As a result of audits of financial and economic activity at the enterprises, in establishments and the organizations entering into the sphere of management of the Ministry of an agrarian policy of Ukraine, Ministry for Protection of the Environment and Natural Resources of Ukraine, Academy of agrarian sciences of Ukraine which has been carried out in the first half of the year 2006 by control and auditing service to AR Crimea, there is a speech in article.
During audits violations of normative legal acts, including the budget legislation were established, possible reserves of increase of efficiency of use of budgetary funds are revealed.
In the first half of the year 2006 the control and auditing service to AR Crimea carried out audits of financial and economic activity at the enterprises, in establishments and the organizations entering into the sphere of management of the Ministry of an agrarian policy of Ukraine, Ministry for Protection of the Environment and Natural Resources of Ukraine, Academy of agrarian sciences of Ukraine. Checks were carried out and earlier.
In each of the enterprises violations of normative legal acts, including the budget legislation were established. Didn’t become an exception and these audits.
The greatest number of violations is allowed by the enterprises and establishments of veterinary medicine. In particular, Management vetmediciny in AR Crimea in the 2nd half-year 2002g. and in 2003g. purchase of the goods, works and services for budgetary funds for the sum more than 350,00 thousand UAH., it was carried out without carrying out tender procedures. Management vetmediciny also allowed current legislation violation at charge and award payment to workers.
At the same time, during audit possible reserves of increase of efficiency of use of budgetary funds are established. So, in case of payment by Management vetmediciny services in storage and holiday vettovarov on the actual expenses of the enterprises which are carrying out this type of service, instead of at the rate of 10 % of cost shipped vettovarov at the price of suppliers, the economy of budgetary funds could make more than 63,00 thousand UAH.
The carried-out audits established cases of non-compliance with the approved quotations on rendered paid services that led to losses of special fund of establishments. So, losses of special fund of the Simferopol city state clinic vetmediciny as a result of decrease in quotations on carrying out vetsanekspertizy KRS meat and pigs, sausage products and smoked products made about 60,00 thousand UAH.
Besides, the same audit established facts of carrying out free vetsanekspertizy production of an animal and a phytogenesis in the markets. The settlement sum of the means half-received by special fund of a clinic, made more than 320,00 thousand UAH.
Similar violations are established and in the State seed inspection of AR Crimea. Total amount of the established financial violations made 60,12 thousand UAH., from which it is compensated during audit only by 4,99 thousand UAH.
Audit showed that one of sources of replenishment of special fund of inspection is rendering of services in sampling of seeds from parties which realization is subject. But the payment for rendering of these services by inspection wasn’t raised or raised in the sizes smaller, than is provided by the current legislation. As a result by special fund of inspection it is half-received the income for total amount of 37,02 thousand UAH., from which arrived during audit only 0,37 thousand UAH.
Thus, the carried-out audits revealed not only violations in financial and economic activity of establishments and the organizations, but also showed to the management of establishments sources of replenishment of special fund which is an additional source of financing.
N.Verna, the deputy chief of department of control in agrarian and industrial complex, the sphere of use of a subsoil and ecology