Control activities 2010

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.

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.

Based on the results of inspections, the Main Directorate of the State Employment Service of the Omsk Region introduced changes to the orders regulating the procedure for assessing the effectiveness of the activities of subordinate budgetary institutions and monitoring their activities, and expanded the program of planned comprehensive inspection of institutions for 2011.

Five officials were brought to disciplinary liability for violations in the expenditure of funds from the departmental target program.

Creating conditions for the socialization of orphans and children without parental care, children with disabilities – one of the areas of work of the executive authorities of the Omsk region to provide the population with high-quality education at the modern level. This issue is annually paid attention to by the Chamber when conducting inspections of budgetary educational institutions in the Omsk region.

Analysis of the implementation of social support measures for orphans and children left without parental care studying in vocational education institutions showed that legally established guarantees are observed in all inspected institutions. Children are paid cash payments (benefits); for the entire period of study they are provided with clothing, shoes, soft goods and equipment, free year-round meals based on the average cost of a daily set of food products.

At the same time, inspections noted facts of non-compliance with deadlines for the payment of benefits for the purchase of literature and writing materials, non-payment of funds for personal needs and certain types of benefits, violations in the payment of material assistance to students from the scholarship fund. At the College of Commerce and Economics, the state academic scholarship to orphan students was paid 50 percent below the established amount. During the inspection period, unpaid funds were transferred to orphan students.

An inspection of correctional educational institutions established facts of violations of financial discipline when purchasing food products (inflating prices by suppliers compared to established supply contracts), budget accounting of food products, as well as non-reimbursement of funds to the regional budget in the amount of 184.5 thousand rubles received to the account for recording funds from entrepreneurial and other income-generating activities.

The results of inspections of educational institutions were considered by the Committee on Education, Science, Culture and Youth Policy of the Legislative Assembly of the Omsk Region.

Issues of wages, as in previous years, were one of the priority areas of the Chamber’s control over the expenditure of regional budget funds. The effectiveness of the sectoral system of remuneration for public sector workers remains the focus of attention when conducting audits in this area.

The use of funds allocated for wages was checked during inspections of the implementation of estimates by budgetary institutions providing services in the field of healthcare, culture, education, youth policy, agriculture and other sectors financed from the regional budget.

The results of control measures indicate a fairly high degree of organization during the transition to a new sectoral wage system. The transition was carried out within the time limits established by regulations, organizational and staffing measures were carried out in full, the necessary documents were approved in a timely manner. At the same time, individual facts of violation of the labor rights of workers during the transition to a new wage system have been established – absence of concluded additional agreements to employment contracts, failure to indicate essential working conditions in them.

The introduction of an industry-wide remuneration system involves the distribution of an incentive fund for each specific employee, for which the heads of institutions needed to clearly define the criteria for the payment of incentive bonuses and additional payments, as well as the objectivity of their application. The new remuneration system is focused primarily on stimulating employees to increase work efficiency and improve the quality of budget services provided, therefore, each budget institution should develop a system of performance evaluation criteria.

During the control activities, the Chamber of Control and Accounts noted that a number of existing violations regarding remuneration have a general trend, are systemic in nature and are caused by non-compliance with legislation and regulations on remuneration:

1) payment of incentive allowances and additional payments, including bonus payments, is carried out for indicators that are not included in the regulations on remuneration, or in amounts exceeding those established by the regulations;

2) bonuses are given to employees not for specific performance indicators, but impersonally – without taking into account the employee’s personal contribution. As a result, for example, in the educational institution NPO “Vocational School No. 69” educational support and service personnel received bonuses for preparing school Olympiad winners and conducting exemplary lessons;

3) if the wage regulations contain maximum amounts of incentive payments, the criteria and indicators of labor quality and productivity that should form the basis for calculating the amount of incentive payment to each employee are not defined;

4) when providing financial assistance to employees in violation of the provisions on remuneration, there are no documents confirming the validity of the payment of financial assistance;

5) when organizing the work of persons working on a part-time basis, labor legislation is violated in terms of the length of working hours of part-time workers;

6) as a result of incorrect calculation of vacation pay amounts, calculation of additional payments for combining positions, additional payments for increasing the volume of work for persons working part-time, underpayments and overpayments to employees are allowed;

7) when establishing compensation payments – additional payments for work on holidays and at night – the legally established procedure for remuneration is violated;

8) in violation of Article 136 of the Labor Code of the Russian Federation, wages are paid once a month.

In the budgetary institution of the Omsk region “Information Development Agency” and the state institution of the Omsk region "Omsk Regional Center for Cycling" facts of underestimation and overestimation of official salaries in comparison with current regulations were noted.

In educational institutions, employees were unreasonably paid advances issued to them as wages for unworked time, thereby diverting budget funds into accounts receivable.

In special (correctional) general education boarding school No. 7 of type I, misuse of budget funds allocated for wages in the amount of 45.1 thousand rubles was established, which were used to pay for the repair of a computer class and pay employees the cost of primary medical care inspection. In Pedagogical College No. 2, in the absence of orders, bonuses were paid to the deputy directors and the chief accountant, which led to the improper expenditure of budget funds.

The total amount of violations in the use of funds for wages, identified in 2010 by the Chamber of Control and Accounts based on the results of inspections of recipients of regional budget funds, amounted to 3863.3 thousand rubles.

One of the goals of the state policy of the Omsk region in the field of culture is the preservation of the cultural heritage of the Omsk region.

The results of inspections on this issue showed the presence of violations of the legislation regulating the implementation of repair and restoration work at cultural heritage sites (historical and cultural monuments).

So, the budgetary cultural institution of the Omsk region “Omsk Regional Museum of Fine Arts named after M.A. Vrubel" in violation of the Federal Law of June 25, 2002 No. 73-FZ “On objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation” repair and restoration work on a cultural heritage site of regional significance was carried out on the basis of estimate documentation that was not agreed upon with the Ministry of Culture of the Omsk Region. There was also no written instruction from the ministry to carry out the work. Checking the presence of licenses among contractors who performed repair and restoration work revealed cases of lack of licenses or failure to indicate all types of production work performed.

As a result of overestimating the volume and cost of repair and restoration work and violation of regulatory legal acts, the institution made inefficient use of budget funds in the amount of 363.7 thousand rubles.

As part of the control of regional budget expenditures on national security and law enforcement, in 2010, inspections were carried out in the structural divisions of the Department of Internal Affairs for the Omsk Region and the Main Directorate for Civil Defense and Emergency Situations of the Omsk Region.

The volume of verified funds from the regional budget and property amounted to 216,171.6 thousand rubles. Violations were revealed in the use of budget funds in the amount of 5204.2 thousand rubles, including ineffective use of budget funds – 2834.4 thousand rubles, violations in remuneration - 687.9 thousand rubles.

Based on the results of the inspections, 30.9 thousand rubles were reimbursed to the regional budget, and additional payments to employees were accrued in the amount of 411.4 thousand rubles.

The results of control activities of institutions subordinate to the Main Directorate for Civil Defense and Emergency Situations of the Omsk Region identified the main problems in the activities of institutions that resulted in violations in the use of budget funds, which include:

- insufficient control over the expenditure of funds by the management of institutions and the main manager of budget funds;

- non-compliance with the requirements of regulatory legal acts;

- failure to take measures to resolve issues related to the registration of real estate, resulting in expenses for the maintenance of occupied premises in the absence of title documents;

- carrying out activities not covered by the institution’s charter;

- if there was a need for budgetary funds for the maintenance of the institution, fixed assets were purchased for their subsequent transfer for operation to the main manager of budgetary funds and the budgetary institution;

- use of premises under operational management by third parties without the permission of the owner and execution of a lease agreement, which led to a lack of funds in the regional budget;

- non-compliance with contractual discipline and rules for maintaining budget accounting.

Relevant information has been sent to the Ministry of Property Relations of the Omsk Region regarding violations of legislation in the field of property management in the Omsk Region.

The results of the inspections were considered by the Legislation Committee of the Legislative Assembly of the Omsk Region.

In connection with the transition to program-targeted methods of budget planning, the introduction of results-oriented budgeting mechanisms, among the Chamber’s top priorities is the analysis and assessment of the effectiveness and efficiency of the use of regional budget funds allocated for the implementation of long-term target programs in the Omsk region.

As part of this task, the Chamber strives to use more advanced methods of external government control, allowing to evaluate the results achieved during the implementation of program activities.

In particular, an efficiency audit is being introduced into the practice of the Chamber, the results of which make it possible to assess the effectiveness of the use of budget resources allocated to achieve its goals. In 2010, the implementation of this form of control was legislatively enshrined in the powers of the Chamber.

Efficiency audit allows you to strictly control the compliance of real results with stated socially significant goals. At the same time, it allows you to adjust the administrative apparatus to a more attentive, targeted attitude to the specific requests of citizens, and increase the social effectiveness of the government.

Audit principles are most in demand when analyzing the effectiveness of public funds allocated for the implementation of long-term target programs in the Omsk region, as well as priority national projects. Most of the activities of priority national projects are financed from expenses provided for in the framework of the implementation of long-term target programs of the Omsk region.

As part of monitoring the implementation of the priority national project "Health" and taking into account the appeal of the Accounts Chamber of the Russian Federation in 2010, checks were carried out on the effectiveness of the use of medical equipment and ambulances supplied to the Omsk region in 2006 - 2007.

An efficiency audit was carried out on equipment supplied to the municipal health care institutions of the Omsk region "Sargat Central District Hospital" and "Tevriz Central District Hospital". During this period, as part of the implementation of the task of equipping municipal healthcare institutions with diagnostic equipment and emergency medical services with sanitary vehicles, institutions received 17 units of diagnostic, endoscopic, x-ray, laboratory equipment and 10 ambulances with a total cost of 17,107.8 thousand rubles.

Checking the actual availability and use of the equipment has established that it is in working order and is used for its intended purpose.

The analysis showed that the supply of medical equipment made it possible to expand the range of diagnostic and endoscopic examination of patients, both adults and children, which affected the reduction in waiting times for procedures: in the Sargat region from 3.7 days in 2006 to 2 days in 2009, in the Tevriz region - from 1.5 to 1.2 days. The availability of diagnostic procedures increased in the Sargat district by 28.9 percent, in the Tevriz region - by 67.4 percent.

At the same time, an analysis of the operation of the supplied equipment indicates insufficient use of its technical capabilities to provide medical care to the population.

It was established that the mammograph and colposcope were used in a volume of 8 to 13 percent of the annual calculated load, 52 percent – fibrogastroscope. The most in demand are ultrasound machines – 77 - 97 percent of the standard load. The operating time of emergency medical vehicles in 2009 - 2010 was in the Sargat region – up to 67 percent, in Tevriz - no more than 45 percent of the number of calendar days in a year.

Control over the implementation of the priority national project “Education” was carried out by the Chamber during comprehensive inspections of the Russko-Polyansky, Sargatsky and Tevrizsky municipal districts of the Omsk region.

Within the framework of the target program of the Omsk region "Development of the education system of the Omsk region until 2010" municipalities were provided with subsidies from the regional budget for the organization of hot meals for students in municipal educational institutions, the introduction of modern educational technologies, provision of educational equipment, textbooks and literature, and educational games. As part of the participation of the Russko-Polyansky district in the federal experimental project to improve the organization of meals for students at the expense of the regional and federal budgets, educational institutions of the region purchased refrigeration and technological equipment for premises intended for the organization of meals for students in the amount of 6284.3 thousand rubles.

The Chamber notes a fairly high percentage of nutrition coverage among students in secondary schools: in the Sargat district – 82 percent, in Russko-Polyansky – 97 percent, in Tevriz - 99.6 percent. The average cost of food for 1 student per day varies from 9.40 rubles. in the Tevriz region up to 11.45 rubles. in Russko-Polyansky. In this area, nutrition for schoolchildren is organized most effectively: the municipal target program “Healthy School Nutrition” has been adopted. for 2008 – 2010, within the framework of which an additional payment for food in the amount of 3 rubles is provided to children from low-income families. As a result, all children in the district receive hot meals in the form of breakfast, and for children attending after-school groups – A hot lunch was provided. In all schools of the Russian-Polyansky district there are catering units where hot food is prepared from raw materials, with the exception of 2 elementary schools where sandwich power is organized.

Among the shortcomings identified by the Chamber during the audit of the priority national project Education , noted: violation by suppliers of the terms of municipal contracts, registration of contracts without indicating the essential conditions ndash; names, quantities and prices of purchased goods, writing off food products with non -compliance with the established norms, non -compliance with the conditions for the provision of subsidies from the regional budget regarding the implementation of shared expenses at the expense of local budgets.

Analysis of the use of state funds aimed at carrying out measures of the priority national project affordable and comfortable housing Russian citizens It was held at the Ministry of Construction and Housing and Communal Complex of the Omsk Region (hereinafter referred to as ndash; the Ministry of Construction of the Omsk Region) and 8 municipalities of the region. In addition, the issues of implementing targeted programs of the Omsk region housing for 2008 – 2010 (Further ndash; target program housing ) and development of the housing and communal complex of the Omsk region for 2008 – 2010 were considered during comprehensive inspections of budgets of municipalities.

at the expense of the funds provided for the implementation of the national project, new microdistricts were provided with communal infrastructure facilities in the audited period, and utility facilities were modernized, housing for young families and preferential categories of citizens were provided, citizens were resettled from the dilapidated and emergency housing and overhaul of housing Fund, formed territorial planning documents.

Based on the results of inspections of the facts of non -targeted use of funds, no funds have been established. At the same time, the chamber identified various violations and disadvantages in planning, financing and expenditure of funds.

So, the target program Housing In 2009, 9 measures are provided for in the amount of 77,2400 thousand rubles. The Law of the Omsk Region On the Regional Budget for 2009 Budget allocations are approved in the amount of 154523 thousand rubles or 20 percent of the volume provided for by the program. As a result, the goals determined by the target program were not fully achieved. With a constant system of targeted indicators of the program, low factual indicators were a consequence of financial non -service, which arose under the influence of the crisis in the economy.

The audit establishes ineffective use of funds in the amount of 99.9 thousand rubles, violation of the provisions on the procedure for providing social benefits in the formation of accounts of citizens in need of improvement of housing conditions, as well as the fact of providing social benefits without taking into account the ownership of a citizen of residential premises which entailed the excess of the amount of the provided social payment by 780.0 thousand rubles.

In order to eliminate violations and prevent them, the Ministry of Construction of the Omsk Region later developed measures, an appeal was sent to the heads of municipal regions of the Omsk region on the need to bring citizens who claim to receive social benefits for the acquisition of housing.

The results of control measures were considered by the Committee on Economic Policy and Investments of the Legislative Assembly of the Omsk Region, the Ministry of Construction of the Omsk Region proposed to strengthen control over the observance of the procedure for providing social benefits to citizens for housing.

Territorial planning ndash; One of the subprograms of the target program housing . Sustainable development of the region involves long -term forecasting by developing territorial planning documents.

Territorial planning for the development of urban and rural settlements of the Omsk region is carried out on the basis of general plans. Currently, in the region of 392 urban and rural settlements for 359, including the city district of the city of Omsk, general plans have been approved. General plans for 33 settlements require adjustment or new development.

The lack of urban planning documentation becomes an obstacle to the implementation of programs of socio-economic development, attracting investments in the economy of the region and municipalities.

Analysis of the provision in this area shows that the process of territorial planning in the Omsk region is restrained by the lack of funds in local budgets, as well as the insufficient security of remote territories with high-quality planning and cartographic materials.

In order to provide state support to municipalities, subsidies from the regional budget are provided. So, in 2009, from the regional fund for co -financing the costs of the implementation of measures to prepare territorial planning documents of six municipalities of the Omsk region ndash; the cities of Kalachinsk and Namevsk, city settlements of Sherbakul, Bolsherchye and Lyubino, as well as the rural settlement of Big Uki Ndash; 8548.0 thousand rubles were allocated. The amount of own funds of local budgets amounted to 653.6 thousand rubles.

Verification of the use of subsidies revealed violations of the current budget legislation, the Town Planning Code of the Russian Federation, an unlawful overstation of the cost of work and the cost of preparing the general plans of the Lyubinsky city settlement in the amount of 109.6 thousand rubles and the city of Nazievsk in the amount of 162.5 thousand rubles.

In the process of control measures, the chamber drew attention to the fact that the development of general plans of only two city settlements ndash was fully completed; Bolsherachi and Lyubino. In other mentioned settlements, general plans have not been approved.

the Ministry of Construction of the Omsk Region, the chamber is recommended to strengthen control over the end of the work on the preparation of territorial planning documents of the municipalities of the Omsk region, including the terms, volumes of execution of unfulfilled stages of territorial planning and the conditions for their payment.

Following the results of inspections, local governments took measures to restore unlawfully received budget funds in the regional and local budgets.

checks for the implementation of the target program of the Omsk region development of the housing and communal complex of the Omsk region for 2008 – 2010 Violations of regulatory documents in the field of construction, budget legislation, the overestimation of the cost of work and costs were noted.

So, during the construction of a heating main in the river. Moskalenki acts of acceptance of the completed construction site are drawn up on a heating main with a length of 1.271 km. During the control measurement, it was established that the length of the heating department is 0.889 km, the illegal expenses of budget funds amounted to 232.8 thousand rubles.

In the Tevriz municipal district of the Omsk Region, all 4 proven objects have not been submitted for reconstruction, commissioning acts, commissioning acts, did not make and did not approve the design and estimate documentation for the reconstruction of the central boiler room. 

In the absence of a positive conclusion from the state examination of project documentation by the customer ndash; the administration of the Rozovsky rural settlement of the Russian-Polyansky municipal district of the Omsk region ndash; Design and estimate documentation for the reconstruction of a boiler room with a transfer to solid fuel (stone coal) in the village was approved. Bologoe. The boiler room is operated without permission to put the facility into operation. The overestimation of the physical volumes of work and the cost of equipment in the amount of 106.8 thousand rubles was revealed.

Based on the results of the inspections and in fulfillment of the chamber’s submission to the regional budget, funds were returned in the amount of 232.8 thousand rubles. In the acceptance certificate act of completed construction of the facility and permission to put the facility into operation amended the length of the heating main in the r.p. Muscovites and its value. In the Rozovsky settlement, accounts payable to the customer to the contractor were reduced by the amount of the revealed overestimation.

Verification of the implementation of the regional targeted program of the Omsk region for the overhaul of apartment buildings conducted by the Chamber in the Russian-Polyansky, Sargat and Tevriz municipal regions of the Omsk region, confirmed that state support in this direction contributed to a significant improvement in the operational characteristics of residential buildings. During major repairs, equipment was modernized, energy -saving technologies and modern materials were used.

, as a shortage of overhaul of apartment buildings, the unsatisfactory quality of the work performed was noted. Waiting for participation in the overhaul of large construction companies of the region that had extensive experience in housing construction did not live. Mostly small organizations that did not have sufficient capacities and qualified personnel participated in the work. State quality control of the work performed by the legislation was reduced only to the coordination by the executive authorities of municipalities of the final documents (acts of the work performed), since the Federal Law of July 21, 2007 No. 185-FZ on the Fund for the Conduct for Reforming the Housing and Communal Services The norms of public control by residents of apartment buildings.

Verification of the use of funds establishes the facts of conducting in the Sargat municipal district of repair work not provided for by law, in the Russian-Polyansk city settlement ndash; overestimation of the volume of completed and paid work. For all proven objects, shortcomings have been established in the design of local estimates and executive documentation for the overhaul of residential buildings. These violations were a consequence of the absence of proper control by municipalities beyond the volume of repair work performed.

The use of state funds was evaluated during the verification of the issue of relocation of citizens from the emergency housing fund in the Russian-Polyansky municipal district of the Omsk region.

In violation of the provision on the recognition of the premises for the premises, the dwelling unsuitable for living and an apartment building, an emergency and subject to demolition or reconstruction, approved by Decree of the Government of the Russian Federation of January 28, 2006 No. 47, for all apartment buildings, copies of title documents for residential premises Notarized, there were facts of the lack of technical passports for apartments. Cases of the unlawful provision of residential premises in houses recognized as emergency in the prescribed manner, in order to introduce these citizens in newly built apartment buildings.

Information on the identified violations was brought to the attention of the Ministry of Construction and Housing and Communal Complex of the Omsk Region. In December 2010, unlawfully provided to citizens for living, residential premises were excluded from the regional targeted program of the Omsk region to resettle citizens from the emergency housing fund, taking into account the need to develop low -rise housing construction in 2010. As a result, it was possible to prevent the misuse of budget funds in the amount of 6825.5 thousand rubles.

In order to reduce social tension in the issue of shared participation of citizens in the construction of housing, the Government of the Omsk Region take special measures to assist citizens ndash; participants in shared construction.

Federal legislation on the participation of citizens in shared construction of apartment buildings and other real estate objects is not devoid of gaps in the part that concerns the completion of the construction of the relevant objects in case of insolvency (bankruptcy) of the developer. To make up for the specified gap, the Government of the Omsk Region adopted a resolution on measures of state support for participants in shared construction, affected by the actions of unscrupulous developers, and approved the procedure for the provision in 2009 at the expense of the regional budget of subsidies to legal entities in the field of housing construction.

Verification of the expenditure of the regional budget allocated in 2009 for reimbursement of part of the costs in connection with the implementation of work aimed at ensuring the rights and legitimate interests of citizens participating in shared construction of apartment buildings in the Omsk region, carried out in relation to budget funds for the general The amount of 50214.8 thousand rubles. Control measures were carried out both in the Ministry of Construction and Housing and Communal Complex of the Omsk Region, and in the housing and construction cooperatives that received subsidies from the regional budget.

documentary verification of the compliance of the volumes of the construction and installation works reflected in the acts of the work performed, the estimated documentation establishes an overestimation of volumes for a total of 257.3 thousand rubles. During the verification period, the contractor is presented, and the housing cooperatives adopted without additional payment of acts on the executed and provided in estimates, but previously not presented for payment for the same amount.

All housing and communal services built by residential buildings were adopted under the acceptance certificates of completed construction of the facility, permits for commissioning built residential buildings were received.

The report on the results of the audit was sent to the Committee of the Financial and Budget Policy of the Legislative Assembly of the Omsk Region.

The level of investment activity is one of the main indicators of socio-economic development of the Omsk region. Measures to increase the investment component provide, along with the development of sectors of the economy, and budget investments.

The volume of budget allocations in the framework of the targeted investment program of the Omsk region for 2010 amounted to 2896.8 million rubles and increased by 1549.7 million rubles or 2.2 times compared to 2009.

Based on this, one of the areas of the chamber in the reporting year was control over the spending of the regional budget allocated for investment purposes.

In the framework of this direction, the use of funds for the construction of an indoor ice rink with artificial ice in Tyukalinsk and the reconstruction of the Irtysh embankment in Omsk was checked.

As a result of control measures, an overestimation of the cost of work and costs during the construction of an indoor ice rink in the city of Tyukalinsk in the amount of 628.1 thousand rubles, which were returned to the regional budget. The main causes of the identified violation are the absence of price monitoring for material resources and analysis of the methods of determining the estimated value, as well as insufficient control by the customer for the quality of the submitted documents by contractors.

The economic development of the Omsk region is impossible without the development and modernization of roads. In order to form a network of roads, the inclusion of new directions of suburban and inter -municipal communication, increasing transport accessibility by the Omsk Region by the Omsk Region, a long -term target program of the Omsk region modernization and development of roads of the Omsk region (2010 ndash; 2025) .

In 2009, the tasks of solving the most important, priority problems of modernization and development of roads in the region were carried out as part of the target program of the Omsk Region modernization and development of roads of the Omsk region until 2025 . The chamber conducted the use of the use of the regional budget funds aimed at implementing the specified target program in the budgetary institution of the Omsk region Office of the Road Facilities of the Omsk Region .

As a result of the audit, it was established that the programs of the program were carried out in the volume provided for by the Law on the Regional Budget for 2009. The funds were used for their intended purpose.

Among the violations, it was noted that when determining the cost of construction, the maintenance of roads and structures, an excessive index-debtor and consumer price index was used, which led to an increase in the cost of work and inefficient expenditure of the regional budget.

Following the audit of the Chamber, information letters were sent to the Government of the Omsk Region and the Ministry of Construction of the Omsk Region. The results of the audit were considered at a meeting of the Committee on Economic Policy and Investments of the Legislative Assembly of the Omsk Region.

The state of the agro-industrial complex as a component of the real sector of the economy serves as one of the indicators of the socio-economic development of the regions. In recent years, increased attention to the development of agriculture in the Omsk region and the state support provided have yielded positive results. Thus, according to the forecast of socio-economic development of the Omsk region for 2011 and for the period up to 2013, approved by the order of the Government of the Omsk region dated October 6, 2010 No. 145-rp, the growth of agricultural production for 2009 was 18.9 percent compared to the 2008 level, and for 2011 growth is expected by 2.9 - 6.0 percent (depending on the scenario conditions of the region's development) compared to the expected assessment for 2010.

Most of the audits in terms of control of budget expenditures for state support of the agro-industrial complex cover the implementation of measures carried out within the framework of the implementation of the target program of the Omsk Region "Development of Agriculture and Regulation of Markets of Agricultural Products, Raw Materials and Food of the Omsk Region" for 2008 - 2012. The use of regional budget funds for the implementation of the long-term target program for 2010 was audited for 16 measures.

As the results of the inspections showed, along with positive decisions related to the implementation of the program activities, significant shortcomings in the organization of control over its implementation were identified, which led to the illegal spending of budget funds.

Thus, in the absence of supporting documents, expenses were incurred to provide subsidies to agricultural producers to reimburse part of the costs of carrying out repair and maintenance work on melioration systems. It was also established that a number of farms in the Znamensky and Tavrichesky municipal districts of the Omsk region received unjustified subsidies in the total amount of 382.6 thousand rubles.

Based on the results of the inspections, the inspected organizations carried out work to restore documents for receiving subsidies, and illegally obtained funds were returned to the regional budget.

The Ministry of Agriculture and Food of the Omsk Region initiated amendments to the Resolution of the Government of the Omsk Region dated December 30, 2009 No. 267-p "On Approval of the Regulation on the Provision of Subsidies from the Regional Budget in 2010 to Support Agricultural Production" and amendments were made to the order of the ministry on the implementation of this resolution.

An information letter on the violations identified was sent to the Governor of the Omsk Region. The inspection materials were transferred to the Prosecutor's Office of the Omsk Region and were also reviewed by the Committee on Agrarian Policy, Natural Resources and Ecology of the Legislative Assembly of the Omsk Region.

In the context of significantly reduced financial opportunities associated with the crisis, special attention was paid to the issues of the efficiency and effectiveness of the use of inter-budget transfers provided to municipalities of the Omsk Region from the regional budget.

In exercising its powers in accordance with the provisions of Article 57 of the Budget Code of the Russian Federation, which provide for the audit body of a constituent entity of the Russian Federation to audit the local budget that is the recipient of financial assistance, the Audit Chamber conducted comprehensive audits in 2010 in the Sargatsky, Tevrizsky, Russko-Polyansky municipal districts of the Omsk Region and in individual settlements of the said districts. Particular attention was paid to the issues of compliance by local governments with the terms of providing interbudget transfers and their effectiveness.

The volume of audited regional budget funds amounted to 920.8 million rubles. Local budget funds allocated as co-financing of expenses were audited in the amount of 84.0 million rubles.

The results of the inspections showed that, in general, local governments complied with budget legislation as the main condition for providing interbudget transfers. The formation and execution of budgets in municipalities was based on a single legal framework, budget classification, and uniform forms of budget documentation.

During the inspection, an analysis of the execution of local budgets, the state of accounts receivable and payable, and municipal debt was conducted. Insufficient work was noted in the Tevriz municipal district to reduce the debt of taxpayers and non-tax revenues on payments to the local budget. Despite the negative dynamics of reducing the debt on the main sources of income, during the audited period, meetings of the interdepartmental commission on the timely payment of wages and taxes were not held.

The use of material resources and financial resources provided to local governments for the implementation of individual state powers of the Omsk region was generally carried out lawfully and effectively.

At the same time, the Chamber identified violations and shortcomings in the use of interbudget transfers and local budget funds provided from the regional budget. Of the total amount of funds audited, 72.1 million rubles were spent in violation of the norms, rules and procedures established by the current legislation, in the absence of municipal legal acts where necessary, of which financial violations in the use of budget funds amounted to 12.8 million rubles. 

Over 50 percent of interbudget transfers are transferred to municipalities in the form of subventions and subsidies for the payment of wages to employees of municipal institutions of education, health care, culture and youth policy. Audits showed that all budget institutions of municipal districts in 2009 switched to a new sectoral wage system, and the necessary regulations were adopted at the municipal level.

At the same time, violations were identified, which in most cases were the result of insufficiently strict compliance with the standards for the formation of the wage system for various categories of personnel established by regional legislation and municipal legal acts, as well as the lack of control by local government bodies over the observance of financial discipline by subordinate institutions when spending funds from the wage fund.

The most common violations were related to the establishment of official salaries, compensation and incentive payments to employees, and the assignment of positions to professional qualification groups. A number of institutions lacked local acts - regulations on remuneration, and lists of employee positions classified as core personnel were not approved. When switching to a new remuneration system, the labor rights of employees were not always observed in terms of their timely notification of changes in essential working conditions and amendments and additions to employment contracts.

Violations of financial discipline also included unlawful payments of wages to individual employees of institutions not for the time worked, but for future periods, with subsequent repayment of the debt.

The total amount of violations in wages according to the results of inspections of municipalities was 6,263.5 thousand rubles.

In addition, the inspections established:

- improper, ineffective use of budget funds - 489.1 thousand rubles;

- allocation and expenditure of budget funds in violation of the budget classification of the Russian Federation - 6,079.6 thousand rubles;

- violations in the conclusion and execution of state (municipal) contracts and agreements - 3,485.0 thousand rubles;

- unlawful advance payments to suppliers and contractors, failure to comply with the terms of municipal contracts and agreements - 9,362.4 thousand rubles;

- failure to comply with the terms of provision of subsidies from the regional budget in terms of the need to co-finance expenses from the local budget's own funds - 1,024.5 thousand rubles;

- payment for work of an inflated volume, inflated cost, including unforeseen (not allowed) expenses - 418.7 thousand rubles;

- other cases of unlawful expenditure, write-off of inventory - 12,636.4 thousand rubles.

The nature of the violations and shortcomings identified in municipal districts in the use of funds for the implementation of priority national projects and long-term target programs of the Omsk Region is set out in the relevant part of this report. Among the most significant violations for other types of interbudget transfers, the following can also be noted:

- violation of the terms of payment of compensation to teachers for the purchase of publishing products and periodicals;

- allocation of subsidies for heat supply of municipal institutions to pay for heat energy supplied to third-party organizations and the population (Municipal Health Institution "Tevriz Central District Hospital");

- overstatement of the cost of completed and paid work on the installation of a centralized system of medical gas supply and equipment in the building of the maternity hospital of the Municipal Health Institution "Sargat Central District Hospital".

Chairman

Chamber of Control and Accounts

Omsk region V.S. Black

chairman

Control and accounting chamber

Omsk region V.S. Black