No.6 (126)/2008

SUMMARY

Sergey Stepashin

(p. 3)

Theses of speech of the Chairman of the Accounts Chamber of the Russian Federation at the first meeting of International Organization of Supreme Audit Institutions (INTOSAI) on the key national indicators, Moscow, May 20, 2008.

Sergey Stepashin

(p. 8)

Theses of speech of the Chairman of the Accounts Chamber of the Russian Federation in the Russian Academy of Sciences at the presentation of his new monograph "State Audit and economy of the future".

Viktor Kosourov, Mikhail Beskhmelnitsyn

(p. 14)

Report on the "Audit of the Target and Effective Spending of the IBRD Loan during the period 2001-2006 on realization of the Pilot Project for a Social Restructuring of Far North Regions".

Subject of the audit: regulations, determining the order of measures on the Project realization, including the mechanism of state support with the aid of housing certificates; IBRD loan funds extended under a guarantee from the Government of the Russian Federation and cofinancing funds; and the management and disposal of the funds by the Project participants.

Sergey Agaptsov

(p. 50)

Analytical report of the Accounts Chamber of the Russian Federation on the draft Federal Law "On Amendments in the Federal Law "On the Budget of the Pension Fund of the Russian Federation for the year 2007" (further - PFR).

The report reflects the following issues: income and expense of the Budget of the PFR in compliance with the draft Federal Law "On Amendments in the Federal Law "On the Budget of the PFR for the year 2007".

Sergey Agaptsov

(p. 54)

Analytical report of the Audit Chamber of the Russian Federation on the draft Federal Law "On Amendments in the Federal Law "On the Budget of the Federal Fund of Obligatory Medical Insurance for the year 2007" (further - the Bill).

The Bill is prepared in connection with the necessity of amendments in the Federal Law "On the Budget of the Federal Fund of Obligatory Medical Insurance for the year 2007" in Article, changing the main budget characteristics of the Fund.

Sergey Ryabukhin

(p. 57)

Report on the "Audit of the Effective Spending of Subventions, assigned in 2006 from the Federal Budget to the Closed Administrative Territorial Units (CATU) budgets for resettlement of citizens and social and engineering infrastructure of the CATU development".

Subject of the audit: regulations, bills and other documents, governing the use of the CATU Budget Funds; efficiency of spending and calculation of subventions, assigned for resettlement of citizens, having lost the production and service contacts with organizations (objects), located in the CATU area, including the fare payment to the new residence, domestic carriage and one-time cash payment.

Sergey Ryabukhin, Sergey Agaptsov,
Mikhail Beskhmelnitsyn, Victor Chechyotkin

(p. 69)

Report on the "Comprehensive Audit of the Target and Effective Spending by the Vladimir Region Authorities of Funds, assigned for the Vladimir Region Budget from the Federal Budget in the period of 2003-2006 (jointly with the Accounts Chamber of the Vladimir Region)".

Purpose of the audit: to evaluate the implementation of the Revenue of the Budget by means of tax and non-tax yields, sources of funding of the Budget deficit, gratuitous transfers from the Federal Budget; to audit the Target and Effective Spending of Funds, assigned by the Federal Budget and the Vladimir Region Budget; the Pension Fund of the RF Budget Funds, assigned for the public assistance to the retirees, residing in the Moscow Region; the Federal Budget Funds, sent to the additional pharmacological support of certain categories of citizens.

Vladimir Katrenko

(p. 118)

Report on the "Audit of the Effective Spending of Federal Budget Funds on vocational rehabilitation and integration of handicapped people in the Russian Federation in the period of 2006-2007".

The report indicates the targets of the efficiency audit and the use of Public Funds efficiency evaluation criteria, fixed for them. The report also presents conclusions on the efficiency audit.

Mikhail Odintsov

(p. 148)

Report on the "Audit of the Legality and Effective Spending of disposal of lands in 2006 by public academic institutions of the Russian Academy of Agricultural Sciences".

Subject of the audit: the presence of constitutive and declarative documents on lands; presence of information and documents, concerning land management, cadastral list as well as registration of the rights to lands; analysis of reports of institutions on the research results; delimitation of the property rights to the lands, charted to the academic institutions, dependent on the Russian Academy of Agricultural Sciences and other ones.

Viktor Kosourov, Aleksandr Nazarov

(p. 166)

Report on the "Audit of the Effective Spending of Federal Budget Funds assigned in the period of 2005-2006 to the Ministry of Education and Science of the Russian Federation and the Federal Agency for Education on international cooperation, in the Ministry of Education and Science of the Russian Federation and the Federal Agency for Education, the Ministry of Finance of the Russian Federation, the Federal State Unitary Enterprise "V/O "Vneshtechnica" and the nonprofit organization "The National fund of personnel training".

Subject of the audit: the government of the RF decrees, the Federal Executive Authorities regulations, arrangements, agreements, reports, contracts, financial documents and bank letters, drafts, resolutions, determining the procedure of receipt and use of the Federal Budget Funds and the target foreign borrowings, assigned for international cooperation.

Valery Goreglyad

(p. 188)

Report on the "Audit of the timeliness and completeness of settlement of obligations arisen as a result of carrying out of the foreign borrowings, in terms of credits given by Germany, in the Ministry of Finance of the RF, public corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)", open joint-stock company "Rosstankoinstrument" (Moscow), closed joint-stock company "Chasprom"(Moscow)".

Subject of the audit: normative, contractual, financial, basic and other documents on settlement of obligations, timeliness and completeness of settlement of obligations arose as a result of carrying out of the foreign borrowings, in terms of credits given by Germany.

Alexandr Zhdan'kov

(p. 199)

Report on the "Audit of the Efficiency of the Use of Federal Property Funds, sent in 2007 for financial (including funds, assigned for the pay increase to military servants and equated with them persons) and material support of activity of the Federal Prisons Service Headquarters for Saint Petersburg and Leningrad Region".

Subject of the audit: to establish the legitimacy, efficiency and validity of spending of the budgetary funds and material values; to determine efficiency of disposal and use of the Federal Property; timeliness of receipt and transfer of moneys, received from the management and disposal of the Federal Property to the Federal budget.

Financial Control Standard 4030. Preparation, implementation and execution of the results of the expert-analytical measures

(p. 212)

The standard is upheld by the Accounts Chamber of the Russian Federation Board decision on December 28, 2007.

Financial Control Standard 4050. Results of the audit and expert-analytical measures, implemented by the Accounts Chamber of the Russian Federation control

(p. 220)

The standard is upheld by the Accounts Chamber of the Russian Federation Board decision on December 21, 2007.