No.2 (110)/2007

SUMMARY

Sergey Ryabukhin

(p. 3)

Report on the results of the audit of target and efficient use of the federal budget funds allocated the implementation of the Federal Law № 131-FZ of October 6, 2003, "On the General Principles of Organization of Local Governments in the Russian Federation"; audit of target and efficient use of the state funds provided by the federal budget and the budget of the Republic of Khakassia, and of execution of the recommendations and other decisions of the Collegium of the Accounts Chamber resulting from the audit carried out in the Republic of Khakassia.

Subject of the audit: regulatory legal and other documents regulating the use and application of the federal budget funds, the budget of the Republic of Khakassia, and non-budgetary sources for provision of functioning of the bodies in the sphere of national security and law-enforcement, financing of the bodies of the Republican Ministry of Health included into the Republican target investment program, for implementing national priority projects directed at further improvement of healthcare, science and education, agriculture, housing construction, target subvention for sports and physical culture, etc.

Alexander Nazarov

(p. 24)

Report on the results of the audit on the use of state funds allocated in 2004-2005 for implementation of state control and water biological resources preservation in the Federal Agency for Fishery, Federal Veterinary and Phytosanitary Supervision Service, "All-Russian Scientific Research Institute for Fishery and Oceanography" Federal State Unitary Enterprise (Moscow), Administrations of Sakhalin Region and Primorsky Territory; Territorial offices of the Federal Veterinary and Phytosanitary Supervision Service in Sakhalin Region and Primorsky Territory, "State-Cooperative Fish Industry Association" Association (Rosrybkhoz), Maritime Administration of Vladivostok Port, territorial bodies and subordinates of the Federal Nature Management Supervision Service in Sakhalin Region and Primorsky Territory, "National Fish Resources" Federal State Unitary Enterprise, in Administration of Kaliningrad Region, "Kaliningrad Sea Fishing Port" Federal State Unitary Enterprise; Directorate of the Federal Veterinary and Phytosanitary Supervision Service for Kaliningrad Region; "Archangelsk Trawl Fleet", Federal State Institutions "Primorsky Basin Directorate for Protection, Reproduction of Fish Resources and Fishery Regulation" open Joint-Stock Company and "Sakhalin Basin Directorate for Protection, Reproduction of Fish Resources and Fishery Regulation".

Subject of the audit: federal budget funds and state property; water biological resources catch quotas; administration functions connected with implementation of government supervision, use and preservation of water biological resources.

Sergey Agaptsov

(p. 61)

Conclusion of the Accounts Chamber of the Russian Federation regarding the audit of implementing Federal Law "On the Russian Federation Pension Fund Budget for the Year of 2005" and the report on the execution of the Russian Federation Pension Fund Budget in the year of 2004 presented by the Government of the Russian Federation to the Federal Assembly of the Russian Federation.

Sergey Agaptsov

(p. 79)

Conclusion of the Accounts Chamber of the Russian Federation on the draft Federal Law "On the Russian Federation Pension Fund Budget of 2007".

Sergey Ryabukhin, Alexander Nazarov

(p. 103)

Report on the results of the audit of target and efficient use of the state funds provided by the federal budget and the budget of the Penza Region, and federal budgetary funds allocated for the implementation of the Federal Law № 131-FZ of October 6, 2003 "On the General Principles of Organization of Local Governments in the Russian Federation", in the Penza Region".

Subject of the audit: regulatory, legal and other documents regulating allocation and use of the federal budget funds, the budget of the Penza Region, subsidies for social assistance to veterans of labour and home front toilers, subsidies for public welfare payments to citizens with children, subsidies for social support to rehabilitated persons and persons recognized as having suffered from political repressions, funds for financing the regional agro-industrial complex with regard to agricultural production and federal objective programs.

Mikhail Beskhmelnitsуn

(p. 132)

Report on the results of the VFM audit and the audit of the expediency of the federal budget funds expenditures for continuation of "Omsk - Fyodorovka" airport construction.

Audit objectives: verifying legitimacy of application of the budget and non-budgetary funds allocated for the airport construction; expediency and efficiency of federal budget funds expenditures for continuation of the construction. Subject of the audit: design and estimate documentation, accounting, statistical and financial reporting.

Victor Kosourov

(p. 158)

Report on the results of the audit of legitimacy of alienation and transfer of state property of the USSR and federal property of the Russian Federation abroad to foreign and Russian legal entities and individuals, as well as legitimacy of title to possession and disposal of financial assets abroad.

Subject of the audit: legislative and normative acts, documents on property transactions abroad, archive documents of ministries, agencies and entities of the former USSR and the Russian Federation.

Nikolay Tabachkov, Victor Kosourov

(p. 172)

Report on the results of the audit of the status of redemption settlements of the debt commitments of constituting entities of the Russian Federation to Federal Budget in the Ministry of Finance of the Russian Federation and Administrations of Cheliabinsk, Kamchatka and Volgograd Regions.

Audit objectives: inspection of the validity and financial results of the settlements of debt commitments to the Federal Budget. Subject of the audit: transactions and settlements of debt commitments to the Federal Budget basing on provided regulatory, contractual, financial, primary and other documents.

Valery Goreglyad

(p. 183)

Report on the audit of the federal budget and non-budgetary funds expenditures in "Joint Directorate of Unified Customer of the Federal Tax Service" Federal State Enterprise.

Audit objectives: verifying validity and efficiency of the federal budget and non-budgetary funds expenditures in "Joint Directorate of Unified Customer of the Federal Tax Service". Subject of the audit: legislative and normative acts and other regulatory documents justifying the transactions with federal budget and non-budgetary funds as well as utilization of federal property, payment and other instruments, budgets of profit and loss, accounting reporting.

Sergey Agaptsov

(p. 193)

Report on the results of the audit of financial and economic activities of Federal State Unitary Enterprise "Ostankino" Television Technical Center".

Audit objectives: analysis of the results of FSUE "Ostankino" TTC" financial and economic activity covering the period from 2000 to the first six months of 2006 in terms of compliance with objectives and purposes defined by its Charter and other regulatory legal instruments.

Mikhail Surkov

(p. 215)

Report on the results on the audit of utilization of the federal property and the federal budget funds allocated to the Federal Customs Service for the purpose of support of customs authorities in 2005, in Urals Customs Administration (Yekaterinburg), Yekaterinburg Customs Office (Yekaterinburg), Urals Operational Customs Office (Yekaterinburg), Magnitogorsk Customs Office (Magnitogorsk), Tyumen Customs Office (Tyumen), Cheliabinsk Customs Office (Cheliabinsk), Khanty-Mansiysk Customs Office (Nishnevartovsk), Yamalo-Nenetsk Customs Office (Salekhard).

Subject of the audit: activities of customs authorities in the sphere of management and disposal of the federal property and the federal budget funds in 2005.