Monitoring of the Federal Legislation dated 22.04.2005

Decision of the Government of the Russian Federation No. 239 of April 19, 2005 on the Endorsement of the Regulation on the Working out, Endorsement and Implementation of the Tied Agency Programs

Defines the procedure of working out, endorsement and carrying out of the tied agency programs aimed at implementation by the subjects of the budget planning of the state policy in the specified spheres of activities, reaching the goals and tasks of socio-economic development, improving efficiency of expenses of the federal budget.

Decision of the Government of the Russian Federation No. 238 of April 19, 2005 on the Financing in 2005 of Expenses to Make Additional Payments for Obligatory Medical Insurance for Non-Working Pensioners

The Pension Fund is ordered to finance in 2005 expenses to make additional payments for obligatory medical insurance for non-working pensioners in the amount of Rbl 9 billion proceeding from Rbl 300 per year per non-working pensioner.

Decision of the Government of the Russian Federation No. 232 of April 18, 2005 on the Endorsement of the Rules of Compensation of Additional Expenses and/or Losses of the Budgets of Closed Administrative Territorial Formations Pertaining to the Special Security Regime

The compensation is implemented by granting inter-budget transfers from the federal budget. The transfers are allocated in the form of grants and subventions. The volume of inter-budget transfers for the subsequent fiscal year is determined by multiplying the volume of inter-budget transfers endorsed by the federal law on the federal budget for the current year by the forecasted in the subsequent fiscal year level of inflation (consumer price index).

Decision of the Government of the Russian Federation No. 228 of April 16, 2005 on the Amendments to the Federal Rules (Standards) of Audit Activities Endorsed by the Decision of the Government of the Russian Federation No. 696 of September 23, 2002

The federal rules (standards) of audit activities are extended to include seven new standards.

Standard 17 "Getting Audit Evidence in Particular Cases" specifies uniform requirements to obtained audit evidence in cases of auditor presence during inventory taking of material and production reserves, disclosing of information on lawsuits and disputes, assessment and disclosing of information on long-term financial investments and disclosing of information on the reporting segments of financial (accounting) reports of the audited entity.

Standard 18 "Getting Confirmation from External Sources by the Auditor" specifies uniform requirements to information of confirmative nature from external sources (external confirmation) used by the auditor to obtain audit evidence.

Standard 19 "Particulars of the First Check of the Audited Entity" defines uniform requirements to the checks of the residues on accounts as of the beginning of the reported period when the audit check of financial (accounting) reports of the audited entity is carried out for the first time or when the audit check of the financial (accounting) reports of the audited entity for the previous period has been carried out by another auditor.

Standard 20 "Analytical Procedures" specifies uniform requirements to applied analytical procedures on the stage of planning and the final stage of the audit check.

Standard 21 "Particulars of Auditing of Estimated Values" specifies uniform requirements to the audit checks of estimated values in the financial (accounting) reports. The standard does not apply to forecasted or expected financial information, however, many of the procedures envisaged in it may be used for this purpose.

Standard 22 "Reporting Information Obtained As a Result of the Audit Check to the Management of the Audited Entity and Representatives of Its Owners" defines the requirements to the reported information obtained as a result of the audit check of the financial (accounting) reports to the management (leading officials) of the audited entity and representatives of the owner of this entity.

Standard 23 "Declarations and Explanations of the Management of the Audited Entity" specifies uniform requirements pertaining to declarations and explanations of the management of the audited entity as audit evidence, procedures of documentary support of the declarations and explanations of the management, as well as the auditor actions if the management of the audited entity refuses to present appropriate declarations and explanations.

Order of the Ministry of Finance of the Russian Federation No. 50n of March 28, 2005 on the Endorsement of the Form of the Tax Declaration for the Uniform Agricultural Tax and Its Filling Procedure

Endorses the form of the tax declaration for the uniform agricultural tax (KND Form 1151059) and its filling rules. The declaration is filled out by taxpayers using the system of taxation for agricultural producers (uniform agricultural tax) in compliance with Article 26.1 of the Tax Code for the tax (reported) period. At the end of the reported period, the declaration is submitted no later than within 25 days from the day of the end of the reported period. At the end of the tax period, the declaration is submitted: no later than March 31 by organisations and no later than April 30 by independent entrepreneurs of the year following the expired tax period.

The Order shall apply from the declaration for the first six months of 2005.

Registered in the Ministry of Justice of the Russian Federation on April 20, 2005. Reg. No. 6529.

Order of the Ministry of Education and Science of the Russian Federation No. 107 of April 8, 2005 on the Expert Evaluation of Text-Books

Specifies the procedure of expert evaluation of text-books to provide for the quality of text-books and building of the federal lists of text-books recommended (permitted) for use in educational institutions implementing the programs of the secondary education and possessing state accreditation. The goal of the expert evaluation is assessment of compliance of text-books with the present-day scientific knowledge taking into account the level of the educational program, as well as the requirements to the structure and methodology of the text-books corresponding to the age-specific and psychological particulars of the students.

The expert evaluation shall be vested in the Russian Academy of Sciences, Russian Academy of Education and other organisations included in the special list.

Registered in the Ministry of Justice of the Russian Federation on April 14, 2005. Reg. No. 6509.