No. 7 (79)/2004

SUMMARY

Sergey Ryabukhin

(p. 3)

Report on the audit of the Republic of Buriatia's budget execution for 2002 and the elapsed period of 2003 as that of a highly-subsidized constituent of the Russian Federation.

The report covers the budget process arrangement in the Republic of Buriatia, reflects analysis of application of funds allocated from the federal budget to the budget of the Republic of Buriatia as well as of execution of the 2002/2003 republican budget's expenditure portion.

Sergey Ryabukhin

(p. 22)

Report on the audit of application of the federal budget funds allocated to the Saratov Region in 2003 and in the elapsed period of 2004 as financial assistance to budgets of other levels towards implementation of the appropriate federal target programs and individual aspects of the Saratov Region budget implementation.

Audit target: application of the federal budget funds allocated to the Saratov Region in 2003 as financial assistance to budgets of other levels towards implementation of the federal target program entitled Difference Reduction in Socio-Economic Development of the Russian Federation Regions (2002-2010 and up to 2015) and individual aspects of the Saratov Region budget implementation.

Audit objects: Government of the Saratov Region, ministries, committees, departments, administrations of municipal entities of the Saratov Region (on a sampling basis); entities and enterprises that receive budget funds (on a sampling basis); using data provided by the Russian Finance Ministry Federal Treasury Department for the Saratov Region.

Vladimir Panskov

(p. 35)

Results on the audit of the arrangement for and ensuring of complete accrual, and transfer to the budget, of customs duties and other taxes from participants in foreign economic operations during import and export of goods in the Volga Customs Department, Nizhniy Novgorod and Orenburg customs for 2003.

The audit subject was:

orders governing operations of a customs authority;

types and structure of customs payments;

correctness and completeness of charging customs duties, taxes and levies;

documents relating to customs control over the customs value, contracts, agreements, invoices supporting prices for declared goods;

measures taken by the customs authority to eliminate tax payables to the federal budget, including P/Y payables;

documents required for issue of licensee and provision of permits for customs system application; as well as legality and substantiation of preferences granted to participants in foreign economic operations in connection with tax payments, arrangement for control of a customs authority over compliance by participants in foreign economic operations with terms and conditions of provision of preferences, extensions and deferrals in tax payments; application of special customs systems.

Vladimir Panskov

(p. 54)

Results of the topical audit of performance of territorial offices of the Ministry of the Russian Federation for Taxes and Duties, treasury offices of the Finance Ministry of the Russian Federation, financial authorities of administrations of the Russian Federation constituents, lending institutions, tax-paying enterprises and legal entities as concerns execution of the federal budget's revenue items, as set forth in the Federal Law on the 2003 Federal Budget, in accordance with requirements of the Tax Code of the Russian Federation and the Budget Code of the Russian Federation in the Perm Region.

Audit goal: to ensure complete and timely receipt of taxes and charges to the budget system of the Russian Federation and compliance with the budget law during their allocation between the federal budget and that of the Perm Region; the status of control over cash turnover in the field of production, trade, and provision of paid retail services as concerns its impact on tax collection, legality of granting, and target application, of tax benefits, extensions and deferrals of tax payments; tax credits.

Audit subject: compliance by territorial tax, treasury, and financial authorities, lending institutions, and taxpayers with tax and budget law in execution of the federal budget revenue portion in the Perm Region.

Vladimir Panskov

(p. 79)

Report on the efficiency audit of applied measures aimed at protecting Russia's economic interests as concerns accrual and payment of taxes on foreign economic operations between Russia and Germany and the legality of VAT reimbursement during export of goods, work, and services to Germany.

The audit subject was regulations and orders that govern foreign economic operations between Russia and Germany, customs declarations, forwarding and transport documents that evidence actual deliveries, documents evidencing rights of legal entities to receive reimbursement in case of taxation at the rate of 0 %, bank and accounting documents for taken on charge material resources, which are used by participants in foreign economic operations during transactions with German business entities.

Sergey Ryabukhin

(p. 101)

Report on the audit of application of the federal budget funds allocated in 2002/2003 as a subsidy for Baikonur infrastructure facilities maintenance, Republic of Kazakhstan, in connection with least of the Baikonur Space Airfield, to finance costs uncovered by own funds and subventions.

Audit objects: Baikonur Administration, Republic of Kazakhstan, and its units.

Audit subject: activities of the Baikonur Administration, Republic of Kazakhstan, in connection with application of the said funds.

Key audit findings: the federal budget funds received in 2002/2003 as subsidies for the Baikonur infrastructure (Republic of Kazakhstan) maintenance to finance costs uncovered by own funds and subventions have been used in accordance with their target application.

Alexander Nazarov

(p. 112)

Results of comprehensive audit of the use of funds allocated from the federal and the regional budgets to the agricultural sector of the Bryansk Region (together with the Control and Accounts Chamber of the Bryansk Regional Duma) in 2003.

Audit target: use of subsidies allocated for state support of individual branches of agriculture; authorization and funding of the regional budget costs for agricultural sector support.

Audit subject: documents evidencing allocation and use of the federal and regional budget funds in 2003 by the agricultural sector of the Bryansk Region under sections 0800, Agriculture and Fishing, 1800 Social Policy, and 2100 Financial Aid to Other Budgets in the Budget System.

Alexander Nazarov

(p. 136)

Report on the audit of target and efficient application of the federal budget funds allocated to the Moscow Agricultural Academy (K.A. Timiryazev Academy) in 2003.

The audit was devoted to verification of:

use of the federal budget funds allocated to the Academy for educational and capital costs;

use and management of the federal property and assets transferred to the Academy in operating management; receipt and use of funds received by the Academy from business and other gainful operations, including from rent;

accounting and reporting system status.

Costs of the Academy covered by the federal budget funds in 2003 amounted to RUR 235,225,300 including educational costs of RUR 170,493,600 capital costs of RUR 14,040,000 costs of general industrial events of RUR 1,068,000; costs covered by rent amounted to RUR 49,493,700.

The unused balance of funds in the amount of RUR 9,300 was returned to the federal budget. The Academy committed non-target application of the federal budget funds in the amount of RUR 962,450.

Sergey Shokhin

(p. 154)

Report on the audits of the settlement status of the Russian Federation constituents' liabilities to the federal budget in the Russian Federation Finance Ministry and constituents of the Russian Federation (at requests) and the public debt status of the Republic of Kalmykia.

Audit subject: transactions aimed at debt settlements of the Russian Federation constituents to the federal budget on the basis of agreements, settlement, financial, and statistical documents, information and explanations, regulations and other documents, which were received during audits; the Republic of Kalmykia's public debt structure and transactions with debt instruments on the basis of source documents and agreements received during the audit (copies of the said documents), referential, settlement, financial, and statistical materials, information and explanations, regulations and other documents (as concerns audited issues).

Audit objects: Russian Federation Finance Ministry, constituents of the Russian Federation with outstanding indebtedness to the federal budget (at requests), the Finance Ministry of the Republic of Kalmykia.

Alexander Kushnar

(p. 170)

Report on financial and business performance of the State Unitary Enterprise for Production Cooperation, Import and Export Programs at the Russian Federation President Administration for 1998/2003.

Audit target: to determine feasibility of winding-up of the State Unitary Enterprise for Production Cooperation, Import and Export Programs at the Russian Federation President Administration (hereinafter Gosimpex SUE) and legality of alienation of the federal property.

Audit subject: financial and business performance of Gosimpex SUE; actions of the Russian Federation President Administration for winding-up of Gosimpex SUE.

Audit object: Russian Federation President Administration, Gosimpex SUE.

Vladislav Ignatov

(p. 181)

Analytical note entitled Management Efficiency for Stakes Held by the Russian Federation for Procurement of Dividend Receipts to the Federal Budget in 2002/2003.

The analytical note describes the status of this tool ensuring efficient use of the federal budget's dividend potential, efforts taken by executive authorities in charge of coordination and regulation of activities as concerns measures aimed at economic value-adding of joint-stock companies as well as advice on enhancing management efficiency for federally-owned stakes in joint-stock companies and on procurement of dividend receipt to the federal budget.