No.4(124)/2008

SUMMARY

Sergey Stepashin

(p. 3)

A report by Chairman of the Accounts Chamber and Chairman of the Association of Audit and Accounts Institutions of the Russian Federation titled "Strategic Development of Russia and the Role of Audit and Accounts Institutions of the Russian Federation" (12th Conference of the Association of Audit and Accounts Institutions of the Russian Federation, March 26, 2008, Moscow).

Sergey Ryabukhin

(p. 13)

A report on the inspection event "Inspection of Effectiveness and Efficiency of Spending of Federal Budget Monies and Monies of the Republic of Kalmykia, and Efficiency of Interbudgetary Relationships and Compliance with Provisions of Federal Law No. 131-FZ dated October 6, 2003 "On General Principles of Local Government in the Russian Federation" as Pertaining to the Republic of Kalmykia".

The goal of the inspection event was to organize the budgeting process; check for compliance of legislative and other normative acts regulating budgetary relations in the regional budget with federal legislation; monitor budget performance in part of profits from tax and non-tax income, as well as uncompensated and irrevocable transfers from the federal budget; monitor budget performance in part of expenses in terms of fullness and timeliness of financing, verifiability of accounting and reporting, efficiency of target financing, including subventions allocated in 2006 from the federal budget into the Republican budget for the purpose of managing, regulating and protecting water biological resources, etc.

Sergey Agaptsov

(p. 37)

A report on the inspection event "On Compliance with the Federal Law "On the Budget of the Pension Fund of the Russian Federation in 2006" and report on the Budget of the Pension Fund of the Russian Federation in 2006, presented by the Government of the Russian Federation to the Federal Assembly of the Russian Federation (in cooperation with the Ministry of the Interior of the Russian Federation in part of using transfers from the federal budget to the Pension Fund of the Russian Federation)".

The goal of the inspection was to check the documents confirming the compliance with the said law, primary payment documents and other documents covering transactions accounting for income and spending of the Federal Pension Fund budget, accounting documents, the general ledger, financial reporting on the Federal Pension Fund budgetary operations, reports on compliance with the budgetary figures from the divisions of the Fund, legislative and other normative legal acts, regulating administration of capital investment payments, etc.

Sergey Agaptsov

(p. 62)

A report of the Audit Chamber of the Russian Federation on Meeting the Budgetary Parameters of FOMS (Federal Foundation of Obligatory Medical Insurance) in 2006, presented by the Government of the Russian Federation to the Federal Assembly of the Russian Federation in the form of a federal law. The goal of the inspection was to check compliance with income and expenses parameters of the FOMS budget in part of financing expenses for social support of groups of citizens in need of medical treatment and provision of medications for groups of citizens with privileged status, etc.

Viktor Kosourov, Valery Goreglyad

(p. 82)

A report on the inspection event "Analysis of Efficiency and Target Use of Loan No. 4680-0-RU IBRD for Modernization of Tax Service-2 in the Federal Center of Project Financing, Federal Tax Service and Its Structural Divisions: Interregional Inspections of the Federal Tax Service Department for Centralized Data Processing (Moscow), and Interdistrict Inspection of the Federal Tax Service Department of Centralized Data Processing (Nizhny Novgorod Region)".

Valery Goreglyad

(p. 97)

A report on the inspection event "Inspection of Efficiency of Use of Federal Property Transferred to RosSpirtProm Federal State Unitary Enterprise in 2005-2006".

The goal of the inspection event was to check legality and effectiveness of use and management of federal property, transferred for the purpose of operative management to Federal State Unitary Enterprise. The inspection focused on the activities of "RosSpirtProm" Federal State Unitary Enterprise, its affiliates, subsidiaries, and other legal entities as related to effective use and management of the said property.

Mikhail Odintsov

(p. 112)

A report on the inspection event "Inspection of Efficiency of Legality and Efficiency of Use of Federal Budget Monies, Allocated in 2005-2006 to a Federal State Establishment of Water Management and Construction in the Belaya River Basin for Construction and Maintenance of Water Development Works in Yanguznaratovskaya and Yanzigitovskaya Agricultural Lowlands".

The goal of the inspection event was to determine legality, completeness, timeliness, and efficiency of using federal budget monies, allocated for construction and maintenance of water development works in Yanguznaratovskaya and Yanzigitovskaya agricultural lowlands.

The inspection focused on spending of federal budgetary monies on construction and maintenance of the aforesaid hydrotechnical facilities.

Mikhail Beskhmelnitsyn

(p. 129)

A report on the inspection event "Analysis of Efficiency and Target Use of Federal Budget Resources Allocated for Purchase of Additional Shares Issued Following Increase of Authorized Capital of Leasing Companies with State Participation - Open Joint-Stock Companies Ilyushin Finance Co. and Financial Leasing Company".

The goal of the inspection was to monitor financial and economic activities, relations with aircraft construction companies and lessee companies, corporate construction, and compliance with Orders of the Government of the Russian Federation on preserving and developing the aviation industry and leasing practice in Russia.

Alexander Nazarov

(p. 144)

A combined analytical report on the inspection event "Analysis of Financial and Other Conditions Provided by the Government of the Russian Federation for Storage and Use of Museum Exhibits and Collections as Part of the State Component of the Museum Foundation of the Russian Federation Allocated as Federal Property".

The report covers normative, legal, financial, material, technical and organizational support to organize storage and use of museum articles and collections owned by the state and constituting a part of the Museum Fund of the Russian Federation.

The goal of the inspection was to check the use of the IBRD loan, guaranteed by the Government of the Russian Federation, and co-financing monies used for the Project, contracts, programming media, other equipment and consulting services, as well as the activities of Project participants related to management of the said means.

Viktor Kosourov, Raisa Savritskaya

(p. 222)

An analytical report on the Ad-Hoc Report on the Budgetary Parameters of the Union State in January-September 2007.

The report contains general information on meeting the main budgetary parameters of the Union budget for 2007, and information on meeting budget financing targets in part of revenue and expenses.