The author of article tells about results of the carried-out audit of financial and economic activity in Krymgoskarantin.
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According to item 2.21 of the Plan of control and auditing work of GLAVKRU of Ukraine on the third quarter 2007 of CREWE audit of financial and economic activity is carried out to AR Crimea in the State inspectorate for quarantine of plants for the Autonomous Republic Crimea (to Krymgoskarantin, Inspection) from 01.01.04 for 01.09.07.
In the inspected period by Inspection it is received budgetary funds for the sum of 7333,25 thousand UAH.
The state Inspectorate for quarantine of plants for the Autonomous Republic Crimea according to the Law of Ukraine About quarantine of plants submits to the Main State inspectorate for quarantine of plants of Ukraine (Ukrglavgoskarantin).
The carried-out audit revealed the problems which existing in the sphere of quarantine of plants and have caused losses of special fund of Krymgoskarantin in 2004 of 8 months 2007 in the sum more than 2,2 million UAH.
Krimgoskarantin contains at the expense of means of the general and special funds of the Government budget of Ukraine. Receipts from providing paid services in carrying out examination, the analysis, disinfecting, inspection, the organization and control of works on fumigation (disinfecting) of objects of regulation can be sources of its financing at the expense of special fund of the State budget.
By audit it is established that according to Ukrglavgoskarantin’s order from 04.09.07 of No. 165 About introduction in action of new forms fitosanitarnixsertifikatov, quarantine certificates and the conclusions fitosanitarnojekspertizy it is written off fitosanitarnyxi quarantine certificates of a sample 2005-2006g.g. in number of respectively 15083 and 6602 sets for total amount of 23,78 thousand UAH., which are acquired at the expense of special fund of Inspection. As a result settlement losses of special fund made 23,78 thousand UAH.
And it is still established that according to item 4 of the Order approved by the order of the Main state inspectorate for quarantine of plants of Ukraine from 04.08.05 of No. 149 About the statement of an order of providing paid services to the enterprises, the organizations and citizens at implementation fitosanitarnogokontrolya grains bodies of Public service on quarantine of plants of Ukraine, employees of the Public quarantine service on the basis of the made examination of podkarantinny materials and laboratory examination on each consignment make the quarantine certificate, the payment for which registration isn’t raised. However, Ukrglavgoszhkarantin’s order from 04.08.05 of No. 149 isn’t registered in the Ministry of Justice of Ukraine.
During audit it is also established that on the basis of item 4 An order of collection of a payment for services which are provided by bodies of Public service on quarantine of plants of Ukraine at implementation fitosanitarnogokontrolya podkarantinny materials, Ukrglavgoskarantin confirmed by the order from 18.01.06 of No. 4 the payment for registration of quarantine certificates by Inspection isn’t raised, the payment and for the form of the quarantine certificate isn’t raised. Ukrglavgoskarantin’s order from 18.01.06 of No. 4 in the Ministry of Justice of Ukraine also isn’t registered.
From 04.08.05 for 01.09.07 Krymgoskarantin vydano11607 quarantine certificates. Quarantine certificates are acquired by Krymgoskarantin in Ukrglavgoskarantin at the expense of means of special fund of Inspection. Considering that cost of the quarantine certificate makes 1,32 UAH., the settlement sum of losses of special fund of Inspection makes 15,32 thousand UAH.
By audit it is established that since 01.12.05 in Inspection it is liquidated fumigacionnyjotryad on the basis of Minagropolitika’s order from 02.08.05 of No. 357 for the purpose of differentiation of functions of the public and economic board in branch of quarantine of plants according to the Decree of Cabinet council of Ukraine from 15.12.92 of No. 8-92 About property administration which is a state property, the Law of Ukraine from 30.06.93 of No. 3348 About quarantine of plants and the Presidential decree of Ukraine from 07.06.00 of No. 772/2000 About questions of the Ministry agrarian politikiUkrainy.
With elimination of the fumigatsinny Inspection group lost function of the organization of improvement and disinfecting of podkarantinny materials and objects which move through frontier and quarantine zones. On the basis of Minagropolitika Ukrainy’s order from 27.07.05 of No. 346 About granting permission to licensees on implementation of economic activity on carrying out disinfecting of podkarantinny materials and objects which move through frontier of Ukraine and quarantine zones to licensees the right of implementation of economic activity on carrying out disinfecting of podkarantinny materials and objects which move through frontier of Ukraine and quarantine zones is provided.
By the carried-out analysis it is established that during the period 2002-2005g.g. works of fumigatsionny group on special fund of Inspection arrived for disinfecting of production and decontamination of grain 4963,13 thousand UAH., or on the average 1240,78 thousand UAH. in a year that made 66,7 % in total amount of receipt of funds on the special account of Inspection. The received means gave the chance to Inspection to pay expenses from short-reception of means from the general fund of the budget and to develop Krymgoskarantin’s material base.
As a result of delegation of power on carrying out disinfecting of podkarantinny materials and objects which move through frontier of Ukraine, from the public quarantine service to the enterprises which obtained the license for implementation of this activity, the settlement sum of losses of special fund for 2006 and eight months 2007 made 2067,90 thousand UAH.
To the enterprises which obtained the license for carrying out disinfecting of podkarantinny materials, to powers of the state inspectorates for quarantine of plants, the organization and control of carrying out processing and fumigation of podkarantinny materials which move through frontier of Ukraine are carried.
Ukrglavgoskarantin’s order from 27.09.05 of No. 183 for the purpose of establishment of uniform approaches to the organization of quarantine of plants approved the Model treaty about service on the organization of disinfecting of podkarantinny materials and calculation of cost of the organization of disinfecting of podkarantinny materials. On the basis of the above-stated order Krymgoskarantin signed the contract from 01.10.05 of No. 3 with JSC Kolfum-Invest on service on the organization and control of carrying out disinfecting of podkarantinny materials. According to acts of the executed works from August till October, 2005. By inspection it is rendered services in the organization and control of carrying out disinfecting of podkarantinny materials for total amount of 66,46 thousand UAH., which were paid by JSC Kolfum-Invest in full into the special account of Inspection.
Because Ukrglavgoskarantin in due time didn’t take measures for modification of the Resolution KMU from 24.11.93 of No. 953 About quotations on inspection of podkarantinny materials, paid services to the enterprises, the organizations and citizens; the above-stated orders weren’t registered by the Ministry of Justice of Ukraine and are cancelled by Ukrglavgoskarantin’s order from 28.07.06 r.#126., means in the sum of 66,46 thousand UAH. are returned by Krymgoskarantin to JSC Kolfum-Invest. Settlement losses of special fund of Inspection made 66,46 thousand UAH.
N.Verna, the deputy chief of department inspection of budgetary funds in the sphere of production of goods, agrarian and industrial complex and use of natural resources.