No. 5 (101)/2006

SUMMARY

Vladimir Panskov

(p. 3)

Report on the results of verification of conformance to the Federal Law "On the Federal Budget for 2004" in The Federal Tax Service of Russia.

The subject of the verification: normative regulations and other order documents regulating operations with funds from the federal budget, documents, verifying the conformance of the Federal Tax Service to the Federal Law "On the Federal Budget for 2004", payment and other primary documents, income and expenditure budget of the Federal Tax Service of Russia, accounting reports, proving the operations of the Federal Tax Service with funds from the federal budget.

Vladimir Panskov

(p. 19)

Report on the results of verification of conformance to the regulation of the Russian Federation Government No. 100 dated February 12, 2001, in the Federal Tax Service and its regional bodies.

The purpose of the verification: justification of the resolutions to acknowledge as impossible to collect and write off liabilities.

The subject of the verification: resolutions to acknowledge as impossible to collect and write off liabilities. Objects of the verification: The Federal Tax Service of Russia and its regional bodies in Orenburg, Sverdlovsk, Tver, and Chelyabinsk regions.

Sergey Ryabukhin

(p. 51)

Report on the results of verification of the efficiency of measures to realize the reform of interbudget relationships and the feasibility of calculating the overall amount of monies to compensate for incentives in the process of their transfer from the natural form to the money form, provision of citizens with affordable housing, usage of state property for the purposes of creating non-tax income and other issues of the performance of the budget of Stavropol Territory and the verification of the conformance to the federal law on the replacement of incentives with money compensation on the federal and regional levels.

The report contains information on the organization of the budget process, the structure and the performance of the income and expenditure parts of the budget of Stavropol Territory, the usage of funds from the federal budget to realize federal receiver-oriented programs, and also the analysis of the efficiency of measures to reform the interbudget relationships within the Territory.

Sergey Ryabukhin

(p. 66)

Report on the results of the control action to verify the usage of the funding from the federal budget, allocated in 2004 and during 9 months of 2005 to the budget of the closed administrative-territorial area Kedroviy of Krasnoyarsk Territory to finance the expenditures that are not supported by owned financial resources; the performance of the recommendation by the Accounts Chamber of the Russian Federation, adopted according to the results of a control action, separate issues of performance of the federal budget in the closed administrative-territorial area Zheleznogorsk of Krasnoyarsk Territory during 2004; the performance of the federal law on the replacement of incentives with money compensations on the federal and regional levels. Objects of the control action: administrations of the closed administrative-territorial areas Kedroviy and Zheleznogorsk of Krasnoyarsk Territory and their structural constituents.

Alexander Nazarov, Alexander Belyakov

(p. 83)

Report on the results of verification of the purposeful and efficient usage of state property and funds from the federal budget, allocated in 2003-2004 and the first six months of 2005 for the functioning of the system of monitoring of water biological resources, surveillance and control over activities of catching vessels, and also the Global Maritime Distress and Safety System, in the National Center of the Monitoring System of Fishery and Communications of the Federal State Unitary Enterprise "Natsrybresursy" and its affiliated company, the Federal State Unitary Enterprise The purpose of the verification: determination of the legality, efficiency, fullness and timeliness of the usage of state property and the funds from the federal budget allocated for the functioning of the water biological resources monitoring system, surveillance and control over activities of catching vessels, and also the Global Maritime Distress and Safety System.

Alexander Nazarov, Alexander Belyakov

(p. 102)

Report on the results of verification of work efficiency of the Open Joint-Stock Company "Novorossiyskiy Kombinat Khleboproduktov" during 2003-2005.

The subject of the verification: financial and economic activities of OJSC "Novorossiyskiy Kombinat Khleboproduktov"; accounting and reporting documents characterizing the financial and economic activities, agreements, contracts for performance of work and provision of services, construction documents for construction and reconstruction of the production and social sphere objects.

Mikhail Beskhmelnitsyn

(p. 115)

Report on the results of verification of financing and purposeful usage of state capital investments during 2003-2004, as provided for by the Federal Recipient-Oriented Investment Program for Building Sites and Objects on the Territory of the Constituents of the Russian Federation (The Republic of Tyva (during 2002-2004), Khabarovsk Territory, Voronezh and Kursk regions).

The subject of the verification: documents verifying the amounts of state capital investments allocated for the financing of building sites and objects of the Federal Recipient-Oriented Investment Program, report data of administrations of the federal treasury of the RF Ministry of Finance in the Republic of Tyva, Khabarovsk Territory, Voronezh and Kursk regions.

Oleg Safonov

(p. 143)

Report on the results of verification of the efficiency of expenditures of monies used to hold the federal register according to the Order of the President of the Russian Federation No. 1486 "On Additional Measures to Ensure the Unity of the Legal Field of the Russian Federation", dated August 10, 2000, in the Ministry of Justice of the Russian Federation, and the creation of the Unified System of Informational and Communication Support, and the completeness of supplies of equipment for the "Federal Register" subsystem in organizations jurisdictional to it. The report deals with the following issues: analysis of the regulative legal instruments, setting the top-priority measures to provide the unity of the legal field of the Russian Federation; the order and the fullness of financing of measures to create and keep the federal register; the purposeful usage of the budget funds allocated to create and keep the federal register; the procedure for concluding agreements for the supply of technical means; efficiency analysis of the expenditure of the budget funds allocated to create and hold the federal register; intra-departmental control over the performance of measures to create and hold the federal register, etc.

Sergey Agaptsov

(p. 162)

Analytical memo "On the Problems of Administering Insurance Payments at an Additional Rate for Employers, Organizations Using the Labor of Members of Flight Crews of Civil Aviation Aircraft" (according to the results of the performed expert and analytical action to analyze the efficiency of administration of insurance payments at an additional rate for employers in the territorial bodies of the Pension Fund of the Russian Federation (hereinafter, the PFR) in the Republic of Komi and Stavropol Territory).

The memo analyses the law structure of the payment of the insurance contributions, the activities of the territorial bodies of the PFR, indicators, regulative legal instruments that regulate the administration of insurance payments at an additional rate for employers, organizations using the labor of members of flight crews of civil aviation aircraft, and others.