No. 10 (70)/2003

SUMMARY

Vladislav Ignatov
(p. 3)

Report on the audit conducted to check performance of the RF Ministry of Property to ensure non-tax revenues of the federal budget and exercise control over reliable, complete and timely transfer thereof to the federal budget in 2001-2002 as well as to account for and maintain registers of state property.

Purpose of the audit:

• activities of the RF Ministry of Property Relations (further - RF Ministry of Property) in organizing accounting and maintenance of state property registers;

• activities of the RF Ministry of Property in ensuring non-tax receipts and exercising control over reliable, complete and timely transfer thereof to the federal budget in 2001 and I quarter of 2002;

• actual execution by the RF Ministry of Property in 2001 of rules and provisions laid down in the articles of Federal law "On 2001 Federal Budget" (with amendments and alterations), and in I quarter of 2002 - of rules and provisions laid down in the articles of Federal law "On 2002 Federal Budget";

• soundness of 2003 budget assignments for non-tax revenues and payments related to the use and disposal of state property.

Yury Voronin, Sergey Ryabukhin
(p. 44)

Report on the results of auditing financial support to the development of Dubna, a town in the Moscow Region, as a scientific center of the Russian Federation.

Purpose of the audit: timeliness and completeness of receipts, target and efficient disbursement of federal, regional and local budgets and off-budget funds for development of Dubna as a scientific center of the Russian Federation. Assessment of the impact on the changes in the scientific and technical potential of the town made by the fact of Dubna having being referred to RF scientific centers.

Subject of the audit: Program (guidelines) of developing Dubna as a scientific center of the Russian Federation approved by RF President's decree № 1472 of December, 20, 2001 "On Assigning Dubna, Moscow Region, Status of RF Scientific Center", Dubna budget in 2002-2003. Objects of audit: Dubna Administration and municipal unitary enterprise "Administration of the Dubna Scientific Center Program".

Nikolay Loktionov
(p. 65)

Report on the results of the audit conducted to check the efficient disbursement of financial resources, budgetary loans and appropriations included, in foreign trade contracts concluded by the Federal state unitary enterprise "Foreign Economic Company "Technopromexport".

Purpose of the audit: efficiency of disbursing financial resources in foreign trade contracts including those concluded within the framework of RF Government Loan Program and completeness of deducting part of free earnings to the federal budget.

Subject of the audit: indicators characterizing the efficiency of disbursing financial resources including budgetary appropriations and loans. Laws and regulations justifying operations with federal budget funds as well as deduction of the part of free earnings to public revenues, foreign trade contracts and contracts with Russian suppliers, payment documents, accounting and financial statements.

Ivan Dakhov
(p. 75)

Report on the results of auditing the efficiency of disbursing federal budget funds and state property allocated to scientific research institutions and experimental production farms of the Russian Academy of Agricultural Sciences. Purpose of the audit: efficiency of disbursing federal budget funds, state property and land resources allocated to the scientific research institutions and experimental production farms of the Russian Academy of Agricultural Sciences, efficiency of using intellectual property and carrying out scientific activities.

Vladimir Panskov
(p. 99)

Report on the results of the audit to check the validity of providing customs authorities with tax postponements and extensions for 2002 and the passed period of 2003 in the RF State Customs Committee and customs houses as well as to check the legitimacy of tax postponements and extensions received by participants of foreign economic activities. Purpose of the audit: to determine legitimacy and soundness of providing tax authorities with tax postponements and extensions for 2002 and the passed period of 2003.

Subject of the audit:

• legislative, regulatory and organizational documents used by the RF State Customs committee and customs houses in taking decisions to provide tax postponements and extensions to participants of foreign economic activities;

• soundness of decisions made to provide tax postponements and extensions;

• satisfaction of commitments by participants of foreign economic activities related to tax payments and payment of interest for postponements and extensions provided.

Objects of the audit: RF State Customs Committee, Shchelkovo customs, open joint venture "Samara Governor Trade House".

Vladimir Panskov
(p. 113)

Report on the results of the audit conducted to check organization and completeness of federal budget receipts from statutory activities carried out by State Unitary Enterprise "ROSTEK" and its subsidiaries in 2002 and January-February 2003.

Purpose of the audit: to determine correctness of calculation, completeness and timeliness of tax and other compulsory payments from statutory activities to the federal budget.

Subject of the audit:

• contract relations specifying rules of settlements for the work performed and services provided. Correctness of defining financial results;

• accounting and recording documents on expenses made, earnings and financial results of statutory activities;

• measures taken by the enterprise on ensuring complete and timely transfer of tax and other compulsory payments to the federal budget.

Objects of the audit: State Unitary Enterprise "ROSTEK", SUE Subsidiary "ROSTEK-Tamozhservice", SUE Subsidiary "ROSTEK-Belgorod", SUE Subsidiary "ROSTEK-Don", SUE "Subsidiary ROSTEK-Pskov".

Gennady Batanov
(p. 125)

Results of the thematic audit conducted on completeness of contributions to compulsory social insurance against industrial injuries and occupational diseases in the RF Social Insurance Fund in 2002 including field work results.

Purpose of the audit: collection of insurance premiums for compulsory social insurance against industrial injuries and occupational diseases by the RF Social Insurance Fund in 2002.

Objects of the audit: RF Social Insurance Fund, Regional offices of the RF Social Insurance Fund in Moscow, Rostov Regions and Primorsk Territory.

Mikhail Beskhmelnytsin
(p. 153)

Audit on the disbursement of budgetary funds, loans, other privileges and preferences provided to lumber complex of Russia in 2000-2002 and I quarter of 2003: Results.

Objects of audit: ОАО "Bratskkompleksholding", OAO "Syktyvkar Lumber Industry Complex", OAO "Baikal Paper and Pulp Mill", OAO "Karellesprom".

Technological and economic dissociation of the whole complex of lumber industry, wood felling and processing enterprises, the utter worn out state of fixed production assets, lack of required investments and absence of the national forest policy made the performance of the RF lumber complex inefficient. Liberalization of foreign economic activities allowed numerous trade intermediaries to buy lumber at low prices from insolvent enterprises and export it at the prices lower than in the external market. As a result there are no earnings in hard currency; tax payments become lower. Perverse practice of price dumping conducted by Russian exporters brings disbalance into international markets. At the present time participation of Russia in the export of lumber products does not correspond to the country's potential.

Sergey Ryabukhin
(p. 186)

Opinion (analytical note) on the results of operational control over disbursement of federal funds and Chechen Republic's budget funds for 6 months of 2003.

Purpose of the opinion: analysis of the disbursement of public funds transferred to the Chechen Republic for restoration of the social sphere and the economy in the Chechen Republic and compliance with RF budget legislation of RF Government's and Chechen Republic's laws and regulations that prescribe expenditure of the federal budget and Chechen Republic's budget for the above purposes.

Mikhail Surkov
(p. 200)

Report on the results of the audit to check compliance with proposals related to removal of violations and drawbacks contained in the submissions of the RF Chamber of Accounts to the RF Federal Service of Specialized Construction in 2000-2002.

Purpose of the audit: to define completeness and timeliness of fulfilling proposals related to removal of violations and drawbacks contained in the submissions of the RF Chamber of Accounts to the RF Federal service of specialized construction in 2000-2002.

Subject of the audit: measures taken by officials from federal state unitary enterprises, institutions and central administration of the RF Federal Service of specialized construction to remove violations and drawbacks detected in the course of audits conducted by the RF Chamber of Accounts.

Hungarian Republic
Law on the State Chamber of Accounts
(p. 213)