№6 (114) / 2007

Summary

Sergey Ryabukhin
(p. 3)

Report on the results of the audit of the implementation of the Federal Law «On the Federal Budget for 2005», and of the reports of the Government of the Russian Federation on the Federal budget execution in 2005 in terms of the sections and subsections of the functional classification of the Russian Federation budget expenditures, carried out in the Ministry of Economic Development and Trade of the Russian Federation, as the supreme administrator of the Federal budget funds and recipient of budget funds, and as the subject of the departmental structure of the Federal budget expenditures for 2005, channeled at inter-budgetary transfers.

Subjects of the audit: documents certifying the implementation of the Federal Law «On the Federal Budget for 2005», and indicators characterizing its execution by the Ministry of Economic Development and Trade of the Russian Federation. Regulatory legal acts and other regulatory documents justifying the transactions with the Federal budget funds, payment and other primary documents, income and expenditure budget, and accounting reporting confirming the transactions with the Federal budget funds.

Sergey Agaptsov
(p. 12)

Report on the results of the audit of the performance of the functions of agent of the Pension Fund of the Russian Federation by the Bank for Foreign Economic Affairs of the USSR (Vnesheconombank) in 2005, under the Federal Law No. 111 dated July 24, 2002 «On the Investment of Funds for Financing the Accrual Portion of the Work Pension in the Russian Federation».

The report considers the regulatory and legal framework regulating the performance of the functions of agent of the Pension Fund of the Russian Federation by the Vnesheconombank, the issues of contracts conclusion and execution, as well as timeliness of the reporting on the performance of the functions of agent of the Pension Fund of the Russian Federation under the contracts concluded.

Mikhail Odintsov, Varvara Raspopova, Valery Denisov
(p. 23)

Report on the results of the audit of the use of quotas for pacific salmon catching allocated in 2004-2005 for scientific and research work for control and fish-rearing purposes, to implement intergovernmental agreements, as well as to support the traditional life mode and economic activity of aboriginal low-population peoples of the North, Siberia and the Far East of the Russian Federation, jointly with control-accounts bodies of the Kamchatka and Sakhalin Regions.

The audit objectives: to inspect the observance of basic principles of the legislation on water biological resources for distribution of the quotas for pacific salmon catching in 2004-2005; to determine the efficiency of the use of quotas for pacific salmon catching.

Alexander Nazarov, Damir Shamgunov, Andrey Sorokin, Lubov Yermokhina
(p. 57)

Report on the results of the audit of the efficiency of the use of Federal budget funds and the budgets of constituent entities of the Russian Federation, allocated for the agricultural and industrial complex of Leningrad Region, jointly with the Control and Accounts Chamber of Leningrad Region, Tyumen Region, jointly with the Accounts Chamber of the Tyumen Region, and Republic of Tatarstan, jointly with the Accounts Chamber of the Republic of Tatarstan.

The report reflects the issues concerning the adequacy of public support system and the effectiveness of the agricultural and industrial complex in the inspected constituent entities of the Russian Federation.

Valery Goreglyad
(p. 100)

Report on the results of the audit carried out in the Ministry of Finance of the Russian Federation, Federal Tax Service and its regional branches, Ministry of Economic Development and Trade of the Russian Federation, executive authorities and organizations producing and selling ethyl alcohol and alcohol products in Vologda, Kaluga and Kostroma Regions, and in the «Goznak» Federal State Unitary Enterprise, to assess the efficiency of the current system of levying excises for ethyl alcohol and alcohol products in 2005 and for the expired period of 2006.

Subjects of the audit: completeness and timeliness of the receipt of excises for ethyl alcohol and alcohol products, procedure of issuing Federal special stamps for labeling the alcohol products.

Nikolay Tabachkov
(p. 132)

Analytical memo on the analysis of pricing mechanisms at the market of public securities.

The analytical memo considers the following issues: statistics of the market of public securities, bond trading technologies, pricing mechanisms and features in the transactions with bonds, trends and prospects of the market of public securities, possible ways of increasing market efficiency, etc.