In the publication it is a question of carrying out by Control and auditing management in AR Crimea with the assistance of KRO and KRS of audits of financial and economic activity in the enterprises, establishments and the organizations subordinated to the state committee of forestry.
A number of violations and shortcomings, and also non-compliance with standards of the current legislation that led to financial violations is established. The measures taken during audit allowed to compensate and restore the lost financial means. It is specified need of strengthening from superior organization and the enterprises behind use of the state resources.
CREWE informs
According to Plan item 2.20 robots of GLAVKRU of Ukraine for the 3rd quarter 2007. Control and auditing management to AR Crimea with the assistance of KRO and KRS carried out audits of financial and economic activity in the enterprises, establishments and the organizations subordinated to the State committee of forestry of Ukraine for the second half of the year 2005-2006 and the first half of the year 2007.
Audits are carried out in the AR Crimea Republican committee on a wood and hunting economy (AR Crimea Reskomles, Committee) and in its fourteen structural divisions.
A number of violations and shortcomings, and also nesoblyudeniyepodkontrolny objects of standards of the current legislation that led to financial violations for total amount of 1226,50 thousand UAH is established. The measures taken during audit allowed to compensate and restore funds lost because of financial violations for total amount of 526,02 thousand UAH.
I will give an example the most essential violations of standards of the current legislation. By audit of expenses of budgetary funds on implementation of the budgetary programs in the AR Crimea Republican committee on a wood and hunting economy it is established that during the inspected period from special fund of the budget of AR Crimea the Committee received financing on KPKV 200200 Protection and rational use of lands regarding creation of protective wood plantings for total amount of 693,09 thousand UAH., from which 663,09 thousand UAH. By committee it is used on payment of the executed works on creation of protective afforestations. These actions were carried out by nine structural divisions of Committee on the basis of the signed contracts. During planned audits in these enterprises the actual works on creation of protective afforestations are checked and violations for total amount of 82,59 thousand UAH are established.
So, two enterprises included expenses which at the moment of their granting to Committee aren’t confirmed (December, 2005) with primary accounting documents for the sum of 40,79 thousand UAH in acts of the executed works., including: GP Dzhankoysky lesooxotniche the enterprise – 17,74 thousand UAH. and GP Lenin forestry – 23,05 thousand UAH. Actually these works as the enterprises are executed only in March-November, 2006.
It is established also that two enterprises at the expense of budget funds of AR Crimea got a landing material (saplings) for total amount of 41,38 thousand UAH., however, in the inspected period of work on landing of wood plantings weren’t carried out. According to contracts and delivery-acceptance certificates the landing material is transferred to responsible storage in GP Bakhchsarai timber enterprise and is available.
Because the above-stated expenses are paid by AR Crimea Reskomles completely and in financial statements are carried on the actual and cash expenses, and also, due to the lack in debt accounting behind the enterprises, the sum of illegal expenses of means of the republican budget of AR Crimea made 82,59 thousand UAH.
Audit of completeness and timeliness of transfer in the income of the budget of the sums of administrative penalties for violation of the wood legislation established non-compliance by under control objects of requirements of the Law of Ukraine About the government budget on 2005, 2006 and 2007g.g. regarding transfer of administrative penalties in local budgets instead of the government budget that promoted short-reception of means by the government budget in total amount of 25,04 thousand UAH.
Audit of use of budgetary funds on implementation of the budgetary programs in GP Lenin timber enterprise established no-purpose use of means of the government budget in 2006 for total amount of 20,61 thousand UAH. in connection with payment for the account of the means received on KPKR 1901070 Creation of protective wood plantings and windbreak wood fields actions which should be paid or at the expense of means for KPKR 1901060 Maintaining forestry and hunting, protection and protection of the woods in goslesfonde, or at the expense of means of economic activity of the enterprise.
According to the current legislation employees of the silvicultural and lesookhotnichy enterprises carry out control of observance of the wood legislation. In cases of identification of violations of the legislation protocols on administrative offenses are made and the sum of losses which is put as a result of violation of requirements of the wood legislation pays off. The size of losses is estimated according to the Resolution KMU from 05.12.1996 of No. 1464 About dachshunds for calculation of the size of the damage caused to forestry.
However, the separate state enterprises in accounting didn’t carry out charge and inclusion in structure of the income of the sums of the compensated losses that led to receivables understating at the enterprises for total amount of 57,72 thousand UAH.
Seven state lesookhotnichy enterprises in the inspected period rendered services in carrying out hunting as to domestic and foreign hunters. However, audit of observance by objects of control of an order of the account and use of licenses, cards of the accounting of the extracted game in the 2nd state enterprises established facts of realization of preferential otstrelochny cards on shooting of a feathery game that led to short-reception of the income by the state enterprises for the sum of 26,41 thousand UAH.
Due to the non-compliance by the silvicultural enterprises of the legislation at charge and payment to workers of a salary of compensatory payments by individuals it is half-received the income for total amount of 19,54 thousand UAH. Besides, non-compliance by objects of control of the legislation on payment a heap led to illegal expenses of the state resources on total amount of 25,16 thousand UAH.
(And GP Hunting economy The cold mountain) in defiance of the current legislation are listed to GP Evpatoriysky silvicultural enterprise by two silvicultural enterprises contributions to the Pension fund from a salary of working disabled people on a rate of 31,8 % instead of 4 % that led to a material damage (uby respectively for the sum of 6,86 thousand UAH. and 1,15 thousand UAH.
The Crimean peninsula is carried to category of regions with extreme fire danger therefore the condition of equipment, the equipment of fire-prevention roads needs constant readiness of the prevention of elemental disasters. However, in the silvicultural enterprises practically there is no specialized equipment for clearing of fires, overalls, in not enough have fire-prevention means (fire extinguishers, satchels for carrying in, shovels and dr). This situation is caused by absence of financing from the government budget of Ukraine, on these purposes, and also insufficiency of own enterprise assets on their acquisition.
By audit of existence and use of the land lots it is established that in the presence of the state acts on a right of use of the land lots, two silvicultural enterprises the land lots on balance aren’t credited that led to understating of cost of assets for total amount of 510,34 thousand UAH., including: GP Dzhankoysky lesooxotniche an economy – 335,28 thousand UAH., GP Razdolnensky lesoxozyajstven to the enterprise – 175,06 thousand UAH.
The carried-out audits showed that in the presence of documents on withdrawal of the land lots from using of the state silvicultural enterprises of the sum of losses of silvicultural production new users in the income of the budget aren’t paid, also also the sums of losses of the land lots put with withdrawal in most cases aren’t transferred. The settlement sum of losses of the income suffered by the budget and the enterprises in connection with withdrawal of lands in the area of 476,77 hectares, makes more than 13,3 million UAH.
So, in connection with withdrawal of lands goslesfonda in advantage SAC "Chernomornaftagaz" in the area of 93,06 hectares and not compensation of losses of silvicultural production, the government budget about 3,2 million UAH are half-received funds for the sum.
During audit of the State enterprise „Forestry is established to Alushtinska that on the basis of decisions city and settlement councils (Alushtinsky, Zaprudnensky, Solnechnogorsky) in which administrative territories the enterprise is located, from using of the state enterprise are withdrawn the land lots in total area of 362,1 hectares, thus the indemnification, the land lots put with withdrawal isn’t carried out. The settlement sum of losses of the income of the enterprise made more than 9,8 million UAH.
Besides, in the territory of AR Crimea not single cases of autocratic capture of lands goslesfonda take place. By the carried-out audits it is established that in the territory of the state enterprises the rough area of self-captures makes 29,3 hectares (including: GP Simferopol lesooxotniche an economy – 21, 77 hectares; GP Sudaksky lesooxotniche an economy – 7,3 hectares; the Yalta mountain and wood natural reserve – 0,23 hectares), thus the settlement sum of losses which is caused to the state, made more than 5,5 million UAH.
The carried-out audits showed on need of strengthening of control from superior organization and the enterprises behind use of the state resources on compensation, acquisitions of the goods, works and services and behind timeliness and completeness of calculations with the relevant budgets, etc.
Because the current legislation accurately didn’t define term of registration of documents of title on using the land lots, it promotes use of lands new polzovatelyamibez payments in the income of the budget of the sums of losses of silvicultural production, and also they don’t transfer the sums of losses in connection with withdrawal of lands from using of the state silvicultural enterprises.
At legislative level it is necessary to settle a question of rather mutual informing between local government bodies and the state silvicultural enterprises of rather accepted decisions on allocation of the land lots goslesfonda in using to other subjects of housekeeping.
V. Demets, the head of department of inspection of budgetary funds in production of goods, agrarian and industrial complex and uses of natural resources.