Control activities 2012

Annual report on the activities of the Chamber of Control and Accounts of the Omsk Region for 2012

Contents


The annual report on the activities of the Chamber of Control and Accounts of the Omsk Region (hereinafter referred to as the Chamber of Control and Accounts, Chamber) for 2012 is presented to the Legislative Assembly of the Omsk Region in accordance with Article 22 of the Law of the Omsk Region dated September 28, 2011 No. 1389-OZ “On the Control and Accounts Chamber” Chamber of the Omsk region".

1. Main results of the activities of the Chamber of Control and Accounts in 2012

In accordance with Federal Law No. 6-FZ of February 7, 2011 “On the general principles of organization and activities of control and accounting bodies of constituent entities of the Russian Federation and municipalities,” the control and accounting body of a constituent entity of the Russian Federation is a permanent body of external state financial control.

The tasks and functions of the Chamber of Control and Accounts are determined by the Budget Code of the Russian Federation, the Law of the Omsk Region “On the Budget Process in the Omsk Region”, the Law of the Omsk Region “On the Chamber of Control and Accounts of the Omsk Region”.

Article 9 of the Law of the Omsk Region “On the Chamber of Control and Accounts of the Omsk Region” defines its main powers, the most important of which are: control over the execution of the regional budget and the budget of the territorial compulsory health insurance fund of the Omsk Region, external verification of annual reports on the execution of the regional budget, territorial budget the compulsory health insurance fund of the Omsk region and the budgets of municipalities of the Omsk region, examination of draft laws of the Omsk region as they relate to expenditure obligations Omsk region.

To solve these problems, the Chamber of Control and Accounts in 2012 carried out control, expert-analytical, information and other types of activities, providing a unified system for monitoring the execution of the regional budget and the budget of the territorial compulsory health insurance fund of the Omsk region in accordance with the work plan approved by the board of the Chamber 28 December 2011.

The activities of the Chamber of Control and Accounts in the reporting period were based on the principles of legality, objectivity, efficiency, independence and transparency.

The main indicators characterizing the work of the Chamber of Control and Accounts in 2012, in comparison with previous years, are given in the following table.

Main performance indicators of the Chamber of Control and Accounts in 2010 – 2012
In order to ensure comprehensive control over the formation and execution of the regional budget, the budgets of municipalities of the Omsk region and the territorial compulsory health insurance fund of the Omsk region, in the reporting year the Chamber conducted 148 control and 57 expert-analytical activities. The dynamics of control and expert-analytical activities for the period 2010 – 2012 are presented in the diagram (Fig. 1).


Of the total number of control activities, 66 activities or 45 percent of the total were carried out on instructions from committees of the Legislative Assembly of the Omsk Region.

The decrease in the total number of control and expert analytical activities in 2012 compared to the previous year was due to a decrease from 85 to 31 external audits of annual reports on the execution of local budgets for 2011, the list of which was determined by the Ministry of Finance of the Omsk Region, which also carried out external audits in accordance with Article 136 of the Budget Code of the Russian Federation.

The interaction of the Chamber of Control and Accounts with other regulatory bodies is expanding. Thus, within the framework of three control measures parallel to the Accounts Chamber of the Russian Federation, 19 inspections were carried out on the use of funds aimed at providing living quarters for orphans and children left without parental care, as well as children under guardianship (trusteeship) without assigned residential premises; for the implementation of the Program of State Guarantees for the provision of free medical care to citizens of the Russian Federation living in the Omsk Region; to carry out major repairs of apartment buildings and resettle citizens from emergency housing stock. As part of a parallel expert-analytical event with the Accounts Chamber of the Russian Federation, changes in tariffs for electrical and thermal energy were monitored in the area of ​​activity of public utility organizations.

In addition, in the reporting year, the Chamber of Control and Accounts took part in conducting control activities jointly with the prosecutor's office of the Omsk region.

The objects of control and expert-analytical activities were 176 organizations, including 30 government bodies of the Omsk region, 49 state (budgetary and state) institutions of the Omsk region, 77 local governments and municipal institutions, 6 agricultural producers, the territorial compulsory health insurance fund of the Omsk region regions and other organizations.

Local government bodies, municipal institutions, agricultural producers were inspected in the territory of 23 municipal districts of the Omsk region, i.e. on various issues and areas of activity, inspections covered 72 percent of the total number of municipal districts of the Omsk region.

In the reporting period, the share of organizations that committed financial violations amounted to 48.9 percent of the total number of inspected objects. In 2011, this figure was 38.5 percent.

During the control activities, the expenditure of budget funds and the use of property owned by the Omsk Region was checked for a total amount of 24,313.8 million rubles. In the total amount of inspected funds and property, the largest share is occupied by the regional budget - 94.5 percent.

Based on the results of control and expert-analytical activities in the reporting year, the Chamber of Control and Accounts identified violations of legislation in the financial and budgetary sphere totaling 299.9 million rubles or 172.0 percent compared to 2011, including in the provision and use of budgetary funds. funds - in the amount of 276.1 million rubles, for the management and disposal of property - in the amount of 23.8 million rubles.

The dynamics of violations are presented in the diagram (Fig. 2).



As can be seen from the data presented, in the reporting period, the volume of identified violations in the use of funds and property increased significantly, which, on the one hand, characterizes the effectiveness of the control activities of the Chamber, and on the other, indicates continuing problems with the financial discipline of participants in the budget process.

Based on the results of the control activities carried out, 120 submissions and 1 order were sent to the heads of the inspected organizations and the main managers of budget funds to take measures to eliminate the identified violations. 83 information letters about violations and shortcomings within their competence were sent to the heads of state authorities and local self-government, and other participants in the budget process. Information about the most significant violations identified during 10 control activities was sent to the Governor of the Omsk Region.

Reports and information on the results of 59 control activities, as well as 25 conclusions based on the results of examinations of draft laws of the Omsk Region, were sent to the Legislative Assembly of the Omsk Region. Information on the results of 7 control activities completed in 2012 was sent in January 2013. All materials were considered at meetings of committees of the Legislative Assembly of the Omsk Region.

In accordance with the cooperation agreement, materials from 22 control events were sent to the prosecutor's office of the Omsk region. In addition, following official requests, materials and information on 25 control activities (including those carried out in previous years) were sent to the prosecutor's office and internal affairs bodies.

Based on the materials of the Chamber of Control and Accounts, including those for 2011, one criminal case and one case of an administrative offense were opened. The materials of two control events were sent by the prosecutor's office to the internal affairs bodies for criminal prosecution and carrying out relevant operational-search activities. In addition, prosecutors submitted 14 proposals to eliminate violations of budget legislation, based on the results of which 14 officials were brought to disciplinary liability.

Thus, in the reporting year, the number of measures taken by law enforcement agencies based on the results of inspections by the Chamber of Control and Accounts increased.

The results of control and expert-analytical activities, and other important issues were considered at meetings of the Chamber’s board. In total, in 2012, 24 meetings of the board were held, at which 279 issues were considered.

Last year marked 15 years since the formation of the Chamber of Control and Accounts as an independent body of external financial control.

In the year of its 15th anniversary, the Chamber was certified for compliance of the control and accounting body with the requirements of the Declaration of Principles of Activities of the Control and Accounting Bodies of the Russian Federation, standards of state financial control, federal legislation and the legislation of the constituent entity of the Russian Federation. In October 2012, the commission of the Expert Advisory Council of the Association of Control and Accounting Bodies of the Russian Federation completed work on a comprehensive analysis of the activities of the Chamber of Control and Accounts for 2009 - 2011 with the presentation of a certificate by the Chairman of the Accounts Chamber of the Russian Federation, Chairman of AKCOR S.V. Stepashin

Considering the importance and need to ensure information interaction between the control and accounting bodies of the Russian Federation, in the reporting period an agreement was signed with the Accounts Chamber of the Russian Federation on interaction in the use and operation of the state information and analytical system of the control and accounting bodies of the Russian Federation (hereinafter referred to as GIAS CSR). As part of the concluded agreement, a list of information resources provided by the parties for placement in the GIAS CSR database was determined.

In 2012, the Chamber of Control and Accounts took an active part in the work of the interdepartmental working group on combating violations of legislation in the implementation of priority national projects and the interdepartmental working group on anti-corruption issues.

2. Results of control activities and measures taken according to them

2.1. Main results of the control activities of the Chamber

The control activities of the Chamber in the reporting period were carried out in areas headed by auditors, in accordance with the work plan for 2012 and current plans approved by the Chamber's board for the quarter.

The areas of control activities of the Chamber in 2012 are presented in the following diagram (Fig. 3).

The total volume of detected violations in monetary terms is estimated at 299.9 million rubles. The results of the control measures carried out indicate that the largest volume of violations (67.4 percent of the total amount) consists of violations when paying for work of an inflated volume, excess expenses - 74.1 million rubles, inefficient use of funds and property - 64.6 million. rubles, violation of the conditions for the provision and use of subsidies from the regional budget, including in terms of co-financing from local budgets of their own share of expenses - 63.6 million rubles. The remaining violations are related to non-compliance with the requirements of legislation, regulations of the federal, regional and municipal levels in the financial and budgetary sphere.

The main direction of the budget policy of the Omsk region in accordance with the Program for increasing the efficiency of budget expenditures of the Omsk region for the period until 2013 is the maximum reduction in the volume of ineffective expenses. In this regard, when carrying out control activities, the Chamber’s special attention was focused on checking the effectiveness (efficiency and economy) of the use of budget funds.

In 2012, the volume of ineffective expenses identified by the Chamber more than tripled compared to 2011.

The structure of the identified violations is presented in the diagram (Fig. 4).



An important element of the Chamber’s activities is monitoring the implementation of measures aimed at eliminating violations and shortcomings identified during inspections. Already during the inspections, the Chamber’s specialists assisted the inspected organizations in correctly maintaining accounting (budget) records, eliminating deficiencies in the execution of government tasks, and also pointed out the unlawful provision and use of budgetary funds and the disposal of property.

The results of the inspections were reviewed by the executive authorities of the Omsk region, local governments and inspected organizations, measures were developed and taken to eliminate the identified violations and shortcomings. 73 employees were brought to disciplinary liability for violations, 6 of whom were dismissed from their positions.

In 2012, violations worth 89.5 million rubles were eliminated.
At the end of the reporting period, 41 submissions remained under the control of the Chamber until the violations were completely eliminated, of which 30 were not due for implementation.

2.2. Results of control activities

In the reporting year, the Chamber of Control and Accounts paid special attention to the issues of compliance with legislation in the implementation of the budget process, the effectiveness of the use of regional budget funds aimed at implementing regional target programs, performing the functions of budgetary and government institutions of the Omsk region, and the efficiency of using the property of the Omsk region.

The priority area of ​​the Chamber’s activities was monitoring the effectiveness of measures taken by the Government of the Omsk Region to solve social problems aimed at developing “human capital” and improving living standards for the population of the Omsk Region. Particular attention was paid to the situation in the areas of healthcare and education, their large-scale modernization aimed at the accessibility and quality of basic services.

In connection with the improvement of the legal status of government institutions in the Omsk region, the formation of new types of institutions - state-owned, budgetary and autonomous, attention has been increased to the analysis of the completeness and quality of public services provided, efficiency use of budget funds allocated for these purposes. In the reporting year, the Chamber carried out 22 control events on this topic in healthcare, education, culture, sports and social policy institutions.

The Chamber notes that the volume indicators for the provision of public services by social service institutions, culture, physical culture and sports are being met.

Center for Social Services of the Gorky, Kolosovsky, Kalachinsky districts, socio-rehabilitation centers for minors of the Cherlak region and the city of Omsk Public services in the form of social services at home, urgent social services, rehabilitation services, temporary shelters and advisory assistance were provided in 2010 for 24.4 thousand A person, which amounted to 103.8 percent of the planned volume established by state tasks in 2011 year - 22.5 thousand people or 101.7 percent of the planned volume.

In the Omsk region there are 10 professional theaters and 42 museums. In 2011, the theaters held 3427 events, 43 new performances were staged, the number of spectators amounted to 753.1 thousand people. Museums of the Omsk region held 16496 excursions, 1304 exhibitions were opened, the number of visitors amounted to 857.5 thousand people.

The share of residents of the Omsk region, systematically involved in physical culture and sports, from the total population amounted to 23.2 percent in 2011. Omsk athletes at all -Russian and international competitions in 2011 won 864 awards.

In the Omsk region, the necessary conditions have been created for the provision of guaranteed volume and quality to residents of the region of medical services. The availability of medical care provided in the framework of the program of state guarantees for citizens of the Russian Federation living in the Omsk Region, free medical care (hereinafter referred to as the program) is generally ensured.

At the same time, as a result of the measures taken, the following was established.

Bringing the state (municipal) assignment to individual medical organizations was carried out without taking into account the needs of the population in & nbsp; this type of medical care and without taking into account the volume of medical care provided in the previous year.

So, in the city clinical hospital of emergency medical care No. 1, the indicators for the provision of inpatient medical care for the period 2009 - 2011 are reduced annually, despite the fact that the indicators of the assignment brought by the institution are annually overfulfilled. The number of recipients of public services over the same period increased by 1504 people or 5.4 percent and amounted to 29391 people in 2011. A similar situation in the city clinical hospital No. 1 named after Kabanova A.N.

In institutions such as the Isilkul Central District Hospital, the Infectious Clinical Hospital No. 1 named after Dalmatova D.M. Over the past years, the indicators of the brought state (municipal) assignment for outpatient clinical assistance have not been carried out, however, the volume of the state assignment by the Ministry of Health of the Omsk Region was not adjusted.

Separate institutions overestimated the volume of the implementation of the state (municipal) assignment. So, in the city clinical hospital No. 1 named after Kabanova A.N. When providing outpatient assistance to general practitioners, the data of the register of visits are not confirmed by records in patients outpatient cards. Of the 600 verified records of the register of visits 381, a visit or 63.5 percent are not confirmed by records on outpatient cards. A similar situation has developed in the Isilkul Central District Hospital, where out of 371 verified records of the register of visits to 113 visits or 30.0 percent are not confirmed by records on outpatient cards.

Facts have been established when institutions with an unfulfilled state (municipal) task for outpatient assistance provided these medical services on a paid basis. So, the Isilkul Central District Hospital made outpatient visits for a fee in the amount of 19046 visits in the amount of 7 & nbsp; 136.3 thousand rubles in case of non -completion of an outpatient a lot for 2011. The indicated volume of medical care would be enough not only to fulfill, but also to overfulfill the municipal task. So, with a plan of outpatient visits in the amount of 360160 visits, the actual execution would be 367362 visits or 102 percent.

Instead of providing a guaranteed free medical care program in some cases, a fee was charged from citizens. Moreover, medical services paid by patients were included in the registers submitted to the insurance medical organizations to pay for medical services provided at the expense of compulsory medical insurance (infectious clinical hospital No. 1 named after Dalmatova D.M.).

In trusted educational institutions, volumetric indicators of public tasks brought (the number of consumers of public services, the number of graduates) are fully performed by state -owned institutions. In budgetary institutions, indicators are not executed by the number of graduates who received documents on professional education, which varyed from 83 to 100 percent of the planned volume, and by the number of students under the program of secondary vocational education.

There is a reduction in the total number of students of students from 5 to 25 percent in relation to the previous school period. Control figures of the recruitment for vocational training in trusted budgetary institutions varyed within 79 - 100 percent. The employment of graduates in the received profession in the first year after the end of the institution is within 60 - 75 percent. This provision indicates the need to strengthen measures both in maintaining the contingent and to conduct active career guidance among applicants.

Analysis of compliance with the procedure and conditions for the provision of public services revealed the presence of deviations from established standards.

So, healthcare institutions do not comply with the standards of patient placement in the wards in the provision of inpatient medical care, there is an unused medical and laboratory equipment for various reasons, during the organization of the treatment for patients, daily diets are violated, the energy value of the food diet is performed due to products with increased products the content of carbohydrates. When purchasing food products, the main method of procurement is the conclusion of agreements with the only supplier, as a result of which the prices for certain products were overstated, which led to ineffective use of budget funds.

In violation of the established rules, all trusted institutions have formed significant reserves of medicines, which in some cases exceed two or three-year need for them. As a result, at the expiration of the expiration date, the drugs are written off, which also leads to ineffective use of budget funds.

The provision of social services in individual social services for a number of indicators does not comply with the regional standard for the provision of public services: the buildings are not equipped with ramps, the territory is not fenced, there is no set of drugs and medical devices for the provision of first -time medical care. In the socio -rehabilitation center for minors in Omsk, the number of pupils in groups with round -the -clock stay at a norm of not more than seven people is 8-9 people, bedrooms for groups of preschool and school age at a norm of not more than 4 people are equipped with 9-10 people.

In violation of the Family Code of the Russian Federation, this institution did not always send messages about the placement of minors to the relevant bodies and centers of social payments on suspension of benefits. As a result, in violation of the Federal Law “On State Manuals to Citizens with Children”, citizens whose children were in full state support, received state benefits in full. At the same time, the period of stay of children in the institution was from half a month to six months.

In educational institutions, the requirements of the standard for material and technical support, legality and security, as well as for information support in the provision of public services are generally observed. Institutions & nbsp; located in specially designed buildings that are not emergency and equipped with communication systems. The institutions have educational furniture and equipment, including computer, students are provided with sets of textbooks, educational and reference literature.

At the same time, non-compliance with the established food norms of pupils of boarding schools, as well as ineffective use of funds allocated for the purchase of food products.

So, in a special (correctional) boarding school for orphans and children left without parental care, with disabilities No. 16 of the VIII type as a result of a violation of the storage of products, vegetables were regularly written off in excess of natural loss. At the same time, there is a vegetable storehouse on the balance sheet of the institution, which is used to store furniture.

Institutions do not ensure proper control over the completeness and quality of execution by counterparties of obligations under concluded agreements. So in the infectious clinical hospital No. 1 named after Dalmatova D.M. The chamber has established an overestimation of the volume of work presented for payment by the contractor in the amount of 86.9 thousand rubles, as well as poor -quality repair of premises in the amount of 359.9 thousand rubles. At the same time, the requirements related to the inadequate quality of the work performed were not presented.

The low financial discipline of officials of the trusted institutions is confirmed by the revealed facts of unreasonable debiting of material values ​​and the costs of the provision of services. So, in the socio-rehabilitation center for minors of Omsk, food products, drugs, gas, materials, work and services for a total 632.2 thousand rubles, as well as the debt of accountable persons in the amount of 106.0 thousand were written off without confirmation of justifying documents. rubles

In the course of control measures, facts of non-compliance with the norms of providing pupils with certain types of clothing and shoes, violation of the terms of payment of compensation to teachers for the purchase of book publishing products and other periodicals and monetary compensation for the acquisition of food for students from among orphans, and disadvantages when writing off the combustible lubricants.

An analysis of the implementation of state tasks for the provision of public services revealed facts of the inaccuracy of reporting on their implementation. Thus, the activities of the social mobile service in the centers of the Gorky, Kalachinsky and Kolosovsky districts are taken into account according to the formal principle, the records in the journals of the work and reports are not true. In the Kalachinsky district, as a result of double registration of citizens' appeals for the provision of transport services, the Social Taxi service in only 4 quarter of 2011, reporting data was overestimated by 69 percent. In order to increase the indicator of citizens' appeals, concerts and group classes conducted in the institution, according to the number of citizens.
Considering that since 2012, financing of budgetary institutions has been carried out by providing subsidies for reimbursement of regulatory costs related to the provision of public services in accordance with the state task, poor -quality execution of the assignment may become one of the reasons for changing its indicators and, as a result, reduce the volume of the allocated subsidy.

Monitoring the effectiveness of the use of property located in the operational management of state and budgetary institutions is insufficient by the executive bodies of the Omsk region, which are the founders of these institutions. In p