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SUMMARY
Sergey Agaptsov
(p.
3)
The Opinion of the Accounts Chamber of the Russian
Federation of the Federal Law draft "On Fulfillment
of the Budget of the Pension Fund of the Russian
Federation in 2003".
Sergey Agaptsov
(p.
17)
The Opinion of the Accounts Chamber of the Russian
Federation of the Federal Law draft "On the Budget
of the Social Insurance Fund of the Russian Federation
in 2005".
Sergey Agaptsov
(p.
26)
The Opinion of the Accounts Chamber of the Russian
Federation of the Federal Law draft "On the Budget
of the Federal Fund of the Compulsory Medical Insurance
in 2005".
Vladimir Panskov
(p.
37)
The Report on the results of the audit of the
calculation accuracy, completeness and timeliness
of the tax payments and other obligatory payments
to the Federal Budget, the legality, reasonability
and purpose usage of the tax and customs benefits,
installment and deferral of the tax payments, keeping
the approved procedure of the VAT refunding to the
enterprises for sold goods (realized works and services)
by the joint-stock companies the "YUKOS Oil Company",
the "LUKOIL Oil Company", and the
for the 2003 and the January-March 2004.
The points as below are reflected in the report
that are the basic technical and economic indices
of the companies activities; fulfillment of the conditions
provided by the license agreements on utilization
of the mineral recourses; the volume of the capital
investments and the investments directed to the development
of production; the structure of income of the companies
that have been inspected; the condition of the payments
to the budget of all levels as for the taxes and
other obligatory payments; fulfillment of the established
procedure of the tax base estimation as for the main
taxes and usage of the ruling rate; the legality
of usage of the tax payment benefits; prices' and
tariffs' influence in use under the selling of crude
oil, oil products, and rendering of services for
the formation of the tax base; fulfillment of the
tax legislation under VAT refunding from the Federal
Budget when crude oil and oil products exporting.
Vladislav Ignatov, Alexander
Nazarov
(p. 68)
The Report on the results of the audit of the procedure
of the privatization, legality of management and
utilization of the objects of the Federal property,
and also the results of the production-economic activities
of the Joint-Stock Company "The Nakhodkinsky Sea
Fishing Port".
The points as below are reflected in the Report:
the general information about the Joint-Stock Company
"The Nakhodkinsky Sea Fishing Port"; the establishment
of the company and distribution of the shares; the
production activity of the Company; legality and
efficiency of the arrangements, management and utilization
of the federal and the joint-stock property; economical-financial
activities of the Joint-Stock Company "The Nakhodkinsky
Sea Fishing Port".
Valery Goreglyad
(p.
99)
The Report on the results of the audit of purpose
and effective usage of the funds of the Federal Budget
provided for the Program "The most urgent measures
of the struggle against the spread of tuberculoses
in Russia" of the Federal Purpose Program "The Prevention
and Struggle Against the Diseases of Social Character
2002-2006" of the Ministry of Health Protection of
the Russian Federation, Ministry of Agriculture of
the Russian Federation and Ministry of Justice of
the Russian Federation.
The aim of the audit: to inspect the procedure
of the realization of the subprogram "The most urgent
measures of the struggle against the spread of tuberculoses
in Russia" of the Federal Purpose Program "The Prevention
and Struggle Against the Diseases of Social Character
2002-2006", the program measures of which are purposed
for stabilization of the epidemiological situation
concerned with the spread of the tuberculosis in
Russia.
The Report contains the information on financial
support of the Program expenses by means of Federal
Budget in 2002, 2003 and 2004, on actual fulfillment
of provided volumes of governmental capital investments,
and also shows the figures of the spread of active
tuberculosis decease among the population of the
Russian Federation federal regions and others.
Valery Goreglyad
(p.
122)
The Report on the audit of the inspection of the
efficiency and expediency of the usage of the funds
provided for the state museum-reserve "Oranienbaum"
(City of Lomonosov, Leningrad Region) from the Federal
Budget for the period from 1998 to 2003 and the expired
period of 2004.
The Report contains the information on the financing,
organization, situation with the accounting and book-keeping,
availability of the credit and debit indebtedness
of the museum-reserve "Oranienbaum".
Valery Goreglyad
(p. 128)
The Report on the audit of the inspection of the
fulfillment of the Federal Law "On the Federal Budget
for 2003" and the Report of the Russian Government
on the fulfillment of the Federal Budget for 2003
by the items and sub-items of the functional classification
of the budget expenditures of the Russian Federation
by the Urals branch of the Academy of Sciences of
the Russian Federation (City of Yekaterinburg), as
the head executor of the funds of the Federal Budget,
the budget authority and receiver of the budget funds,
including that of the Federal Purpose Program "The
Housing" in 2002-2010.
The Report contains the information on sources
of financing of activities of the Urals branch of
the Academy of Sciences of the Russian Federation,
on organizational and financial support of the activities
of its scientific-research centers, managing of the
federal property, realization of the Federal Purpose
Program "The Housing" in 2002-2010.
Vladislav Ignatov
(p.
134)
The Report on the results of the audit of the expediency
and efficiency of the usage of funds of the federal
budget, provided in 2003 for the construction of
the objects for the Federal Governmental requirements
as for the agro-industrial and nature-protection
complexes, approved by the Act of the Government
of the Russian Federation dated January 21, 2003,
No. 81.
The aim of the audit is to inspect the procedure
of transition of the hotels and property of the former
Goscomintourist of the USSR that are in the federal
property at the moment to the municipal property
of Moscow and the state property of St. Petersburg.
The object of the inspection is legislative and
regulatory acts issued by the governmental authorities
of the Russian Federation, of St. Petersburg and
Moscow. Reporting and bookkeeping documents on the
selling out of the federal property.
Sergey Ryabukhin
(p.
160)
On the results of the audit of financing, purpose
and efficiency of the usage of funds of the Federal
Budget, provided for the realization of the Federal
Purpose Program (FPP) "The Social and Economic Development
of the Republic of Bashkortostan for the period under
2006" for 2003 and for the current period of 2004.
The aim of the examination is efficient funds'
allocation to the objects provided for by the events
of FPP.
The units of the examination are the Council of
Ministers of the Republic of Bashkortostan, the Ministry
of Finance, the Ministry of the Housing Economy,
the Ministry of Construction, Architecture, Transportation,
and the number of other ministries and institutions
of the Republic of Bashkortostan.
Vladimir Panskov
(p.
180)
On the results of the ad hoc audit of the organization
of the territorial authorities work of the Ministry
of Taxation of the Russian Federation, Treasure House
of the Ministry of Finance of the Russian Federation,
financial bodies of the administrations of the subjects
of the Russian Federation, credit institutions, enterprises
and organizations-taxpayers on the fulfillment of
the income section of the Federal Budget, as stated
by the Federal Law "On the Federal Budget for 2003",
in accordance with the requirements of the Tax Code
of the Russian Federation, and the Budget Code of
the Russian Federation in the Kostroma Region.
The aim of the examination is the work of the territorial
Department of the Federal Treasure House, conducting
of non-banking operations, fulfillment of the conducting
operation functions with the funds that are coming
into the Federal Budget, unregulated indebtedness
redemption towards the Federal Budget and others.
The subject of the examination is the legislative
and other regulatory acts, as adopted by the Legislative
and Executive authorities of the Kostroma Region
on the problems of the taxation and tax policy, as
well as the taxation, treasury, and financial accounts.
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Bulletin of the Accounts Chamber № 2 (86) / 2005
