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SUMMARY
Report on the results of auditing the completeness of funding and targeted disbursement of budget appropriations allocated to the Russian Federal Service of Hydrometeorology and Environmental Monitoring in 2002 and the passed period of 2003 and intended for the organization of Russian Antarctic expeditions, in the Russian Hydrometeorology Committee and the Arctic and Antarctic scientific research institute.
The purpose of the audit was to check the compliance of the Russian Hydrometeorology Committee with Federal Laws «On 2002 Federal Budget» and «On 2003 Federal Budget» in relation to the completeness and targeted disbursement of funds allocated for the organization and conduct of Russian Antarctic expeditions.
The audit detected that the current basis of legal acts and regulations allows the Russian Hydrometeorology Committee and Arctic and Antarctic Scientific Research Institute (AASRI) to effect targeted and efficient disbursement of federal budget funds to finance measures connected with the organization and conduct of Russian Antarctic expeditions. Yet when executing the federal budget the Russian Hydrometeorology Committee did not always transfer budget funds to the AASRI on a targeted basis while the AASRI did not always adhere to the principle of efficient disbursement when using budget funds for the preparation and conduct of Russian Antarctic expeditions.
Report on the results of auditing government capital investment funds provided for the implementation of the Presidential Program «Government Housing Certificates» (provision of housing to military men dismissed from military service, citizens dismissed from military service as well as their family members) in 2002.
Subject of the audit: legislative and regulatory acts, federal target program «Government Housing Certificates», financial and statistical reports, reference and information materials.
Objects of the audit: RF State Committee of Construction, RF Ministry of Finance, Administration of the Pskov Region and Primorsk Territory, North-Western and Far-Eastern branches of RF Sberbank. Delays in bank operations to service the federal target program «Government Housing Certificates» and disbursement of federal budget funds for other purposes than payment against sale-and-purchase contracts for purchase of housing have not been detected. Some violations and drawbacks of the legislative regulation in the sphere corresponding to the subject of the audit have been found in the course of the audit.
Report on the results of auditing the legitimacy and justification of providing Vologda and Chelyabinsk Regional Governments with subsidies from the Fund of Regional Finance Reform and efficient disbursement thereof to implement the program of reforming and rehabilitating regional finances.
Purpose of the audit: legitimacy and justification of providing the Vologda and Chelyabinsk Regional Governments with subsidies from the Fund of Regional Finance Reform and efficiency of disbursement thereof to implement the program of reforming and rehabilitating regional finances. Objects of the audit: Vologda Regional Government, Federal Treasury Regional Office of the RF Finance Ministry in the Vologda Region, Chelyabinsk Regional Administration, Federal Treasury Regional Office of the RF Finance Ministry in the Chelyabinsk Region, RF Finance Ministry (within the framework of auditing the implementation of Federal Law «On 2002 Federal Budget»), Non-Profit Fund of Enterprise Restructuring and Financial Institutes Development.
Report on the results of auditing the legitimacy of raising, efficiency and target disbursement of target foreign borrowings (credits (loans) granted by international financial organizations and credits (loans) granted by foreign states, banks and firms) made against RF Government's guarantees including settlements with the federal budget by borrowed funds' users in the RF Finance Ministry, Vnesheconombank, RF Ministry of Economic Development, Federal Center of Project Funding, National Fund of Personnel Training, State University - Higher School of Economics, Municipal Enterprise «Kaliningradteploset», branch of «Electric Communications of Kaliningrad Region», Municipal Unitary Enterprise «Vodokanal» of Kaliningrad-city, OAO «Mineral Waters of Kabardino-Balkaria», OAO «Baksan Grain Acceptance Enterprise», OAO «Nalchik Factory of Semiconductor Tools», OAO «Wholesale-Retail Market «Nalchik», branch «Kabbalktelecom» of OAO «UTK» and Moscow Lomonosov State University.
Purpose of the audit: monitoring over the disbursement of foreign loans, assessment of the economic efficiency and targeted disbursement of funds for the projects implemented with the credits (loans) granted by international foreign organizations and credits (loans) granted by foreign governments, banks and firms, with proposals to optimize these expenses in drafting the Program of RF Government external borrowing for 2004.
Report on the results of the thematic audit conducted to check proper disbursement of federal budget funds allocated to finance activities of tax regional offices in the Department of the RF Ministry of Taxes in the Sverdlovsk Region. The period audited: 2002, January - October 2003. Object of the audit: Department of the RF Ministry of Taxes in the Sverdlovsk Region.
Subject of the audit: notifications forwarded by the RF Ministry of Taxes and the Department in relation to budget appropriations and budget commitment limits, revenue and expense estimates of the Department and subordinate organizations, contracts, registers and source accounting documents of the Department, consolidated accounting reports of the Department, accounting reports of subordinate organizations.
Consolidated report on the results of auditing the efficiency and legitimacy of federal property use by federal state unitary enterprises under the RF Finance Ministry from 1999 to 2002; proper organization and procedures for changeover, in 2002-2003, of federal state unitary enterprises under the RF Finance Ministry to joint-stock companies.
The report assesses results of production and economic activities carried out by the following enterprises: State Unitary Enterprise «Schelkovo factory of secondary precious metals», OAO «Prioksky Factory of Precious Metals», OAO «Novosibirsk Refining Factory», OAO «Mine «Vesyoly».
Report on the results of the thematic audit conducted to check the procedures for keeping the register of and managing the federal assets abroad, settlement of RF ownership rights to the real estate in foreign countries as well as legitimacy of alienating federal property, by Russian organizations among others, and the efficiency of expenses on maintenance thereof.
Objects of the audit: RF Ministry of Property, RF Ministry of Foreign Affairs, RF President's Administrative Office, State Foreign Trade Company «Licensintorg», Federal State Unitary Enterprise «Rosoboronexport», State Foreign Trade Company «Tyazhpromexport», Insurance Joint Venture «Ingosstrakh», Scientific Research Institute of Tire Industry, RF institutions abroad.
RF Government's decisions, instructions of the RF Ministry of Property on register accounting and balance estimation of RF federal property located abroad were not fulfilled.
Only 3 % of the government real estate located abroad was recorded in the register of federal property as of December 29, 2003. The data base «Accounting for property abroad» used by the RF Ministry of Property is not reliable and does not correspond to the register of federal property.
Report on the results of auditing the correct calculation, complete and timely tax and other compulsory payments to the federal budget, legitimacy and justification of granting and targeted use of tax and customs exemptions, extensions and postponements of tax payments in the Public Joint-Venture «Mosenergo» as well as auditing the correct and timely settlements between enterprises and the Public Joint-Venture «Mosenergo» for the consumed energy resources in 2002 and in the passed period of 2003.
The report analyzed financial and economic activities carried out by the Public Joint-Venture «Mosenergo», its branch «Energosbyt Mosenergo», Municipal Enterprise «Noginsk Electric Network», Municipal Unitary Enterprise «Odintsovo Electric Network», Public Joint-Venture «Krasnogorsk Electric Network», Public Joint-Venture «Moskvich».
Report on the results of auditing the repayment of the RF foreign public debt by commodity deliveries. The purpose of the audit was to assess the expediency and legitimacy of the existing mechanism of the RF foreign pubic debt repayment by commodity deliveries.
The audit detected that the commodity repayment scheme in the period under audit was applied in relation to the RF foreign public debt to eleven countries: the Czech Republic, Slovakia, Hungary, Romania, China, Poland, France, Finland, Italy, South Korea and Uruguay.
In the course of audits there were found cases when large time gaps arose between dates of providing documents that testified to the delivery of commodities in repayment of the RF foreign public debt and the actual payment, or cases of refusal to accept these documents by the creditor.
Report on the results of auditing efficient disbursement of budget funds for the purchase of products made by the orthopedic industry in 2001-2002 in the Ministry of Labor and Social Development and in the field.
Purpose of the audit: to determine the efficiency of disbursing budget funds allocated for the purchase of orthopedic products for invalids and other group of the population in 2001-2002.
Subject of the audit: organization of state management over purchases and application of orthopedic makes for invalids.
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Bulletin of the Accounts Chamber № 4 (76
) / 2004
