№  8 (104) / 2006

Summary

Alexander Nazarov

Audit report on effective application of the federal budgetary funds allocated in 2002-2004 and in the past period of 2005 for implementation of the federal target program « Creation of the computer-based system for keeping the state land register and state accounting of real property (2002-2007) » , in the Federal Agency of Real Property Register and its organizations in Moscow and Moscow region. The audit subject is to establish efficiency of application of federal budgetary funds allocated for creation of the computer-based system; to establish efficiency of institutions and organizations subordinate to the Federal Agency in Moscow and Moscow region in implementation of measures aimed at rational use and involvement of land and other real property into civil turnover.

Sergey Agaptsov

Audit report on application of funds allocated by the RF Pension Fund for social assistance in 2004 including that in the branches of the Pension Fund in the Rostov and Novosibirsk regions. The audit subject is observance of the established order in financing: expenditures for social assistance in 2004, address social and drugs assistance to non-working pensioners, expenditures for measures aimed at natural disasters and emergencies recovery in part of providing social assistance to non-working pensioners, additional payments for compulsory medical insurance of non-working pensioners: arrangement of financing expenditures for reinforcement of material and technical base of institutions providing social services to population.

Vladimir Panskov

Audit of accuracy of calculation, completeness and promptitude in tax and other compulsory payments to the federal budget, observance of the established order of the VAT refund in case of exporting goods (works, services) in 2005 and in the past period of 2006 in JSC « Lebedinskiy Mining-and-Processing Integrated Works » and JSC « Mikhailovskiy Mining-and-Processing Integrated Works » . Audit object: the constituent documents, customs entries, consignment and transportation documents, proving actual export and import supplies in foreign trade transactions, accuracy of calculation of severance tax, tax declarations and calculations , annual and regular accounting, statistical and tax statements, balance audit trails.

Sergey Ryabukhin, Alexander Nazarov

Audit report on the intended and efficient application of funds of the federal budget allocated for the enforcement of Federal Law No. 131-FZ « On the general principles of organization of local governments in the Russian Federation » in the Republic of Mariy El » of October, 6, 2003 and of intended and efficient application of the state funds provided by the federal budget and the budget of the Republic of Mariy El.

Sergey Ryabukhin

Report on the audit results of intended and efficient application of funds provided by the fed eral budget and budget of the Kabardino-Balkar Republic and application of federal budgetary funds allocated for the enforcement of Federal Law No. 131-FZ «On the general principles of organization of local governments in the Russian Federation» in the Kabardino-Balkar Republic» of October, 6, 2003. Audit object: budgeting, the Republic revenue and expenditure budget formation and implementation, governing budgetary legal relations in the Republic with the Federal Law as well as effectiveness of the financial control over the budget implementation during the period under inspection effected by the federal and regional regulatory agencies.

Mikhail Beskhmelnitsyn

Report on the audit results of the effectiveness of financial and economic activity of Joint Stock Company «Bashkir Copper and Sulphur Integrated Works» in 2004-2005.

Mikhail Beskhmelnitsyn

Report on the audit results of the Russian JSC «Unified Energy System of Russia» (JSC «UES») on the economic reasonableness of the subscriber's fee amount, its intended application as well as on formation and execution of investment programs of JSC «UES» in 2004 and in the past period of 2005. The audit subject is financial and economic activity of JSC «UES» in 2004 and in the past period of 2005, reasonableness of costs included in the calculation of the subscriber's fee in 2004, receipt and application of funds of the subscriber's fee for the services of JSC «UES» and investment activity 2004-2005.

Sergey Agaptsov

Audit results on application of funds allocated for financial and logistics support of the Moscow regional department of the RF Social Insurance Fund in 2005. The audit subject covers the following matters: statutes, regulations, financial, accounting and other order documents validating transactions with the funds applied for financial and logistics support, order of financing expenditures, validation of costs, connected with the current activity of the Moscow regional department of the Fund, observance of contractual discipline and assurance of valid norms on tenders, execution of works and provision of services, status of accounting and records, settlements with the organizations and companies, related to logistics support, analysis of payables and receivables.

Valery Goreglyad

Audit report on completeness of receipt, intended and efficient application of federal budgetary funds allocated for the RF national teams training on the basis of the Center of Athletic Performance with the Federal Agency for Physical Culture and Sport. The audit objects are the Federal Agency for Physical Culture and Sport, Federal State Institution «Center of Athletic Performance of the RF National Teams». Audit object: actual execution of budget expenditure report for the RF national teams training, execution of contract obligations, payables and receivables for budgetary funds, allocated for the RF national teams training on the basis of the «Center of Athletic Performance of the RF National Teams», reasons for their establishment, foreign currency availability, legality of their receipt, propriety of their spending, accounting and recording, control over the application of budgetary funds allocated by the Federal Agency, etc.

Valery Goreglyad

Audit report on intended and efficient application of federal budgetary funds allocated for central purchasing of equipment and drugs for healthcare needs in the Federal Agency for Healthcare and Social Development, Federal State Unitary Enterprise « Russian Association « Medtekhsnab » . Audit object: state contracts, financial, bank and other documents and inspection of their compliance with the law and regulations of the Russian Federation on application of federal budgetary funds allocated for central purchasing of the medical equipment and drugs for the healthcare needs, payment and other original documents, accounting and statistical records.