No.3(123)/2008

SUMMARY

Mikhail Beskhmelnitsyn

(p. 3)

Report on the "Audit of the Implementation by RAO UES of Russia Open Joint-stock Company of the 2006 Investment Program".

Purpose of the audit: efficient and target-oriented use of the funds assigned by the federal budget of the Russian Federation and prices of the products of RAO UES of Russia for the implementation of the 2006 Investment Program.

Subject of the audit: regulations on the agreement and approval of the Investment Pro-gram; program of the reequipment, reconstruction and upgrade of production funds; internal investment regulations; production and finance reports on the Investment Program implemen-tation, and initial accounting documents.

Sergey Ryabukhin

(p. 33)

Report on the "Audit of the Target and Effective Spending of the Funds Assigned by the Federal Budget and Kaliningrad Region Budget and the Efficiency of Inter-budget Relations and Support of the Implementation of the Federal Law dated 6 October, 2003, No. 131-FZ on General Principles of the Organization of Local Government in the Russian Federation in the Kaliningrad Region".

Subject of the audit: organization of the budget process, conformity of the laws and other regulations governing budget relations of the regional budget to the federal laws, implementation of the budget's income part for the account of tax and non-tax income and free and unrepayable assignments from the federal budget, analysis of sources of financing budget deficit and repaying state debts.

Sergey Ryabukhin

(p. 52)

Report on the "Audit of the Implementation of the Federal Law on the 2006 Federal Budget and the Report of the Government of the Russian Federation on the Implementation of the 2006 Federal Budget by the Ministry for Regional Development of the Russian Federation".

Purpose of the audit: check of the implementation of the Federal Law on the 2006 Federal Budget by the Ministry as the principal manager and the manager of federal budget funds, budget institution and recipient of budget funds.

Subject of the audit: documents certifying the implementation of the Federal Law on the 2006 Federal Budget and figures describing its implementation by the Ministry; regulations and other regulatory documents substantiating operations with federal budget funds, payment and other initial documents, estimate of incomes and costs of the Federal Agency, accounting reports.

Sergey Agaptsov

(p. 69)

Report on results of the "Audit of the Implementation of the Federal Law on the 2006 Federal Budget and the Report of the Government of the Russian Federation on the Implementation of the 2006 Federal Budget by the Federal Agency for Health Care and Social Development".

Subject of the audit: documents certifying the implementation of the Federal Law on the 2006 Federal Budget and figures describing its implementation by the Federal Agency for Health Care and Social Development; regulations and other regulatory documents substantiating opera-tions with federal budget funds, payment and other initial documents, estimate of incomes and costs of the Federal Agency, accounting reports certifying operations with federal budget funds.

Mikhail Odintsov

(p. 117)

Report on the "Audit of the Target and Effective Spending of the Federal Budget Funds Used in 2006 for the Implementation of Measures in Agricultural Production in Accordance with the Functions Vested into the Agriculture Ministry of the Russian Federation by the Agriculture Ministry of the Russian Federation and End Users of such Funds (Selective)".

Subject of the audit: regulations, documents, competition documentation, agreements, arrangements, contracts, accounting and financial reports, payment documents, financial, banking and other documents, their conformity to the applicable laws of the Russian Federation.

Viktor Kosourov, Alexander Nazarov

(p. 138)

Report on the "Audit of the Target and Effective Spending of the IBRD Loan under the Project of the Economic Development of St. Petersburg".

Subject of the audit: IBRD loan funds extended under a guarantee from the Government of the Russian Federation and cofinancing funds used to implement the Project of the Economic Development of St. Petersburg and the management and disposal of the funds by the project participants.

Sergey Agaptsov

(p. 160)

Analytical report of the Accounts Chamber of the Russian Federation on the draft Federal Law "On Amendments in Article 18 of the Federal Law "On the Budget of the Pension Fund of the Russian Federation for the year 2008 and the Period of 2009-2010".

Viktor Kosourov, Mikhail Beskhmelnitsyn

(p. 161)

Report on the "Audit of the Legality and Target Spending of Federal Budget Funds and International Aid Assigned for the Implementation of the Presidential Program of Destruction of Chemical Weapons" in the Russian Federation in 2006 and 2007".

Subject of the audit: conformity of the financing stipulated by the Federal Laws on the 2006 Federal Budget and 2007 Federal Budget including the state defense order, financing of measures from the federal budget funds stipulated by the Program for 2006 and 2007; sources, procedures and completeness of the financing of measures under the Program for its implementation in 2006 and 2007; creation of means of chemical weapons destruction.

Valery Goreglyad, Sergey Movchan

(p. 183)

Report on the "Audit of the Legality and Efficiency of the Use of Federal Property in the Operative Management of the State Educational Institution of Higher Professional Education Russian Academy of Justice".

Subject of the audit: association, management, accounting, reporting, information and other documents governing the use of state property; payment and other initial documents, and accounting reports on operations with federal budget funds.