№8 (80) / 2004 год

Summary

Vladimir Panskov
(p. 3)

Report on the audit in the Russian Management System Agency (hereinafter the Agency), state-owned entities and enterprises controlled by the Agency, joint-stock companies with respect to which the Agency carries out the single governmental policy in the field of development, production, repairs, and disposal of military and civil products, issues of development of the taxable base of enterprises and entities in the radio/electronic industry, ensuring complete and timely receipt of tax payments to the federal budget in 2002/2003.
The audit target: to develop the taxable base, to ensure complete and timely receipt of tax payments to the federal budget from state-owned entities and enterprises controlled by the Agency, joint-stock companies with respect to which it pursues the single state policy in the field of development, production, repairs, and disposal of military and civil products.
The audit object: taxable base, completeness and timeliness of receipt of tax payments to the federal budget. The audit objects: the Agency and the following federal state-owned unitary enterprises: Oktyabr Production Association (Kamensk-Uralsky, Sverdlovsk Region), Polyot Chelyabinsk Radio Works (Chelyabinsk), Ulyanovsk Mechanical Works Open Joint Stock Company (Ulyanovsk).

Alexander Piskunov, Vladislav Ignatov
(p. 26)

Report on the topical audit of use of military assets released during the military reform in the Defense Ministry of the Russian Federation.
The audit target is to determine legality and efficiency of management, disposal, and application of military assets released during the military reform in the Russian Defense Ministry.
The report contains the analysis of how the use of released military assets is arranged, by its sales, by transfer of temporarily idle non-residential premises of the Russian Defense Ministry in lease, transfer of social infrastructure facilities from federal ownership to the ownership of constituents of the Russian Federation and to municipal ownership as well as analysis of released land plot application.

Mikhail Beskhmelnitsyn, Nikolay Loktionov, Anatoly Morozevich
(p. 63)

Report on the results of the joint audit, which was conducted by the Accounts Chamber of the Russian Federation and the State Control Committee of the Republic of Byelarus, of completeness of receipt, target and efficient application of the Union State budget funds allocated to the Minsk Branch of the Moscow State Social University in 2001/2003. The report contains information on regulations, laws, and other documents governing activities of the Moscow State Social University Branch, its financial and educational activities, and also gives a description of the current material and technical basis of the University's branch.

Alexander Nazarov
(p. 75)

A report on the audit of application of state property and funds allocated in 2002/2003 for reproduction and preservation of sturgeons in the Caspian basin, in the Astrakhan, Volgograd, and Saratov Regions, together with the Accounts Chamber of the Azerbaijan Republic.
The report features information on audit subjects, availability and application of state property transferred to enterprises for operating control; substantiation, conditions, and volumes of budget funds allocation for reproduction and preservation of sturgeons in the Caspian basin as well as on completeness and timeliness of receipt and target application of federal budget funds.

Alexander Nazarov, Nikolay Loktionov
(p. 93)

A report on the audit of the application of funds allocated by the International Bank for Reconstruction and Development (IBRD) for funding of the Land Reform Implementation Support (LARIS) project and the application of the federal budget funds allocated for co-funding of the same project in 2001/2003, in the Federal Services of Russian Land Cadastre, the project team, the State Landscaping University as well as at enterprises, institutions, and entities of the Leningrad, Nizhniy Novgorod, Perm, and Samara Regions, which received these funds.
The audit target is lawfulness, efficiency, and target application of funds allocated by IBRD to fund the LARIS project and of the federal budget funds allocated during the said period to co-fund the said project as well as correct and complete settlements with the federal budget by users of borrowings. The audit object is agreements, arrangements, contracts, bank and any other financial/accounting documents and identification of their conformity to regulations and laws concerning the application of target foreign borrowings and the federal budget funds.

Sergey Ryabukhin
(p. 109)

Report on the audit of performance of the Chukotka Autonomous Area budget for 2003 and for the current portion of 2004 as the budget of a highly-subsidized constituent of the Russian Federation. The audit target is use of funds allocated from the federal budget to the budget of the Chukotka Autonomous Area as well as of funds of the district budget for 2003 and the expired period of 2004.
The audit subjects are the Administration of the Governor and the Government of the Chukotka Autonomous Area, the Department for Finance, Economy, and Property Relations of the Chukotka Autonomous Area, the Department for Industrial and Agricultural Policy of the Chukotka Autonomous Are, the Department for Social Policy of the Chukotka Autonomous Area, the Military Commissariat of the Chukotka Autonomous Area, the Department of Interior of the Chukotka Autonomous Area, Chokotavtodor Road Department (a state-owned institution), Chukotkommunkhoz (an enterprise of the Chukotka Autonomous Area), Chukotsnab (a state-owned unitary enterprise of the Chukotka Autonomous Area).

Valery Goreglyad
(p. 132)

Report on the audit of efficient and target use of the federal budget funds allocated for creation of a telecommunications system for rural schools' remote access to information and educational resources in the Education Ministry of the Russian Federation.
The report features general information on the Federal Target Program entitled the Unified Educational Information Environment Development (2001/2005), volumes and sources of budget funding as well as information on conformity of drafting of state contracts to established requirements, on availability of documents on implementation of program events in the Russian Education Ministry.

Sergey Ryabukhin
(p. 141)

A report on the audit of application of the federal budget funds allocated in 2003 and in the expired period of 2004 as funding to budgets of other levels for implementation of the appropriate federal target programs and of individual aspects of the Kaluga Region budget execution.
Audit subjects: the Kaluga Region Government and its structural subdivisions, the Federal Treasury Department of the Finance Ministry of the Russian Federation for the Kaluga Region; municipal entities, agencies, and enterprises that receive funds from the federal and regional budgets (on a sampling basis); state-owned and private banks, lending institutions engaged in settlement and cash transactions with funds from the federal and regional budgets (if necessary).

Sergey Shokhin
(p. 161)

A report on the audit of the system for provision of state guarantees included into the internal public debt, which is applied in the Finance Ministry of the Russian Federation and in recipients of funds against guarantees (upon requests).
The audit target is to verify the system for provision of state guarantees included into the internal public debt; reimbursement of the federal budget funds spent on implementation of state guarantees and on arrangement for the state guarantees accounting, and reliability of reports on enterprises' and agencies' payables under state guarantees.

Sergey Agaptsov
(p. 176)

A report on the audit of target application of the federal budget funds allocated in 2003 to federal state-owned unitary enterprises in the field of electronic mass media, including Rossiya Television Channel, a state-owned TV company; Radio Rossiyi state-owned radio-broadcasting company; Vesti Russian information agency; Kuban, Krasnodar-based state-owned TV and radio-broadcasting company; Sakhalin state-owned TV and radio-broadcasting company (city of Yuzhno-Sakhalinsk).
The audit subject are documents evidencing completeness, substantiation, and timeliness of receipt of funds from the federal budget, and actual spending of budget allocations; regulations and any other orders substantiating transactions with federal budget funds; agreements, payment and any other source documents, income and cost estimates, accounting, financial, and statistical statements evidencing transactions with the federal budget funds; materials of control events held by the Accounts Board of the Russian Federation and any other law-enforcement, supervisory or control authorities earlier.

Mikhail Beskhmelnitsyn
(p. 196)

Analysis of use of the federal budget funds allocated for subway construction in the Russian Federation. The analytical note was prepared on the basis of audits, which were held by the Accounts Chamber of the Russian Federation in 2000/2004, of funding and target application of state capital expenditures provided for by the Federal Target Investment Program for Subway Construction in St. Petersburg, Nizhny Novgorod, Ufa, Kazan, Omsk, Samara, Novosibirsk, Moscow, and Ekaterinburg as well as materials of the State Construction Committee of Russia, the State Statistics Committee of Russia, and Investstroymetro Autonomous Non-for-Profit Entity.

Vladimir Panskov
(p. 209)

The analytical note on problems in Russian tax, customs, and budget law and proposals as to its perfecting. Audits conducted by the Accounts Chamber of the Russian Federation testify to the fact that, despite measures taken to perfect tax and budget law, numerous amendments annually made to tax law, and tighter tax administration, many problems are still waiting for resolution, which significantly impairs the budget receipts. Many legal aspects of tax payment bank servicing has not been settled. Individual provisions of the RF Budget Code also require urgent changes. To further perfect tax, customs, and budget law, the Accounts Chamber of the Russian Federation puts forward its proposals.