In the publication Agrofirma "Magarach" of National institute of grapes and Magarach wine and GP "Black Sea" is a question of carrying out by control and auditing management in AR Crimea in the third quarter 2008 of audit of financial and economic activity in establishments and the organizations subordinated to the Ukrainian academy of agrarian sciences, in particular, in state enterprise .
As a result of the carried-out audit violations of financial and economic activity are revealed, is made seven adminprotokolov, and materials are transferred in law enforcement agencies.
CREWE informs
Control and auditing management to AR Crimea in the third quarter 2008 carried out audits of financial and economic activity in establishments and the organizations subordinated to the Ukrainian academy of agrarian sciences, in particular, in the state enterprise Agrofirma "Magarach" of National institute of grapes and Magarach wine.
The national institute of grapes and Magarach wine doesn’t need special representation. The wine-making institution "Magarach" created still at the beginning of a before last eyelid managed enviable destiny. Despite historical cataclysms of eras, institute managed to keep and develop the research-and-production potential. Today it by right call national property. High achievements of "Magaracha" allow to speak about it only sublime words. Also illegal expenses, short-reception of financial resources and other expressions of accounting lexicon aren’t joined in any way to them. Nevertheless it is necessary to speak about them, as financial and economic activity of structural division of institute – GP Agrofirm of "Magarach" deserves not smaller attention, than actually its production.
As show results of audit, at the enterprise it is possible to dream of financial and economic stability only. Audit revealed here violations of financial discipline for the sum of 27645,61 thousand UAH.
The agrofirm incurred so big losses, first of all, because of the inefficient, a little thought over financial policy. Than, as not carelessness, it is possible to call, for example, acquisition in 2006-2007 of combustive-lubricating materials, grapes, alcohol, saplings, yadoximikatov and fertilizers without carrying out tender procedures. Purchase of these material values cost to agrofirm 8100,84 thousand UAH.
Also rent and investment policy of the enterprise raises certain doubts. Here full loyalty and leaving from own positions is observed. By the way, tenancy by agrofirm to the business owner J and M a non-residential premise for wine tasting led to losses of the income of the enterprise for the sum of 6,02 thousand UAH. When signing lease contract the hourly rent was calculated without the actual working hours of agrofirm. And initially wrong measurements of the areas of a non-residential premise led to understating of the sum of a rent on 9,57 thousand UAH. However, during audit this violation was eliminated and money arrived on the settlement account of the enterprise.
Notable financial losses were brought also by joint investment activity of Magarach agrofirm with Estonian firm "MagarachOU". Under the contract of the party undertook to invest in common purchase of wine materials, manufacturing and realization to production wine and accompanying it, and also to expand commercial communications and to increase authority of the Magarach trademark in the markets of other countries. Joint activity is carried out on the basis of agrofirm. The management, tax and accounting accounts also are under the authority of the enterprise. According to contract provisions, the investor and agrofirm divide the income and expenses proportionally to the size of contributions of the parties in joint activity. Namely: the investor – 49 %, Magarach agrofirm – 51 %. In particular, under the contract the investor provides the line of pouring of silent FIMER wine for the sum of 49 thousand dale. The USA that makes 49 % from total amount of a contribution of the parties. The Magarach agrofirm assumes ensuring material values, services, professional and other knowledge, a know-how, the rights to objects of intellectual property, a manpower for the sum of 51 thousand, a dale. The USA – 51 %.
Results of audit showed that conditions about proportionality of division of expenses and the income safely remained on paper. To realize them hurried nobody. For example, Estonian party didn’t provide the line of pouring of silent wine from a rinsing bottle with car. The enterprise manages by car of own production. As the auditors, the rinsing car in cost of 2100 thousand found out dale. The USA at all didn’t cross customs border of Ukraine, so to speak about performance by the investor of the obligations it is not necessary. Today the share of the investor in joint activity makes 46,90 thousand dale. The USA (47,9 %), and Magarach agrofirms – 51,00 thousand dale. USA (52 %). However these changes at the moment of audit weren’t brought in the contract. Whether they will be considered at profit distribution in January, 2009, will show time. The actual expenses at joint investment activity are born only by one party – Magarach agrofirm that as a result led to excessive unproductive expenses on the sum of 18846,20 thousand UAH.
Not everything is safe and in GP "Black Sea" – structural division of the Crimean institute of agroindustrial production of UAAN. Violations audit revealed for the sum of 61,62 thousand UAH. At the enterprise the questions concerning a salary weren’t adjusted. And it led to serious consequences. When the debt on a salary made 320 thousand UAH., a situation already considered in Economic court of AR Crimea. All sum should be by a court decision collected from the enterprise in favor of employees. And the exit was found quite standard – sold two weekend cottages of recreation facility "Surf". Compulsory procedure of sale was held by Department of the public executive service of Saksky city regional justice department (OGIS of Saksky GRUYu). Each of lodges was sold at the price of 294,10 thousand UAH. As a result total amount of realization made 588,20 thousand UAH., from which 499,96 thousand UAH. arrived into accounts of OGIS of Saksky GRUYu. In this regard causes bewilderment a number of questions. First, than so big difference between the sum of debt of the enterprise and the sum which has arrived into accounts of OGIS of Saksky GRUYu speaks? Where the difference for the sum of 179,96 thousand UAH got to.? Secondly, why crime stoppers didn’t know", what on GP "Black Sea" property how the organization subordinated to UAAN, action of the Law of Ukraine About features of a legal regime of activity of National academy of Sciences of Ukraine, branch academies of Sciences and the status of their property complex extends? GP "Black Sea" property, in fact, was sold by auction bypassing this law and without the knowledge of the Ukrainian academy of agrarian sciences. Today all attempts of auditors to carry out counter verification with OGIS of Saksky GRUYu for confirmation of a look, volume, quality of operation and calculations at realization of weekend cottages, and also address use of the money obtained from sales encounter frank neglect.
In the created situation auditors can act only within a legal framework. By results of audit in GP Agrofirma of "Magarach" and GP "Black Sea" is made by them seven adminprotokolov, and materials are transferred in law enforcement agencies.
Century DEMEC, the head of department of control in agrarian and industrial complex, the sphere of use of a subsoil and ecology.