No. 5 (65) / 2003

Vladislav Ignatov
(p. 3)

Report on the results of auditing efficiency and expediency of the management in the Federal state unitary enterprise "Rosspirtprom" ("Rosspirtprom") and ensuring that part of the profits remaining after taxes and other compulsory payments would be forwarded to the federal budget as well as efficiency and expediency of setting up and managing subsidiaries. In setting up "Rosspirtprom" a number of state unitary enterprises of alcohol and liqueur industry were turned into its branches. During this process the fact that these enterprises have set up their own legal entities was ignored. As a result of this transformation "Rosspirtprom" founded on the basis of operating management became the founder of enterprises based on the right of economic management which contradicts the RF civil legislation.

The considerable amount and variety of objects in which unitary enterprises made financial investments in the period of their independent activities within the jurisdiction of the RF Ministry of State Property and RF Ministry of Agricultural production testify to the absence of adequate control on the part of the said federal executive authorities over legitimate, expedient and efficient use of public assets by these unitary enterprises.

Mikhail Beskhmelnytsyn
(p. 25)

Report of auditing Russian stock company "UES of Russia" in the part of complying with the RF Government's resolution № 526 of July, 11, 2001 "On Reforming Electric Power Industry of the Russian Federation" and financial and economic activities of OAO "Belgorodenergo", OAO "Sverdlovskenergo" OAO "Chitaenergo", OAO "Kubanenergo" in 2000-2001 and justification of tariffs set for the electric energy in the Belgorod, Sverdlovsk, Chita Regions and the Krasnodar Territory.

The purpose of the audit was to check functional efficiency and outcome of the measures taken in compliance with the Guidelines for reforming Russia's electric power engineering in 2000-2001 as well legitimacy and efficiency of the results achieved by the financial and economic activities of OAO "Belgorodenergo", OAO "Sverdlovskenergo", OAO "Chitaenergo", OAO "Kubanenergo" in 2000-2001 and justification of tariffs for electric energy set by the RF Federal energy commission and regional energy commissions of the Belgorod, Sverdlovsk, Chita Regions and the Krasnodar Territory in 2000-2001.

Vladimir Panskov
(p. 65)

Report on the results of the thematic audit conducted to check correct disbursement of federal budget funds allocated for funding regional tax authorities in the Vologda Regional Department of the RF Ministry of Taxes and Dues.

The purpose of the audit was to check whether federal budget funds and off-budget funds allocated for funding tax authorities in the Vologda Region were disbursed properly.

The audit found that the funds allocated for maintenance of authorities under the RF Ministry of Taxes and Dues are basically disbursed in a prescribed manner.

Vladimir Panskov
(p. 76)

Report on the results of the thematic audit relating to correct calculation, complete and timely payment of taxes and other compulsory payments to the federal budget in organizational units of OAI "Gazprom" (OOO "Nadymgazprom", Nadym, and OOO "Yamburggasdobycha", new Urengoy) in 2001 and 9 months of 2002.

The purpose of the audit was to define whether the calculations were correct and tax and other compulsory payments were made to the federal budget fully and in due time.

The subject of the audit:

• efficiency of measures taken by OOO "Nadymgasprom" and OOO "Yamburggazdobycha" to ensure full and timely transfer of tax receipts to the federal budget;

• identifying specific features of tax basis establishment in the process of calculation and making tax payments by OOO "Nadymgazprom" and OOO "Yamburggazdobycha".

Sergey Ryabukhin
(p. 90)

Report on the results of auditing the use of funds allocated from the federal budget as grants and subventions in 2001 and January-September 2002 to the closed administrative and territorial entity (ZATO) Sibirsky of the Altay Territory for purposes of financing expenditures that are not secured by their own financial resources.

The purpose of the audit was to check legitimacy of using funds allocated from the federal budget as grants and subventions in 2001 and January-September, 2002, to ZATO Sibirsky for purposes of financing expenditures that are not secured by their own financial resources.

The audit found as follows: the financial aid allocated from the federal budget to ZATO Sibirsky as grants and subventions came in full amounts and in due time; low amounts of revenues in the ZATO budget in 2002 generated by their own sources (property tax, imputed income tax, single tax on legal entities, etc.); the reserve fund of ZATO Sibirsky was used for other than projected purposes in 2001 and 9 months of 2002; efforts to make ZATO inhabitants to repay their debts to the utilities companies failed (the number of debtors that have not paid for utilities for over 6 months is 50 %).

Mikhail Surkov
(p. 98)

Report on the results of auditing the disbursement of federal budget funds allocated for the activities carried out by the Central Administration of the Russian Federal Border Service and units of central jurisdiction.

Objects of the audit: Russian Academy of the Federal Border Service, Moscow Army Institute of the Russian Federal Border Service, Administrative and Economic department of the Russian Federal Border Service. The prior audits of these objects were conducted by the Chamber of Accounts in 1997, the detected drawbacks were eliminated.

The audit detected violations of the current laws in procuring material assets and performing works for the total sum of 38012.6 thousand rubles, the disbursement of 446.5 thousand rubles for other than projected purposes and inefficient use of finds for the sum of 2747.5 thousand rubles. The overhaul of buildings and structures was effected with violation of current regulations. The existing regulatory basis of the Russian Federal Border Service related to the performance of the objects under audit does not fully conform to the current laws. The actual expenses of the Institute in the amount of 2159.1 thousand rubles for maintenance and education of citizens from the CIS countries, other foreign states and agencies in 2001 and in the nine months of 2002 were not presented for repayment; the rent for the use of administrative premises at the rate of 429.5 thousand rubles was not charged; utility expenses were not reimbursed for the amount of 352.8 thousand rubles. No decisions were made in respect of the material damage done to the government in the amount of 2073.4 thousand rubles.

Ivan Dakhov
(p. 112)

Report on the results of auditing the impact of the Agreement between the Union of Soviet Socialist Republics and the United States of America about the sea demarcation line signed on June 1, 1990 on the Russian fishing industry.

The purpose of the audit was to define potential and projected annual catch of aquatic resources in the Agreement-covered zone in 1995-2005 as well as their cost evaluation.

Alexander Kushnar
(p. 121)

Report on the results of auditing the compliance with the submission made by the RF Chamber of Accounts by the results of auditing legitimacy and expediency of using federal budget funds for state management of off-budget funds and federal assets in the RF Ministry of Railways in 2000.

The audit showed that a number of submissions made by the RF Chamber of Accounts in the course of auditing the activities of the RF Railways Ministry in 2000 were not fulfilled. In 2001-2002 the RF Railways Ministry continued to disburse centralized funds of the industry for maintenance of the central administration. The submission of the RF Chamber of Accounts related to bringing the headcount of the Ministry's administration in line with the limits prescribed by the RF Government was carried out only in February, 2002 (in 2001 the number of staff members in the RF Ministry of Railways exceeded the upper limit by 261 persons). The RF Railways Ministry did not ensure compliance with the RF regulations in making operations with the Ministry's administrative buildings and uninhabited premises held in federal ownership, no measures were taken to remove the existing drawbacks and no documents were signed with the RF Ministry of State Property.

Without coordinating it with the RF Ministry of State Property the Railways Ministry continues to lease and rent, on a non-repayable basis, uninhabited premises held in federal ownership. There is a lack of control over repayment of debts; no inventory of assets and financial obligations has been taken in the Ministry since 1992.

Materials relating to the audit results were forwarded to the Prosecutor-General's Office and the RF Interior Ministry and letters containing respective information were sent to the RF Government's Chairman and to the RF Ministry of Finance.

Nikolay Loktionov
(p. 133)

Report of auditing legitimacy and justification of granting privileges and preferences in 2000-2001 as well as efficiency and target use of grants and technical aid (assistance) within the framework of foreign investments made in the Russian economy. Budget efficiency resulting from the privileges granted has been defined.

The purpose of the audit was to check legitimacy and justification of providing privileges and preferences in 2000-2001 as well as efficiency and target use of grants and technical aid (assistance) within the framework of the foreign investments made in the Russian economy, to define budget efficiency resulting from the use of the privileges granted.

Objects of audit: RF Ministry of economic development, Technical Assistance Commission under the RF Government, RF Ministry of Taxes and Dues, RF State Customs Committee, Military unit 31600 of the RF Ministry of Defense, Moscow Eastern Customs, Sheremetyevo Customs and OOO "Mars".

Alexander Piskunov, Nikolay Loktionov,
Vladimir Panskov, Sergey Ryabukhin
(p. 149)

Report on the results of complex audits conducted to check the financial and economic efficiency of the existing system of closed administrative and territorial entities (ZATO) and cosmodrome "Baikonur".

The report discusses the disbursement by ZAto of federal and local budget funds; expenses of city-forming enterprises, institutions and organizations on the maintenance of the social infrastructure; the use of the housing fund; changes in the ZAto population's structure; transformations in ensuring safe performance of the objects on the basis of which activities the said ZATOs were set up.

Yury Voronin
(p. 186)

On the status of Medical Equipment and Disbursement of Federal Budget and Off-budget funds Allocated to Production and Purchase Thereof.

The analytical report analyzed the rates prescribed by current Russian laws regulating the issues of medical equipment standartization, medical equipment in healthcare institutions, application, replacement and accounting thereof. It summed up the results of 23 audits conducted by the RF Chamber of Accounts in 13 ministries and agencies, subordinate treatment-and-prophylactic institutions and the Federal Fund of Compulsory Medical Insurance on the issues of target and efficient use of federal budget and off-budget funds allocated for the purchase of medical equipment to be installed in treatment-and-prophylactic institutions of federal jurisdiction as well as on the issues of target and efficient disbursement of funds allocated for implementation of the federal target program "Development of Medical Industry in 1998-2000 and for the period of up to 2005" relating to medical equipment.

Law of Belarus Republic on the Committee of State Control
in the Republic of Belarus
(p. 204)