Английский язык: Сборник текстов. Гурская Т.А. - 35 стр.

    Russian: It's clear now that the idea was erroneous. Results of audits and inspec-
tions reveal lots of branches of the tax law, misuses of public money, misappropria-
tions and numerous cases of budget funds squandering.
    F.: How can you account for so numerous financial infringements in Russia now?
    R.: The situation we are having now is a consequence of a weak legal base, short-
comings in running the country's finances, absence of a legal base for an active finan-
cial control.
    F.: What infringements are most frequent?
    R.: Well, first of all, I would single out diverting of money away from the stated
purposes into lucrative deals for personal gain. I mean funds allocated as returnable
resources and budget resources allocated as the state support for different branches of
economy. Then I would mention transfer of state funds to commercial units, embez-
zlements. Defalcations, and misappropriation of funds.
    F.: We have heard about scandals in your country when managers illegally placed
so called "free money" in commercial banks and used the profit made to satisfy their
own needs, like buying cars and real estate, going abroad on holiday an so on.
    R.: That's true. In some cases, managers underreport their taxable profit, do not
disclose income in accounting documents, start business operations without licenses,
avoid paying excise duties, etc. There is no legally established responsibility for the
misuse of budget funds, which causes irresponsibility, wastefulness, and criminal ac-
tions on the part of senior officials and managers. Do you have similar problems?
    F.: Well, yes, we have, but on a smaller scale. There is an efficient system of gov-
ernment auditing in our country. We examine accounting and performance of all gov-
ernment agencies and public corporations. What are the functions of government au-
diting in Russia?
    R.: Generally, we focus on compliance of government agencies, juridical persons
with financial legislation of the Russian Federation, we audit execution of the federal
budget and extrabudget funds, control money circulation, use of credit resources, ex-
ternal and internal state debt, state reserves, safe keeping and use of state property.
We are also responsible for many other things.
    F.: What measures do you take when you detect financial misneeds? Do you hand
your reports to investigating authorities?
    R.:Yes, we do. Investigating authorities institute proceedings on the basis of our
reports. We must work to improve the system of financial control in Russia because it
does not fully meet the present-day requirements.
    F.: You mean the vigorous emergence of the private sector?
    R.: Yes, the development of market relations and public and private finances.

     Words you may need:

   Squandering                  проматывание (средств)
   Infringement                 нарушение (законов)
   Wastefulness                 расточительность
   investigating authorities    следственные органы
   to institute proceedings     начинать судебное разбирательство
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