No. 1 (73)/2004

SUMMARY

Vladimir Panskov
(p. 3)

Report on the results of the thematic audit conducted to check correct calculation, completeness and timeliness of tax, customs and other compulsory payments to the federal budget; legitimacy and targeted disbursement of tax and customs exemptions, extensions and postponements of tax payments, redemption of tax credits and investment tax credits; compliance with the statutory rules of reimbursement to enterprises of the value added tax when selling goods (works, services) for export by the public company «Oil Company «Bashneft» and its subsidiaries in 2002 and for the passed period of 2003.

Purpose of the audit: correct calculation, completeness and timeliness of tax and other compulsory payments to the federal budget; compliance with the statutory rules of reimbursement to enterprises of the value added tax when selling goods (works, services) for export.

Subject of the audit: to assess the efficiency of measures to ensure complete and timely receipt of tax and other compulsory payments by the federal budget; compliance with the statutory rules and legitimacy of reimbursement to enterprises of the value added tax when selling goods (works, services) for export; fulfillment of contract relations stipulating rules of settlement for raw materials, oil products and services provided.

Vladislav Ignatov
(p. 18)

Report on the audit conducted to check the performance of the Ministry of Government Property in the Sverdlovsk Region related to ensuring non-tax receipts of the federal budget and exercising control over reliable, complete and timely transfer thereof to the federal budget in 2002-2003.

Subject of the audit: procedures for and quality of federal property accounting system, taking a set of measures for formulation and execution of the budget assignment, ensuring non-tax receipts to the federal budget and exercising control over reliable, complete and timely transfer thereof.

Vladimir Panskov
(p. 29)

Report on the results of the thematic audit conducted to check how the department of the RF Ministry of Taxes in the Murmansk Region, enterprises and organizations located on the territory of the Murmansk Region ensured correct calculation, completeness and timeliness of tax and other compulsory payments for the use of subsoil and other natural resources as well as ecological payments to the federal budget in 2002 and for the passed period of 2003.

The report estimates completeness and timeliness of tax and other compulsory payments for the use of subsoil, other natural resources as well as ecological payments to the federal budget, and also legitimacy of granting extracting enterprises extensions, postponements, tax and investment credits as well as timeliness of redemption thereof.

Vladimir Panskov
(p. 41)

Report on the results of auditing fulfillment of submissions and mandatory order made by the RF Chamber of Accounts based on the results of the audit conducted in the private company «Joint Venture «Russia-Sakha Diamonds», complex audit in the Siberian Customs Division of the RF State Customs Committee and thematic audit in the Ural Customs Division of the RF State Customs Committee, Novosibirsk and Ekaterinburg Customs Houses.

The audit checked the fulfillment of submissions made by the RF Chamber of Accounts forwarded to the RF Government, RF Ministry of Taxes, President of the Sakha Republic (Yakutia) by the results of the audit in the private company «Joint Venture Russia-Sakha Diamonds» as well as fulfillment of submissions made by the RF Accounts Chamber based on the results of the complex audit in the Siberian Customs Division of the RF State Customs Committee and thematic audit conducted in the Ural Customs Division of the RF State Customs Committee.

Sergey Shokhin
(p. 58 )

Report on the results of auditing the disbursement of external borrowing of the federal budget from international financial organizations (in the part of the untied loans).

The purpose of the audit: to check the expediency of raising the said funds, efficiency of using thereof, complete recognition and reliable accounting as well as servicing of financial (untied) foreign borrowings (loans) granted against the RF Government’s guarantees as well as to define the compliance of executive authorities’ actions with legislative and regulatory acts of the Russian Federation related to the receipt and disbursement of financial (untied) loans from international financial organizations (International Monetary Fund and World Bank for Reconstruction and Development) granted to the RF Government in 1992-2002.

Subject of the audit: agreements, contracts, financial, banking and other documents and compliance thereof with legislative and regulatory acts of the Russian Federation related to the subject of the audit. Objects of the audit: RF Ministry of Finance, RF Ministry of Economic Development and Trade, Federal Center for Project Financing.

At the time of the audit there were no calculations to what extent loans from international financial organizations served as an instrument for achieving structural and socio-economic goals for the RF Ministry of Finance as the funds borrower; no urgent measures were taken to raise the quality of project portfolio management and coordination.

Gennady Batanov
(p. 73)

Report on the results of auditing the targeted disbursement of federal budget and off-budget funds for the period 1998-2003 by the federal state unitary enterprise «Omsk Government Television and Radio Broadcasting Company «Irtysh» which is a subsidiary of the All-Russian television and radio broadcasting company.

Subject of the audit: documents testifying to the disbursement of federal budget and off-budget funds for the period of 1998-2003 by the federal state unitary enterprise «Omsk Government Television and Radio Broadcasting Company «Irtysh», laws and regulations justifying operations with federal budget and off-budget funds, payment and other source documents, revenue and expenditure estimates, accounting, financial and statistical reports confirming operations made with federal budget and off-budget funds.

In violation of federal law «On Accounting» the Federal State Unitary Enterprise «Irtysh» did not ensure formulation of complete and reliable information about the organization’s performance and status. The results of business activities were minimal, proceeds from sale of works and services in 2002 amounted to 550 thousand rubles, in the 1-st quarter of 2003 – 150 thousand rubles. Various business organizations were set up and started to perform with the participation of Federal State Unitary Enterprise «Irtysh» as a legal entity and top managers of the enterprise as natural persons. The «Irtysh» did not receive any income from the participation in these organizations. These organizations were provided with premises and equipment on a non-repayable basis, they concluded contracts with the «Irtysh» that were not economically beneficial to the latter from the very start; some contracts revealed personal interests of «Irtysh» top managers and their affiliated entities.

Vladislav Ignatov
(p. 88)

Report on the results of auditing timeliness and correctness of accounting, efficient use of intellectual property in the form of trademarks (brands) in the vodka and liqueur industry of the Russian Federation in the RF Ministry of Ownership Relations, RF Ministry of Agriculture, private company «Soyuzplodimport» and federal state enterprise «Soyuzplodoimport».

The report estimates compliance of the current accounting system, disposal of rights to trademarks of alcoholic and spirit-containing products with the laws.

Vladimir Panskov
(p. 109)

Report on the results of auditing the compliance with the rules of applying the customs procedure of free warehouse by the RF State Customs Committee and customs houses as well as auditing the participants of foreign economic activities having a license for establishment of free warehouse in 2002 and for the first six months of 2003.

Purpose of the audit: compliance with the rules for application of the free warehouse customs procedure, correct calculation, completeness and timeliness of customs and other compulsory payments to the federal budget in the event of the free warehouse procedure; legitimacy of tax and customs exemptions applied.

Subject of the audit: documents stipulating establishment and performance of the free warehouse with regard to specific features of customs procedure regulation; treaties, agreements, contracts, and commitments made by the free warehouse owner; customs declarations and other documents.

Mikhail Surkov
(p. 126)

Report on the results of fulfilling proposals to remove violations and drawbacks detected in the course of the audit conducted by the RF Accounts Chamber on the disbursement of federal budget and off-budget funds allotted for the maintenance of the Sakhalin State Marine Inspection in the Red Banner Pacific Regional Border Department, RF Federal Security Service.

Purpose of the audit: to determine completeness and timeliness fulfilling proposals to remove violations and drawbacks detected by the RF Accounts Chamber in the course of the audit conducted from 12 to 27 September 2000, in the Sakhalin State Marine Inspection of the Pacific regional border department, RF Federal Security Service.

Subject of the audit: fulfilling proposals to remove violations and drawbacks made by officials of the Sakhalin State Marine Inspection in the Pacific Regional Border Department, RF Federal Security Service as per audit act of 27 September, 2000.

Alexander Nazarov
(p. 135)

Report on the results of auditing the disbursement of federal budget funds allocated in 2002 and for the passed period of 2003 to the federal state institution «Central Regulatory and Research Station».

The subject of the audit was payment operations made by Rosniiagroprom through the federal treasury offices (statements, payment documents), contracts, postings in the General Ledger and memorial orders, warrants of budget obligations, design and estimate documents, disbursement estimates, performance acts, accounting, financial and statistical reports.

Alexander Nazarov
(p. 150)

Report on the results of auditing the disbursement of federal and regional budget funds allocated in 2002 to the Orenburg Region for implementation of Federal Target Program «Russia’s Soil Fertility Improvement in 2002-2005» (with participation of the Orenburg Regional Chamber of Accounts).

Subject of the audit: documents testifying to funding and disbursement of federal budget funds in 2002 by the Orenburg regional agro-industrial complex as per section 0800 «Agriculture and Fishery», subsection 0801 «Agricultural Production» for the implementation of federal target program «Russia’s Soil Fertility Improvement in 2002-2005», and regional budget funds allocated as per section 0800 «Agriculture and Fishery», subsection 0802 «Land Resources», purpose article «Measures on Improving Land Management and Use».

Sergey Ryabukhin
(p. 164)

Assessment of the efficient allotment of the Fund for co-financing social expenditures of the Russian federal budget.

The Fund for co-financing social expenditures was set up for partial reimbursement of RF regional consolidated budget expenditures in connection with the fact that the first classification of the Unified Scale of Rates for public servants was raised and the citizens were provided with housing subsidies for housing and utility payments.

In 2002-2003 there still remained sharp disbalance between financial obligations imposed on the RF regions and real possibilities for satisfaction thereof. The Fund is to use a more objective approach to determining the financial potential of RF regions and to take into account annual changes in the socio-economic conditions of each region’s development.

Yuri Voronin
(p. 172)

Analytical note on the development of scientific centers in the Russian Federation (Dubna and Obninsk shown as examples) and problems thereof.

In the course of the note preparation the legal basis of establishing and developing scientific centers in the Russian Federation was studied as well as major problems for development of the Russian scientific potential. The note analyses and systematizes the results of audits conducted by the RF Chamber of Accounts to check the disbursement of federal budget funds in some scientific centers (Dubna of the Moscow Region and Obninsk of the Kaluga Region), financial support and progress of in the implementation of their development as scientific centers of the Russian Federation.

Law on the Supreme Auditing Chamber of the Polish Republic
(p. 188 )