Summary

Sergey Stepashin
(p. 3)

The report of the Chairman of the Accounts Chamber of the Russian Federation.

Mutual conference of ARABOSAI and EUROSAI Governing Boards, Tunisia.

Sergey Stepashin
(p. 5)

The best techniques and standards of the audit of the privatization effect.

The report of the Chairman of the Accounts Chamber of the Russian Federation at ARABOSAI and EUROSAI mutual conference «Privatization and its Impact on the State Services Management», Tunisia.

Nikolai Tabachkov
(p. 12)

Report on the results of audit of formation, application and management of funds of the Stabilization Fund of the Russian Federation in 2005 at the Ministry of Finance of the Russian Federation, the Federal Treasury and the Bank of Foreign Economic Activity of the USSR.

The audit goal: to check formation and intended application of the funds of the RF Stabilization Fund in 2005 as well as efficient allocation of funds of the Stabilization Fund.

Mikhail Beskhmelnitsyn
(p. 24)

Report on the results of the control event «Audit of lawful and efficient application of budgetary and extra-budgetary funds for construction of the terminal city in Sochi, at the Federal Agency for Air Transport and at the Federal State Institution «Managerial Board for Construction of the Terminal City at the Airport of Sochi».

The audit object: documents confirming the amount of the works performed and financing of capital investments, allocated for construction of the terminal city at the airport of Sochi, availability of the feasibility report and the approved design and estimate documentation (estimated cost and duration of construction), existence, content, structure of the accounts payable and receivable, including those to the federal budget, estimation of the site construction stage: amount of the works performed and those to be done, an expected date of launching the site, construction completeness phase, analysis of prospects of finishing the construction of the terminal city at the airport of Sochi, etc.

Sergey Ryabukhin
(p. 52)

Report on the results of the control event «Audit of the intended and efficient application of state funds provided by the federal budget and the budget of the subdivision of the Russian Federation, the Administration of the city of Sochi».

The audit object: normative, legal and other documents regulating allocation and application of federal budgetary funds, funds of the RF subdivision and extra-budgetary sources of the Administration of Sochi in 2005 and for the expired period of 2006.

Mikhail Surkov
(p. 66)

Report on the results of the control event «Audit of the federal budgetary funds, allocated in 2005 as donations, subsidies and subventions to budgets of Moscow and the Moscow region as well as funds allocated to the Moscow budget for radioactive agents utilization in 2004-2005».

The audit object: regulations and order documents confirming allocation and application of the federal budgetary funds.

Alexander Nazarov
(p. 80)

Report on the results of the control event «Audit of the intended application of the federal budgetary funds allocated to agricultural and environmental sectors to the Administration of Sochi, to the Federal State Institution «Sochi National Park» and the Federal State Institution «The Caucasus Natural Biosphere Reserve».

The audit goal: to notify budgetary funds managers and receivers promptly of the budgetary appropriations, limits of budgetary liabilities, availability of the approved estimates of income and expenditures, use of the federal property and land resources, application of funds received from the entrepreneurial and other earning activities, completeness and accuracy in specifying the actual receipt of funds from extra-budgetary sources of the budget organization at the client accounts of the Treasury and others.

Sergey Agaptsov
(p. 102)

Report of the RF Accounts Chamber on the draft Federal Law «On Insurance Tariffs for Compulsory Hospital Insurance against Industrial Accidents and Occupational Diseases for 2007».

The draft law is drawn up in such a way that it takes into account the basic parameters of the forecast of the social and economic development of the Russian Federation for 2007 and for the period until 2009 worked out by the Ministry of Economic Development, as well data of the RF Social Insurance Fund on expenditures on insurance provision for those who suffered from industrial accidents and occupational diseases in view of types of economic activity in 2005; while preparing the Draft Law the expenditures on compulsory social insurance against industrial accidents and occupational diseases were calculated taking into account provisions of Federal Law No. 125-FZ and draft Federal Law «On Budget of the Social Insurance Fund of the Russian Federation for 2007» and others.

Viktor Kosourov, Alexander Nazarov, Nikolai Tabachkov
(p. 106)

Report on the results of the control event «Audit of efficient and intended application of loans from the European Bank for Reconstruction and Development and the Northern Investment Bank «Nordic» «Reconstruction of the Water Supply Systems and Environment Protection in Kaliningrad» at the Ministry of Finance of the Russian Federation, Administration of the Kaliningrad region, Municipal Unitary Enterprise of Public Utilities of Kaliningrad «Vodokanal» and Municipal Unitary Enterprise «Kaliningradteploset».

Audit object: raising, allocation and application of funds for implementation of the mentioned project.

Sergey Agaptsov
(p. 118)

Report on the results of the control event «Audit of implementation of the Federal Law «On the Federal Budget for 2005» and report of the Russian Federation Government on implementation of the federal budget for 2005 by the Ministry of Cultural Affairs and Mass Media of the Russian Federation and by the Federal Agency for Culture and Cinema».

Audit object: regulations and other order documents explaining the operations with the federal budgetary funds, payment and other original documents, estimates of income and expenditures of the RF Ministry of Cultural Affairs and Mass Media and the Federal Agency for Culture and Cinema, accounting reports confirming performance of the operations with the federal budgetary funds.

Sergey Agaptsov
(p. 129)

Analytical note on the results of evaluation of degree of achievement of certain goals of the pension reform. The All-Russian Center of Living Standards and the Russian Academy of Civil Service with the President of the Russian Federation by order of the Accounts Chamber carried out scientific researches which were used in the process of preparing this analytical note.

The relevancy of this event is predetermined by the necessity of independent evaluation of the results of the pension reform implemented in the country and making recommendations for further optimization of the pension system.

Sergey Ryabukhin
(p. 184)

Analytical note «Analysis of status and problems of forming the income potential of subdivisions of the Russian Federation».

The analytical note covers the features of structure and dynamics of tax and non-tax income of the RF subdivisions, drawbacks of the tax and statistical reports used to make forecasts and estimations of the income potential of the RF subdivisions, issues of influencing upon the prospects of forming the income potential of the RF subdivisions.