№5 (77) / 2004 год

Summary

Alexander Nazarov
(p. 3)

Report on findings of the audit of performance efficiency of the Russian part of the Russo-Japanese Commission for Settlement of Fishing Claims as Concerns Combating Supplies of Poaching Sea Fishing Products Originating in the Exclusive Economic Area of the Russian Federation to Japanese Sea Fishing Ports in 2001/2002.

Subject of audit: supplies of poaching sea fishing products originating in the exclusive economic area of the Russian Federation to Japanese Sea fishing ports in 2001/2002.

Mikhail Beskhmelnitsyn
(p. 20)

Report on findings of the audit of funding and intended use of governmental capital spending provided for by the Federal Target Investment Program for Subway Construction in Omsk, Samara and Novosibirsk in 2001/2002.

The purpose of the audit is to verify completeness and timeliness of funding and intended use of governmental capital spending provided for by the Federal Target Investment Program for Subway Construction in Omsk, Samara and Novosibirsk in 2001/2002.

Subjects of audit: legal acts and regulations, financial and statistical statements, reference and information materials.

Objects of audit: Administrations of the Omsk, Samara, and Novosibirsk Regions; customers for subway line construction in Omsk, Samara, and Novosibirsk.

Vladislav Ignatov, Yury Voronin
(p. 43)

Report on findings of audit of complete receipt, intended and efficient use of rent by high schools of the Russian Federation in 2000/2002.

Object of audit: to verify complete receipt, intended and efficient use of rent by high schools of the Russian Federation in 2000/2002.

Subject of audit: documents evidencing legal compliance of contractual and financial accounting, use of and control over federal property in high schools of the Russian Federation.

Vladimir Panskov
(p. 57)

Report on findings of the audit of implementation by the State Customs Committee of the Russian Federation of the submission issued by the Accounts Chamber of the Russian Federation dated January 30, 2003, No. 03-64/03-3 concerning audits of financial and business operations of agencies that imported and use construction equipment for the trunk pipeline (Blue Flow), to which preferential customs fees were granted.

The purpose of the audit: to assess findings of customs authorities' audits of financial and business operations of companies that imported construction equipment and machinery for the Blue Flow trunk pipeline on a preferential basis.

Object of audit: State Customs Committee of the Russian Federation.

Vladimir Panskov
(p. 66)

Report of findings of the audit of the taxable basis improvement, completeness and timeliness of receiving tobacco product excises in 2002 and over 9 months of 2003, which was held in territorial tax authorities and companies.

The purpose of the audit: arrangement for and securing of execution of the federal budget income generated by tobacco product excises.

Subject of audit: taxable basis, completeness and timeliness of receiving tobacco product excises to the federal budget.

Nikolay Loktionov
(p. 84)

Report on findings of the audit of intended application of off-budget funds of the Governmental Institution for Generation of the State-Owned Pool of Precious Metals and Precious Stones of the Russian Federation, Storage, Issuance and Use of Precious Metals and Precious Stones at the Finance Ministry of the Russian Federation.

The purpose of the audit: to verify intended application of off-budget funds of the Governmental Institution for Generation of the State-Owned Pool of Precious Metals and Precious Stones of the Russian Federation, Storage, Issuance and Use of Precious Metals and Precious Stones at the Finance Ministry of the Russian Federation.

Objects of audit: Finance Ministry of the Russian Federation; the Governmental Institution for Generation of the State-Owned Pool of Precious Metals and Precious Stones of the Russian Federation, Storage, Issuance and Use of Precious Metals and Precious Stones at the Finance Ministry of the Russian Federation

Alexander Nazarov
(p. 119)

Report on findings of the audit of efficient application of public funds assigned for environment protection efforts in the Kaliningrad Region and the Neman River basin (as part of international cooperation with audit agencies of Byelorussia, Lithuania, and Poland), together with the Control and Accounts Chamber of the Kaliningrad Regional Duma, in the Kaliningrad Regional Administration and in the Natural Resources and Environment Protection Department of the Russian Natural Resources Ministry for the Kaliningrad Region.

The purpose of the audit: to analyze efficiency of application of public funds assigned for implementation environment-protection efforts in the Kaliningrad Region and the Neman River basin in 2002/2003.

Subject of audit: funds from the federal budget as well as from that of the Kaliningrad Region, which were assigned for implementation of environment protection efforts in 2002/2003.

Mikhail Beskhmelnitsyn
(p. 145)

Report on findings of the audit of financial and business operations for the Agency for Housing Mortgages, an open joint stock company, and providing governmental guarantees at the cost of the federal budget for the purpose of housing mortgage evolution for 2002 and 9 months of 2003.

Audit of application of governmental guarantees provided to the Agency for Housing Mortgages by the Russian Finance Ministry in connection with loans. Financial and business performance analysis for the Agency for Housing Mortgages OJSC.

Sergey Ryabukhin
(p. 174)

Report on the audit of application of the federal budget funds assigned as grants, subsidies and subventions to Moscow in 2003.

The purpose of the audit: legal and intended use of the federal budget funds allocated as grants, subsidies, and subventions to Moscow in 2003 in the Financial Aid to Budgets of Other Levels section (Section 21, subsection 01, intended expenditure items 352, 485, and 489).

Objects of audit: Moscow Government, its structural subdivisions. Audited period: 2003.

Subject of audit: federal budget use related activities of the Moscow Government.

Alexander Kushnar
(p. 186)

Report on results of audit of allocation, use, and return of the federal budget funds assigned to the Volgograd Regional Administration in the form of budget loans/credits.

The purpose of the audit: to determine legality, appropriateness and efficiency of use by the Volgograd Regional Administration of the federal budget funds assigned in the form of budget loans/credits.

Subject of audit: regulatory legal acts and other orders that substantiate operations with the federal budget funds, payment and any other source documents, budget recipient's revenue and expenditure estimate, any other accounting and financial statements that confirm entering into transactions with the federal budget funds.

Vladislav Ignatov
(p. 201)

Operations of federal state-owned unitary enterprises (FSUE) to ensure remittance of a part of profits remaining after payment of taxes and any other statutory charges to the federal budget in 2002/2003.

The information contains analysis of the Russian Property Ministry operations aimed at securing receipts from FSUEs of a portion of profit remaining after payment of taxes and any other statutory charges to the federal budget in 2002/2003 as well financial and business operations of FSUEs by territories, ministries, and industries.

Mongolian State Audit Law
(p. 225)