No. 12 (96)/2005

SUMMARY

Sergei Agaptsov, Valery Goreglyad, Sergei Ryabukhin

(p. 3)

Report on the results of an integrated inspection of the execution of Federal Law of 22 August 2004 № 122-FZ on the replacement of benefits with financial compensation at federal and regional levels in the city of St. Petersburg.

Objects of inspection: the Administration of the city of St. Petersburg and the industry and inter-industry divisions (the Committee of St. Petersburg Finances, Committee for the Social Protection of the Population, Committee for Housing, Committee for Transport, Committee for Healthcare), the Department of the Pension Fund of the Russian Federation for St. Petersburg and the Leningrad Region, the St. Petersburg Regional Department of the Social Security Fund, the Territorial Fund of Obligatory Medical Insurance of the city of St. Petersburg, and the Oktyabrskaya Railway Directorate - an affiliate of OJSC Russian Railways.

Mikhail Beskhmelnitsyn, Valery Goreglyad

(p. 26)

Report on the results of inspecting the efficiency and proper use of federal budget funds allotted for the creation of a telecommunications system of remote access to educational information resources for rural schools, in the Federal Agency for Education (together with the supervisory accounting bodies of the territories of the Russian Federation).

During the course of the inspection, normative legal acts, other order documents substantiating the allotment of federal budget funds for the creation of a telecommunications system of remote access to educational information resources for rural schools, basic documents confirming the carrying out of operations to obtain and use the specified funds, and the installation of equipment were analyzed.

Alexander Nazarov

(p. 44)

Report on the results of inspecting the efficient use of subsidies from the federal budget in 2004 aimed at compensating part of the expenses of agricultural commodity producers on insuring the harvest of agricultural crops. Aim of the inspection: the legality, completeness and timeliness of obtaining and the efficient use of federal budget funds allotted in 2004 to compensate for part of the expenses of agricultural commodity producers on insuring the harvest of agricultural crops, in agricultural industry supervisory bodies, insurance organizations and by subsidy recipients.

Mikhail Beskhmelnitsyn

(p. 66)

Report on inspecting the efficiency and proper use of state capital investments over 2003-2004 allotted for the realization of the Resettlement of Citizens of the Russian Federation from the Old and Emergency Residential Fund Subprogramme, included as part of the Accommodation Federal Target Programme. Objects of inspection are documents confirming the amounts of financing and use of state capital investments allotted from the federal budget, the budgets of the territories of the Russian Federation and municipal formations for the financing of the Resettlement of Citizens of the Russian Federation from the Old and Emergency Residential Fund Subprogramme, documents on the raising of extra-budgetary funds, and accounting data from the administrations of municipal formations and territories of the Russian Federation.

Sergei Agaptsov

(p. 86)

The Opinion of the Accounts Chamber of the Russian Federation on the draft of the Federal Law on the budget of the Pension Fund of the Russian Federation for 2006 has been prepared on the basis of the results of an inspection and analysis of the feasibility of the draft of the Federal Law on the budget of the Pension Fund of the Russian Federation for 2006, analysis of the correspondence between the legislative draft and the criteria specified by the Programme of Social and Economic Development of the Russian Federation in the medium term (2006-2008), and the realization of the provisions of the Budgetary Missive of the President of the Russian Federation to the Federal Assembly of the Russian Federation on Budgetary Policy in 2006.

Alexander Nazarov

(p. 107)

Report on the results of inspecting the efficient use of catch (procurement) quotas of aquatic biological resources distributed between users in accordance with Provision of the Government of the Russian Federation of 20 November 2003 № 704 in the Federal Agency for Fishing, the Kamchatka and Magadan Regions, and the Koryak and Chukotka Autonomous Districts, and the impact of the feasibility of distributing these quotas to increase the financial receipts in the revenue section of the federal and regional budgets in 2004, as well as to improve the financial-economic condition of fishing industry organizations.

Object of inspection: the normative legal base regulating the order and conditions of using aquatic biological resources (ABP), ABP catch quota volumes, their feasibility, the efficient use of ABP procurement quotas by the inspection organizations of the fishing industry complex, the impact of quotas on increasing the financial receipts in the revenue section of the federal and regional budgets, as well as the production and financial activity of the organizations in question.

Mikhail Beskhmelnitsyn

(p. 133)

Report on the results of inspecting the financial and economic activity of the Open Joint-Stock Company Residential Mortgage Crediting Agency for the IV quarter of 2003 and 2004, as well as the efficiency of using federal budget funds and state guarantees intended to develop mortgage crediting in the Russian Federation in 2004.

During the course of the inspection, the realization of state guarantees for loans authorized by the Ministry of Finances of the Russian Federation to the OJSC Residential Mortgage Crediting Agency (hereinafter the Agency), the results of the Agency's financial and economic activity, and the fulfilment of the conditions of collaboration agreements concluded between the Agency, OJSC Ufimsk Municipal Mortgage Crediting Agency, the Volgograd Regional Residential and Mortgage Fund, the Municipal Unitary Enterprise Mortgage Residential Legal Company, the Government of the Republic of Bashkortostan, the Administration of the Volgograd Region and the Administration of the city of Volzhsky, were checked and analyzed.

Sergei Agaptsov

(p. 159)

Opinion of the Accounts Chamber of the Russian Federation on the draft of the Federal Law on the budget of the Social Security Fund of the Russian Federation for 2006.

The following issues are addressed in the present opinion: the main aspects and features of the draft of the Federal Law on the budget of the Social Security Fund of the Russian Federation for 2006; revenue of the draft of the Federal Law on the budget of the Social Security Fund of the Russian Federation for 2006; expenses of the draft of the Federal Law on the budget of the Social Security Fund of the Russian Federation for 2006; interrelations of the federal budget with the budget of the Social Security Fund of the Russian Federation.

Sergei Agaptsov

(p. 172)

The opinion of the Accounts Chamber of the Russian Federation on the draft of the Federal Law "On Underwriting Rates for Obligatory Social Security Against Accidents on the Factory Floor and Professional Illnesses for 2006". The draft of the Federal Law has been drawn up in accordance with article 21 of the Federal Law of 24 July 1998 № 125-FZ on obligatory social security against accidents on the factory floor and professional illnesses. The legislative draft has been created with due regard to forecast indicators for the social and economic development of the Russian Federation for 2006 and the main forecast parameters up to 2008 worked out by the Ministry for Economic Development of Russia, as well as data from the Social Security Fund of the Russian Federation regarding expenses on providing insurance for people suffering because of accidents on the factory floor and professional illnesses as per economic activity in 2004.

Sergei Agaptsov

(p. 175)

Report on the results of inspecting the proper use of federal budgetary funds by the State Museum of St. Petersburg's History, Government Institution, for 2004. The following issues are addressed in the report: analysis of the legislative and other normative legal acts regulating the creation and functioning of the government institution of the State Museum of the History of St. Petersburg; inspection of the proper expenditure of federal budgetary funds obtained by the government institution of the State Museum of the History of St. Petersburg for 2004.

Vladimir Panskov

(p. 181)

Report on the results of inspecting the use of the Federal Law "On the Federal Budget for 2004" according to revenue as per the revenue classification of the budgets of the Russian Federation in the Federal Customs Service of Russia.

Aim: to check the observance of budget, tax and customs norms of the legislation of the Russian Federation on the issues of organizing and transferring payments to the federal budget; to check the correctness of the accounting organization of customs payments and the validity of accounting data on the receipt of these payments in the federal budget; to determine the completeness and timeliness of transferring customs payments to the federal budget in 2004.

Sergei Agaptsov, Mikhail Beskhmelnitsyn

(p. 192)

Report on the results of inspecting the legality and efficiency of the use of budgetary and extra-budgetary funds for the construction of a radio and television transmitting station in the city of Еkaterinburg. The aim of the inspection is to ensure the legality and efficiency of using budgetary and extra-budgetary funds for the construction of a radio and television transmitting station in the city of Еkaterinburg by an affiliate of the Federal State Unitary Enterprise Russian Television and Radio Broadcasting Network (RTRS) and the Sverdlovsk Regional Radio and Television Transmitting Centre (ORTPTs).

The following issues are addressed in the report: the completeness and timeliness of the adopted measures with regard to the organization of the construction of a radio and television transmitting station in the city of Ekaterinburg by an affiliate of the Federal State Unitary Enterprise RTRS Sverdlovsk ORTPTs; the efficiency of using budgetary and extra-budgetary funds for the construction of a radio and television transmitting station in the city of Еkaterinburg; analysis of checks conducted by government supervisory bodies of the Russian Federation in the affiliate of Federal State Unitary Enterprise RTRS Sverdlovsk ORTPTs.