Английский язык: Сборник текстов. Гурская Т.А. - 30 стр.

     rectify                                 исправлять
     Creditors' Ledger                       книга кредиторов
     test-check                              проверять с помощью теста
     audit statement                         аудиторский отчет
     Sales Ledger                            книга учета продаж
     Day Book                                книга операций рабочего дня
     Defalcation                             присвоение чужих денег
     Fraud                                   мошенничество, обман

     Exercise 4.
    a) Open the brackets putting the verbs in the correct form. b) Discuss the content
of the article.
                                Misuse of Public Funds
    It is a universally accepted truth in Russia that the heads of many public funds ha-
bitually (to divert) trillions of rubles away from the stated purpose into lucrative deals
for personal gain.
    Over the first 10 months of this year, the Accounts Chamber, a watchdog of the
State Duma, (to reveal) that nearly 1.8 trillion rubles, were not used for their desig-
nated purposes.
    The auditors (to find) that nearly every fund was not using its money as it was sup-
posed to. For instance, the Moscow branch of Russia's Pension Fund (to buy) a building
for about 2 billion rubles, (to spend) 11.5 billion rubles on its renovation and repair,
and (to pay) another 6 billion rubles to an intermediary for "selecting the building",
preparing the necessary documents, and obtaining the consent of the parties con-
cerned." The Pension Fund (to misuse) more than 660 billion rubles despite the fact that
people in some regions were left without pension payments for up to three months.
    Many public funds (to set) up their own banks with charter capital running into
hundreds of billions of rubles.
    In spite of the obvious violations of regulations, all these operations cannot be put
down as embezzlement without court rulings, and the violators are unlikely to be sued.
    Misappropriations from extrabudgetary funds (to encourage) not only by people
with a particular mentality and by a lack of adequate actions on the part of law-
enforcement agencies, but also by the very system through which financial resources
(to flow) from top to bottom. State extrabudgetary funds (to act) as an intermediary
that collects payments and remits them to the recipients. Thus, they (to tempt) to "in-
vest" the money in lucrative fast-yielding deals.
    There would probably have been fewer cases of embezzlement and misuse of as-
sets if public funds had initially been granted legal rights to earn money by, for exam-
ple, transacting in securities and foreign-exchange valuables, and making short-term
deposits in banks. So far the funds only (to have) a list of operations barred to them.


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