No. 2 (62) / 2003

Yury Voronin
(p. 3)

Report on the results of the audit of the targeted use by the Ministry of Education of the Russian Federation of the appropriations allocated in 2001 from the federal budget on realization of the Federal Program of Development of Education regarding fulfilling measures of rural schools computerization.

Initiated by the President of the Russian Federation Vladimir Putin the computerization of rural schools was realized in the Computerization of Rural Schools - 2001 project that involved 84 regions. The audit showed that the expenditure of the means the federal budget and the Constituent Members of the Russian Federation was carried out without infringements. In 2001, 17,000 rural teachers were trained to use computer equipment and software in the educational process, the computer equipment in the quantity of 76,240 units was received by 27,235 rural schools, that makes up 92 % of total of rural schools of the Russian Federation.

Sergei Ryabukhin
(p. 12)

Results оf auditing the execution of the Komi Republic budget for 2001.

The purpose of the audit is to check the execution of the republican budget of the Komi Republic for 2001 and to define whether regulations passed by legislative and executive authorities of the Komi Republic on taxation, formulation and execution of budgets comply with federal legislation. The report shows indicators that characterize the formulation of revenue items of the Komi Republic budget, the disbursement of funds allocated from the federal budget in 2001 as well as examples of budget and tax legislation violations.

Mikhail Surkov
(p. 39)

On the results of the thematic audit conducted on the targeted use of federal budget funds allocated to the General Headquarters of the Russian Federation Interior Ministry for maintenance of aviation.

Objects of audit: Financial and Aviation Departments of the General Headquarters of the Russian Federation Interior Ministry, military unit 3694 (Yermolino, Kaluga Region), military unit 3797 (Nizhniy Novgorod), military unit 3686 (Rostov-on-Don).

The audit showed as follows: the requirements of Federal Laws, Russian Federation Government's Resolutions, Instructions of the Russian Federation Interior Minister and Commander-in-Chief of the Russian Federation Interior Forces related to the targeted and efficient disbursement of budget appropriations allocated to aviation military units were not fully complied with while the measures taken were not at all effective. The financial violations in using the federal budget funds were detected amounting to the sum of RUR 1731.8 thousand; RUR 991.6 thousand of those allocated to maintenance of the interior Aviation of the Russian Federation Interior Ministry and used for other than projected purposes was returned to the federal budget.

Vladimir Panskov
(p. 52)

On results of the thematic audit conducted to check whether the return of taxes and dues paid in excess from the budget of the Closed Administrative Territorial Entity (ZATO) Tryokhgorny, Chelyabinsk Region, in 1999-2002 was reasonable. The sums of the taxes paid in excess and entered to ZATO Tryokhgorny budget were unduly directed to repay the debt to the federal budget and to state social extrabudgetary funds. The sum of such operations amounted to RUR 1464 thousand in 2001 and RUR 1606 thousand - for 9 months of 2002.

Vladimir Panskov
(p. 60)

On results of the thematic audit conducted to check the organization of work performed by regional authorities of the Russian Federation Ministry of Taxes and Dues in executing federal budget revenue items set by 2001 and 2002 federal budget laws in compliance with the requirements of the Russian Federation Tax Code and Budget Code in the Republic of Mariy El for 2001 and 1st quarter of 2002.

12 objects were audited in the course of the audit including regional offices of the Russian Federation Ministry of Taxes and Dues and some credit institutions and enterprises that are taxpayers. The money estimate of tax legislation violations detected by the Chamber of Accounts of the Russian Federation and resulting in budgetary losses amounted to RUR 15.8 mln, with federal budget having lost RUR 9.2 mln. RUR 2.3 mln of the total budgetary loss was returned to the federal budget. Decisions about restructuring of two organizations were abrogated while the restructured arrears thereof in the amount of RUR 1.7 mln were declared as default of payment and measures were taken to recover the debt.

Ivan Dakhov
(p. 81)

On results of auditing the use of federal budget funds allocated in 2001 and for the passed period of 2002 to the Agro-Industrial Complex of the Republic of Mordovia and Udmurt Republic. The audit showed as follows:

• industrial and financial indicators of the activities carried out by agro-industrial companies of the Republic of Mordovia show a positive tendency which is accounted for, to a great extent, by the government's aid provided to the agricultural producers of the Republic of Mordovia from the federal budget. No violations in calculating the requirement for budgetary funds and disbursement thereof were detected in the course of the audit;

• The Ministry of Agriculture and Foodstuffs of the Udmurt Republic and Federal State Department "Udmurtmeliovodkhoz" disbursed federal budget funds in compliance with the notified limits of budget obligations based on the regulations approved by the Russian Federation Government that establish procedures for allocation of federal budget funds to support some agricultural industries. No violations in calculating the requirements and disbursement of budgetary funds received were found.

Vladislav Ignatov
(p. 109)

Report on the results of auditing the performance of the Committee of Government Property Management in Saint-Petersburg in relation to accounting and keeping registers of government property, ensuring non-tax revenues receipts of the federal budget and organizing control over reliable, complete and timely transfer thereof to the federal budget in 2001-2002 as well as on the results of auditing the Saint-Petersburg Property Fund's activities in generating federal budget revenues including proceeds from the sale of property held in the state and municipal ownership and released military assets and from sale of arrested, seized and other assets turned into the government's ownership as well as reliable, complete and timely transfer thereof to the federal budget in 2001-2002.

The audit showed as follows:

• the performance of the Committee of Government Property Management relating to the organization of government assets accounting does not comply with the requirements of the Russian Federation Government's resolution № 696 "On Accounting of Federal Property and Keeping Federal Property Registers" of July 3, 1998. The register did not contain many objects of federal ownership; many of the federal objects were not used efficiently;

• the budget assignment for 2002 in respect of revenues from the federal property lease was set too low, some facts of the inefficient use of federal property were detected that resulted in the considerable losses for the federal budget;

• proceeds from the sale of state unitary enterprises' assets and released military property were distributed in violation of the Russian Federation Budget Code, Article 43, which prescribes that proceeds from the sale of federal assets are to be fully transferred to the federal budget;

• share packages held in federal ownership were managed in an unsatisfactory manner.

Vladislav Ignatov
(p. 133)

On results of auditing the performance of federal executive authorities in redeeming shares of OAO "Novoship" and "OAO "Severo-Zapadnoye Steamship Line". The audit showed as follows: redemption of OAO "Novoship" and OAO "Severo-Zapadnoye Steamship Line" belonging to the Russian Federation was effected without any violations of current legislation.

Gennady Batanov
(p. 141)

On results of the thematic audit conducted to check generation and disbursement by the Pension Fund of the Russian Federation (RPF) of the accrued part of the retirement pension in the pension reform environment for 9 months of 2002 with field visits.

The audit showed as follows: the current legislation of the Russian Federation as well as the regulatory legal and methodological basis allow the RPF, basically, to fulfill appropriate tasks of raising and disbursing the amounts of the accrued part of retirement pensions in the conditions of the pension reform conducted in the country. That allowed to set conditions for generation of the pension accrued part amounts, placement and investment thereof and further accounting in the special part of insured persons' personal accounts.

Aleksandr Piskunov
(p. 155)

Results of the complex audit made on the use of federal budget funds allocated for the construction and maintenance of the North Fleet.

Material and technical resources, appropriations from the federal budget and off-budget funds allocated to the North Fleet were mainly directed to the first priority needs of the military training and military personnel maintenance and allowed to keep up the required combat readiness standard of the marine forces.

Yet the insufficient resources and financial support of some areas of the fleet performance, the failure to use inner reserves for raising efficiency of the allocated funds disbursement, the lack of experts' estimates on the decisions made about the use of public funds in organizing control over preparation of the marine forces had a negative effect on the level and quality of the task performed.

Mikhail Beskhmelnitsyn, Sergei Ryabukhin
(p. 168)

The report on the results of the audit of funding, target and efficient use of federal budget funds in 2001 and 9 months of 2002 allocated for celebration of the 300th Anniversary of Saint-Petersburg. The purpose of the audit is to check the execution of the construction and historic objects' restoration.

The audit showed some facts of the inefficient use of federal budget funds; construction was managed in an extremely slow manner. Scheduled restoration of some historic objects will not be completed on time (May, 2003).

Background of auditing in Bulgaria.

The Law on the Chamber of Accounts of the Republic of Bulgaria and the Rules for applying the Law on the Chamber of Accounts of the Republic of Bulgaria
(pp. 200-217)