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SUMMARY
Greeting of the President of the Russian Federation V.V.Putin.
Presentation of S.V.Stepashin, Chairman of the RF Chamber of Accounts, Chairman of the Association of RF auditing institutions «Efficiency of auditing institutions as an important factor for the development of state financial control system and economic growth of Russia».
Resolution of the VI Conference of the Association of RF Auditing Institutions.
Results of the Association's contest for the title «Best Auditor of Russia».
Report on the results of auditing the disbursement of federal budget funds allocated for the capital construction and overhaul to the RF State Customs Committee in 2001-2002.
Purpose of the audit: to check the disbursement of federal budget funds allocated for the capital construction and overhaul to the RF State Customs Committee in 2001-2002.
Subject of the audit: Central staff of RF State Customs Committee (the City of Moscow); State Unitary Enterprise «ROSTEK» (the City of Moscow); Central Customs Office (the City of Moscow); Belgorod Customs Office (the City of Belgorod); Bryansk Customs Office (the City of Bryansk), North-Western Customs Office (the City of Saint-Petersburg); Murmansk Customs Office (the City of Murmansk); Kaliningrad Rear Customs Post (the City of Kaliningrad).
Report on the results of auditing financial and economic activities of OAO «Vladimirenergo» and the Regional Energy Commission of the Vladimir Region in relation to justification of tariffs set for released electric and thermal energy in 2001-2002 as well as the progress of implementing Program of electric energy reform in the Russian Federation in compliance with legislative acts approved.
The report defined legitimacy and efficiency of OAO «Vladimirenergo» financial and economic activities and economic justification of tariffs set for electric and thermal energy by the Regional Energy commission of the Vladimir Region in 2001-2002. It also contains analysis of the progress of implementing the Program of OAO «Vladimirenergo» reform in compliance with legislative and regulatory acts approved in 2001-2002.
Report on the results of auditing the targeted and efficient disbursement of government assets and federal budget funds by enterprises, institutions and organizations subordinate to the Federal Service of Land Measurement of Russia in the Altay and Krasnoyarsk Territories and Omsk Region in 2001-2002 and the passed period of 2003.
The report analyzed receipts and disbursement of federal budget funds and off-budget funds, status of accounting and reporting procedures related to government assets and funds received from the federal budget and off-budget sources as well as the status of state land control, exercised by land resource and land management committees, and departmental control, and removal of drawbacks detected by the state financial control authorities in the course of previous audits.
Report on the results of auditing separate issues of disbursing cash amounts of the World Bank loan 4144-RU «Pilot Project of Reconstructing the Saint-Petersburg Center».
Purpose of the audit: justification of disbursing cash amounts of the World Bank loan 4144-RU «Pilot Project of Reconstructing the Saint-Petersburg Center» to pay for the services of foreign consultants (JPK Group, Ltd.).
Subject of the audit: source documents and contracts (copies of documents), payment and statistical materials, informational and explanatory documents, regulations and other documents (related to the issues under audit) received in the course of the audit.
Objects of the audit: Fund of investment construction projects of Saint-Petersburg, Construction Committee of the Saint-Petersburg administration.
Report on the results of auditing the efficiency of disbursing federal budget funds allocated for the measures to ensure employment and for maintenance of state employment offices in the Ministry of Labor and Social Development of the Russian Federation.
Purpose of the audit: legitimacy of allocation, targeted and efficient disbursement of federal budget funds allocated for the measures to ensure employment and maintenance of state employment offices.
Subject of the audit: indicators characterizing the amounts and dates of federal budget receipts allocated for measures to ensure employment and maintenance of state employment offices; legislative, regulatory documents and instructions that justify operations with federal budget funds, payment and other source documents, accounting and financial reports on operations with these funds.
Objects of audit: RF Ministry of Labor and Social Development; Department of Federal State Employment Service in the Bryansk Region; Department of Federal State Employment Service in the Irkutsk Region; Department of Federal State Employment Service and Employment Centers in the Tomsk Region.
Report on the results of checking the implementation of decisions made by the Board of the RF Chamber of Accounts based on the results of audits conducted by the division of control over formulation and execution of federal budget revenues in the RF regions.
Purpose of the audit: implementation of decisions made by the Collegium of the RF Chamber of Accounts based on the results of audits conducted by the division of control over formulation and execution of federal budget revenues in the RF regions.
Subject of the audit: the extent of fulfillment by federal and regional authorities of submissions and other decisions made by the Collegium of the RF Chamber of Accounts on removal of tax and budget legislation violations, drawbacks and derelictions in the work of regional treasury and tax offices, financial institutions of RF regional administrations as well as the completeness of reimbursement to the budget of tax losses detected in the course of thematic audits and measures taken in respect of officials liable for violations of the RF legislation on taxes and dues.
Objects of the audit: RF Ministry of Taxes, RF Ministry of Finance, regional tax, treasury and financial offices in the Republics of Kalmykhia, Mordovia, Mariy El, Kaliningrad and Yaroslavl Regions, Moscow-city, Closed Administrative Territorial Entity Tryokhgorny.
Report on the results of auditing the disbursement of funds allocated for the implementation of the federal target program «Children of the North».
Purposes of the audit: to determine targeted and efficient disbursement of federal budget funds allocated for the implementation of federal target program «Children of the North» (2001-2002) and to determine the efficiency of the mechanism for managing the system of control over the execution of program measures. To determine social and economic effect of disbursing budget funds for the implementation of measures «Provision of Diagnostic Medical Equipment and Machines to Telemedical Centers» and «Provision of Children's Medical and Educational Institutions with the Drinking Water Cleaning and Disinfection».
Objects of the audit: RF Ministry of Economic Development and Commerce, RF regions implementing program measures - Republic of Karelia, Khabarovsk Territory, Murmansk and Chita Regions.
Report on the results of checking the efficiency of public expenditures in implementing measures for development of Russian education in 2000-2002.
Purpose of the audit: to determine the completeness of financing, targeted and efficient disbursement of federal budget funds and off-budget sources.
Subject of the audit: analysis of measures for developing Russian education prescribed in RF Law «On Education», Federal Law «On Higher and Post-University Vocational Education» and in other legislative and regulatory documents laid down in the National Doctrine of Education in the Russian Federation and Concept of Modernization of Russian Education for the Period up to 2010.
Analytical note on the results of thematic audits made to check organization and status of control, internal controls and efficiency of impact thereof on the completeness of tax receipts. The audits were conducted in the RF Ministry of Taxes including results of audits conducted in RF regions.
The note analyses why there is still a high level of tax arrears in the context of positive changes recorded by major economic indicators.
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Bulletin of the Accounts Chamber № 3 (75
) / 2004
