No. 10 (94)/2005

SUMMARY

Sergey Ryabukhin

(p. 3)

The Report on auditing efficiency and expediency of the state funds expending in the Amur Region, including use of the federal budget funds, transferred to the regional budget in 2004.

The Report contains information on organisation of the budget and financial activities in the Amur Region in 2004, use of the federal budget funds allocated to the region as governmental grants to support the measures for getting a well-balanced regional budget, as subsidies and subventions from the compensation fund, for implementation of the Federal Target Program , use of governmental grants from the fund of co-financing the social expenditures for partial compensation of expenses connected with subsidies to regional residents for residential space and utility services payments, subsidies for the state financial support to purchases and deliveries of oil, petroleum products, fuel and foodstuff (excised products excluded) to the areas of the Far North and areas of the Amur Region.

Sergey Agaptsov

(p. 27)

The Report on results of auditing the certain aspects of financial and economic performance of State Specialised Institute of Arts of Russian International Centre for Creative Rehabilitation of the Disabled.

State Specialised Institute of Arts (hereinafter referred to as the ) within the checked period was a structural subdivision of Russian International Centre for Creative Rehabilitation of the Disabled (hereinafter referred to as the ). The audit has found out that the Centre carried out no activities, specified in its Articles of Association (creative and production, editorial and publishing, research and development, cultural and educational), except for educational activities, which were carried on by the Institute.

The statutory and regulatory legal base, which directs activities of the Institute, organisation of the educational and financial and economic activities of the Institute in 2004, and state of the departmental control have been checked out.

Sergey Agaptsov

(p. 36)

The Report on results of auditing the use of funds for financial and logistical support within 2003-2004 at the Department of the Pension Fund of Russian Federation for Moscow and the Moscow Region.

Objective of audit: To determine compliance of use of funds for financial and logistical support at the Department of the Pension Fund of Russian Federation for Moscow and the Moscow Region within 2003-2004 with statutory and other regulatory acts.

Vladimir Panskov

(p. 53)

The Report on the results of auditing the accuracy of calculation, completeness and timeliness of tax, customs and other compulsory payments to the federal budget, observance of the established procedure of repayment of the value added tax to companies for export of products (works, services) in 2004 and the past period of 2005, at the taxation and customs bodies, Chernigovets and Coal Company Yuzhkuzbassugol Closed Joint Stock Companies, and at Koks and Mezhdurechye Open Joint Stock Companies as and their structural subdivisions (Kemerovo Region).

Objective of audit: to determine accuracy of calculation, completeness and timeliness of tax, customs and other compulsory payments to the federal budget, observance of the established procedure of repayment of the value added tax to companies for export of products (works, services). Justification of granting the extractive enterprises deferments and payments by instalments as tax and duties payment conditions, and tax and investment credits.

Alexander Nazarov

(p. 72)

The Report on results of auditing the target and efficient use of the state property and federal budget funds by organisations, which are subordinate to the Federal Agency of Real Estate Cadastre, in the Sverdlovsk Region within 2002-2004.

Audited organisations: Directorate of the Federal Agency of Real Estate Cadastre for Sverdlovsk Region (previously - Committee for Land Resources and Land Planning for Sverdlovsk Region); Land Cadastre Chamber for Sverdlovsk Region Federal State Institution; UralNIIgiprozem Open Joint Stock Company (previously - UralNIIgiprozem Federal State Unitary Enterprise). Analysed receipt of finds, allocated to the above Committee and Federal State Institution Land Cadastre Chamber for Sverdlovsk region within 2002-2004 from the federal budget and extra-budgetary funds. The proper and efficient use of the federal budget funds, appropriated to the institutions and organisations, which are subordinate to the Federal Agency of Real Estate Cadastre, state of accounting and reporting as regards the state property and funds receiving from the state budget and extra-budgetary sources have been checked out.

Mikhail Beskhmelnitsyn

(p. 87)

The Report on results of auditing the financial and business performance of Tulavtodor State Unitary Enterprise of the Tula Region (hereinafter referred to as the ).

Objective of audit: To determine legitimacy and proper use of the funds from the federal budget and the territorial road fund, which were appropriated to the Enterprise.

The foundation documentation of the Enterprise, structure and state of its fixed assets have been analysed. Implementation of the road work program by the Enterprise, as approved for 2003 and 2004, and inspected randomly quality of the completed road works; compliance of the procedure of organising and holding the tenders (bidding) for all types of road works; structure of revenue and expenditures of the Enterprise within 2003-2004 and formation of financial results have been checked out. The report gives analysis of accounts receivable and accounts payable and causes of their formation, state of accounting and reporting.

Vladimir Panskov

(p. 112)

The Report on results of auditing the organisation of operation of the territorial taxation, treasury and financial bodies, some credit institutions, as well as organisations, which are payers of taxes as revenues to the federal budget in accordance with the requirements of the Tax Code of Russian Federation and Budget Code of Russian Federation for 2004 in the Tula Region.

Subject of audit: statutory and other regulatory acts and resolutions of the authorities of the Tula Region and local self-government bodies in the field of taxation and taxation policy, as well as tax and financial statements and accounting relating to the subject of this audit.

Alexander Nazarov

(p. 128)

The Report on the results of auditing the efficiency of using the funds of the federal budget and budgets of the constituents of Russian Federation, appropriated for the agricultural, industrial and environment protection sectors of the Central Federal Area in the Kaluga Region.

Objective of audit: use of the federal and regional budget funds, appropriated for state investments, operation of executive bodies in the agricultural and industrial sector, implementation of the Federal Target Program , measures connected with the land cadastre keeping, educational purposes, research and development institutions; analysis of state and development of the agricultural, industrial and environment protection sectors within 2000-2004, etc.

Sergey Agaptsov

(p. 146)

The Report on results of auditing the execution of the budget of the Pension Fund of Russian Federation for 2004 by the Department of the Pension Fund of Russian Federation for Kabardino-Balkar Republic.

Subject of audit: plan budget figures of income and expenditures relating to pension and benefit payments, expenditures relating to financial and logistical support to current operation of the Department of the Pension Fund of Russian Federation for Kabardino-Balkar Republic in 2004. Checked out compliance of execution of the revenue and expenditure budget items of the Department with the set figures as concerns amounts and designated purposes, organisation of auditing activities at the Department, implementation of the control bodies' propositions, based on results of the taken control measures, by the Department.

Sergey Ryabukhin, Mikhail Beskhmelnitsyn

(p. 153)

The Report on auditing the efficiency and expediency of expending the state funds in the Ivanovo Region, including use of the federal budget funds, transferred to the budget of the Ivanovo Region in 2004.

Subject of audit: activities of the administration of the Ivanovo Region as regards efficient and expedient expenditure of the state funds of the region, including use of the federal budget funds, transferred to the regional budget in 2004. To determine reasonableness of tariffs in the regional housing sector.

Audited entities: Administration of the Ivanovo Region (as regards appropriation of funds and the emergency fund of the administration), Regional Finance Directorate (certain matters), Administration of the City of Ivanovo (as regards use of the money from the emergency fund of the President of Russian Federation), Regional Housing Department (on certain matters), Administration of the Palekh District (on certain matters), Administration of the Puchezhsk District (on certain matters), City Clinical Hospital No. 4 of Ivanovo Municipal Health Institution, Ivanovo Regional Clinical Hospital Regional State Health Institution, Regional Energy Commission, Housing Department of the City of Ivanovo.

Nikolai Tabachkov

(p. 188)

Report on auditing the legitimacy and efficiency of bankruptcy proceedings regarding Legprombank Limited Liability Company Commercial Bank .

Objective of audit - legitimacy and efficiency of bankruptcy proceedings in the process of liquidation of Legprombank Limited Liability Company Commercial Bank (hereinafter referred to as ), as well as check-out of settlement of accounts of CB Legprombank with creditors and completeness of their claims.

Subject of audit: statutory, regulatory, instructing and directive documents, relating to the subject of this audit, as well as accounting, reporting, contractual, payment and other documents relating to the subject of this audit.

Mikhail Beskhmelnitsyn

(p. 199)

The report on the control "Audit of Efficiency and Proper Use of Budget Funds Appropriated for Supporting the Industry of Russian Federation in 2003".

Objective of audit - to audit efficiency and proper use of the budget funds appropriated for supporting the industry of the Russian Federation in 2003 in the entities, listed in the audit program. Audited entities: Ministry of Power Engineering of the Russian Federation, Ministry of Industry and Science of the Russian Federation, Ministry of Atomic Energy of the Russian Federation, Russian Aerospace Agency, Research & Development Institute GEODESY Federal State Unitary Enterprise, V.P. Barmin Design Bureau of General Machine-Building Federal State Unitary Enterprise.

This audit has been carried out in accordance with the program of auditing the efficiency and proper use of the budget funds appropriated for supporting the industry of the Russian Federation in 2003 covering 6 entities.