Mikhail Beskhmelnitsyn, Valery Goreglyad

Report on outcomes of inspecting the issues of financing and using government property in the Ministry of Railways of the Russian Federation and Open Joint-Stock Company «Russian Railways» within the framework of performing a Program of Railway Transport Structural Reform.

Legislative, regulatory and methodical documents on railway transport reforming, creation and activities of OJSC «Russian Railways» and its affiliates, financial, accounting and other basic documents have been analyzed in the course of the inspection.

Alexander Nazarov

Report on outcomes of inspecting the target and effective use of state property and state budget funds in organizations within the Federal Agency for Immovable Property Cadastre jurisdiction in the Republic of Tatarstan in 2002-2004.

Inspection subject-matter: book-keeping and reporting documents reflecting the availability and use of state property, federal budget funds and non-budgetary funds being under management of the Federal Agency of Immovable Property Cadastre in the Republic of Tatarstan, FGU (Federal State Institution) «Land Cadastre Chamber» in the Republic of Tatarstan. Budget funds income and use analysis, etc.

Sergey Ryabukhin

Report on outcomes of expert and analytical arrangements for analyzing the expenditure of government funds directed to the Chechen Republic for Russian Federation and Chechen Republic government authorities, as well as to organizations, irrespective of property category, purposing to reconstruct the Chechen Republic social sphere and economics in 2004.

Inspection performed subject-matter – implementation of the Chechen Republic budget and Federal Target Program «Reconstruction of the Chechen Republic Economics and Social Sphere (2002 and subsequent years)» in 2004.

Vladimir Panskov

Report on outcomes of inspecting of the Federal Customs Service’s execution of Russian Federation Accounts Chamber Submission No. 03-380/03-3 dated November 11, 2003 approved as per results of inspecting customs free warehouse regime application.

Inspection subject-matter: regulatory legal documents ensuring free warehouse stable functioning subject to legal regulation particularities; cargo customs declarations, accounting of customs payments and amounts of benefits granted as regards payment thereof, technological scheme of customs clearance and customs control of ZAO «Ford Motor Company» goods moved over the Russian Federation Customs Border, and other FCS Russia administrative documents.

Alexander Nazarov

Report on outcomes of inspecting the target and effective use of state property and state budget funds in organizations within the Federal Agency for Immovable Property Cadastre jurisdiction in the Irkutsk Region for 2002-2004.

Inspection subject-matter: bookkeeping and reporting documents reflecting the availability and use of state property, federal budget funds and non-budgetary funds being under management of Irkutsk Region Committee on Land Resources and Land-Utilization, Irkutsk Region FGU (Federal State Institution) «Land Cadastre Chamber», FGUDP «Vostsibzemcadastrsyomka» (2002-2003) and East-Siberian Affiliate of FGUP (Federal State Unitary Enterprise) «Goszemacadasrtsyomka» – VISHAGI (2004).

Vladimir Panskov

Report on inspecting work organization in territorial taxation, treasury and financial authorities, individual credit institutions, as well as taxpaying entities covering the federal budget revenues execution in accordance with the requirements of the Russian Federation Tax Code and the Russian Federation Budget Code for 2004 and the expired period of 2005 (inspection objects shall be approved by the Russian Federation Accounts Chamber Collegium) in the Republic of Mordovia.

Inspection performance purpose: indebtedness status of entities located in the Republic of Mordovia, as regards tax and other payments to the budget system and measures taken by territorial taxation authorities intended to decrease it, indebtedness status of Republic of Mordovia budget before the federal budget and measures taken for its settlement.

Victor Kosourov

Report on outcomes of inspection conducted in Open Joint-Stock Company «Foreign Economic Association «Medexport» as per item 4.3.2 «Inspection of legality of attracting, efficiency and target use of target foreign drawings (credits (loans) of international financial institutions and credits (loans) of foreign countries’ governments, banks and companies) attracted against Russian Federation Government guarantees, as well as «gold» credits, government credits to fishing enterprises, credits to fuel and energy complex enterprises, budgetary credits in foreign exchange granted to entities based on individual decisions by the Russian Federation Government including borrowed funds users’ settlements with the federal budget, as well as efficiency in operations by the Ministry of Finance of the Russian Federation and Bank for Foreign Economic Activity of the USSR directed to overdue indebtedness repayment by borrowed funds users, including those in the Moscow State University named after M.V. Lomonosov, Central Excise Customs, Open Joint-Stock Company «Foreign Economic Association «Medexport», Public Corporation «BrAVO», Open Joint-Stock Company «Vostsibelement», Open Joint-Stock Company «Electrosviaz» of the Irkutsk Region (Irkutsk Region)».

Inspection subject-matter – concords, agreements, contracts, debt instruments, financial, banking and other instruments of OJSC «Foreign Economic Association «Medexport» and determination their compliance with legislative, and regulatory and legal acts of the Russian Federation on issues of using target foreign drawings.

Nikolai Tabachkov

Report on outcomes of inspecting financial and economic activities of Open Joint-Stock Company «First Directing Agency of Banking Holding».

Inspection subject-matter: legislative, regulatory, instructive and administrative documents relating to the inspection subject; Open Joint-Stock Company «First Directing Agency of Banking Holding» participation in grouping bank services market by means of direct or indirect (via third persons) material impact on decisions taken by management authorities of credit institutions included in the Banking Holding, deriving the highest possible profit in Banking Holding interests, etc.

Sergey Agaptsov

Analytic memorandum on the problems related to administering mandatory social insurance premiums in the Russian Federation.

The memorandum was prepared using the materials on inspecting the activities of the territorial authorities of the Federal Tax Service and Russian Pension Fund on administering mandatory social insurance premiums in the Leningrad Region for 2004.

The memorandum indicates the problems of splitting functions on administering mandatory social insurance premiums between the Federal Tax Service and Russian Pension Fund authorities, their interaction, as well as problems of pre-trial settlement procedures for matters connected with collecting indebtedness on mandatory retirement insurance premiums, charging default interests on back taxes amounts, performing set-offs and refunds on mandatory retirement insurance premiums. Comparative analysis was made in respect of growth rates and structure of indebtedness on unified social tax and mandatory retirement insurance premiums.

Sergey Agaptsov

Analytic memorandum on outcomes of analyzing the efficiency of applicable procedures for unified social tax calculation, payment and administration.

Expert and analytical arrangements under which outcomes the analytic memorandum was prepared, had been performed in territorial authorities of the Federal Tax Service and on the Pskov and Yaroslavl Regions, and the Stavropol Territory enterprises. Materials of control, and expert and analytical arrangements conducted by the Russian Federation Accounts Chamber in 2001-2004 in federal and regional level taxation authorities (Republics of Karelia and Mordovia, Krasnodar Territory, Arkhangelsk, Irkutsk, Moscow, Orel, Saratov Regions, and Saint-Petersburg) were used as well.

There has been analysis of legal problems performed as regards the unified social tax calculation, payment and administration for 2001-2004. A proposal to amend and supplement taxation legislation, insolvency (bankruptcy) legislation, and registration legislation has been put forward with the purpose of eliminating deficiencies and contradictions discussed.

Sergey Agaptsov

Analytic memorandum on evaluating prospects of the Russian Federation Pension Fund (hereinafter called as «PFR») financial stability and forming its budget revenues.

Organizational and legal issues of PFR activity and their impact on Fund’s budget financial stability, PFR current financial standing have been considered, PFR budget forecast for a period up to 2020 have been implemented, and expected financial results, there are proposals extended covering the PFR financial stability increase.