No.5 (113)/2007

SUMMARY

Sergey Agaptsov

(p. 3)

Report on the results of the audit of the use of the federal budget funds by the Federal Agency of Culture and Cinematography in 2006 for organizing and conducting tenders for the right to conclude state contracts on the Program of Restoration of Monuments of History and Culture - subjects of Religious Significance.

Audit objectives: efficiency of the use of the allocated federal budget funds.

Victor Kosourov

(p. 14)

Report on the results of the audit of the financial and economic activity of "VO "Tekhnopromexport" Open Joint Stock Company and of the fulfillment of the recommendations of the Account Chamber of the Russian Federation submitted earlier.

The subject of the audit: accounting and financial reporting over 2004-2005, regulatory legal acts justifying transactions with federal budget funds, contracts with foreign counteragents, documents confirming the remedial actions connected with the shortcomings noted in the Accounts Chamber submissions, Company Rules, availability of permissions (licenses) necessary to perform the statutory activities, observance of the requirements of the legislation of the Russian Federation in the process of privatization of "VO "Tekhnopromexport" Federal State Unitary Enterprise.

Valery Goreglyad

(p. 28)

Report on the results of the audit of the completeness of receipt, targeted and efficient use of the funds allocated for financing remuneration of labor and centralized purchases of medical equipment in terms of the strengthening the primary healthcare diagnostic service and material and technical base of the emergency medical service, for financing the provision of high-technology healthcare service to the population (increasing the scope of the high-technology healthcare service rendered to the population, construction of high-technology medical centers) in Astrakhan, Vladimir, Tyumen Regions, and in Krasnodar Territory in cooperation with control accounts bodies of constituent entities of the Russian Federation (as agreed) and territorial fund of compulsory medical insurance of Moscow Region, audit of the efficiency of the use of federal budget funds for centralized purchase of vaccines at "NPO Microgen" Federal State Unitary Enterprise within the framework of "Health" high-priority national project, monitoring over the financing of the expenditures directed at the implementation of the "Health" high-priority national project.

The subject of the audit: regulatory and legal acts and other directive documents justifying transactions with federal budget funds, supply of diagnostic equipment, ambulance cars and reanimobiles, vaccines; payment and other primary financial instruments, accounting and statistical reporting.

Alexander Nazarov

(p. 64)

Report on the results of the audit of the completeness of receipt and targeted use of the federal budget funds allocated for acceleration of livestock breeding development and encouragement of the development of small businesses in the agro-industrial sector, in the Ministry of Agriculture of the Russian Federation, "Rosselkhozbank" Open Joint Stock Company, "Rosagrosnab" Open Joint Stock Company, and other recipients of federal budget funds. The activity period under audit: 2005 to October 2006.

Alexander Nazarov

(p. 93)

Report on the results of the audit of the use of the federal budget funds allocated for provision the agro-industrial sector with machine-building products and to purchase pedigree cattle basing on financial leasing contracts, and securing their reimbursement to the federal budget at the "Rosagroleasing" Open Joint Stock Company, "Rosagrosnab" Open Joint Stock Company, "Agroplemsoyuz" JSC, "Rosplemobyedineniye" JSC, and at agricultural supply lessee-organizations in constituent entities of the Russian Federation.

Mikhail Beskhmelnitsyn

(p. 117)

Report on the results of the audit of the use of the federal budget resources allocated to the state support of the system of refinancing of mortgage сredits.

The aim of the audit is verification of realization of state guarantees by the Ministry of Finance of the Russian Federation on holdings of the "Agency on Mortgage Housing Crediting" Open Joint-Stock Society allocated in 2006 in the form of fees to the authorized capital stock.

Nikolay Tabachkov

(p. 140)

Report on the results of the audit of the status of the external indebtedness of the Russian Federation and settlements on debt commitments to the countries - members of the Paris Club of Creditors in the Ministry of Finance of the Russian Federation and the Bank for Foreign Economic Affairs of the USSR.

The subject of the audit: redemption settlements on the debt commitments, basic indebtedness, terms of repayment of the state external indebtedness, redemption payments of the basic debt and charged interests, early redemption calculations of a part of the indebtedness of the Russian Federation to the countries - members of the Paris Club of Creditors within the framework of the multilateral Agreement.

Mikhail Odintsov

(p. 157)

Analytical memo on the efficiency of regulating the agricultural food market through quantitative restriction of food imports (quota arrangement).

The subjects of the audit: the food import quota system, its influence on the economy, foreign economic activity of the agricultural food market participants.

Sergey Ryaboukhin

(p. 183)

Analytical memo on the results of the expert - analysis arrangement implementation support of the Federal Law No. 131-FZ dated October 6, 2003, "On the General Principles of Organization of Local Governments in the Russian Federation" in constituent entities of the Russian Federation in January - September, 2006".

The analytical memo reflects the issues of forming an economic base for local government, the use of the federal budget funds allocated for the implementation support of the above Law, arrangement of local government in closed administrative-territorial entities and scientific "silicon" towns of the Russian Federation.