No. 9 (81)/2004

SUMMARY

Sergey Ryabukhin

(p. 3)

The report on the audit of how the federal budget funds allocated in 2003 and in the elapsed period of 2004 as financial aid to budgets of other levels were used towards implementation of the appropriate federal target programs and the audit of individual issues of the Sakhalin Region budget execution.

Audit target: use of the federal budget funds allocated in 2003 and in the elapsed period of 2004 as financial aid to budgets of other levels towards implementation of the appropriate federal target programs and the audit of individual issues of the Sakhalin Region budget execution.

Audit objects: the Sakhalin Region Administration and its subdivisions; the Sakhalin Region Office of the Federal Treasury of the Finance Ministry of the Russian Federation (as concerns remittance of funds); municipal entities, agencies and enterprises receiving funds from the federal and the regional budgets (on a sampling basis).

Mikhail Beskhmelnitsyn

(p. 22)

The report on the joint financial and business audit of the Russian-Armenian (Slavic) University (the City of Yerevan, Republic of Armenia) established as part of the Inter-Governmental Educational Collaboration Agreement.

The audit subject: documents evidencing compliance with Russian law when arranging for financial, business and educational operations, target and efficient use of the federal budget funds allocated to the University as part of the Inter-Governmental Agreement (2002/2003). The check-up also included verification of off-budget operations, postgraduate department, research & development, social security of the students, the University's logistics base, and the accounting status.

Funding of the University in 2002/2003 was carried out from the Russian Federation federal budget to the fullest extent. Funds received from for-profit and any other gainful operations doubled over the audited period. The audit did not reveal any non-target use of funds.

Alexander Nazarov

(p. 33)

The report on the audit of use of the federal budget funds allocated in 2003 for fundamental research and science/technology promotion in the Russian Federal Service for Hydro Meteorology and Environmental Monitoring (hereinafter - Rosgidromet) and its subordinates in Obninsk, the Kaluga Region.

Audit target: compliance by Rosgidromet and its subordinate agencies with the Federal Law on the 2003 Federal Budget as concerns completeness of funding and target use of the federal budget funds allocated to fundamental research and development.

Audit objects: Rosgidromet and its subordinates - the All-Russian Research and Development Institute for Hydro Meteorological Information - the World Data Center; the All-Russian Research and Development Institute for Agricultural Meteorology; Typhoon scientific and production association; the Central Construction Office for Hydro Meteorological Engineering in Obninsk, the Kaluga Region.

Vladimir Panskov

(p. 44)

Brief report on tobacco excise receipt monitoring in 1Q04.

Vladimir Panskov

(p. 46)

Report on the audit of how operations in territorial offices of the Russian Tax Ministry, treasury offices of the Russian Finance Ministry, financial agencies of the Ryazan Regional Administration, lending institutions and individual agencies in charge of the federal budget revenue item execution, which are specified in the Federal Law on the 2003 Federal Budget, are arranged as well as the audit of whether the federal budget and off-budget funds allocated to sponsor operations of the Russian Tax Ministry's Ryazan Office have been properly spent.

The target of the check-up measure is to verify the federal budget generation and execution operations in tax, treasury and financial agencies and lending institutions and to check whether the federal budget and off-budget funds allocated to sponsor operations of the Russian Tax Ministry's Ryazan Office have been properly spent. The checked up subject was laws and regulations as well as reports pertaining to the audit subject.

Alexander Nazarov

(p. 64)

The report on the comprehensive audit of target and efficient use of the state property and the federal budget funds allocated in 2002/2003 to Zemlya (Land) Federal Cadastre Center, a federal state unitary enterprise (hereinafter Zemlya FCC), Goszemkadastrs'iomka State Research and Development Institute for Land Cadastre Survey (All-Russian Instutite of Agricultural and Air/Foto/Geodesical Surveys, ARIAAGS), a federal state-owned unitary enterprise, and their subordinate agencies in the Krasnodar Area, the Perm Region and St. Petersburg.

The audit target: substantiation, conditions, and scopes of the federal budget funds allocation and granting of state property in performance of by Zemlya FCC and ARIAAGS for federal state needs on the basis of state contracts concluded with Roszemkadastre.

The audit: receipt and write-off, target and efficient use of state property that is under economic control of Zemlya FCC and ARIAAGS (computers, equipment, devices, etc.).

Mikhail Surkov

(p. 86)

The report on the audit of efficiency of using federal property and the federal budget funds allocated to the Federal Special Construction Service of the Russian Federation for maintenance of military and medical institutions; at the Medical Center at the Federal Special Construction Service of the Russian Federation, a state medical institution (hereinafter Medical Center SMU) and its branches.

Audit objects: Medical Center SMU, Central Military Hospital (Khimki, the Moscow Region); military hospitals in St. Petersburg, Novorossiisk, Saratov and Izhevsk.

Military medical institutions of the Federal Special Construction Service of the Russian Federation were funded within the allocated budget commitment limits. The audit revealed violations in using budget and off-budget funds, in accounting for and using of federal property.

Sergey Ryabukhin

(p. 100)

The report on the audit of application of the budget of the Republic of Ingushetia as a highly subsidized constituent of the Russian Federation. Audit target: execution of the 2003 budget by the Government of the Republic of Ingushetia as a highly subsidized constituent of the Russian Federation.

Audit objects: the Finance Ministry of the Republic, the Trade and Social Development Ministry of the Republic, the Ministry of Agriculture and Food of the Republic, Association of Agricultural Manufacturers, Atlas State Unitary Enterprise, Department for Natural Resources and Environment Protection of the Russian Natural Resources Ministry for the Republic; Construction Directorate Federal Unitary Enterprise.

The report covers how the budget process is arranged for in the Republic of Ingushetia and features analysis of how the funds allocated from the federal budget to the Republic of Ingushetia budget were used and how the 2003 republican budget expenditure items were executed.

Sergey Ryabukhin

(p. 123)

The report on the audit of use of the federal budget funds allocated to the Krasnodar Area in 2003 and in the elapsed period of 2004 as financial aid to budgets of other levels for implementation of the appropriate federal target programs and the audit of individual issues of the Krasnodar Area budget execution.

Audit target: use of funds allocated from the federal budget to the area budget as mutual settlements, to make up for extra costs resulting from decisions made by authorities of other levels; use of the subsidy allocated to the area's budget from the Social Cost Co-Funding Foundation.

Audit subject: operations of the Krasnodar Area Administration as concerns use of the above funds.

Valery Goregliad

(p. 157)

Report on the joint audit of financial and business operations of the Russian-Tajik (Slavic) University (the City of Dushanbe, Republic of Tajikistan) established as part of the Inter-Governmental Educational Collaboration Agreement.

Audit target: to verify financial and business operations of the Russian-Tajik (Slavic) University in Dushanbe, Republic of Tajikistan, in 2002/2003.

Audit subject: documents evidencing completeness of receipt and application of funds allocated from the Russian Federation and the Tajik Republic budgets as part of the Inter-Governmental Educational Collaboration Agreement; documents on accounting for, application and disposal of real estate facilities of the Russian-Tajik (Slavic) University as part of the Inter-Governmental Agreement.

Sergey Shokhin

(p. 167)

Analytical report entitled the Russian External Debt Status Analysis.

The analytical report contains analysis of the Russian external debt accumulation on the former USSR obligations, change in the public external debt amount and structure, public debt management efficiency problems, as well as the legal base for public debt management.

Alexander Nazarov

(p. 211)

Analytical report on the Agricultural Sector Status and Analysis of Funds Allocated from the Federal Budget to Its Support.

This analytical report was drafted proceeding from the analysis of the agricultural sector status and of how efficiently funds allocated from the federal budget to its development were used in 2000/2003, which, in turn, was based on the results of control measures taken by the Accounts Chamber of the Russian Federation as well as statistical and analytical data provided by the Russian Agricultural Ministry, the Russian Finance Ministry, the Russian State Statistics Committee, the Russian Agricultural Academy and other information sources.

The target of the analytical report is to substantiate the need in perfecting the state policy in the field of the agricultural sector support, rural market relations development, increase in gross output of agricultural products and elimination of reliance on imported food.