No. 2 (74)/2004

SUMMARY

Vladislav Ignatov
(p. 3)

venture's shares held in the federal ownership, timely and complete calculation and transfer of dividends to the federal budget in 2002 as well as timely receipt by the federal budget of funds generated from the sale of "Oil and Gas Company "Slavneft" venture's shares held in the government's ownership.

Purpose of the audit: to estimate the legitimacy, economic expediency and efficiency of managing "Oil and Gas Company "Slavneft" venture's shares held in the federal ownership, timely and complete calculation and transfer of dividends to the federal budget in 2002 as well as timely receipt by the federal budget of funds generated from the sale of "Oil and Gas Company "Slavneft" venture's shares held in the government's ownership.

Objects of audit: OAO "NKG "Slavneft", RF Ministry of Ownership Relations, Russian Fund of Federal Property.

Vladimir Panskov
(p. 17)

Report on the results of auditing the development of the tax basis, timely and complete receipt of excises for excise oil products in 2002 and for the 9 months of 2003 in regional tax offices and organizations.

Subject of the audit: current procedures of calculating and paying excises for excise oil products, the impact thereof on the revenues received by the federal budget and consolidated regional budgets as well as on relations among governments of different level.

Sergey Ryabukhin
(p. 36)

Report on the results of auditing the disbursement of funds allocated for funding of measures connected with the preparation for the autumn-winter season of 2003-2004 in the Republics of Karelia and Sakha (Yakutia), in the Vladimir and Ulyanovsk Regions.

Subject of audits: activities of Governments in Karelia and Sakha (Yakutia) and Administrations of the Vladimir and Ulyanovsk Regions in the field of disbursing funds allocated for funding of measures connected with the preparation for the autumn-winter season of 2003-2004.

Mikhail Surkov
(p. 49)

Report on the results of auditing the targeted disbursement of federal budget funds allocated to the Border Guard Service of the RF Federal Security Service for capital construction, overhaul and maintenance of the military units.

Purpose of the audit: to check the disbursement of federal budget funds allocated to the Border Guard Service of the RF Federal Security Service for capital construction, overhaul and maintenance of the military units in 2002.

Subject of the audit: federal budget funds allocated to the Border Guard Service of the RF Federal Security Service for capital construction, overhaul and maintenance of the military units in 2002.

Yuri Voronin
(p. 66)

Report on the results of auditing the efficient disbursement of natural medicinal resources and federal budget funds allocated for these purposes in 2001-2002 and in the passed period of 2003 to regional resort departments, Scientific Research Institute of resorts of the RF Healthcare Ministry.

Purpose of the audit: to estimate the efficiency of using natural medical resources and federal budget funds allocated for these purposes in the sanatorium-and-health resorts.

Subject of the audit: the use of natural medical resources and federal budget funds in the organization of treatment in sanatorium-and-health resorts, departments and the Scientific Research Institute of the RF Healthcare Ministry.

Vladimir Panskov
(p. 90)

Report on the results of auditing the fulfilment of decisions made by the Board of the RF Chamber of Accounts in accordance with the results of the audits conducted by the division responsible for control over formulation and execution of federal budget revenues that related to compliance with the RF tax and budget laws in the course of the revenue generation in the closed administrative territorial entity Tryokhgorny of the Chelyabinsk Region in October-November 2002.

Subject of the audit: the extent of fulfilment by federal and regional executive authorities of decisions made by the Board of the RF Chamber of Accounts in respect of removing tax and budget legislation violations detected in October-November 2002 in the course of the thematic audit and measures taken in respect of officials liable for violations of the RF legislation on taxes and dues.

Vladimir Panskov
(p. 96)

Report on the results of the thematic audit conducted to check the work organization in RF Tax Ministry regional offices, RF Finance Ministry's Treasury Offices, Financial Departments of RF regional administrations, lending institutions, taxpayers executing revenue items of the federal budget set by Federal Laws "On 2002 Federal Budget" and "On 2003 Federal Budget" in compliance with the requirements of the RF Tax and Budget Codes in the Voronezh Region.

The purpose of the audit was to check the work organization in RF Tax Ministry regional offices, RF Finance Ministry's Treasury Offices, Financial Departments of RF regional administrations, lending institutions, taxpayers executing revenue items of the federal budget set by Federal laws "On 2002 Federal Budget" and "On 2003 Federal Budget" in compliance with the requirements of the RF Tax and Budget Codes in the Voronezh Region.

Alexander Nazarov
(p. 116)

Report on the results of auditing the removal of violations detected in the course of auditing the targeted disbursement of funds raised against government guarantees for the purchase of grain and estimating the efficiency of local producers' support suggested by the RF Ministry of Agriculture and Federal State Unitary Enterprise "Federal Agency of Foodstuffs Market Regulation" under the RF Ministry of Agriculture.

Purpose of the audit: removal of violations detected in the course of auditing the use of RF Saving Bank's loans granted for the funding of government purchase interventions made in 2002-2003 in respect of grain, and federal budget funds in the form of subventions to cover government grain purchase interventions.

Subject of the audit: regulations and documents justifying allocation and disbursement of federal budget funds in the form of subventions and financial resources raised to cover government grain purchase interventions. Objects of the audit: RF Ministry of Agriculture, Federal Agency of foodstuffs market regulation under the RF Ministry of Agriculture.

Alexander Nazarov
(p. 127)

Report on the results of auditing the efficiency and targeted disbursement of federal budget funds allocated in 2002 and for the passed period of 2003 for protection and restoration of wood resources as well as analysis of funds received and disbursed for the use of forests in the RF Ministry of Natural resources and its subordinate units in the Far Eastern Federal Area (Khabarovsk Territory).

Purpose of the audit: efficiency and targeted disbursement of federal budget funds allocated in 2002 and for the passed period of 2003 for protection and restoration of wood resources as well as analysis of funds received and disbursed for the use of forests in the RF Ministry of Natural resources and its subordinate units in the Far Eastern Federal Area (Khabarovsk Territory).

Subject of the audit: federal budget funds allocated in 2002 and for the six months of 2003 for protection and restoration of wood resources as well as funds received as payments for the use of forests.

Mikhail Surkov
(p. 148)

Report on the results of auditing the efficiency and targeted disbursement of federal budget funds allocated to the RF Interior Ministry for material and technical support including the Main Material and Technical Support Department of the Rear Service of the RF Interior Ministry, the North-Western Area Department of Material, Technical and Military Supply of the RF Interior Ministry, the Privolzhsky Area department of material, technical and military supply of the RF Interior Ministry.

Purpose of the audit: efficient and targeted disbursement of federal budget funds allocated to the RF Interior Ministry for material and technical support.

Subject of the audit: financial and economic activities carried out by the Main Material and Technical Support Department of the Rear Service of the RF Interior Ministry for the last six months of 2002 and first six months of 2003.

Sergey Shokhin, Nikolay Loktionov
(p. 161)

Report on the results of auditing the status of the RF regions' public debt in the RF Finance Ministry and counter audits in RF regions.

The audit showed that the RF Finance Ministry failed to develop legislative acts that regulate the unified accounting methodology for debt commitments, procedures for and dates of transferring information related to debt commitments of RF regions and their municipal entities to the RF Finance Ministry.

Mikhail Beskhmelnytsin
(p. 180)

Report on the results of auditing the funding and targeted disbursement of government capital investments provided for by the Federal Target Investment Program (further - FTIP).

Purpose of the audit: to determine amounts of funding and targeted disbursement of government capital investments in 2002 and for the passed period of 2003 provided for by FTIP for construction of separate projects located on the territory of some RF regions as well as implementation of FTIP.

Subject of the audit: amounts of government investment funding allocated for the funding of FTIP construction projects, construction economic indicators.

Objects of the audit: RF Ministry of Finance, RF State Committee of Construction, Administrations of the Amur, Archangelsk, Kamchatka and Kaliningrad Regions, municipal unit "Dmitrov Department of Capital Construction and Repairs" (Dmitrov, the Moscow Region) and municipal enterprise "Housing Group" (Alexandrov, the Vladimir Region).

Mikhail Beskhmelnytsin
(p. 202)

Analytical note related to implementing the Program of RF electric power generation reform in compliance with laws and regulations based on the audits conducted to check the performance and progress of reform in the regional energy generating joint ventures (OAO "Krasnoyarsk", OAO "Ivenergo", OAO "Rostovenergo", OAO "Vladimirenergo").

Subject of the audit: Russian joint-venture "UES of Russia" and its subsidiaries (OAO "Krasnoyarsk", OAO "Ivenergo", OAO "Rostovenergo", OAO "Vladimirenergo") in the part of implementing the Program of RF electric power generation reform in compliance with legislative acts, namely: RF President's Decree № 426 of April 28, 1997 "Major Provisions of the Structural Reform in Natural Monopolies", RF Government's Resolution № 526 of July 11, 2001 "Guidelines of RF Energy Generation Reform".

Gennady Batanov
(p. 220)

Results of establishing a unified social tax: Analytical note.

The unified social tax was introduced in 2001 and replaced insurance premiums paid to state extrabudgetary funds. Yet the legal nature of this tax remains to be contentious. The goals declared in the course of introduction thereof have not been achieved. Current laws on unified social tax issues are contradictory and require a serious review.