No.7(115)/2007

SUMMARY

Alexander Semikolennykh, Sergey Ryabukhin

(p. 3)

Consolidated report on the results of the analysis of the amounts of financing of the powers of the Russian Federation delegated to public authorities of the constituent entities of the Russian Federation in 2006 in accordance with the Federal Law dated 29 December 2006 No. 258 On the Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of Powers Delineation, as well as preparation of the opinion on the required amount of subventions from the federal budget to the budgets of constituent entities of the Russian Federation for performance of the said powers in 2008.

Subject of the audit: laws of the Russian Federation, federal laws, regulatory legal acts of President of the Russian Federation and the Government of the Russian Federation, regulatory legal acts approved by federal executive authorities within their terms of reference regulating budgetary legal relations. Documents of the principal administrators of the budgetary funds justifying the expenditures of the federal budget for the discharge of the powers of the Russian Federation, delegated to public authorities of constituent entities of the Russian Federation.

Alexander Nazarov

(p. 42)

Report on the results of the audit of the efficiency and expediency of spending the funds allocated from the federal budget to organize exploration and evaluation survey at the Khingan Tin Ore Deposit, Obluchensky District, Jewish Autonomous Region, within the framework of the Ecology and Natural Resources of Russia target program (2002-2010).

Audit objectives: review of the activity of the Territorial Agency for Subsurface Management for the Jewish Autonomous Region as regards the organization and conducting of geologic, economic and cost evaluation of the Khangan Tin Ore Deposit, licensing activity, reliability of the geological reports prepared by the organizations acting as the contractors under the state contracts on subsurface exploration, at the expense of the federal budget.

Sergey Agaptsov

(p. 54)

Report on the results of the audit of the use of funds allocated in 2005 for the construction of administrative buildings at the divisions of the Pension Fund of the Russian Federation, including the Republic of Tatarstan (Kazan), and the Republic of Bashkortostan (Ufa).

Subject of the audit: observance of the current legislation of the Russian Federation in the course of investment contracts conclusion, fulfillment of the obligations under the contracts concluded, availability of inspection reports and approved design estimate documentation for the construction of administrative buildings at the divisions of the Pension Fund of Russia, relevance of the estimates, including those for maintaining the construction developer service.

Valery Goreglyad

(p.65)

Report on the results of the performance audit of the activity of executive authorities directed at the development of tax potential used in forming the federal and consolidated budgets, and of tax and treasury authorities responsible for the control over the observance of the tax and budgetary legislation in Leningrad Region.

Subject of the audit: key figures of the social and economic development of the region, legislative and other legal regulatory acts adopted at the federal and regional levels, as well as tax, treasury and financial reporting relevant to the audit issues.

Mikhail Odintsov

(p. 86)

Report on the results of an expert analysis of the efficiency of the use of quotas for water biological resources catching allowed in 2004-2005 to the Russian Federation and the Kingdom of Norway in accordance with the resolutions of the Joint Russian-Norwegian Commission.

The objective: to determine the efficiency of implementing bilateral agreements aimed at the preservation and rational use of water biological resources.

Mikhail Surkov

(p. 130)

Report on the results of the audit of the use of federal budget funds allocated to the Federal Customs Service for capital construction and capital repairs for 2004-2005.

Subject of the audit: activity of customs authorities in managing the federal budget funds in 2004-2005.

Sergey Ryabukhin

(p. 144)

Analytical memo on the Level of budget provision of citizens of the Russian Federation in 2004-2006.

A special attention is paid to the following: analysis of the given constituent entities of the Russian Federation on the level of budget provision of citizens of the Russian Federation, problems and proposals concerning the improvement of the effective Methodology of the Distribution of Funds of the Federal Fund of Financial Support of Constituent Entities of the Russian Federation; analysis of procedures of distributing financial aid aimed at leveling the budget provision of municipal units, applied in the entities; regional figures on the fixed capital investments per capita at the territory of the constituent entities of the Russian Federation.

Nikolay Tabachkov

(p. 160)

Analytical memo on the analysis of public internal debt of the Russian Federation.

The objective of the work is to analyze the status of public internal debt and the efficiency of the use of state securities denominated in the currency of the Russian Federation in the course of the federal budget execution.