In the publication it is a question of carrying out by Control and auditing management in AR Crimea of the state audit of financial and economic activity of affiliated undertaking "Krymagroleasing". The question of safety of the withdrawn agricultural machinery, arisen owing to non-compliance with conditions of contracts of leasing was one of main for audit.
As a result of check the auditor suggested National joint stock company "Ukragroleasing" to allocate the areas for storage and demonstration of agricultural machinery, and for ensuring its safety to develop the schedule of annual carrying out inventory of the agricultural machinery presented in leasing.
In the 3rd quarter 2008 on the instructions of the Head control and auditing department of Ukraine of Control and auditing management in AR Crimea the state financial audit of financial and economic activity of Affiliated undertaking "Krymagroleasing" of National joint stock company "Ukragroleasing" (further – DP "Krymagroleasing", the Enterprise) was booked. The question of safety of the withdrawn agricultural machinery, arisen owing to non-compliance with conditions of contracts of leasing (such as failure to pay in established periods of leasing payments, bankruptcy of the enterprise-lizingopoluchatelya, etc.) was one of main for audit. For completeness of research of this factor the senior state auditor of CREWE in AR Crimea and the director of DP "Krymagroleasing" carried out joint exit inspections of the equipment being on responsible storage at other farms as DP "Krymagroleasing" has no own area for storage of the withdrawn equipment and carrying out auctions.
It is possible to tell about activity of the Enterprise in brief that for the entire period of work, namely for the end of the period investigated by auditor group (2007), at it 145 existing contracts of financial leasing for the sum of 18052,3 thousand UAH were. Under these contracts it was transferred in using to business executives of 390 units of agricultural machinery. It happens so that over time some lizingopoluchatel cease to pay for using equipment as for the objective reasons (bankruptcy of a lizingopoluchatel, sharp decrease in solvency of the enterprises, owing to a crop failure etc.) and on subjective (because of the negligent relation the transferred equipment becomes unfit for use and it is not serviceable that eventually leads to withdrawal of this equipment). By the beginning of 2007 of DP "Krymagroleasing" withdrew and transferred in other farms under contracts of responsible storage of 6 units of equipment. The greatest interest at inspection was caused by two economy – JSC Zarya and JSC Nika-SH in which at the moment of research there were stored three units of equipment: two combines of KZS brand – 9-1 and a straw grinder. Withdrawal of equipment proceeds, as from all number of the farms which have signed contracts of leasing, 44 % are registered in debtors. At the end of 2007 of DP "Krymagroleasing" addressed with the offer to NAK "Ukragroleasing" about submission of claims on debtors, and submission of 16 claim requirements in court for the sum of 1967,2 thousand UAH, as a result, was initiated., that made nearly a half from available for the beginning of studied year of debt.
As a rule, the equipment who is subject to withdrawal, is in an unsatisfactory condition because of negligent operation, capital and regenerative repair its expensive, and sometimes and is inexpedient. And after all such equipment as combines and tractors, very darling and many business executives need it. The negligent relation to agricultural machinery is inadmissible. Besides its main weight is given in leasing (rent with a repurchase right), is got for budget finances. However, during carrying out audit it was revealed that from all farms which have signed contracts of leasing, 5 lizingopoluchatel – bankrupts. And under contracts 28 units of equipment were transferred to them. And three units from them are in a non-working condition, 14 units are transferred in repeated leasing (it is realized to other economy) and 11 units of equipment – in search.
At survey of the equipment being on responsible storage at JSC Zarya (The Lenin area), it is established that in the territory of the enterprise the KZS combine – 9-1 and a straw grinder is really stored. Thus the combine in a non-working condition, is required engine replacement.
In JSC Nika-SH (The Simferopol area) the equipment, namely the KZS combine – 9-1 is in safety, however in capital vosstanovitelnom|remonte, cost kotorogoprevyshaet an expert assessment also needs. It appeared that during harvesting the combine on an irrigated field faced a hydrant and was unstitched" half-and-half. Inspection of the Gostekhnadzor drew up the Statement of technical inspection of a combine harvester KZS Slavutich – 9-1 which confirms its unfitness to operation.
By results of joint exit inspections taking into account a condition of the equipment which was on responsible storage, in the auditor report the senior state auditor suggested National joint stock company "Ukragroleasing" to allocate the areas for storage and demonstration of agricultural machinery, and for prevention of damages and ensuring its safety to develop the schedule of annual carrying out inventory of the agricultural machinery provided in leasing by results of which to solve questions of withdrawal of the damaged equipment and compensation of the lizingopoluchatelyamiubytok connected with repair and shortage.
K.Movchan, Senior state auditor of department of audit of the sphere of the state and municipal property of CREWE.