Control activities 2012

Fifth convocation

Fourth convocation:

2009, 2010, 2011

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

Contents

1.	Main results of the activities of the Chamber of Control and Accounts in 2012
2.	Results of control activities and measures taken based on them
3.	Expert and analytical activities
4.	Methodological and other activities
5.	Conclusions and tasks for 2013

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

Indicator	2010	2011	2012
Control and expert-analytical activities were carried out (total), including:	247	256	205
- control measures	202	218	148
- expert and analytical activities	45	38	57
Number of verified organizations	227	221	176
Amount of verified funds, cost of verified property in the Omsk region (million rubles)	41,007.5	25,425.8	24,313.8
Violations identified (RUB million)	185.8	174.3	299.9
Number of submitted submissions and orders	105	93	121
Number of newsletters sent	81	104	83
Number of materials sent to the prosecutor's office and other law enforcement agencies	9	10	22
Number of officials brought to disciplinary liability	52	65	87

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).

image 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).

image 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).

image 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).

Rice. 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 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 7 136.3 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 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.

Based on the results of control activities, the Chamber of Control and Accounts sent representations to inspected institutions on taking measures to eliminate identified violations and shortcomings, as well as information letters to the main managers of budget funds and the Ministry of Property Relations of the Omsk Region. The materials of four inspections were sent to the prosecutor's office of the Omsk region.

In the course of monitoring the elimination of violations, the Chamber solves the problem of maximizing the implementation of submissions made to inspected organizations, which are removed from control only after all necessary measures have been taken.

According to the Chamber's submissions, unreasonably spent funds in the amount of 460.5 thousand rubles were reimbursed to the regional budget. Violations in the use of property in the Omsk region have been eliminated. For violations, 24 employees of the inspected institutions were brought to disciplinary liability. In addition, the prosecutor's office also brought five employees of the institutions to disciplinary liability. Reports on the results of inspections carried out on proposals of the Legislative Assembly of the Omsk Region were considered by relevant committees.

Guaranteed social security of the population, its targeting in order to support truly needy citizens – one of the main tasks outlined in the strategy for the socio-economic development of the Omsk region until 2020. Based on this, the Chamber pays special attention to checking compliance with the procedure for providing state-guaranteed social services to citizens of the Omsk region.

In the reporting year, issues of the effectiveness of social service centers providing state social assistance to those in difficult life situations and low-income citizens, and other material assistance to certain categories of citizens were studied. Thematic control events were carried out in the centers of Kormilovsky, Maryanovsky, Poltava districts of the Omsk region, Leninsky and Oktyabrsky administrative districts of the city of Omsk. In addition, the quality of the provision of public services was studied during inspections of the fulfillment of government tasks by the above social service institutions.

As a result of the control measures carried out, it was established that during the period from 2011 to September 2012, the centers provided financial assistance to 607 families in difficult life situations, in which 1,208 citizens live, for a total amount of 7.9 million rubles. The average amount of financial assistance was 13.1 thousand rubles per family or 6.6 thousand rubles per citizen.

Among the people who applied for financial assistance and received it are 70 families of participants and disabled people of the Great Patriotic War, widows of deceased participants of the Great Patriotic War, who were provided with budgetary funds for urgent repairs in residential premises. On average, each of these families received financial assistance in the amount of 43.8 thousand rubles.

The main violations identified by the Chamber of Control and Accounts are still associated with non-compliance with regulations governing the provision of these services. This leads to a violation of the principle of targeting, the provision of social services in a volume that is insufficient or exceeds the need.

Thus, decisions to provide financial assistance were made in the absence of certificates of income of the applicant and his family members, or title documents for the occupied residential premises. In the acts of inspection of material and living conditions, the cost of work did not correspond to the approximate list of repair work provided for during current and major repairs, which led to an unreasonably inflated cost of work. There were cases of providing assistance to citizens who did not have the right to receive it.

In the Kolosovsky district, budget funds in the amount of 100.0 thousand rubles are intended for the arrangement of living quarters for a wheelchair user, used ineffectively, since the repair work provided for by the individual rehabilitation program was not completed, the acceptance certificate for the work performed contains inaccurate data.

Checking the correctness of the calculation of fees for social services at home revealed violations that resulted in overpayments and underpayments for services provided, and non-compliance with the procedure for handling cash. Discrepancies between the reporting data of the centers and the actual number of citizens who were provided with financial assistance were also established.

It should be noted that similar violations were revealed by inspections of the Chamber in 2011, of which institutions and the Ministry of Labor and Social Development of the Omsk Region were notified in a timely manner. The lack of positive dynamics in the results of inspections in the provision of targeted social assistance indicates the failure to take effective measures to comply with the principle of targeting and the targeted nature of spending budget funds, strengthening control over their actual use and, therefore, – insufficient financial discipline of participants in the budget process.

Issues of the effectiveness and legality of the use of regional budget funds allocated in 2010, 2011 and the first half of 2012 for the provision of social support measures for the travel of certain categories of citizens in the Omsk region were studied during an inspection by the Ministry of Labor and Social Development of the Omsk region . The total amount of funds provided in the regional budget for these purposes increased in the audited period from 625 million rubles to 693 million rubles, or by 10.9 percent.

Of the total number of regional preferential categories of citizens entitled to free travel, an average of 85 percent applied for an electronic transport card. The audit found that for certain categories of beneficiaries, the number of issued electronic transport cards exceeded 100 percent of the number of citizens entitled to receive social support for travel.

In the automated information system of the Ministry of Labor and Social Development of the Omsk Region, “Register of Electronic Transport Cards of the Omsk Region,” the category of citizen was not always correctly established. And as a result, for individual citizens there was no restriction on the number of trips in city traffic established by law.

Checking the travel registers of preferential passengers of only three carriers identified 1,135 double entries (transactions). For example, a beneficiary from the “labor veteran” category made two trips on January 23, 2012 at the same departure time (09:39:40 and 09:39:46). These facts lead to unnecessary spending of regional budget funds on reimbursement of travel expenses for privileged categories of citizens and, consequently, – their ineffective use.

Out of 373.7 thousand electronic transport cards issued by the Ministry of Labor and Social Development of the Omsk Region as of January 1, 2012, only about 1.0 thousand such cards were subjected to random checks. At the same time, the amount of violations in the use of budget funds amounted to 256.5 thousand rubles.

During the inspection, it was established that since April 1, 2010, regional legislation, by analogy with other categories of citizens from among the participants in the Great Patriotic War, has not lifted the restriction on the number of trips in city traffic for citizens belonging to the category “Military personnel, including those dismissed in reserve (retired), who served in military units, institutions, military educational institutions that were not part of the active army, during the period from June 22, 1941 to September 3, 1945 for at least six months; military personnel awarded orders or medals of the USSR for service during the specified period."

The results of the control event were brought to the attention of the Governor of the Omsk Region, and a proposal to eliminate the violations was sent to the Ministry of Labor and Social Development of the Omsk Region.

The Chamber's proposals have been taken into account, and appropriate changes have been made to the Omsk Region Government resolution dated November 25, 2009 No. 224-p “On measures of social support for travel of certain categories of citizens in the Omsk Region”. In order to identify and eliminate cases of double reading of electronic transport cards, by order of the Ministry of Labor of the Omsk Region, a permanent commission has been created, within the framework of which, on a monthly basis, violations identified during the use of electronic transport cards are reviewed and decisions are made to eliminate them. Acts on transactions declared invalid were signed with transport organizations, the debt for which was withheld from the amount of subsequent compensation.

In the Omsk region, as an additional measure of social support for certain categories of citizens, the production and repair of dentures is provided at the expense of the regional budget. In 2011, 29.5 million rubles were spent on the implementation of preferential dental prosthetics, and 5,546 people received the service.

In the reporting year, a block of control activities of the Chamber was devoted to issues of the effectiveness of the use of budget funds aimed at implementing this social support measure. Nine medical organizations were inspected within the framework of this topic.

The results of the inspections showed that the implementation of preferential dental prosthetics in the Omsk region for the period from 2008 to 2011 did not provide a sufficient social effect, since less than 25 percent of citizens entitled to benefits for dental prosthetics received free orthopedic care annually. The number of citizens who received free dental prosthetics services in 2011 decreased by 3,075 people or 64.3 percent compared to 2008. The priority for categories of beneficiaries is practically not decreasing. The waiting period for free dental prosthetics services in the queue ranges from several days to 6 years.

In most of the audited organizations, the data from the priority logs does not correspond to the data from the Priority Register, which is maintained by the budgetary healthcare institution of the Omsk region “Medical Information and Analytical Center”. Citizens who joined the queue before 2008 continue to stand in line, but their need for dental prosthetics services has not been confirmed to date. The established order is not observed; 47.2 percent of citizens who received dental prosthetics services stood in line and received the service in 2011.

When concluding contracts for reimbursement of expenses associated with the provision of social support measures, the number of citizens on the waiting list at a medical organization is not taken into account.

Orders of the Ministry of Health of the Omsk Region, regulating the procedure for selecting medical organizations involved in the provision of dental services and the procedure for placing citizens in line to receive social support measures, do not define quantitative indicators that influence the determination of the number of citizens when concluding an agreement for reimbursement of expenses for free dental prosthetics, the procedure for recording the priority of citizens and the method of inviting them to medical organizations for dental prosthetics, the possibility of removing citizens from the queue due to repeated refusal of dental prosthetics, the procedure for priority provision services for free dental prosthetics, the frequency of reconciliation by medical organizations of the priority log data with the data of the Priority Register.

Analysis of the cost of dental prosthetics services showed that over the course of a number of years, the average cost of preferential dental prosthetics for one patient is significantly lower than the average cost of dental prosthetics for the organization as a whole, and since 2009 – the lowest compared to the average cost of dental prosthetics for patients of other categories. Given the same amount of labor required to perform similar work, this does not stimulate medical organizations to increase free dental prosthetics services. At the same time, beneficiaries, along with free dental prosthetics, were provided with paid services, the cost of which in some cases significantly exceeded the cost of free dental prosthetics.

Based on the results of control activities, submissions were sent to the inspected organizations and accepted for execution. Six employees were brought to disciplinary liability for violations.

By Decree of the Government of the Omsk Region dated December 12, 2012 No. 264-p “On amendments to the Decree of the Government of the Omsk Region dated April 10, 2008 No. 48-p” the cost of social support measures for the manufacture and repair of dentures at the expense of the regional budget was increased up to 11,700 rubles or 98 percent.

In order to create conditions for the socialization of orphans, children left without parental care, as well as children under guardianship (trusteeship) who do not have assigned living quarters (hereinafter referred to as orphans), the current legislation provides for additional measures social protection of this category of citizens in the form of provision, at the expense of the regional budget, of residential premises with an area not lower than established social standards. The total amount of funds allocated for these purposes in 2011 amounted to 241,312.7 thousand rubles.

In accordance with the agreement concluded with the Ministry of Finance of the Russian Federation, the Government of the Omsk Region pledged to provide housing for at least 266 orphans in 2011. The terms of the agreement were fulfilled in full, 282 people were provided with living quarters.

As part of a parallel control event with the Accounts Chamber of the Russian Federation, in 2012 the Chamber conducted inspections of the use of funds allocated for the provision of living quarters for orphans in seven municipal districts of the Omsk region.

State powers to provide living quarters for orphans were exercised by local governments through the acquisition of comfortable residential premises in multi-apartment residential buildings based on the results of placing orders into municipal ownership with their subsequent transfer to citizens from among orphans on the basis of social tenancy agreements.

The average cost of one square meter of residential premises ranged from 9.2 thousand rubles to 24.8 thousand rubles and did not exceed that established by orders of the Ministry of Construction, Transport and Housing and Communal Services of the Omsk Region. The area of ​​the provided residential premises was not lower than the norm (33 sq. m) established by federal and regional legislation.

Local government bodies comply with the established procedure for registering orphans as those in need of residential premises and the priority order for providing housing. At the same time, in violation of the Housing Code of the Russian Federation, decisions on deregistration of orphans who have entered into social tenancy agreements were not made in accordance with the established procedure, and citizens were not notified of such decisions.

Also, in violation of the housing and civilian codes of the Russian Federation, the administration of the Bolsherachensky municipal district of the Omsk region concluded in the absence of registered rights to residential premises and in the absence of a decision of the local government on the provision of residential premises under a social employment contract.

Inspections revealed violations of the procedure for budgetary accounting of treasury property, non-compliance with the terms of municipal contracts for the purchase of residential premises in terms of the payment procedure, the lack of necessary information in the book for registering applications when registering orphans.

Based on the submissions of the Chamber, municipal districts took measures to eliminate violations in maintaining registration records of orphans and budget records of treasury property. Since January 1, 2012, state powers to provide living quarters for orphans are exercised by authorized executive authorities of the Omsk region.

One of the main goals of state policy in the Omsk region is to support effective employment of the population, improve working conditions, and develop human resources. Based on this, the Chamber continued inspections of employment centers regarding the effective and targeted use of regional budget funds allocated for the implementation of the departmental target program of additional measures to reduce tensions in the labor market of the Omsk region.

Indicator of the level of registered unemployment in Kirovsky, Oktyabrsky and The central administrative districts of the city of Omsk as of January 1, 2012 amounted to 0.5 percent of the economically active population, which is lower than the level planned by the program (not higher than 1.6 percent). The labor market tension coefficient as of January 1, 2012 was 0.4 people, 0.6 people. and 0.5 people respectively, from the number of unemployed citizens registered with employment centers, per one vacancy, which is also below the planned level (not higher than 1.7).

At the same time, inspections of the employment centers of the Kirov, Oktyabrsky and Central administrative districts of the city of Omsk revealed violations totaling 7,885.3 thousand rubles, the most typical of which were:

- non-compliance with the procedure for providing subsidies to citizens within the framework of the program for the development of small businesses and self-employment of unemployed citizens (drawing up acts of fulfillment of obligations by citizens receiving subsidies in the absence of supporting documents, inconsistency of the direction of use of the subsidy with the business plan, use for purposes not provided for by the procedure, in including third parties, discrepancy between the cost of the project and production and financial plans, violation of deadlines for transferring budget funds to citizens’ bank accounts and etc.);

- reimbursement of employers' expenses for remuneration of participants in public works in the absence of supporting documents, violation of the terms of payment of wages to employees engaged in public works;

- reimbursement of costs for organizing an internship for graduates of educational institutions of vocational education in order to gain work experience if they fail to complete the internship program, in the absence of certified copies of employment contracts concluded with graduates;

- lack of control by employment centers over employers in established cases. Thus, the Employment Center of the Oktyabrsky Administrative District of Omsk, when organizing advanced vocational training for laid-off workers, did not ensure control over the employer’s fulfillment of obligations to transfer workers to other jobs: after completing advanced vocational training, the workers remained in the same jobs. Ineffective use of funds from the regional and federal budgets amounted to 1,206.9 thousand rubles;

- unreliable reporting on the use of budget funds.

Identified violations are primarily the result of the lack of proper control over the use of budgetary funds on the part of institutions, their failure to comply with the requirements established by the regulatory legal acts of the Russian Federation and the Omsk region when carrying out their assigned functions. Ultimately, this leads to a decrease in the effectiveness of measures aimed at resolving issues in the field of employment of the population of the Omsk region.

Fulfilling the recommendations of the Chamber, the objects of control took measures to eliminate violations. The Main Directorate of the State Employment Service of the Omsk Region held a board meeting with the participation of subordinate institutions on the issue of monitoring by employment centers over the fulfillment of contractual obligations by contractors in the provision of public services, held a conference call with the directors of the centers, approved a schedule of training seminars, and expanded the program of comprehensive inspections of government institutions.

During the period of development of a results-oriented budgeting system, the issues of creating an effective system of remuneration and incentives for workers engaged in the provision of public services acquire particular importance. In light of the decrees of the President of the Russian Federation adopted in May 2012, these issues have become even more relevant.

A characteristic feature of the reporting year, when the Chamber conducted inspections of the remuneration of public sector workers, was a shift in the vector of control to assessing the effectiveness of the industry remuneration system, identifying the most vulnerable aspects that reduce the effectiveness of the “stimulating” role of wages.

Analysis of wages of employees of government institutions in the Omsk region showed the presence of growth dynamics, which is associated with the provision of statutory guarantees for wages and the adoption by the Government of the Omsk region of specific measures to increase real wages.

So, in the audited healthcare institutions, the average monthly salary for 2011 compared to 2010 increased for all categories of workers: for doctors – on average by 16.5 percent, among nursing staff – by 11.5 percent, junior medical personnel – by 14.7 percent, other personnel – by 14.8 percent, administrative and managerial personnel – by 11.5 percent.

In the verified educational institutions in the same period, wages managers increased by an average of 9.5 percent, key personnel – by 17.9 percent, workers – by 16.2 percent.

In institutions of physical culture and sports in 2011, a higher rate of salary growth was observed among directors of institutions – 134.7 percent, as well as their deputies and chief accountants – 126.4 percent. The average salary of key personnel increased by 22.6 percent, other personnel – by 9.7 percent.

In cultural institutions in 2011, the salaries of managers increased by 11.8 percent, basic personnel – by 14.1 percent.

In social policy institutions, despite the increase in average monthly wages in 2011 compared to 2010 by an average of 5.6 percent, wages remained the lowest among public sector workers. So, the average salary of the core staff of verified social service institutions located in the municipal districts of the Omsk region in 2011 amounted to 8.1 thousand rubles, in the Social Rehabilitation Center of Omsk – 11.1 thousand rubles. The average salary of heads of institutions was 29.9 thousand rubles, deputies and chief accountant – 23.1 thousand rubles.

The industry remuneration system is focused on stimulating employees to improve work efficiency and the quality of services provided. At the same time, as inspections have shown, the applied labor assessment criteria do not provide an unambiguous determination of the effectiveness and quality of work of each employee. In most institutions, indicators and criteria for employee performance are not sufficiently developed, and their application is formal. The remuneration system retained the previously used incentive payments, which had low efficiency.

For example, in healthcare institutions, the following criteria for the intensity and intensity of work are established: compliance with deadlines and high-quality documentation, clear interaction with other departments, timely informing management about problems in professional activities, additional volume, exceeding production targets, tension in work etc. without specifying specific measurable parameters. In most cases, the coefficient for the intensity and intensity of work was set for employees without taking into account their actual workload.

Incentive payments account for about 20-46 percent of the total wages (the highest percentage in healthcare). Accordingly, with the annual growth of budget funds allocated to pay wages, it is advisable to determine the optimal ratio of the guaranteed part of wages and real incentive payments. At the same time, as the analysis showed, the share of the “salary” component is gradually decreasing.

So, in the audited social service institutions, with a general increase in wages in 2011 of 6.5 percent, official salaries increased by an average of 5.0 percent, while incentive payments – by 13.9 percent. Accordingly, the share of salaries in the average wages of employees decreased from 49.6 to 48.9 percent, and the share of incentive payments – increased from 20.9 to 22.3 percent.

The share of the salary component of wages of all categories of employees of inspected physical education and sports institutions in 2011 also decreased compared to 2010 by an average of 12.2 percent, while the share of incentive payments increased by 40.0 percent.

In the audited healthcare institutions of the Omsk region, the share of salary in the wage structure amounted to 33.9 percent in 2009, in 2011 – not higher than 30.5 percent. The largest share in the remuneration of medical workers is occupied by incentive payments: in 2009 – from 25.2 to 35.3 percent, in 2011 – up to 45.7 percent.

Checks have shown that incentive payments are used to increase workers' wages and are poorly linked to the results of their work. The low level of official salaries forces heads of institutions to direct incentive payments to increase workers' wages without taking into account the intensity, intensity and quality of labor expended.

There is a significant differentiation in the remuneration of managers and employees of institutions. Thus, in healthcare institutions, the average salary of managers exceeds the average salary of doctors by up to 3.4 times, nursing staff – up to 8.1 times, junior medical personnel – up to 15.3 times. At the same time, indicators for assessing the efficiency and effectiveness of the work of heads of institutions have not been developed; the incentive part of the salary consists mainly of guaranteed bonuses – increasing coefficients (from 15 to 45 percent of the official salary), while there are no criteria justifying the specific size of these coefficients.

In social policy institutions, the ratio of the average salary of managers and key personnel – mostly 2.7 - 3.9 times. In addition, the amount of incentive payments for heads of institutions, their deputies and chief accountants is significantly higher (up to 338 percent of the official salary) than for core personnel (up to 66 percent). As in healthcare institutions, payments to the heads of social policy institutions are established for the quality of work performed in the form of increasing coefficients to official salaries, while the criteria for assessing the performance of institutions and their managers, as well as the quality of the work they perform, are not defined.

The average salary of heads of verified physical education and sports institutions is 1.6 – 4.0 times higher than the salary of the main personnel and 2.8 – 6.4 times – other employees. It should be noted that when establishing the ratio of the director's official salary to the average salary of the main staff in these institutions, the aggregate assessment of the volumetric indicators of all elements included in the institution was taken into account, in points according to the order of the Ministry of Youth Affairs, Physical Culture and Sports of the Omsk Region. The establishment of incentive payments to employees of institutions for high achievements in work is carried out depending on the results of participation in competitions, which allows for the most objective assessment of labor productivity.

In the tested educational institutions, the differentiation in remuneration for managers and key personnel is not so high (1.5 – 2.3 times).

It should be noted that despite the high level of remuneration for managers, institutions continue to have employees whose wages do not exceed the established minimum wage. Thus, in healthcare institutions, the share of workers who received additional payment up to the minimum wage in 2011 amounted to 44.0 percent of the actual occupied jobs. This category of workers is not at all interested in the results of their labor, since the amount of payment is guaranteed by labor legislation, depends only on the amount of time worked and is not linked to the results of labor.

Checking compliance with legislation when spending budget funds on wages noted violations of local regulations regulating the remuneration of employees of institutions, exceeding the established working hours when working on a part-time basis, illegal payment of bonuses, bonuses for high production indicators when they were not met and if there is a disciplinary sanction.

In violation of the Labor Code of the Russian Federation, healthcare institutions unreasonably established compensation payments to employees whose workplaces, based on the results of certification of working conditions, were not recognized as harmful and dangerous. In educational institutions, on the contrary, in the presence of harmful working conditions, confirmed by the results of workplace certification, workers were not paid compensation payments provided for by the wage regulations. There were facts of non-compliance with the minimum wage established by federal legislation and violations in the execution of employment contracts.

Thus, the practice of applying the sectoral wage system has shown that it was not possible to fully solve the problem of stimulating workers taking into account the results of their work. The wage system in government institutions of the Omsk region has a number of shortcomings, the main one of which is that the wages of workers are not linked to the final results of their work. It is necessary to continue work aimed at improving the system of remuneration and incentives, as well as making the performance indicators of each structural unit of the institution more understandable to employees, which must correspond to the goals and objectives established for them.

As part of the assessment of the effectiveness, efficiency and targeted nature of the use of regional budget funds allocated for the execution of state powers of the executive authorities of the Omsk region, in 2012, the Chamber conducted inspections of the Main Organizational and Personnel Directorate of the Omsk Region and the Commissioner of the Omsk Region for Rights person, and an inspection of the Election Commission of the Omsk Region has begun, moving to 2013

The verified executive authorities of the Omsk region carried out their assigned functions within the framework of departmental and long-term target programs. During the audits, an analysis was carried out of the achieved values ​​of the target indicators of the programs and the validity of the expenses incurred for the execution of government powers.

The position of the Commissioner for Human Rights of the Omsk Region was created in order to protect the rights and freedoms of man and citizen. In 2011, the Omsk Region Commissioner for Human Rights received 2,395 appeals, which were considered by the Commissioner’s office and in representative offices (public receptions) in municipal districts of the Omsk region.

The Main Organizational and Personnel Directorate of the Omsk Region, in accordance with the State Plan for the Training of Managerial Personnel for Organizations of the National Economy of the Russian Federation in the Omsk Region, organized training for 107 people in 2011, in 2012 – 116 people, of which 27 percent are specialists from budgetary institutions.

on the basis of state contracts with institutions of higher professional education for the provision of services for the training of specialists with higher professional education on the terms of targeted contract training in 2011, 141 people were trained in the areas of training: veterinary medicine, medical business and pediatrics, organization of work with youth, Social work, pedagogy, industrial and civil construction, finance and credit and others. Since 2012, the training program includes a new direction “Primary education”.

in the framework of the departmental target program “Development of the municipal service in the Omsk region for 2011 ndash; 2015 ”in 2011, 508 municipal employees from 32 municipal regions of the Omsk region on the management of municipal orders, transfer of municipal institutions into the status of autonomous and state -owned, the implementation of electronic services and electronic document management and others were trained.

violations in the use of funds not established.

In 2012, the work of the Chamber to control the effective and efficient use of budget funds allocated for the implementation of long -term target programs of the Omsk region. In total, 57 control measures or 38.5 percent of the total number were carried out on this topic.

In order to create conditions for maintaining health, developing personality and self -realization of youth, a decree of the Omsk Region Government approved the long -term target program of the Omsk Region "New generation (2009 ndash; 2013)." The coordinator of the program is the Ministry of Youth, Physical Culture and Sports of the Omsk Region.

During the control event, the financial support of nine events of the program was analyzed, the executor of which is the ministry, the validity of the expenses and the degree of achievement of the planned results that are determined using target indicators.

It was established that the reached values ​​of target indicators for the period 2009 ndash; 2011 developed at the level of planned values ​​for the corresponding year or exceeded the values ​​predicted by 2013 at the end of the program.

The number of students employed in the framework of the activities of student labor detachments from the total number of students in 2009 amounted to 1.8 percent, by 2012 increased to 2.4 percent, which is 100.0 ndash; 120.0 percent to the plan. An increase in the number of employed students is observed annually compared to the previous year. So, in 2012, the number of employed students increased by 500 people (14.2 percent).

The number of winners of regional, all -Russian and international competitions, festivals, competitions, scientific and practical conferences, ralles for 2009 amounted to 2816 people, for 2010 - 3031 people, for 2011 - 3218 people, which also exceeded the scheduled planned ones meanings. By 2013, the number of winners increased compared to 2008 by 1818 people under the plan of 1681 people.

The indicator of the work of commissions for minors and the protection of their rights was a decrease in the share of minors in a socially dangerous position from the total children's population of the Omsk region from 2.0 percent in 2009 to 0.9 percent as of January 1, 2012 years, which corresponds to the ultimate goal of the program.

Issues energy efficiency of the economy and energy conservation taking into account their socio-economic and social significance, are priority in the control and expert and analytical activities of the chamber. Based on this in 2012, a set of control measures was carried out to study the effectiveness of the use of the regional budget funds aimed in 2011 for the implementation of the long -term target program of the Omsk Region “Energy Saving and increasing energy efficiency in the Omsk region for 2010 ndash; 2020 ”(hereinafter referred to as ndash; program).

The relevance of the topic is primarily due to a high volume of energy consumption in the region, which is associated both with the natural-climatic conditions and the structure of the gross regional product, in which the share of energy-intensive industrial production is about 40 percent.

Objects of control became four executive bodies of the Omsk Region, one territorial body, 14 state institutions of the Omsk region, OMSKOLVOVODRONOL OJSC and the administration of the Russian-Polyansky municipal district of the Omsk region.

Based on the results of the analysis of targeted indicators and measures of the Chamber, it was noted that the list of measures provided for by the program of measures does not contain all measures in the field of energy conservation and increase the energy efficiency to be included in the program in accordance with the Federal Law of November 23, 2009 No. 261-FL “On About energy conservation and on increasing energy efficiency and on amendments to certain legislative acts of the Russian Federation ”(for example, the identification of Imarome objects of real estate used to transfer energy resources and the organization of management of these objects, etc.). Duplication of program events in other current target programs is allowed. It also does not have the expected results from the implementation of measures in natural and cost terms.

Despite the fact that the main source of the implementation of software measures is extrabudgetary tools ndash; 82.1 percent, and it is they who largely affect the achievement of the final results of the program, the list of organizations, which are supposed to attract, is not specified in the program passport, which indicates the absence of clear actions to organize the program management.

In measures for mandatory energy surveys in violation of the above Federal Law, state unitary enterprises of the Omsk Region and economic companies are not involved, more than 50 percent of the shares (shares) of which are owned by the Omsk region. The orientation of the program on budget financing, lack of education of internal capabilities and reserves entails a decrease in the quality and efficiency of the program, does not provide an integrated approach that allows the energy conservation process all spheres of the economy and implement a single scientific and technical policy of energy conservation.

The total amount of the regional budget funds provided for financing the program in 2011 amounted to 99,376.8 thousand rubles, and cash expenses were made in the amount of 71,777.4 thousand rubles. Given that the program, in violation of the procedure for the formation of long -term target programs approved by the Omsk Region, actually does not contain the justification of resource support, as well as the terms and sources of financing, it was not possible to analyze and evaluate the financial support of the program.

Analysis of the completeness of the implementation of software measures, compliance with the terms of their implementation showed the following.

1) Particular attention in 2011 was paid to the obligatory energy surveys of objects owned by the Omsk region, since according to federal legislation, the first energy examination must be carried out by December 31, 2012. According to the results of 2011, the share of budgetary institutions, in respect of which a mandatory energy survey was conducted, amounted to 51.0 percent. Energy -Audit was carried out in 221 institutions of 433 state institutions of the Omsk region and in relation to buildings occupied by 15 executive bodies of the Omsk region out of 21 bodies that fall under the requirement of legislation.

2) measures to reduce energy costs for the maintenance of objects owned by the Omsk region, included the modernization of heat units with the installation of new energy -saving equipment, an increase in thermal protection of buildings, and the installation of energy -saving lamps. Window blocks were replaced with 74 objects of the budget sphere, the roof and enclosing structures in five institutions are insulated; Economical lighting sources in four institutions are installed.

3) In order to increase energy efficiency, the Omskoblvodobron OJSC was invested in the authorized capital of the Omsk Region, and the metering of energy and water consumption and water in the state housing of the Omsk region was acquired and installed, which establishes 11 common house devices accounting for energy consumption. The pilot project "Energy Efficient House" was implemented. The construction of 19 energy-efficient low-rise houses has begun, and modern engineering systems were installed in the built apartment building in the Russian-Polyansky municipal district of the Omsk region.

4) In order to create and ensure the functioning of the information system on energy saving issues in the Omsk region, specialized equipment and software products were purchased. Information campaign for promoting and popularizing the ideas of energy conservation is carried out.

Analysis of the effectiveness of the program based on targeted indicators showed that out of 45 indicators in 2011, 42 were performed by 100 percent or more. The value of the main target indicator of the program ndash; The energy intensity of the gross regional product for 2011 amounted to 46.23 kg of U.T./thousand. rubles and reduced by 4.6 percent to the level of 2010. Compared to the plan for this indicator, an additional decrease is provided by 2.4 percent.

The planned target indicators stipulated by the program remained unfulfilled: the number of energy service agreements (contracts) concluded by state customers, the specific expenses of the regional budget for the provision of social support to citizens for the payment of housing and utilities for 1 person, the dynamics of the number of highly economical for the use of motor fuel vehicles related to public transport. The state institutions of the Omsk region stipulated by law, the annual decrease in the volume of consumption of fuel and energy resources by at least 3.0 percent reached only by natural gas, water (feeding) and thermal energy. A decrease in coal, fuel oil, diesel fuel and electricity has not been achieved.

Verification of the use of the regional budget funds established the facts of their ineffective use. Thus, the official healthcare institution of the Omsk Region “Clinical TB Dispensary” as part of the implementation of the event on the introduction of metering and automatic regulation of thermal energy paid work that is not related to the subject of the contract and not contributing to the reduction of energy costs for the maintenance of the building, as well as the repair work and work for insulation of previously not heated room. The amount of ineffectively spent funds amounted to 210.8 thousand rubles. The same institution admitted the misuse of funds in the amount of 11.3 thousand rubles, expressed in the payment of unidentified equipment, which were returned to the contracting organization to the regional budget.

In the budgetary health care institution of the Omsk Region "Clinical Psychiatric Hospital named after N.N. Solodnikova ”established facts of ineffective use of budget funds in the amount of 8.0 thousand rubles and unconfirmed expenses in the amount of 77.7 thousand rubles, of which 32.2 thousand rubles are transferred to the regional budget during the audit. Two residential buildings were connected to the heat unit and metering metering of thermal energy, while the procedure for reimbursing the institution for payment of thermal energy allocated to these residential buildings is not determined.

The facts of ineffective use of budget funds allocated for the implementation of the program are established in the Department of the Ministry of Labor and Social Development of the Omsk Region in the city of Omsk (85.0 thousand rubles) and the official institution of the Omsk Region "Center for Monitoring of Property

Housing and communal complex ”(496.3 thousand rubles). In addition, by this institution, budgetary funds in the amount of 303.9 thousand rubles were aimed at paying for expenses for the installation of heat points with heat metering units on apartment buildings to pay other owners of the premises, which entailed non -personal use of budget funds.

The audit of the Ministry of Education of the Omsk Region established that at the end of 2011, the remainder of undeveloped funds developed in the amount of 894.3 thousand rubles. One of the reasons for the incomplete use of budget allocations was a violation of the deadlines for work on the energy survey of educational institutions.

The Ministry of Property Relations of the Omsk Region Investing in the authorized capital of Omskoblvodonovod OJSC in order to introduce energy-saving technologies in the housing and communal complex, including through automation and optimization of the technological modes of water treatment and water intake structures in group water supply in the amount of 5 100.0 thousand rubles were carried out only in December 2011. At the same time, amendments to the law on the regional budget, providing for these budget investments, were made on July 1, 2011, the costs were provided for by the cash plan for August 2011.

In 2011, the company carried out work on the overhaul of technological equipment of the pumping station of the working village of Moskalenka in the amount of 3,311.0 thousand rubles, of which the programs of the program cost the cost of replacing the old pumping equipment with a new energy -efficient amount of 840.8 thousand. rubles These works were carried out at the expense of the Omskoblvodonovod OJSC of OJSC if there are payables for taxes, fees and mandatory payments to extra -budgetary funds, which led to the accrual of a penalty in the amount of 619.0 thousand rubles.

Later, financing and distraction of own working capital did not lead to the achievement of the principle of the effectiveness of the use of the regional budget funds allocated in 2011 for the implementation of the programs of the program.

the state institution of the Omsk region “The Center for Accounting and the maintenance of the Omsk Region” during an energy survey of six administrative buildings located in operational administration and in the Omsk region, the completion of the work provided for by the state contract was not ensured. As a result, there was no one object in the energy survey compiled following an energy survey. The overpayment of funds in the amount of 35.4 thousand rubles was returned to the regional budget.

The administration of the Russian-Polyansky municipal district of the Omsk region is unlawfully provided with a subsidy of the contracting organization for reimbursing the cost of installing an automatic control unit of the heating system for the amount of P; 1 545 , 0 thousand rubles, which according to The Town Planning Code of the Russian Federation should be taken into account in the cost of building a residential building. As a result of overstating the cost of work performed during the activities of the apartment building as part of the implementation of the Energy Efficient House pilot project, the district administration unreasonably paid for the contracting organization 762.1 thousand rubles.

A comparative analysis of the design and actual consumption of resources in an energy -efficient house for three months (from January to March 2012) showed that thermal energy consumption was reduced more than doubled, cold water ndash; for 33 percent, hot water ndash; 69 percent.

According to the results of control measures, the identified violations were reflected in the submissions and sent to the relevant organizations. The materials of the audit of the administration of the Russian-Polyansky municipal district of the Omsk region and the state institution of the Omsk region “Center for Monitoring Property of the Housing and Communal Complex” were sent to the prosecutor's office of the Omsk region. The consolidated report on the results of the analysis of the effectiveness of the program and the legality of the use of budget funds is submitted to the Committee of the Legislative Assembly of the Omsk Region on Economic Policy and Investments, which is considered and accepted for note.

In addition to the funds for energy -saving measures, in 2011, budget investments were allocated from the regional budget to the Omskoblvodovodnye Joint -Stock Company as part of the long -term target program of the Omsk region “Pure water (2010 ndash; 2015)” for reconstruction water networks and the construction of tanks, water treatment stations in sum 16 605.0 thousand rubles.

In accordance with the Omsk Region Government Plan for the Social and Economic Development of the Omsk Region, for 2011, within the framework of the long-term target program, it was planned to reconstruct the main water supply water pipelines with. Aleksandrovka, p. Borisovskoye, village of Novosergeevka Ndash; R.P. Полтавка Таврического группового водопровода и с. Троицкое – With. Орловка Любино-Исилькульского группового водопровода. Аналогичные мероприятия были предусмотрены и планом работ ОАО «Омскоблводопровод» на 2011 год.

Контрольно-счетной палатой установлено, что из перечисленных объектов в 2011 году программные мероприятия выполнены лишь на одном – проведена реконструкцию водовода от ВК 50 до водомерной камеры села Александровка на сумму 7 613,2 тыс. рублей. На остальных объектах проведен капитальный ремонт на сумму 8 991,8 тыс. рублей в рамках уставной деятельности общества для устранения многочисленных порывов. Данные работы не могут быть признаны произведенными в рамках долгосрочной целевой программы «Чистая вода (2010 – 2015 годы)», поскольку не осуществлена реконструкция водопроводов.

Работы выполнялись обществом за счет собственных оборотных средств. Средства областного бюджета от Министерства имущественных отношений Омской области поступили на расчетный счет общества 26 декабря 2011 года, в то время как законом об областном бюджете бюджетные ассигнования на предоставление бюджетных инвестиций ОАО «Омскоблводопровод» были предусмотрены уже в апреле 2011 года в сумме 8 991,8 тыс. рублей, а в октябре 2011 года увеличены до 16 605,0 тыс. рублей.

Таким образом, несвоевременное финансирование привело к недостижению в 2011 году максимального эффекта от вложения бюджетных средств.

Отчет о результатах проверки рассмотрен на комитете Законодательного Собрания Омской области по аграрной политике, природным ресурсам и экологии.

Большинство проверок в части контроля бюджетных расходов на государственную поддержку агропромышленного комплекса и охрану окружающей среды охватывают исполнение мероприятий, проводимых в рамках долгосрочных целевых программ Омской области «Развитие сельского хозяйства и регулирование рынков сельскохозяйственной продукции, сырья и продовольствия Омской области» на 2008 – 2012 годы и «Об охране окружающей среды в Омской области (2010 – 2015 годы)».

Использование средств областного бюджета на реализацию долгосрочных целевых программ выборочно проверено по 11 программным мероприятиям в ходе 12 тематических проверок. Кроме того, в рамках комплексных проверок муниципальных образований Омской области проверено девять организаций по вопросам целевого и эффективного использования межбюджетных трансфертов, полученных из областного бюджета на поддержку сельского хозяйства и охрану окружающей среды.

Проверки показали, что в Омской области немало делается для успешной реализации приоритетного национального проекта «Развитие агропромышленного комплекса». Этому в значительной степени способствуют бюджетные средства, выделяемые на развитие АПК. За 2012 год на реализацию мероприятий вышеуказанных долгосрочных целевых программ Омской области из областного бюджета выделено 2 559 504,4 тыс. рублей, что на 11,6 процента больше уровня 2011 года.

Вместе с тем органы местного самоуправления и хозяйствующие субъекты не добились полной реализации задач, поставленных приоритетным национальным проектом, допускают недостатки и упущения в работе по развитию АПК и использованию бюджетных средств, выделяемых на эти цели. По результатам контрольных мероприятий Палатой выявлено нарушений в использовании бюджетных средств на общую сумму 3 898,0 тыс. рублей.

Так, анализ результативности программного мероприятия по обеспечению жильем молодых семей и молодых специалистов, работающих в сельскохозяйственных организациях области, за 2011 год показал, что в указанный период социальные выплаты из областного и федерального бюджетов на строительство жилья получили 63 молодых специалиста и члена молодой семьи на общую сумму 34 827,0 тыс. рублей. Для строительства жилья привлечено средств граждан в размере 112 131,6 тыс. рублей. Размер выплат составил от 360 тыс. рублей до 1 млн. рублей или в среднем 57,6 процента от стоимости жилья.

В 2011 году получателями социальных выплат приобретен один дом по договору купли - продажи и построено 90 жилых домов общей жилой площадью 8637 кв.м.

Проверкой соблюдения органами местного самоуправления порядка формирования списков молодых специалистов и молодых семей, имеющих право на улучшение жилищных условий, установлен факт неправомерного включения Администрацией Колосовского муниципального района Омской области гражданина в указанный список, что повлекло нецелевое использование бюджетных средств в сумме 350,0 тыс. рублей.

В Любинском муниципальном районе Омской области подрядной организацией не выполнены обязательства по строительству жилого дома для молодого специалиста сельскохозяйственной организации. Сумма неэффективного использования средств областного бюджета составила 148,0 тыс. рублей.

Министерством сельского хозяйства и продовольствия Омской области во исполнение представления Контрольно-счетной палаты направлено письмо получателю социальных выплат о возврате полученных средств, с подрядной организацией заключено дополнительное соглашение о завершении строительства в 2012 году жилого дома молодому специалисту. Материалы контрольного мероприятия остаются на контроле Палаты до полного устранения нарушений.

Проверкой сельскохозяйственных организаций и индивидуальных предпринимателей, получивших поддержку из областного бюджета на возмещение затрат на приобретение минеральных удобрений, установлено, что полученные субсидии в объеме 11 757,9 тыс. рублей использованы по целевому назначению. Основную долю (90 процентов) в общем объеме получателей субсидий занимают сельскохозяйственные товаропроизводители южной лесостепной и степной зоны Омской области.

Общая площадь посевных площадей, на которую внесены минеральные удобрения, составила 173,5 тыс. га. В проверенных организациях в 2011 году увеличился валовый сбор зерна, более чем на 25 процентов выросла урожайность.

Процент возмещения затрат, произведенных сельскохозяйственными товаропроизводителями на приобретение минеральных удобрений, за счет средств областного бюджета составил от 5,5 до 7,0 процентов. Значение целевого индикатора долгосрочной целевой программы на 2011 год по объему внесения минеральных удобрений установлено в объеме 10,3 тыс. тонн действующего вещества и выполнено на 85,0 процентов.

An analysis of the legality and effectiveness of the use of subsidies provided from the regional budget for the construction and reconstruction of village water pipelines and sewerage systems in the Znamensky, Krutinsky, Sherbakulsky and Maryanovsky municipal districts of the Omsk region showed that local governments built more than 10 km of water pipelines with the installation of water dispensers , fire hydrants and installation of water tanks. In addition, six water intake wells and a pumping station were built. Residents of populated areas are uninterruptedly provided with drinking water and water for watering pets; it is possible to use water in fire protection purposes.

When using subsidies, local governments do not ensure compliance with budget and urban planning legislation. Planning of budget investments was carried out without indicating construction projects as part of the departmental structure of local budget expenditures. In the absence of proper control, contracting organizations violated the deadlines for completing work stipulated by the terms of municipal contracts, the work was carried out without the appropriate permit, and the as-built documentation for construction projects was not presented to customers in full. In rural settlements of Znamensky and Krutinsky districts, in violation of the terms of provision of subsidies from the regional budget, there was no design documentation.

An inspection of actually completed work revealed an overestimation of the cost of paid work in all inspected districts by a total amount of 396.9 thousand rubles, of which, as of the beginning of 2013, contractors returned 131.3 thousand rubles to the regional budget. The administration of the Maryanovsky municipal district unreasonably paid 25.0 thousand rubles for design work, which were also returned to the regional budget.

During comprehensive inspections of the Kormilovsky, Maryanovsky and Poltava municipal districts of the Omsk region, issues of the effectiveness of budget funds allocated for the provision of subsidies to citizens running private farms for milk production, legal entities and individual entrepreneurs for collection, storage, primary processing and transportation of milk for industrial processing, organizations of the agro-industrial complex for professional retraining and advanced training of personnel, improvement of pastures for grazing of farm animals for citizens running personal subsidiary plots, as well as for budget investments in municipal property.

Rural settlements paid subsidies to personal subsidiary plots and milk producers in the amount of 2,503.6 thousand rubles in the absence of regulatory legal acts regulating the provision of subsidies from the budget. The local government bodies of the Kormilovsky and Maryanovsky municipal districts of the Omsk region unlawfully provided subsidies for personnel retraining in the amount of 56.1 thousand rubles. These funds were returned to the regional budget during inspections.

Subsidies from the regional budget provided to the Voroshilovsky rural settlement of the Poltava municipal district of the Omsk region for the construction of street gas distribution networks in the amount of 10,398.0 thousand rubles were used for their intended purpose. More than 28 km of gas pipeline were put into operation, 242 apartments in four rural settlements, as well as social facilities, were connected to the “blue fuel”. Residential heating costs have significantly decreased compared to stove heating.

At the same time, when using budget funds, the settlement administration improperly paid the contractor for uncompleted work in the amount of 199.0 thousand rubles. In violation of the norms of the Budget Code of the Russian Federation, municipal contracts in the amount of 12,210.8 thousand rubles were concluded in 2011 in the absence of limits on budgetary obligations.

Facts of mismanagement were revealed during an audit of the use of subsidies for the construction of a paramedic station – obstetric center in the village of Chernomorka, Poltava municipal district. The Chamber found that medical equipment in the amount of 315.7 thousand rubles, intended for completing the built first aid station and paid for by the contractor in 2011, is actually missing.

As part of the implementation of the program in 2011, the Kormilovsky and Maryanovsky municipal districts were allocated 932.8 thousand rubles from the regional budget to carry out work on the removal and disposal of ownerless plant protection products located in the districts. An audit of the use of these means did not establish any violations. 51 tons of pesticides were transported to the landfill.

An analysis of the effectiveness of the use of public funds aimed at solving a set of tasks for the formation of a network of highways in the Omsk region, ensuring transport accessibility at a level that guarantees the economic integrity and social stability of the Omsk region, was carried out during monitoring the implementation of the long-term target program of the Omsk region " Modernization and development of highways in the Omsk region (2010 - 2025)."

As part of the control event, the Chamber conducted inspections in six municipalities of the Omsk region and the Ministry of Construction and Housing and Communal Services of the Omsk Region (hereinafter referred to as the Ministry of Construction of the Omsk Region). The total amount of violations in the use of budget funds identified during inspections amounted to 4,320.5 thousand rubles.

In violation of its own orders, the Ministry of Construction of the Omsk Region admitted and recognized as having passed the selection three municipalities of the Omsk Region (Omsk, Luzinskoye and Rozovskoye rural settlements of the Omsk municipal district of the Omsk Region), which did not submit documents confirming compliance with the conditions for the provision of subsidies in terms of the presence of municipal long-term target programs similar to the long-term target program of the Omsk region.

As inspections have shown, the timing of the actual implementation of highway repair work by municipalities does not correspond to the timing reflected in the acceptance certificates for the work performed: the work was carried out before the bidding and the conclusion of municipal contracts. In addition to the violation of financial discipline on the part of municipalities, this was facilitated by the later selection of municipalities by the Ministry of Construction of the Omsk Region in order to provide subsidies for the repair of highways. The resolution of the Omsk Region Government on the distribution of subsidies to local budgets was adopted only on October 26, 2011.

In all the audited municipalities of the Omsk region, in violation of legal requirements, there were no municipal legal acts establishing the procedure for repairing highways, as well as standards for financial costs for their repair and maintenance. In the Azov German national municipal district of the Omsk region there was no calculation of the effectiveness of the investment project, in the Gorky municipal district of the Omsk region – design documentation for road repairs. The Kormilovsky urban settlement and the Rozovsky rural settlement of the Omsk municipal district, represented by local administrations, accepted expenditure obligations for road repairs unlawfully due to the lack of municipal ownership of these roads.

The facts of concluding municipal contracts in the absence of the required volume of limits on budget obligations, planning budget allocations in budget decisions in volumes exceeding the amount of expenditure obligations provided for by the relevant municipal programs, as well as violations of the Federal Law of July 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" regarding illegal changes in the terms of the municipal contract.

Budget funds allocated for the implementation of program activities were not always aimed at achieving their goals. The Chamber established facts of misuse of regional budget funds totaling 1,576.5 thousand rubles. Thus, in the Luzinsky rural settlement, budget funds allocated for road repairs were used to repair courtyard areas and entrances. The Rozovsky rural settlement, instead of repairing the road, carried out work on territory not owned by the settlement, intended for the construction of a church. The as-built documentation and work completion certificates contain inaccurate information. Kalachinsky urban settlement allocated funds from the regional budget to pay for pothole repairs of asphalt concrete pavement on a street not specified in the regulatory act.

The volume and cost of work performed to repair roads in the Kalachinsky, Kormilovsky urban settlements and Rozovsky rural settlement are unreasonably inflated by a total of 502.6 thousand rubles.

An inspection of the Ministry of Construction and Housing and Communal Sector of the Omsk Region on the issue of providing subsidies for reimbursement of costs associated with the maintenance of ferry crossings on public roads of regional and intermunicipal importance, related to the property of the Omsk Region, established that the provision of subsidies was unlawfully carried out for account of funds allocated for road facilities, since documents confirming the attribution of ferry crossings to the property of specific regional roads cannot be verified presented.

In violation of the requirements of the procedure for providing the specified subsidies in 2011, in the absence of calculation of economically justified costs associated with transportation on ferry crossings, the State Enterprise “Cherlakskoye DRSU” was admitted to the selection and recognized as having passed the selection. The calculation of the subsidy to this organization was carried out without taking into account the costs of maintaining the ferry crossing and income received from the transportation of passengers and cargo.

The Ministry compensated the costs of carriers in the amount of 811.0 thousand rubles, the validity of which was attributed to the costs associated with the maintenance of ferry crossings and the implementation of major repairs of ships is not documented. It was also established that subsidies in the amount of 585.9 thousand rubles, aimed at compensating excess costs for remuneration of an additional number of employees, compensation for the use of personal transport for business purposes, etc., were used ineffectively.

Due to insufficient control on the part of the ministry over compliance with the conditions for providing subsidies, carriers systematically violated the deadlines for submitting reports; reports were compiled without taking into account actual costs, which did not prevent the transfer of subsidies to violators.

Based on the results of inspections, the Chamber sent proposals to eliminate violations to the inspected organizations. The materials were transferred to the prosecutor's office of the Omsk region. The Ministry of Construction of the Omsk Region, Azov District, Gorky, Kalachinsky and Kormilovsky urban settlements have eliminated the violations in full and taken measures to prevent them from occurring in the future. 114.8 thousand rubles were restored to the regional budget, 8 people were brought to disciplinary liability for violations. In relation to the Luzinsky and Rozovsky rural settlements of the Omsk municipal region, which used subsidies in the amount of 1,550.0 thousand rubles for other purposes, the Ministry of Construction of the Omsk Region is working to restore funds to the regional budget.

To finance the activities of subprograms to provide housing for young families, resettle citizens from emergency housing stock, carry out major repairs, reconstruction and modernization of residential buildings, develop the housing and communal services complex of the long-term target program of the Omsk region “Development of housing construction in the territory of the Omsk region ( 2011 – 2015)" in 2011 841 were sent 817.1 thousand rubles.

Financing was carried out by providing subsidies to local budgets with the involvement of funds from the federal budget and funds from the state corporation Fund for Assistance to Reform of Housing and Communal Services.

The results of control measures carried out by the Ministry of Construction and Housing and Communal Services of the Omsk Region and eight municipalities of the Omsk Region made it possible to assess the effectiveness of measures taken in the Omsk Region to improve the living conditions of citizens, the efficiency of using budget funds, and compliance with the conditions for the provision of subsidies.

Participants in the subprogram “Providing housing for young families” in 2011, 34 municipalities of the Omsk region were recognized as having submitted applications for subsidies, social payments were provided to 216 young families of the Omsk region.

In violation of the Federal Law of October 6, 2003 No. 131-FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation,” the Znamensky Municipal District of the Omsk Region accepted expenditure obligations to provide housing for young families unlawfully, in the absence of agreements with local government bodies of settlements on transfer of appropriate powers.

An inspection of municipalities revealed numerous violations of the Rules for the provision of social payments to young families for the purchase (construction) of housing and their use, established by the federal target program “Housing” for 2011 – 2015, as well as other regulatory legal acts of the Russian Federation and the Omsk region:

- in all checked municipalities there are no decisions of local governments on recognition or refusal to recognize young families as participants in the subprogram and on recognition (non-recognition) of young families as having income to pay the estimated (average) cost of housing in part exceeding the amount of social benefits ;

- the inclusion of young families in the lists of participants in the subprogram was carried out in the absence of a complete package of documents; the presence of their own income by young families was partially confirmed. In the Poltava region, the status of young families, recognized in 2003 – In 2007, low-income people who were registered as needy in residential premises of the municipal housing stock were not confirmed in the period from 2007 to 2011; information about registered citizens was not verified;

- in order to confirm their own income, young families submitted, and district administrations accepted, documents not required by law;

- in violation of the rules for the provision of social benefits, despite the lack of necessary documents, young families were unlawfully issued certificates and provided social benefits totaling 8,296.6 thousand rubles, including: in the Znamensky district – 1,909.2 thousand rubles (3 families), Kormilovsky – 712.1 thousand rubles (1 family), Maryanovsky – 1,589.3 thousand rubles (3 families), Poltava – 4,086.0 thousand rubles (8 families);

- transfer of funds from local budgets to the bank accounts of certificate holders in all inspected areas was made in the absence of requests from banks for the transfer of budget funds. Local government bodies do not have information from banks about the transfer of funds from the bank accounts of certificate holders to pay for purchased residential premises.

In the Znamensky district, a residential property purchased by a young family was registered as the property of one family member, whereas it should have been registered as the common property of all family members indicated in the certificate. In the Poltava region, 7 young families who received social payments for the purchase of housing in 2011 were not removed from the register of those in need of improved housing conditions.

23 municipalities of the Omsk region took part in the implementation of the overhaul of apartment buildings in 2011, 113 apartment buildings with a total area of ​​196,005.0 square meters were repaired. m. Compared to 2010, the total area of ​​renovated apartment buildings has increased by more than 3 times. Housing conditions were improved for 7,047 people (in 2010 – 2,507 people).

However, as inspections showed, the use of funds was carried out in violation of current federal and regional legislation.

The Ministry of Construction of the Omsk Region, when implementing the subprogram “Resettlement of citizens from emergency housing stock, carrying out major repairs, reconstruction and modernization of residential buildings”, the composition and deadlines for submitting applications from municipalities of the Omsk Region to participate in the selection for subsidies in 2011 were not approved, the selection municipalities were not carried out to provide subsidies on general conditions.

In the city of Omsk, in violation of the conditions for the provision of subsidies, a municipal long -term target program has not been adopted, which provides for the implementation of measures for the overhaul of apartment buildings. The assessment of appeals about the inclusion of apartment buildings in the targeted -repairs targeted program was carried out in violation of the requirements approved municipal legal act.

In all proven municipalities, facts of overstating the volume and cost of work on capital repair of apartment buildings were revealed: in the city of Omsk Ndash; in the amount of 200.8 thousand rubles, Kalachinsky city settlement ndash; 181.0 thousand rubles, Kormilovsky city settlement ndash; 86.1 thousand rubles, Poltava city settlement ndash; 14.2 thousand rubles, which indicates the improper implementation of the functions of the official institution of the Omsk region “Omskoblstrozakazchik”, which is an authorized organization for the implementation of technical supervision of the overhaul of houses.

checks also established:

- misuse of funds in the amount of 21.8 thousand rubles (Kormilovo city settlement);

- payment of work not provided for by the list of types of work that can be carried out as part of the major repairs program for apartment buildings;

- illegal payment for the payment of VAT in the amount of 340.3 thousand rubles of a contracting organization that is not a payer of this tax (Poltava city settlement);

- ineffective use of funds in the amount of 60.7 thousand rubles, spent on payment of similar works performed in previous years (Kalachinsky city settlement);

- attracting a partnership of homeowners in the Kalachinsky city settlement of a contracting organization to carry out work on the overhaul of an apartment building without an open competition;

- Non-presentation of requirements for the recovery of a penalty against contracting organizations that violated the deadlines for the overhaul of apartment buildings (Omsk city, Kormilovskoye city Settlement). ; nbsp ; nbs SP;

In the Kalachinsky city settlement, budgets and the Fund for Assistance to Reform Housing and Communal Services in the amount of 661.8 thousand rubles illegally used to pay the expenses to the owners of non-residential premises located in apartment buildings, while these funds could be aimed at reducing the share of citizens' expenses ndash; owners of residential premises or for the overhaul of other apartment buildings.

on the resettlement of citizens from the emergency housing fund from the regional budget in 2011, subsidies of 19 municipalities of the Omsk region were provided, the total area of ​​the emergency housing fund to be resettled, amounted to 18.9 thousand square meters. m, which is 10.0 percent of the total area of ​​the emergency housing fund (according to statistics at the end of 2010).

The total amount of funding for measures to resettle citizens from emergency housing stock from all sources amounted to 530,023.3 thousand rubles.

The most common violations identified during inspections by the Chamber of Control and Accounts were violations related to the procedure for recognizing apartment buildings as unsafe and subject to demolition or reconstruction. Thus, the Kalachinsky urban settlement, in the absence of title documents, and therefore unlawfully included in the municipal program for the resettlement of citizens from emergency housing stock of apartments with a total area of ​​195.8 square meters. m; the amount allocated for relocation from these apartments amounted to 5,384.4 thousand rubles. In the same settlement, as well as in the Znamensky municipal district, the inspection did not submit statements from the owners and tenants of residential premises, as well as from the body authorized to carry out state control and supervision, to consider the issue of suitability (unsuitability) of premises for living and recognition of apartment buildings as unsafe.

In the Znamensky municipal district, the deadlines for the transfer of apartments established by municipal contracts were violated (the amount of the unclaimed penalty amounted to 1,662.4 thousand rubles), as well as the deadline for the resettlement of citizens from emergency housing established by the regional targeted program.

Failure to comply with financial discipline by local governments when using subsidies from the regional budget was expressed in numerous violations of the Budget Code of the Russian Federation: acceptance of expenditure obligations by the municipal district in the absence of agreements with settlements on the transfer of relevant powers, excess of budget allocations in budget decisions over funding volumes, provided for by municipal programs, increasing costs for the implementation of activities in the absence of sources of additional budget revenue.

As part of the implementation of the subprogram “Development of the housing and communal services complex” in 2011, 14 heat supply facilities were built (reconstructed) in 13 municipalities of the Omsk region.

An audit carried out by the Ministry of Construction and Housing and Communal Services of the Omsk Region found that the selection of municipalities for the purpose of providing subsidies was carried out in violation of established requirements: municipal districts were admitted to the selection and recognized as having passed the selection (Gorkovsky, Znamensky, Moskalensky, Odessa , Poltavsky and Kalachinsky), who did not provide an opinion on the reliability of the estimated cost of investment projects.

Poltava Municipal District budget funds in the amount of 3,056.9 thousand rubles received for the reconstruction of a coal boiler house with the supply of a modular boiler house for heating a secondary school in the village of Krasnoputilovka have been used in full, the reconstruction of the facility has been completed.

In the Znamensky district, budget funds in the amount of 11,747.8 thousand rubles allocated for the construction of a boiler house of the central district hospital were used ineffectively: despite the fact that the construction of the facility was completed in December 2011, as of October 2012 the gas and coal modules of the boiler house The central district hospitals were not operated. In the fuel balance of the Znamensky district for the heating period 2012 – 2013, the specified heat source is missing. In addition, the Administration of the Znamensky Municipal District, in the absence of documentation confirming the fact of commissioning work, unreasonably paid for the commissioning work of the boiler house in the amount of 322.7 thousand rubles.

Based on the results of control activities, proposals were sent to the inspected organizations to eliminate the identified violations. Information about the results of the inspection of the Department of Municipal Services of the Omsk City Administration was sent to the mayor of the city of Omsk. Inspection reports from five municipalities were sent to the prosecutor's office of the Omsk region. Summary information on the results of inspections of the use of funds allocated for major repairs of apartment buildings and the resettlement of citizens from emergency housing stock was sent to the Accounts Chamber of the Russian Federation in accordance with the Decision to conduct a parallel control event.

The violations by the municipalities of the Kormilovsky and Maryanovsky municipal districts have been completely eliminated. For violations, 5 officials of the audited organizations were brought to disciplinary liability. The administration of the Kalachinsky urban settlement, in connection with disagreement with the inspection report and the Chamber’s submission regarding the restoration to the regional budget of funds in the amount of 149.8 thousand rubles, illegally allocated to pay for major repairs of apartment buildings, subject to payment by the owners of non-residential premises, appealed to the Arbitration Court court of the Omsk region with a claim to cancel them. By the decision of the Arbitration Court of the Omsk Region, the stated claim was left unsatisfied. The correctness of this decision was confirmed by the ruling of the Eighth Arbitration Court of Appeal dated February 7, 2013.

For other municipalities of the Omsk region, as of the end of 2012, the deadline for responses to submissions had not expired.

In order to prevent violations of the law, the Government of the Omsk Region adopted a resolution dated November 28, 2012 No. 248-p “On amendments to certain resolutions of the Government of the Omsk Region”, according to which changes were made to Procedure for making decisions on the development, formation and implementation of long-term target programs Omsk Region, approved by Decree of the Government of the Omsk Region No. 87-p dated June 29, 2007, and the Procedure for checking the reliability of the estimated cost of investment projects, the financing of which is planned to be financed in whole or in part from the regional budget, approved by Decree of the Government of the Omsk Region dated 19.05. 2008 No. 71-p. Corresponding changes have been made to the long-term target program of the Omsk region “Development of housing construction in the Omsk region (2011 - 2015).”

As part of comprehensive inspections of municipalities of the Omsk region in the reporting year, the use of subsidies allocated from the regional budget for the implementation of budget investments in capital construction projects of municipal property, the implementation of measures for the development of individual housing construction and the formation of territorial planning documents within the framework of long-term target program of the Omsk region “Development of housing construction in the Omsk region (2011 - 2015 years)."

All allocated budget funds have been spent almost in full.

At the same time, not all municipalities of the Omsk region have established proper control over the conduct of construction and installation work and the use of budget funds allocated for these purposes, which led to an unreasonable increase in the cost of work and inefficient use of budget funds.

So, in the Maryanovsky municipal district of the Omsk region, during the construction of a 12-apartment residential building in the village. Maryanovka contracting organization inflated the cost of work performed by a total of 206.1 thousand rubles. Residential premises in this building, intended to be provided to citizens on social rental terms, were unlawfully classified by the district administration as a specialized housing stock of the Maryanovsky district (5 apartments) and transferred to the ownership of the Omsk region (7 apartments).

The administration of the Kormilovsky municipal district of the Omsk region budget funds allocated for the construction of a residential building in the amount of 10,917.1 thousand rubles were used ineffectively, since the result specified when concluding municipal contracts – completion of the construction of a residential building and transfer of apartments to the district administration within the established time frame were not achieved.

During the construction of water supply facilities in the Kormilovsky municipal district, funds in the amount of 259.0 thousand rubles were misused (including the regional budget – 240.0 thousand rubles): the water supply system was not built along the street specified in the application for conducting selection for subsidies from the regional budget.

In addition to financial violations, when making budget investments in municipal property, municipalities violate budget legislation, as well as building codes and regulations. Expenditure obligations for housing construction by the Kormilovsky municipal district were accepted in the absence of agreements with settlements on the transfer of relevant powers. At the expense of funds allocated for budget investments in capital construction projects of municipal property, the district administration illegally concluded contracts for shared construction for the purpose of purchasing apartments. In violation of the terms of granting subsidies, there were no approved project documentation and a conclusion on the reliability of the estimated cost of the investment project.

Also in the Kormilovsky municipal district, in violation of the Town Planning Code of the Russian Federation, there were no permits to commission actually constructed water pipelines. The municipal ownership right to the constructed facilities has not been registered.

The tendency to violate the deadlines for construction and installation work continues, and instead of ensuring control over the timely completion of work and imposing sanctions for compensation of losses, customers were allowed to conclude additional agreements to extend the deadlines for work. In most cases, no penalty was imposed for untimely and poor-quality work. Thus, the Administration of the Kormilovsky Municipal District did not make demands for the collection of penalties provided for in the contracts when the developer violated the construction deadlines. At the time of the inspection, the estimated amount of the penalty was 698.7 thousand rubles.

Numerous violations, as well as the presence of factors creating a situation of a possible corruption offense, were identified in the use of subsidies allocated to the local budgets of the Kormilovsky, Maryanovsky and Poltava municipal districts of the Omsk region to provide citizens with social payments for the construction (reconstruction) of individual housing .

The procedures adopted by municipalities for providing social benefits to citizens do not fully comply with the principles of efficient use of budget funds. There is no list of documents confirming that the applicant has sufficient funds to pay the cost of housing in excess of the amount of social benefits, as well as the availability of a land plot registered in accordance with the procedure established by law for the construction or reconstruction of an individual residential building.

The specified omissions may lead to violation of construction deadlines or the impossibility of completing the construction of residential buildings due to the lack of sufficient funds from citizens. As checks have shown, these facts take place.

Thus, the Kormilovsky municipal district used budget funds in the amount of 1,405.9 thousand rubles without achieving results: the construction of residential buildings has not been completed, the living conditions of citizens have not been improved. In the Poltava municipal district, despite the fact that the terms for the construction (reconstruction) of residential buildings in 2011, stipulated by agreements between citizens and the administration, had expired, at the time of inspection (November 2012) documents confirming the completion of construction (reconstruction) of 8 residential buildings from 17 and their commissioning are absent; no measures have been taken by the administration to ensure compliance with the terms of the contracts.

The share of social payments from the estimated cost of construction (reconstruction) of a house ranged from 24 to 54 percent in the Maryanovsky district, in the Poltava region from 43 to 68.4 percent for construction and from 5.8 to 19.2 percent for reconstruction of housing, At the same time, the criteria for determining the share for a specific citizen are not defined, which creates the possibility of unreasonably establishing exceptions from the general procedure for citizens at the discretion of the local authority self-government.

The Chamber of Control and Accounts established facts of unlawful provision of social benefits, in violation of the requirements of the procedures: by the Administration of the Kormilovsky municipal district in the amount of 680.3 thousand rubles, Poltava – 700.0 thousand rubles, Maryanovsky – 681.7 thousand rubles. B In Maryanovsky and Poltava districts, in violation of the conditions for providing subsidies, there were no lists of citizens who expressed a desire to receive social payments. The estimated cost of construction for a family of two was determined based on the total area of ​​an individual residential building at a rate of 42 square meters. m (followed by 18 sq. m of total housing area per family member). As a result, social payments were unlawfully provided by the Maryanovsky district in the amount of 117.0 thousand rubles, the Poltava district – 177.1 thousand rubles.

In pursuance of the Chamber's submissions, sent based on the results of inspections to the local government bodies of the Kormilovsky, Maryanovsky and Poltava districts, changes have been made to the procedures for providing social benefits to citizens. Funds in the amount of 462.1 thousand rubles were restored to the regional budget, including by the Kormilovsky district – 240.0 thousand rubles (for a subsidy for the construction of a water pipeline), Maryanovsky district – 222.1 thousand rubles (for subsidies for the construction of a 12-apartment residential building and for the development of individual housing construction). Two people have been disciplined. Inspection reports from four municipalities were sent to the prosecutor's office of the Omsk region.

Inspections of the use of budget funds allocated for the implementation of measures for the formation of territorial planning documents have established that the funds are aimed at developing master plans for settlements. However, the following violations were committed when using the funds:

- lack of decisions from local governments on the preparation of a draft master plan;

- violation of deadlines for the preparation of draft master plans provided for by municipal contracts;

- making final payment for work performed to prepare the draft master plan in violation of the terms of municipal contracts before receiving documents from the contractor.

At the time of inspections in municipalities there were no decisions on the approval of master plans. In most cases, the documents were being finalized by the executors.

Based on the results of inspections of the use of funds for the implementation of long-term target programs of the Omsk region in order to take measures to prevent further violations of the law, as well as to monitor compliance by municipalities of the Omsk region with the conditions for providing subsidies from the regional budget to the Ministry of Construction, Transport and Housing 6 information letters and two summary information on the results of inspections were sent to the municipal complex of the Omsk region. All letters have been answered.

Information about identified violations was sent to the Governor of the Omsk Region. Reports on the results of control activities were considered at meetings of the Committee of the Legislative Assembly of the Omsk Region on Economic Policy and Investment.

External state financial control, carried out by the Chamber of Control and Accounts in relation to the municipalities of the Omsk region, consists not only of checking the legality and effectiveness of the use of interbudgetary transfers provided from the regional budget, but also of monitoring compliance with the law at all stages of the budget process for the effective performance by municipalities of their functions and tasks. In 2012, such comprehensive inspections were carried out in the Kormilovsky, Maryanovsky and Poltava municipal districts of the Omsk region.

Analysis of the results of inspections made it possible to identify the most typical violations of the requirements regulating the procedure for the formation and execution of budgets.

Thus, the provisions of budget legislation concerning compliance with procedures for authorizing expenses were not fully implemented. There were violations of the deadlines for bringing the limits of budgetary obligations, concluding municipal contracts and contracts in the absence of leading limits of budgetary obligations. The most numerous facts of these violations are established in the Poltava municipal district of the Omsk region.

Almost every district violated the procedure for reflecting in decisions on the budget of budgetary allocations for budgetary investments in the objects of capital construction of municipal property and the volume of financing of long -term targeted programs.

Normative acts on the organization of budget execution in some cases require finalization and bringing into line with the Budget Code of the Russian Federation.

Analysis of income to local budgets, the state of receivables, conducting work on accounting and monitoring the correctness and timeliness of payments to the budget, disposal of municipal property showed that municipalities have revenue growth reserves. They include a reduction in total tax income debt, the adoption of all the necessary measures to charge renters from tenants for the use of municipal property, compliance with the legislation when establishing a rent in the lease agreements, the fulfillment of the privatization plan, the implementation of the full and reliable accounting of the property located in municipal property, completion of the formation of a single data bank in order to create a tax potential and form the revenue base of local budgets, distinguish between state ownership of land.

Based on the results of complex inspections, violations of regulatory legal acts of the Russian Federation and the Omsk region were established in relation to budget funds spent in the amount of 42,253.9 thousand rubles.

The largest amounts of violations identified are still related to the non-compliance of financial and economic discipline when paying for repair and construction work, violation of the requirements for accounting and reporting, conclusion and execution of contracts. In addition to issues, illuminated in the relevant sections of this report, other most significant violations in the use of inter -budget transfers in these areas were the following:

- the administration of the Syropophysky rural settlement of the Kormilovsky municipal district of the Omsk region during the overhaul of the roof of the House of Culture, unfulfilled work in the amount of 114.1 thousand rubles were excessively paid; Funds returned to the regional budget;

- educational institutions of the Maryanovsky municipal district of the Omsk region, during repair work, excessively wrote off construction materials in the amount of 628.1 thousand rubles;

- educational institutions of the Poltava municipal district of the Omsk region paid for inflated, unfulfilled amounts of work totaling 525.0 thousand rubles. When placing an order for the repair of the roof of educational institutions, customers made inefficient use of budget funds in the amount of 334.6 thousand rubles;

- The Administration of the Poltava Municipal District has issued municipal contracts for the repair and reconstruction of the stadium in the r.p. Poltavka was concluded in 2010 in absence, in 2011 – exceeding the limits of budget obligations; during the execution of contracts, essential conditions were unlawfully changed, payment of an inflated amount of work and illegal costs to the contractor was allowed in the total amount of 5,005.6 thousand rubles. In case of violation of the deadlines for completing the work, the penalty provided for by the terms of the contracts, the estimated amount of which totaled 2,524.8 thousand rubles, was not presented to the contractor. At the time of the inspection, the reconstruction object was returned to the operational management of the municipal institution, while the certificates of work performed were not presented to the customer in full, and an inventory of obligations under the contracts was not carried out.

In the tested areas, there is an increase in wages for employees of municipal institutions of education, culture and youth policy, which is associated with the adoption of orders of the Government of the Omsk Region aimed at increasing wages, and accordingly – an increase in the amounts of interbudgetary transfers provided to local budgets for these purposes.

Analysis of changes in the structure of average wages showed that it growth is achieved mainly due to an increase in the share of incentive payments in the general wage fund. A significant part of incentive payments is made up of additional payments aimed at increasing wages, not related to the productivity and quality of work of employees.

Information about violations identified during comprehensive inspections was sent to the Governor of the Omsk Region and the main managers of regional budget funds. The materials were sent to the prosecutor's office of the Omsk region and are under the control of the Chamber until the violations are completely eliminated.

Issues of the effectiveness of management and disposal of state property in the Omsk Region are the subject of control every year. During the reporting period, a control event on this topic was held at the open joint-stock company Oblkommunservice.

An analysis of the economic efficiency of the company's activities for 2011 showed that the financial condition of the company is unstable and has a high degree of dependence on external sources of financing. Its performance indicators indicate ineffective management of its shareholding. The value of net assets exceeds the authorized capital by 0.2 percent, which may soon lead to a reduction in the authorized capital or liquidation of the company.

The Chamber stated that the activities of representatives of the Omsk region were not aimed at solving problems of increasing the efficiency of property management in the Omsk region, increasing regional budget revenues by receiving a portion of the company's profits, and improving the financial and economic indicators of its activities.

Based on the results of an inspection by the Ministry of Property Relations of the Omsk Region, a decision was made to early terminate the powers of the director of OJSC Oblkommunservice.

Facts of ineffective management of the property of the Omsk region were revealed during an inspection of the state institution of the Omsk region “Department of Road Facilities of the Omsk Region” on the issue of the intended use of funds allocated for the performance of functions. The Chamber found that the automobile gas-filling compressor station and the land plot, located in the village, are under the operational management of the institution. Pavlogradka, the institutions are not used in the course of their activities. At the same time, the cost of maintaining this property in 2011 alone amounted to 876.2 thousand rubles.

Based on the results of consideration of the Chamber’s submission and information sent to the founder, unused property was withdrawn from the operational management of the institution. The report on the results of the inspection was considered at the meeting Committee of the Legislative Assembly of the Omsk Region on Economic Policy and Investment.

Revenue receipts into the regional budget directly depend on the effectiveness of revenue administrators, the quality of their implementation of budgetary powers for accrual, accounting and control over the correctness of calculation, completeness and timeliness of payments to the budget.

Based on the results of a thematic audit of the Ministry of Property Relations of the Omsk Region on the administration of income from the rental of property owned by the Omsk Region, it was noted that despite the work carried out by the Ministry to settle the debt, the total amount of tenants' debt for rental payments to the budget as of October 1, 2012 amounted to 1,433.5 thousand rubles, which is a reserve for increasing regional budget revenues. The Ministry does not fully the task of monitoring the timely receipt of payments to the budget is carried out. There are cases of violation of the terms of transfer of concluded lease agreements to the department's department of revenue and control for the calculation of rent.

In a number of cases, the amount of rent established by contracts was not revised for a long time, including due to changes in legislation. Thus, the rental payment for satellite distribution network equipment leased to OJSC Omsk Regional Television and Radio Broadcasting Company for the organization and implementation of television and radio broadcasting was 60.0 thousand rubles per year or 5.0 thousand rubles per month and for 8 years did not changed, the market rent and the market value of each rental property were not determined.

In response to the Chamber’s submission, the Ministry took measures to eliminate violations: all lease agreements were taken into account, the debt under the agreements specified in the act was not listed; Work was carried out with tenants regarding the signing of additional agreements providing for an increase in rent.

Inspecting the implementation by the Ministry of the recommendations of the Legislative Assembly Committee of the Omsk Region on Property and the Chamber of Control and Accounts on improving the management of property owned by the Omsk Region, based on the results of previously conducted inspections, it was established that most of the previously noted violations have been eliminated.

The book value of state-owned real estate located on the balance sheets of authorized executive authorities of the Omsk region and organizations in the field of management of state-owned property of the Omsk region was reconciled with the data of the Unified Data Bank of Property Objects of the Omsk Region, discrepancies were eliminated. The provisions of regulatory legal acts in the field of property management in the Omsk region have been brought into compliance. Violations in accounting for highways owned by the Omsk Region and income from the use of state property have been eliminated.

At the same time, despite the measures taken by the Ministry to return in court the property transferred for free use to OJSC Omsknefteprovodstroy and LLC Trade and Industrial Company Rosich, at the time of the inspection the property was not transferred under the acceptance certificate .

Reports on the results of control activities were considered by the Committee on Property of the Legislative Assembly of the Omsk Region.

In accordance with the powers of the Chamber, budget reporting on the execution of the regional budget and an annual report on the execution of the budget of the territorial compulsory health insurance fund of the Omsk region for the previous year are subject to external financial control annually.

As part of the preparation of the consolidated conclusion on the annual report on the execution of the regional budget for 2011, the Chamber carried out control activities with the main managers of regional budget funds on the issue of analyzing the completeness and reliability of the department's budget reporting included in the consolidated budget reporting on the execution of the regional budget. The results of the external audit are documented in conclusions that are approved by the board of the Chamber of Control and Accounts.

An external audit confirmed the reliability of budget reporting indicators for 2011. Control measures have identified individual violations and shortcomings, the elimination of which will improve the efficiency of the organization and implementation of this stage of the budget process.

The results of the external audit of the budget reporting of the chief administrators of budget funds were taken into account when preparing the consolidated conclusion of the Chamber of Control and Accounts on the annual report on the execution of the regional budget for 2011, which was submitted to the Government of the Omsk Region and the Legislative Collection of the Omsk region.

In order to generate complete and reliable information on the execution of the regional budget for 2011 and in exercise of powers to control the debt policy of the Omsk region, the Chamber conducted an inspection of the Ministry of Finance of the Omsk region on the management of the state internal debt of the Omsk region and its servicing for 2011 year.

The parameters of the public debt of the Omsk region, the cost of servicing it and the volume of borrowing in the process of budget execution did not exceed the restrictions established by the Budget Code of the Russian Federation. In relation to the planned indicator of the maximum volume of public debt of the Omsk region, the actual volume of debt as of January 1, 2012 amounted to 46.6 percent.

Government borrowing of the Omsk region in 2011 was carried out in accordance with the Program of State Internal Borrowing, approved by the law on the regional budget. In order to reduce the debt burden on the regional budget, during the financial year, work was carried out with creditor banks to reduce interest rates on bank loans. As a result, the weighted average interest rate on bank loans for 2011 decreased to 6.17 percent, which made it possible to reduce the cost of servicing public debt.

In 2011, budget loans received from the federal budget, denominated in foreign currency, were fully repaid; as a result, since 2012, there have been no foreign currency obligations in the public debt of the Omsk region, which reduces currency risks.

The results of the audit of public debt management issues in the Omsk region were taken into account when preparing the conclusion on the annual report on the execution of the regional budget for 2011.

3. Expert and analytical activities

One of the forms of external state financial control exercised by the Chamber is expert and analytical activities.

The work plan of the Chamber of Control and Accounts for 2012 provided for expert and analytical activities in the following areas of financial control:

1) examination of draft laws on the regional budget and the budget of the territorial compulsory health insurance fund of the Omsk region;

2) examination of draft laws of the Omsk region and regulatory legal acts regulating budgetary and financial issues;

3) external audits of annual reports on the execution of local budgets of municipalities of the Omsk region for 2011;

4) thematic expert and analytical events.

The planned activities were carried out, and based on their results, 58 conclusions (reports) were prepared and approved by the board of the Chamber.

As part of the preliminary control over the execution of the regional budget, an examination was carried out and opinions were prepared on the draft laws of the Omsk region “On the regional budget for 2013 and for the planning period of 2014 and 2015” and “On the budget of the territorial fund of compulsory health insurance of the Omsk region for 2013 and for the planning period 2014 and 2015 years."

In addition, on behalf of the Legislative Assembly of the Omsk Region, examinations were carried out and opinions were prepared on draft other laws, including those relating to the expenditure obligations of the Omsk Region: “On amendments to the Law of the Omsk Region “On the budget process in the Omsk Region” , “On the Reserve Fund of the Omsk Region”, “On the Patent Taxation System”, “On Amendments to Article 1 of the Law of the Omsk Region “On Establishing Tax Rates for gambling business”, “On investment tax credit”, “On amendments to certain laws of the Omsk region” and others.

The main part of the expert and analytical activity of the Chamber in the process of current control over the execution of the regional budget was the preparation of opinions on draft laws of the Omsk region on amendments to the regional budget. During the year, an examination of nine such draft laws was carried out.

In accordance with the assigned tasks, in the reporting year the Chamber systematically analyzed the results of the control activities carried out, summarized and studied the causes and consequences of identified violations and deviations in the process of administering revenues and spending funds of the regional budget. Based on the results of thematic control activities, 12 information materials were prepared and sent to the Accounts Chamber of the Russian Federation, the Governor of the Omsk Region, the Legislative Assembly of the Omsk Region and line ministries.

In the process of subsequent control, the Chamber carried out an examination and prepared conclusions on the draft law of the Omsk region “On the execution of the regional budget for 2011”, on the annual report on the execution of the regional budget for 2011 and on the report on the execution of the budget of the territorial compulsory medical fund insurance of the Omsk region for 2011. When preparing the conclusions, materials from the control activities carried out and the results of external audits of the annual budget statements were used.

In accordance with the provisions of Article 136 of the Budget Code of the Russian Federation, in the reporting year, the Chamber conducted external audits of annual reports on the execution of budgets of municipal entities of the Omsk Region – recipients of interbudgetary transfers from the regional budget for 2011.

A total of 31 municipalities were inspected, of which 15 did not submit reports for external inspection in full, and in 10, individual reporting indicators were not confirmed by the budget reporting indicators of the chief administrators of budget funds.

The main violations noted in the conclusions based on the results of external audits were the formation of budget reporting incompletely and the incorrect completion of certain reporting forms. The text part of the explanatory note on budget execution in most cases does not contain sufficient information and analysis of reporting indicators.

As the main reasons for violations of the requirements for the preparation of budget reporting, the Chamber notes the insufficient level of qualifications of financial workers of rural administrations, ignorance of regulatory legal documents regulating the procedure for drawing up annual budget reporting, non-compliance with the requirements for the mandatory submission of budget reporting in full.

Conclusions based on the results of external audits of annual reports on the execution of local budgets were sent to the heads of the audited municipalities of the Omsk region. Summarized information on the results of the expert-analytical event was brought to the attention of the Ministry of Finance of the Omsk Region.

4. Methodological and other activities

An important area of ​​the Chamber’s activities in the reporting year was methodological work, which becomes even more significant with the entry into force of the Federal Law “On the General Principles of the Organization and Activities of Control and Accounting Bodies of the Subjects of the Russian Federation and Municipal Entities.”

In order to improve and create a unified system of methodology for control and expert-analytical activities, in 2012, work continued to develop new and amend existing regulations of the Chamber of Control and Accounts.

In accordance with Article 11 of the Law of the Omsk Region “On the Chamber of Control and Accounts of the Omsk Region” and the general requirements for standards of external state and municipal financial control approved by the Accounts Chamber of the Russian Federation, in order to standardize the control and expert analytical activities of the Chamber in the reporting period The year, four main standards of external state financial control have been developed, approved, approved and put into practice:

-“Methodological support of the control and expert and analytical activities of the Control and Account Chamber of the Omsk Region”;

- “Planning of the work of the Control and Account Chamber of the Omsk Region”;

- “General rules for conducting a control event and the implementation of its results of the control and accounting chamber of the Omsk region”;

-“General rules for conducting an expert and analytical event of the Omsk Region Control and Audit Chamber”.

In the reporting year, the interaction of the chamber with the external financial control bodies under the Association of Control and Accounting authorities (hereinafter referred to as Ndash; Axor) was continued. Employees of the Control and Audit Chamber took part in video conferences, seminars and meetings.

as part of the seminar conducted by the Federal Center for Informatization of the Accounts Chamber of the Russian Federation on the topic “Administration of applied software systems of the GIAS KSO”, the consultant-programmer of the Control and Audit Chamber made the report “Experience of the implementation and operation of the KSO GIAS in the Control and Counting Chamber of the Omsk Region " In the reporting year, the chamber continued to work on the implementation of measures aimed at expanding the capabilities in the operation of applied software systems “Planning and Monitoring of the Basic Action” and “Audit of the formation and execution of the budget”. In accordance with the agreement concluded with the Accounts Chamber of the Russian Federation, work was carried out on the information filling of the KSO GIAS data storage.

In 2012, the interaction of the Control and Accounting Chamber with the representative bodies of municipalities of the Omsk region on the implementation of budget powers to monitor the implementation of the relevant budgets was continued. The assistance of the municipalities of the Omsk region in the creation of their own bodies of external financial control is one of the tasks facing the control and accounting chamber in 2013.

The staff of the chamber participated in sports events held by the Axor. In the summer of 2012, two employees of the chambers as part of the Aksor team in the Siberian Federal District took part in the III Championship of Russia in Badminton among the control and accounting bodies of the Russian Federation.

The activities of the Control and Accounts Chamber were regularly covered on the Internet websites of the chambers and the Axor, in the media.

During 2012, four articles prepared by the auditors of the Chamber on certain issues and areas of activity, as well as a report on the work of the Control and Accounting Chamber, were published in the Omsk Vestnik newspaper, presented by the Legislative Assembly of the Omsk Region. In the scientific and practical journal “Bulletin Aksor” (No. 2/2012 (22)), an article “A complex of software for planning and control of main activities: the experience of implementation and operation” was published, which summarizes the experience of the Control and Accounts Chamber in the CSU GIAS, the CTOs were considered, Problems of using standard modules of input and reporting forms, ways to solve them in the framework of the automation of control and expert and analytical activities of the external state financial control body.

5. Conclusions and tasks for 2013

In the reporting year, the Control and Accounts has ensured the implementation of the goals and objectives assigned to it by the Budget Code of the Russian Federation and the Law of the Omsk Region “On the Control and Account Chamber of the Omsk Region”.

The work plan of the Control and Accounting Chamber for 2013 was formed taking into account the results of control measures of previous years, the requirements of budget legislation and the proposals of the committees of the Legislative Assembly of the Omsk Region.

Among the main tasks, the solution of which will concentrate and the efforts of the Control and Accounting Chamber in 2013, ndash; ensuring and further development of a unified system of preliminary, operational and subsequent control over the formation and execution of the regional budget and the budget of the territorial fund of compulsory medical insurance of the Omsk region.

The main priorities in the activities of the chamber for 2013 are defined:

- assessment of the effectiveness of investment projects in the field of transport infrastructure, housing, road activities, gasification;

- Analysis of the legality and effectiveness of the use of budget funds provided for the provision of public services in the socio-cultural sphere;

- compliance with municipalities of the Omsk region of the conditions for the provision of inter-budget transfers from the regional budget, the effectiveness and legality of their use.

The priority area is the analysis of the implementation of the program of state guarantees for citizens of the Russian Federation living in the Omsk Region, free medical care. Given the importance of obtaining an objective assessment of the effectiveness of budget resources allocated for healthcare, the number of checks in this direction will increase.

for 2013, a set of control measures is planned on the legality and effectiveness of the use of the regional budget funds aimed at implementing measures of the long-term target program of the Omsk region “Development of agriculture and regulation of agricultural products, raw materials and food (2010-2014) ", The results of which will allow to evaluate the effectiveness of measures taken by executive authorities and local self -government for the development of the agro -industrial complex of the Omsk region.

In terms of work for 2013, such measures as an analysis of the effectiveness of expenses carried out as part of the long -term target programs of the Omsk region in the field of education, the development of small and medium -sized enterprises in the Omsk region, environmental protection, verification of compliance with the conditions of provision from the regional The budget of subsidies to carriers for reimbursing the under -obtained income in connection with the provision of services to the population for the transportation of passengers and baggage at regulated tariffs, the effectiveness of the management of state debt of the Omsk region.

The control over compliance with the established procedure for management and disposal of property owned by the Omsk Region, and the receipt of funds to the regional budget from the use and disposal of the regional property will be strengthened.

In 2013, the work of the Control Chamber will continue the work

for the further implementation of new forms and methods of work in the control practice, improvement of methodological and information support of state and municipal financial control in the Omsk region, expanding interaction with law enforcement and other regulatory authorities.

Improving the level of external state financial control, obtaining more significant final results of control and expert-analytical measures, practical assistance to subjects of inspections in eliminating deficiencies in the work, increasing the contribution of financial controllers in strengthening and increasing the socio-economic potential of the Omsk region will be priority areas The work of the Control and Account Chamber in the future.

Chairman

Chamber of Control and Accounts

Omsk areas nbs p; Black