In this publication it is a question of the carried-out audit of financial and economic activity of GP Crimean rose by experts of CREWE in AR Crimea as a result of which the serious violations of the financial discipline which have given an economy before ruin are revealed.
Picturesque fields along Belogorskaya Route please the eye not of one traveler
Picturesque fields along Belogorskaya Route please the eye not of one traveler. Violence of paints from flower variety operates zavorazhivayushche. Here even names are well matched for the district – picturesque. One only – The Crimean rose that costs! However all this beauty is deceptive. The area, and together with it and the state enterprise Crimean rose, has not the best times.
GP Crimean rose, entering into structure of the Ukrainian academy of agrarian sciences, not minula a sad fate of the bankrupt. And, as happens in such cases, many didn’t miss chance to profit at the expense of the state. The benefit, the financial chaos reigning at the enterprise, only promoted it. Attempt to understand financial and economic activity of the enterprise to find out the reasons which have resulted in bankruptcy, was made experts of CREWE in AR Crimea. Results of audit only emphasize criticality of a situation.
Audit of financial and economic activity of GP Crimean rose from 2005 for 30.06.2008 was interfaced to great difficulties: there were no many financial records. According to the former director of the enterprise, they didn’t remain that suggests about disappearance them on someone’s intention.
The carried-out audit established violations of financial discipline for total amount of 3886,024 thousand UAH., from them for the sum of 3313,927 thousand UAH. – carrying out operations with legislation violation that in turn led to huge losses. For example, only property alienation The Crimean rose cost to the state 3271,08 thousand UAH. Shortage of assets made 21,47 thousand UAH., on 533 thousand UAH. the enterprise accounts payable is overestimated.
The accounts payable finally loosened the strong economy is no time. The administration not absolutely selectively approached to a choice of creditors and registration of bilateral agreements. This omission allowed further the business owner from the village Flower to apply for the sum of 515,01 thousand UAH. Under earlier signed contract for this sum financial support to the enterprise till 2001 was rendered to them. After long lawsuits in 2005 between the former director of GP Crimean rose and this businessman the voluntary settlement according to which the enterprise undertook to compensate for a month to the creditor of 533,00 thousand UAH was signed. by transfer of non-residential premises and constructions. As a result the businessman received: a cowshed, a telyatnik, a pigsty, a room of a dining room, premises of motor transportation park, workshops, garage, fire depot, a zernotok with warehouses, warehouses for chemicals and an unfinished building of cafe. All this property safely passed, and further was fixed by the decision of Belogorsky court, in a property of the businessman. Thus all interested parties ignored many questions. First, why alienation of the above-stated property wasn’t coordinated with governing body property (UAAN)? Secondly, why the administration didn’t reflect this fact in accounting and didn’t work to specify a real assessment of the transferred property?
Because of these omissions auditors were deprived of possibility to familiarize with documents by primary assessment of rooms and constructions. However it didn’t prevent them to come nearer to truth at least. They lifted the inventory of the previous audit and established that primary cost of above-mentioned property made 3271,08 thousand UAH. As we see, the business owner in so doubtful financial operation only won.
Once, having worked the mechanism of a vykolachivaniye of money from The Crimean rose and having convinced of an option besproigryshnost, the dexterous businessman addressed again with the claim in court. This time in Economic court of AR Crimea where the question of bankruptcy of the enterprise was already considered. In hope in muddy water to catch to itself still something, he started talking again about allegedly rendered financial help to the enterprise, but till 2005, for the sum of 51,08 thousand UAH.
At present the court, not without efforts of auditors, had serious doubts concerning debt of the enterprise to "creditor". The adjudication is postponed before collecting all documents confirming claim requirements of a private trader. Only there is a rhetorical question: whether there will be documents which practically aren’t present?
Today GP unfortunate management Crimean rose can’t give the intelligible answer on one fact from the revealed violations. Though attempt to come true is undertaken constantly. For example, when auditors established realization of 23 cows at cut prices and as a result - short-reception by the enterprise of the income for the sum of 17,84 thousand UAH., the former director unperturbably referred to that the livestock was vybrakovanny. Thus the documents confirming so sad fact, didn’t provide. And disappearance of seven cows, cost of 12,53 thousand UAH., explained a banal murrain because of a physiological old age and lack of forages. This fact also didn’t find reflection in accounting documents.
As auditors established, was uncontrolledly written off not only cattle, but also combustive-lubricating materials. Audit of working off of working hours by the tractor operator and the driver of the enterprise established that for the first quarter 2007 they together with all employees were in holiday at own expense in the absence of amounts of works. However, according to material reports for the first quarter 2007, for operation of the car GAZ – 53 and a tractor 345 l of fuel for the sum of 1,2 thousand UAH were written off. It is necessary to guess only where there went the driver and the tractor operator in holiday?
The interesting situation developed round the GAZ-53 car and in the second quarter 2007. The car which didn’t contain on balance of the enterprise and was private ownership of that businessman, for some reason refueled the fuel acquired at the expense of the state enterprise. Thus the contract on use of the car was absent.
As the former director of The Crimean rose explained, the car was used on a farm for a supply of forages. But according to accounting, in 2007 the oprikhodovaniye and use of forages wasn’t carried out. By data waybills, the GAZ-53 car was used for trips to Simferopol, Belogorsk, October and other settlements. Thus, because of gasoline write-off on the extraneous car for the second quarter 2007 without confirmation of the executed works the enterprise lost 455 l of fuel for the sum of 1,35 thousand UAH.
Numerous violations of financial discipline finally paralysed enterprise work, and on the first of January, 2008 GP Crimean rose stopped economic activity.
Today it is hard to say that served as the starting mechanism of bankruptcy. The heavy financial heritage probably affected. Certainly, it is difficult to keep competitiveness at an extensive method of housekeeping. But it is possible to argue unequivocally – presence of the real business executive, interest in work and competent use of budgetary funds would be not not finished by an economy to ruin.
V. Demets, the head of department of control in agro-industrial complex, the sphere of use of a subsoil and ecology of CREWE in AR Crimea.