In the publication Zh.Levitska, the head of auditor group – the deputy chief of department of audit in the sphere of the state and municipal property of CREWE in AR Crimea it is a question of DP "Krymagroleasing" NAK "Ukragroleasing" work by results of auditor research of Control and auditing management in AR Crimea.
Agroleasing – the assistant to landowners
CREWE informs
Since 2001 in the Crimea the Affiliated Undertaking "Krymagroleasing" of the National Joint stock company "Ukragroleasing" (DP "Krymagroleasing" NAK "Ukragroleasing"), which main objective - providing the Crimean landowners with agricultural machinery on the terms of leasing works. Leasing – is a crediting form on which the enterprises can receive a tractor, combines and other equipment, the equipment at once after the conclusion of the contract, and to pay off for it within 3-7 years. Besides, DP "Krymagroleasing" offers potential recipients of equipment marketing services in support of contracts of leasing. According to the enterprise the need of the Crimean agricultural producers for transfer of equipment in leasing made for the beginning of year of 232 units in primary cost of 22,0 million UAH.
In 2007 21 leasing contracts for the sum 4,5mln were signed. UAH. (33 units of equipment). The main thing that the recipient of equipment carried out in time leasing payments in established periods and in full. But not all lizingopoluchatel pay off in time for the received equipment. For the beginning of the current year at the enterprise 63 debtors who underpaid 4,4 million UAH. for the equipment received in leasing. In case of a non-payment of leasing payments in the terms of DP "Krymagroleasing" established by the contract with the assistance of NAK "Ukragroleasing" withdraws the equipment transferred in leasing and transfers it in repeated leasing at the residual price.
For the purpose of the analysis of the created situation Control and auditing Management in AR Crimea in the third quarter 2008 booked the state financial audit of financial and economic activity of DP "Krymagroleasing" of Open joint stock company SAC "Ukragroleasing" for 2007. This audit is carried out according to Art. 2,8 of the Law of Ukraine About the public control and auditing service and the Order of carrying out by bodies of control and auditing service of the state financial audit of activity of subjects of the managing approved by the Resolution of Cabinet council of Ukraine from March 25, 2006 of No. 361, and also the Technique of carrying out by bodies of control and auditing service of the state financial audit of activity of subjects of the managing, approved by the order of the Head control and auditing department of Ukraine from October 9, 2007 of No. 232.
By results of auditor research it is established that the powers provided by DP "Krymagroleasing" on the Contract – to an order of National Joint stock company "Ukragroleasing" were executed not fully.
Besides, a number of external factors which negatively influence results of activity of the enterprise was found. Among the reasons independent of it it is necessary to call neediness of motor transport and office equipment, and also lack of the technical areas for demonstration, storages of agricultural machinery and carrying out auctions.
There are also internal reasons: absence at the Enterprise of the lawyer that complicates claim work; imperfect accounting policies and insufficient tracing of a financial condition of the enterprises-lizingopoluchateley.
By auditor research it is established, chtoiz 145 farms-lizingopoluchateley today 5 – bankrupts who had 28 units of agricultural machinery for the sum of 1,0 million UAH., which DP "Krymagroleasing" should withdraw and transfer in repeated leasing. Cases of loss of the equipment being in leasing at the enterprise – the bankrupt are established.
As a result of insufficient control of service conditions of the equipment transferred in leasing, withdrawn from defaulters, as a rule, is in a non-working condition. It should be repaired at the expense of debtors because of whom the equipment was past repair or through an expert assessment to lower cost at realization.
For the purpose of development of uniform approaches to the account, the reporting, the economic analysis of financial and economic activity and management efficiency increase by state-owned property, auditor group the solution of a number of questions at level of National Joint stock company "Ukragroleasing" and at DP "Krymagroleasing" level is recommended.
Z.Levitskaya, the head of auditor group – the deputy chief of department of audit in the sphere of the state and municipal property of CREWE in AR Crimea.