Omsk
dated 03/17/2011 No. 74
About the report on the work of the Chamber of Control and Accounts of the Omsk Region for 2010
Having considered the report on the work of the Chamber of Control and Accounts of the Omsk Region for 2010 , The Legislative Assembly of the Omsk Region DECIDES: 1. Take into account the report on the work of the Chamber of Control and Accounts of the Omsk Region for 2010
2. Publish a report on the work of the Chamber of Control and Accounts of the Omsk Region for 2010 in the Gazette of the Legislative Assembly of the Omsk Region, the Omsky Vestnik newspaper.
Chairman of the Legislative Assembly
V.A. Varnavsky
Report on the work of the Chamber of Control and Accounts of the Omsk Region for 2010
The report on the work of the Chamber of Control and Accounts of the Omsk Region (hereinafter referred to as the Chamber of Control and Accounts, Chamber) for 2010 is presented to the Legislative Assembly of the Omsk Region in accordance with Article 31 of the Law of the Omsk Region of January 9, 1997 No. 87-OZ “On the Chamber of Control and Accounts of the Omsk Region”.
The report was reviewed and approved by the Board of the Chamber of Control and Accounts on February 24, 2011 (protocol No. 15/3).
The report reflects the activities of the Chamber in 2010 to implement the tasks defined by the legislation of the Russian Federation and the Omsk region.
I. Main activities of the Chamber of Control and Accounts in 2010 In accordance with the Budget Code of the Russian Federation, the laws of the Omsk region “On the Chamber of Control and Accounts of the Omsk Region”, “On the budget process in the Omsk Region” Control -The Accounts Chamber is a participant in the budget process and is vested with the powers of a state financial control body created by the legislative body.
The Chamber's activities in 2010 were carried out in accordance with the work plan approved by the Board of the Chamber of Control and Accounts, which was formed based on the need to ensure comprehensive systemic control over the execution of the regional budget, taking into account all types and areas of the Chamber's activities.
The complex of control and expert-analytical activities carried out within the framework of preliminary, current and subsequent control constitutes a unified system of control by the Chamber over the formation and execution of the regional budget and the budget of the territorial state extra-budgetary fund of the Omsk region (hereinafter referred to as the Compulsory Medical Insurance Fund).
At the stage of preliminary control in the reporting year, an examination of the draft regional budget and the budget of the Compulsory Medical Insurance Fund for 2011 was carried out.
At the stage of current control, an analysis of the progress of execution of the 2010 regional budget was carried out.
At the stage of subsequent control, audits of annual reports on the execution of the regional budget and the budget of the Compulsory Medical Insurance Fund for 2009 were carried out, as well as thematic control activities on the use of budget funds and the receipt of funds into the regional budget from the management and disposal of property in the Omsk region.
In accordance with the tasks and functions of the Chamber of Control and Accounts, its activities in the reporting period were aimed at:
increasing the efficiency and quality of control and expert analytical work;
to prevent and identify violations in the use of regional budget funds, as well as state property;
for further development of the methodology for monitoring the execution of the regional budget and conducting external audits of budget reporting.
In order to improve the legislative regulation of the activities of the Chamber of Control and Accounts, in 2010, changes were made to the Law of the Omsk Region “On the Chamber of Control and Accounts of the Omsk Region”. When preparing amendments to this law, the Chamber took an active part in the discussion of the draft.
An important area of the Chamber's activities in 2010 was the development of a new area of control - conducting external audits of annual reports on the execution of local budgets of the Omsk region in accordance with the requirements of paragraph 4 of Article 136 of the Budget Code of the Russian Federation. For the first time, as part of this event, the annual budget reports of 86 municipalities of the Omsk region were checked.
In order to improve the methods and procedures of financial control, the Chamber of Control and Accounts carried out methodological activities in the reporting year. The practice of planning and conducting external audits of budget reporting of chief administrators of regional budget funds and local budgets - recipients of interbudgetary transfers - has been developed.
As part of the implementation of anti-corruption measures and in connection with the renewal of the audit staff of the Chamber, a rotation of audit areas was carried out. The regulations of the Chamber of Control and Accounts, the procedure for planning work, preparing and carrying out control activities have been improved and brought into line with the new edition of the Law “On the Chamber of Control and Accounts of the Omsk Region”.
In order to ensure consistency and eliminate duplication when carrying out control activities, the Chamber interacted within the framework of an agreement concluded with the Ministry of Finance of the Omsk Region.
The Chamber of Control and Accounts, being a member of the working group for monitoring the implementation of priority national projects and demographic policy of the Omsk region, took part in its work, informing about the results of its control activities. The Chamber is also a member of the interdepartmental working group on anti-corruption issues.
An important element in increasing the effectiveness of the control and expert-analytical activities of the Chamber was interaction with the committees of the Legislative Assembly of the Omsk Region and the executive authorities of the Omsk Region. The Governor of the Omsk Region, deputies of the Legislative Assembly of the Omsk Region and the Government of the Omsk Region were regularly provided with information on the results of control and expert-analytical activities in the form of reports, conclusions and analytical notes.
II. Main results of the activities of the Chamber of Control and Accounts in 2010 In 2010, the Chamber carried out 247 control and expert-analytical activities.
The number of control events carried out increased compared to 2009 by 91 events or 82 percent. The increase in the number of inspections is associated both with an increase in the number of issues being inspected in various areas of the use of budget funds and property in the Omsk region, and due to the inclusion in the work plan of inspections of annual reports on the execution of local budgets for 2009.
In 2010, on instructions from the committees of the Legislative Assembly of the Omsk Region, the Chamber carried out 39 control events or 19.3 percent of the total number of control events.
The dynamics of control and expert-analytical activities carried out for the period 2008 – 2010 are presented in the diagram (Fig. 1).
Control measures were carried out in 227 organizations. Among them are 29 public authorities of the Omsk region, 42 state and budgetary institutions of the Omsk region, 130 local governments and municipal budgetary institutions, 3 state enterprises of the Omsk region, 15 agricultural producers, the Territorial Compulsory Health Insurance Fund of the Omsk Region and others.
During the control activities, the expenditure of budget funds in the amount of 3379.3 million rubles and the use of property owned by the Omsk region, worth 37628.2 million rubles, were checked.
Inspections revealed violations of legislation in the financial and budgetary sphere totaling 185.8 million rubles, including financial violations in the use of budget funds, in the management and disposal of property in the Omsk region - in the amount of 81.7 million. rubles
The dynamics of identified violations of current legislation are presented in the diagram (Fig. 2).
Within the framework of the current legislation, based on requests from the Legislative Assembly of the Omsk Region, the Chamber carried out an examination of 23 draft regulatory legal acts of the Omsk Region, including 20 draft laws of the Omsk Region. 22 analytical notes were prepared, including as part of the ongoing monitoring of the socio-economic situation in the Omsk region.
In accordance with the Law of the Omsk Region “On the Chamber of Control and Accounts of the Omsk Region”, the Regulations of the Chamber of Control and Accounts in the reporting period, the results of control and expert analytical activities, and other important issues were considered at meetings of the Board of the Chamber. In total, in 2010, 27 meetings of the Chamber’s Board were held, at which 263 issues were considered.
Based on the results of the control activities carried out, 105 submissions and orders of the Chamber of Control and Accounts, 86 conclusions and 81 information letters were sent to the main managers of regional budget funds and other participants in the budget process in 2010. 39 reports on inspections and information letters were sent to the Legislative Assembly of the Omsk Region.
Based on one of the principles of the activities of control bodies - transparency, the Chamber of Control and Accounts posted information about its activities on the official website of the Chamber on the Internet. In 2010, 35 materials about the activities of the Chamber were posted on the website. The activities of the Chamber have been repeatedly covered in the media.
III. Control activities 1. Main results of the control activities of the Chamber
The attention of the Chamber in the reporting year was focused on increasing the efficiency of use of regional property and budget funds aimed at implementing priority national projects, long-term targets programs of the Omsk region, remuneration of public sector employees and the provision of interbudgetary transfers.
The structure of the Chamber's control activities in 2010 is presented in the diagram (Fig. 3).
The list of control activities carried out by the Chamber in 2010 is contained in the appendix to this report.
An analysis of the dynamics and structure of violations identified by the Chamber shows that in recent years there has been a decrease in the volume of misuse of budget funds, which indicates positive changes in the state of financial discipline. A certain role in this belongs to the improvement of control mechanisms both on the part of the bodies exercising internal control over the funds of the regional budget, and on the part of the state financial control bodies, including the Chamber of Control and Accounts. Of the total amount of violations identified in 2010, misuse of budget funds amounted to 765.5 thousand rubles.
The formation of a generally complete and efficient treasury system leads to streamlining the execution of budgets and reducing the scale of gross financial violations. Accordingly, the tasks of analyzing the efficiency and effectiveness of expenses come to the fore.
Based on the results of control activities carried out by the Chamber in 2010, a violation of the principle of efficiency and effectiveness in the use of budget funds was established in relation to expenses incurred in the amount of 27,017.6 thousand rubles.
The structure of the identified violations is presented in the diagram (Fig. 4).
In total, based on the results of control activities carried out in 2010, the Chamber proposed to reimburse the budget or carry out paid but not completed work for a total amount of 3007.9 thousand rubles. In the reporting period, 2337.2 thousand rubles were reimbursed.
Based on the Chamber's submissions, sent based on the results of control activities, 52 employees were brought to disciplinary liability for violations in the expenditure and accounting of budgetary funds, 2 of whom were relieved of their positions.
Based on the results of checks carried out by the prosecutor's office based on the acts of control activities of the Chamber, no criminal cases were initiated in 2010, 2 submissions were made.
1. Results of control activities
The Governor of the Omsk region in his message “The main directions of the budgetary, economic and social policy of the Omsk region in 2010” set tasks for the regional authorities aimed at priority innovative development in all spheres of the economy and social life of the region. The budget policy of the Omsk region for 2010 is focused on the rational use of the available resources of the Omsk region with unconditional consideration of the criteria for the effectiveness and efficiency of budget expenditures.
These fundamental principles formed the basis for planning and organizing the control activities of the Chamber in the reporting year.
The priority areas of control included a set of control measures to assess the effectiveness of management and disposal of state property in the Omsk region, the quality of administration of regional budget revenues from the disposal of property.
An analysis of the activities of the main administrators of non-tax revenues to the regional budget showed that the main task in terms of the effective use of property owned by the Omsk region - ensuring revenues to the regional budget - is being fulfilled.
During the audited period, changes were prepared and adopted to a number of existing regulatory legal acts of the Omsk region on the issues of improving the management and disposal of property in the Omsk region, expanding the powers of the Ministry of Property Relations of the Omsk region for property management. The process of state registration of property rights in the Omsk region to land plots has been intensified, the consequence of which is an increase in income from rent and proceeds from the sale of the right to conclude lease agreements for lands owned by the Omsk region.
Despite the positive aspects, inspections revealed the presence of reserves, the implementation of which will increase the amount of revenue received by the regional budget.
Thus, long periods of execution and state registration of land lease agreements lead to untimely accrual and receipt of income received in the form of rent to the regional budget. Users of 26 percent of the area of land plots recorded in the Unified Data Bank of Property Objects of the Omsk Region have not completed title documents.
Violations were found in the accounting of regional property in the Unified Data Bank of Property of the Omsk Region, specialized registers and accounting registers, in determining the amount of rent for the lease of real estate owned by the Omsk Region, as well as the procedure for transferring property for rent and free use.
An analysis of the activities of state-owned enterprises in the Omsk region showed that in 2010, compared to 2009, there was an increase in financial and economic stability: there was an increase in revenue, net asset value, net profit, solvency and liquidity.
At the same time, violations of legislation and executive and administrative documents adopted by the Government of the Omsk Region continue to occur when using and disposing of the property of the Omsk Region. This is also facilitated by inadequate control over the activities of enterprises by the founders - the sectoral executive authorities of the Omsk region.
Thus, the Omsk Regional Printing House collected rent for leased property owned by the Omsk Region in violation of regional legislation, resulting in income losses amounting to 106.7 thousand rubles.
Road Repair and Construction Department No. 4, in violation of the enterprise charter, did not coordinate large transactions with the Ministry of Property Relations of the Omsk Region. The charter of the enterprise provides for types of activities that do not correspond to the subject and goals of the activity.
Verification of OMSKOLVODOPEN OJSC noted the absence of state registration of most of the property transferred to the company to trust management, the availability of tax arrears to the budget and mandatory payments to state extra -budgetary funds.
In trusted enterprises, the planned values of the indicators of the economic efficiency of activity were not approved or approved by violation of the established deadlines. There are violations when renting real estate
property in economic management, and its accounting.
One of the issues to be verified during most control measures is compliance with the legislation when fixing and disposing of property in operational management.
In the budgetary institution of the Omsk Region “Omsk Forest Administration”, the chamber was noted the lack of state registration of operational management to a number of objects and land plots, discrepancies in the balance value of proven objects recorded in the budget accounting of the institution and in the Unified Bank of these property objects Omsk region, the availability of unaccounted and unused property, non-consolidation of property for the relevant branches of the labels.
by checking the state educational institution of the Omsk region “The Center for Additional Education of Children and Family Support” established two floors of a building with a total area of 1098.9 sq.m., the heating of which was carried out only with the aim of preserving the building in proper condition, which led To the ineffective use of budget funds in the amount of 489.0 thousand rubles.
In the representations of the chamber sent to trusted organizations, it is recommended to eliminate the noted violations and disadvantages. The results of the audit of the Ministry of Property Relations of the Omsk Region and OMSKOLVODRONTR OJSC are considered on the Committee on the Property of the Legislative Assembly of the Omsk Region.
The Ministry of Property Relations of the Omsk Region amended the order on the provision of land plots owned by the Omsk region, in terms of the duties of the tenant to pay the rent from the actual transfer of the land plot under the acceptance certificate.
In December 2010, unused areas were seized from the Center for Additional Education of Children and Family Support and transferred to the operational management of the Omsk Region Omsk Region “Regional Information and Analytical Center of the Education System”.
Monitoring the spending of state funds in the social sphere is still one of the priority areas of the chamber.
The issues of issues that were verified and analyzed during control measures included, in particular, the use of funds allocated for the labor of employees of the budget sphere, the effectiveness of state support measures for certain categories of citizens, the implementation of tasks in the field of employment and others.
According to the results of the checks, we can say that the anti -crisis measures taken by the Government of the Omsk Region allowed to maintain the current level of social support of the population, to control the situation in the labor market and in the field of housing construction, and ensure the performance of the functions of budgetary institutions.
At the same time, in these sectors there are reserves to increase the effectiveness of budget expenditures in order to ensure high -quality and timely provision of budget services to the population.
One of the key areas for monitoring the costs of healthcare has been checking the effective and intended use of the regional budget funds allocated for the purchase of medicines and food products that provide anti -TB medical care.
Tuberculosis treatment is a long and complex process, lasting from six months to two years, so the proper drug treatment and a balanced therapeutic nutrition are significant in achieving positive results of the treatment of patients.
conducted inspections established that the allocated budget funds were used by institutions for their intended purpose. The main problems are related to the imperfection of the regulatory framework for the organization of medical nutrition and not enough effective activity in the implementation of procurement of food and medicine.
The Chamber noted that in 2009, institutions purchased medicines and food mainly by concluding contracts up to 100.0 thousand rubles with a single supplier. In 2010, the number of such contracts was reduced, but in children's institutions their specific gravity is still high.
When comparing prices for individual food and medicines purchased as a result of trading conducted by the Ministry of Health of the Omsk Region, with prices for similar goods purchased by institutions independently, a significant difference in prices is established. The estimated savings of budget funds in the case of the participation of institutions in centralized purchases could amount to 4.2 million rubles.
checks also noted that the medical nutrition of patients in daytime hospitals, as well as children and adolescents, patients and infected with tuberculosis, in the anti -Tuberculosis health care institutions of the Omsk region is not regulated by regulatory legal acts of the Omsk region. For this reason, the institution independently organize the nutrition of patients, determining the daily diet and the chemical composition of the food diet. At the same time, the daily food norms for patients are not observed for individual products, as a result, their balanced diet is not provided.
According to the results of inspections for the adoption of appropriate measures, submitted to trusted organizations and the Ministry of Health of the Omsk Region. The Committee on Social Policy of the Legislative Assembly of the Omsk Region submits reports and generalized information on the results of inspections.
The Ministry of Health of the Omsk Region has developed methodological recommendations for the organization of nutrition of children in tuberculosis hospitals and sanatoriums, a draft order on the average daily diet and the chemical composition of products for patients and infected with tuberculosis of children under the treatment was prepared. In the institutions, control over the presence and movement of medicines, calorie content, chemical composition prepared dishes and the quality of cooking, violations were eliminated during the conclusion and execution of contracts.
Guaranteed social security of the population, its targetedness in order to support really needing - one of the main tasks for 2010, indicated in the budget message of the Governor of the Omsk Region. Based on this, the main vector of the chamber of the chamber in the implementation of the expenditure of state funds in the field of social policy is aimed at verifying compliance with the procedure for providing the state of social services to citizens of the Omsk region.
The results of inspections of budgetary social services for the Omsk region indicate that the main violations in the provision of socio-rehabilitation services are associated with the non-compliance of regulatory legal acts regulating the procedure for the provision of these services. As a result, this leads to a violation of the principle of targeted, the provision of social services in an amount insufficient or exceeding the need.
So, at the Center for Social Services of the Odessa District and the Court of Complex Center “Sudarushka”, decisions on the crediting of citizens on social services at home, on providing material assistance to citizens in difficult life situations, were accepted in the absence of certificates of income of the needy citizen or members of his family, title documents for occupied residential premises or social rental contracts for residential premises, in the acts of survey of residential premises, the types and approximate cost of repair Work, absent or untimely compiled acts of examination of the material and everyday position of the family.
When carrying out extra -budgetary activities by the Career Career Caperning Center, the cost of paid services for the professional orientation of citizens and psychological support for unemployed citizens, the social adaptation of unemployed citizens in the labor market was overput by an average of 9.3 percent. And when implementing the employment centers of methodological materials, their cost in comparison with the balance sheet increased by 60 - 500 percent.
The institutions establish numerous violations of the procedure for conducting budget accounting, reporting on the implementation of state tasks, non -compliance with the terms of contracts for the supply of food products, violations in the remuneration of employees.
The results of inspections of social services institutions are considered on the Committee on Social Policy of the Legislative Assembly of the Omsk Region.
In fulfilling the performance of the Chamber, by specialists of the Ministry of Labor and Social Development of the Omsk Region, verification of compliance with the procedure for providing material assistance to citizens in difficult life situations, seminars with the participation of subordinate institutions on the provision of social services. For the violations of disciplinary liability, 26 officials were brought to disciplinary liability.
One of the main goals of the state policy of the Omsk region, indicated in the program of socio -economic development of the Omsk region for the medium term (2009 - 2012), is to support the effective employment of the population, improve working conditions, and development of personnel potential.
Based on this, special attention was paid to the analysis of the effectiveness of the use of state funds aimed at implementing the activities of the departmental target program of additional measures to reduce tension in the labor market of the Omsk region.
The results of control measures allow us to conclude that additional measures taken by the Government of the Omsk Region to stabilize the situation in the labor market, the development of flexible forms of employment, and the organization of employment of unemployed citizens have reduced the scale of registered unemployment in the Omsk region (from 2 , 0 percent in 2009 to 1.7 [1] percent in 2010).
In four proven areas-Sargat, Kormilovsky, Tevriz and Russian-Polyansky for 2009, 930 people were involved in the implementation of the departmental target program for the implementation of the departmental target program for the implementation of active employment policy. The largest share is to organize public work, temporary employment, internships in order to gain the experience of unemployed citizens, citizens looking for work, including graduates of educational institutions, as well as employees in the event of a threat of mass dismissal. The number of recipients of this service amounted to 827 people.
In 2010, there is also a tendency to increase funds for financing measures to promote the development of small business and self -employment of unemployed citizens. So, in the center of employment of the population of the Russian-Polyansky district for nine months of 2010, the costs of these goals compared to 2009 increased by 231.9 percent.
Verification of the use of budget funds in the employment centers of these areas established violations for the total amount of 2364.0 thousand rubles. The most characteristic of them are:
- a violation of the procedure for the provision of subsidies to citizens as part of the program for the development of small business and the self -employment of unemployed citizens: the provision of subsidies in the absence of a certificate of registration with the tax authority of a legal entity (individual entrepreneur), lack of documents, lack of documents Confirming expenses incurring expenses in accordance with the business plan, the use of subsidies for entrepreneurial activities that do not correspond to business plans.
In the Russian-Polyansky district, acts of fulfillment of obligations under an agreement on the implementation by a citizen of entrepreneurial activity on retail trade sewing and textile goods in Kiosk, which he acquired at the expense of subsidies, were drawn up. However, the auditor of the chamber establishes that the kiosk is actually used for a storage room for storing cement, ritual supplies and other goods not specified in a business plan.
- reimbursement of employers for wages for labor costs for the organization of public works for unemployed citizens who seek work and workers in the event of a threat of mass dismissal in the absence of confirming documents on the payment of wages and orders for hiring participants in public work;
- reimbursement of employers' costs in organizing the internship of graduates of educational institutions of vocational education in order to gain work experience in the absence of confirming documents on the payment of wages to participants in the internship and excluding the implementation of the internship program;
- violation of the deadlines for the presentation of information confirming the employment of the released employees in the organization of advanced vocational training, the lack of control by the employment centers for ensuring the employment of the released employees in accordance with the received profession (specialty) for a period of at least three months;
- lack of control over compliance by employers of duties under concluded agreements, violation of the Labor Code of the Russian Federation;
- violation of the terms of payment of wages employees employed in public work, and graduates of educational institutions of vocational education in order to gain work experience.
In proven employment centers, violations are established in the application and execution of forms of primary accounting documents, the procedure for maintaining budget accounting.
Based on the results of control measures, the chamber is recommended to amend the departmental target program of additional measures to reduce tension in the labor market of the Omsk region for:
- provide conditions for the inclusion of organizations that have a significant drop in production, while To take into account their financial condition and the number of workers who are really under the threat of dismissal. The absence of criteria for assessing the state of enterprises and organizations to be included in the departmental target program does not allow to reliably determine whether there is really a threat of mass dismissal of employees;
- provide for the provision of employers who organized temporary workplaces in the framework of public work and as part of the organization of the internship of graduates of educational institutions, copies of payment documents confirming the transfer of insurance premiums to state extra -budgetary funds and banking services for transferring wages to the participants in public work and the transfer of wages and graduates of educational institutions.
Following the results of inspections, the Main Directorate of the State Employment Service of the Omsk Region made amendments to orders regulating the procedure for evaluating the effectiveness of subordinate budget