of shares.

Law on the Accounts Chamber of Ukraine
(p. 226)