In this article information of auditors on results of the carried-out audit in Office of AR Crimea of the Ukrainian State fund of support of farms is given.
Article
About results of audit in Office of AR Crimea of the Ukrainian state fund of support of farms
In the 2nd quarter 2007 the control department in agrarian and industrial complex, the sphere of use of a subsoil and ecology of CREWE to AR Crimea carried out audit of financial and economic activity in Office of AR Crimea of the Ukrainian state fund of support of farms (further – Fund) during the period 2006g. – 5 months 2007g.
By audit are established as non-compliance by Fund of requirements of normative documents at distribution of the sums of the financial help, and violation under the authority of financial activity of Fund. Total amount of financial violations made 107,08 thousand UAH., including: illegal expenses of budgetary funds – 85,25 thousand UAH.; no-purpose use of means of the returnable financial help – 16,90 thousand UAH.; other violations of financial discipline – 4,93 thousand UAH.
So, during audit of legality of receiving by farms of the irrevocable financial help in connection with acquisition of the first tractor, the combine, the lorry it is established that in 2006 the Fund provided the financial help to a farm "Yantarik" of the Dzhankoysky district of 47,70 thousand UAH. in connection with acquisition of the first lorry in cost of 159,00 thousand UAH. (30 % of their cost). One of the documents, the provided farm to Fund for receiving the above-stated compensation, is the certificate on vehicle registration according to which the lorry is registered by Dzhankoysky MREO in December 2005g. By the carried-out auditing actions it is established that the above-stated certificate actually Dzhankoysky MREO didn’t stand out and the car behind a farm wasn’t registered, that is the financial help in the size of 47,70 thousand UAH. FH "Yantarik" is received unreasonably that led to illegal expenses of budgetary funds.
Besides, audit showed that the Office of AR Crimea of Ukrgosfond doesn’t carry out appropriate control of target use by farms of means of the financial help on a returnable basis and its timely return to the state budget that leads to growth of receivables and budget losses. So, as of 01.06.07g. settlement losses of the state budget made 167,31 thousand UAH.
Century DEMEC, the head of department of control in agrarian and industrial complex, the sphere of use of a subsoil and ecology of CREWE in AR Crimea.