Results of auditor researches are given in article during 1990-2006 on farms of AR Crimea which are engaged in cultivation of long-term plantings. It is noted that the areas of gardens and vineyards for these years essentially decreased. Now in Ukraine public policy which provides financial support to the enterprises which are engaged in wine growing and gardening, irrespective of forms of ownership is offered.
Zavdyaki spriyatlivy poyednannyu _runtovy i kl_matichny minds, Krim ye un_kalny plod_vnitsky reg_ony Ukra§ni
The Crimea always was famous for cultivation of fruit and grapes which thanks to high flavoring and dietary properties were in demand raised and were successfully exported, bringing in the considerable income to the region.
Unfortunately, in recent years in AR Crimea this branch falls into decay. Gross gathering fruit and grapes from 1990 for 2006 decreased in 4 times, productivity of fruits and berries almost for 70 %, grapes – more than for 30 % also decreased.
The areas of gardens and autonomy vineyards by 2006 (in comparison with 1990) decreased in 2 times, from them young plantings occupy only 12,4 % (at norm of 20 %). The majority of the remained gardens – are unpromising, don’t pay back costs of production of fruits and reconstruction demand. At insignificant increase in the areas of young plantings, about 2,5 thousand hectares of long-term fruit plantings of gardens and vineyards are annually rooted out. In 2006 the total amount of landing made a half from the planned.
Public policy on wine growing and gardening revival in Ukraine provides financial support to the enterprises and farms which are engaged in wine growing and gardening, irrespective of forms of ownership. Financing of works on creation of gardens and vineyards is carried out at the expense of means of one-percentage collecting which subjects of the entrepreneurial activity realizing in a wholesale and retail distribution network alcoholic beverages and beer pay in the budget.
Need of the state support is caused by a big capital intensity of the works connected with design works, soil preparation, landing and care of long-term plantings, the long period (till 5 years) prior to the beginning of fructification and receiving the first crop. So, for 2004-2006 on financing of the expenses connected with a bookmark and care of young gardens, vineyards and yagodnik, to subjects of managing of an autonomy it was sent 80,7mln. hryvnias.
However there are many problems which don’t allow to use effectively budgetary funds on creation of modern branch on production of grape and wine-making and fruit and berry quality products.
Control and auditing management to AR Crimea carried out auditor research of efficiency of use of means of the Government budget of Ukraine, directed on a bookmark and care of young gardens, vineyards and yagodnik during which it is established that, despite a growth in volumes of financial support of actions for gardening and wine growing development for 74 %, the areas of a bookmark and care of young long-term plantings decreased by 6 %, gross collecting fruit and berry cultures and grapes decreased for 5 % and as result – there was no expected increase in productivity.
Such state of affairs in this branch is caused by insufficient receipt in the budget of funds for gardening and wine growing development because of imperfection of system of coverage by the taxation of potential payers of one-percentage collecting. Therefore, financial state support only at a rate of 23 % from settlement requirement is rendered to farms and 39 % of the actual expenses are compensated only.
According to Order of collection of collecting and use of funds for development of wine growing, gardening and a hmelevodstvo, the approved resolution of Cabinet council of Ukraine from 15.07.2005 No. 587, financial support to the farms which are carrying out landing and care of young gardens and vineyards, is made for actually executed works within standards of expenses for 1 hectare, defined depending on zones of a laying of young long-term plantings, landing schemes, and also taking into account costs of making parts of the corresponding works approved by the Ministry of an agrarian policy of Ukraine.
For receiving financial support recipients submit the application, the act of the actual amount of completed work, design and budget documentation, data on expenses for the executed works, estimates, technological cards for works.
Works for own means and the subsequent incomplete and untimely compensation of expenses from the budget led to number reduction
the farms participating in implementation of the Program in 2006 for 15 % (in comparison with 2005) and for 21 % (in comparison with 2004). Small farms, without having sufficient volume of own current assets, and also pledge for receiving the bank credit, lost possibility to continue work on the care of long-term plantings.
Because of insufficient volume of own current assets insurance of young gardens and the vineyards being under the threat of damages owing to the natural phenomena isn’t carried out, and farms sustain losses as the, and public funds, reducing thereby efficiency of their use. For example, in 2005-2006 among studied 20 farms because of bad climatic conditions young plantings on the area of 148 hectares were damaged and the crop on the area of 462 hectares is lost.
The current legislation didn’t provide compensation of expenses on a bookmark and care of the young plantings, carried out in December, thus, that work in the specified term corresponds to climatic conditions of the Crimea. So, in December, 2005 farms of an autonomy executed 15 % of annual amount of works for the sum of 8,8 million UAH., and in December, 2006 – 10 % for the sum 4,1mln.grn.
Farms aren’t in time in due time (to the 8th day of every month) to provide exact calculations of actually executed works that also influences the size and timeliness of receiving compensation.
For the solution of questions on rendering of financial support to farms creation of the commissions is provided at managements of agroindustrial development of the district state administrations, but their functions aren’t concretized. So, the commissions consider the provided documents on compensation of expenses, but not always supervise the actual works.
The majority of saplings of an economy the autonomies which are engaged in gardening and wine growing, buy for predelamiKryma as they have higher indicators of a prizhivayemost and stability to viruses. So, for 2004-2006 the farms chosen for research, bought only 14 % of saplings of the grapes which have been grown up in the Crimea, 34 % – import, 21 % – in other areas of Ukraine, saplings of fruit crops – 9 % grown up in the Crimea, 89 % – import and 2 % – productions of Ukraine.
Absence of the regional Development program of gardening and wine growing in AR Crimea also doesn’t promote branch development in an autonomy.
By results of audit a number of offers on improvement of distribution of financial support and strengthening of control of efficiency of use of budgetary funds is brought.
Century GURECKAYA, the main state auditor of CREWE in AR Crimea.