Having considered the annual report on the work of the Chamber of Control and Accounts of the Omsk Region for 2009, the Legislative Assembly of the Omsk Region decides:
1. Take note of the annual report on the work of the Chamber of Control and Accounts of the Omsk Region for 2009.
2. Publish an annual report on the work of the Chamber of Control and Accounts of the Omsk Region for 2009 in the Gazette of the Legislative Assembly of the Omsk Region and the Omsky Vestnik newspaper.
Chairman of the Legislative Assembly
.A.VARNAVSKY
Report on the work of the Control and Accounts Chamber of the Omsk Region for 2009
This report has been prepared in accordance with with the requirements of Article 31 of the Law of the Omsk Region of January 9, 1997 No. 87-OZ “On the Chamber of Control and Accounts of the Omsk Region”.
I. General information
In 2009, the activities of the Chamber of Control and Accounts of the Omsk Region (hereinafter referred to as the Chamber of Control and Accounts of the Omsk Region, the Chamber) were carried out in accordance with the approved work plan, one of the main components of which were activities initiated by the committees of the Legislative Meetings of the Omsk region.
A special place was occupied by events within the framework of the implementation of Art. 264.4 of the Budget Code of the Russian Federation, concerning mandatory external verification of the annual reporting of the chief administrators of regional budget funds.
The organization of the work of the Chamber has traditionally been based on the strengthening and development of the fundamental principles that are basic for the effective functioning of the activities of the control body in the field of public finance: legality, objectivity, independence, transparency and consistency in the implementation of all forms of financial control.
Particular attention was paid to disclosing issues of the effectiveness of budget investments, achieving goals and implementing the tasks set by the Governor of the Omsk Region in socio-economic policy.
An important area in the activities of the Chamber, through which the function of preliminary control is implemented, is expert-analytical activity, during which an examination of draft regional laws is carried out.
The public activities of the Chamber as a participant in the main events related to the discussion and adoption of the regional budget and approval of the report on its implementation received further development.
In accordance with the principle of transparency of state financial control, 36 publications about the activities of the Chamber were published in the media in 2009, of which 9 materials were published in printed publications, and 27 were published on the Chamber’s website.
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II. The main results of the control and expert-analytical activities of the Chamber
In accordance with the work plan of the Chamber for 2009, 78 control activities were carried out, including:
- on the issues of effective and targeted use of funds allocated from the regional budget for the maintenance of government institutions in the Omsk region - 19;
- on the implementation of activities and the use of regional budget funds allocated for the implementation of target programs in the Omsk region - 29;
- on the use of regional budget funds in certain areas of activity of public authorities of the Omsk region and budgetary institutions (thematic audits) - 27;
- comprehensive audit of the municipal district on the issues of targeted and effective use of interbudgetary transfers received from the regional budget - 1;
- external audit of the budget reporting of the chief administrators of budget funds, within the framework of which the Chamber conducted 34 audits, covering all areas of spending the regional budget funds;
- external audit of the annual report on the budget execution of the Territorial Compulsory Medical Insurance Fund of the Omsk Region.
Of the total number of control events, 46 events were carried out as part of the execution of instructions of committees and deputies of the Legislative Assembly of the Omsk Region, the topics of 32 events were determined by the direct requirements of legislation.
The list of control activities carried out by the Chamber in 2009 is contained in Appendix No. 1 to this report.
The total number of objects of control measures is 100, of which 32 are executive authorities of the Omsk region, 3 are territorial bodies of executive authorities of the Omsk region, 15 are local governments, 43 are educational, treatment and preventive, sports and other state and budgetary institutions of the Omsk region, 2 – municipal institutions, 1 – Territorial Compulsory Medical Insurance Fund of the Omsk Region, 4 – other organizations.
Within the framework of the current legislation, on the basis of requests from the Legislative Assembly of the Omsk Region, examinations of 24 draft regulatory legal acts of the Omsk Region, including 20 draft laws of the Omsk Region, were carried out. 6 analytical notes were prepared on topical issues of the activities of executive authorities of the Omsk region and budgetary institutions.
In 2009, 19 meetings of the Chamber's board were held, at which 220 issues were considered. The Board of the Chamber approved the results of all inspections carried out, as well as conclusions on draft laws and other regulatory legal acts of the Omsk region on financial and budgetary issues, reports on the completion of work on the implementation of materials of control measures and other documents of the Chamber.
III. Control activities
In 2009, the CSP of the Omsk region focused on monitoring the targeted expenditure of budget resources, as well as the effectiveness of their use.
Based on the results of control activities, the Chamber identified violations in the financial and budgetary sphere totaling 121,071.0 thousand rubles (including local budget funds), including misuse of budget funds - in the amount of 3,750.2 thousand rubles, inefficient use of budget funds - 3,767.6 thousand rubles, violations in remuneration - 1,167.7 thousand. rubles, other violations – 112,385.5 thousand rubles.
Based on the results of the control, the Chamber sent 82 submissions for taking measures to eliminate the identified violations, 34 information letters to government authorities of the Omsk region, 13 inspection materials were transferred to the Prosecutor's Office of the Omsk region.
In total, based on the results of control activities carried out in 2009, the Omsk Region PSC proposed to reimburse the budget or carry out paid but not completed work for a total amount of 10,641.7 thousand rubles. In the reporting period, 8,275.9 thousand rubles were reimbursed, including voluntarily during inspections and according to the recommendations of the Chamber - 8,090.4 thousand rubles. When violations were identified, the Omsk Region PSC gave recommendations not only on their elimination in the organization that was the object of the inspection, but also on taking measures to prevent such violations in the future.
Based on the results of inspections carried out by the prosecutor's office based on the acts of control measures of the Chamber, no criminal cases were initiated in 2009, 8 submissions were made, as a result of which 3 officials were brought to disciplinary liability.
Based on the Chamber's submissions, sent based on the results of control activities, 26 employees were brought to disciplinary liability for violations in the expenditure and accounting of budgetary funds, 3 of whom were relieved of their positions.
As part of monitoring the receipt of funds and expenses associated with the disposal and management of property in the Omsk region, it should be noted that one of the problems continues to be insufficient discipline in the implementation of both current legislation and administrative documents adopted by the Government Omsk region, which is expressed in violation of:
- the procedure for registering operational management rights to real estate owned by the Omsk region, and transferring said property for permanent use;
- use and disposal of property that is under operational management and economic management and transferred for permanent use to organizations, institutions and citizens, and settlements with counterparties;
- procedure for managing blocks of shares owned by the Omsk region.
Checking the effectiveness of management of the stake in the Omsk region, located in the authorized capital of OJSC "Bridge Repair and Construction Management", found that a number of decisions on the use of the reserve fund, raising borrowed funds from individuals, distribution of profits, determination of planned indicators economic efficiency of activities were adopted in violation of the procedures established by the legislation of the Russian Federation and the Omsk region, as well as the Charter of the company.
An inspection of the state enterprise of the Omsk region "Road Repair and Construction Department No. 1" on the issue of the efficiency of use of property transferred to the economic management of the enterprise, established the lack of registration of the right of economic management for a number of real estate objects, the use of property leased by the enterprise by third parties without registration of relevant documents, which led to unnecessary expenses in the form of rent paid in the amount of 86.0 thousand rubles, implementation of large transactions for the acquisition of material assets in the amount of 7,112.0 thousand rubles without the consent of the owner, the absence of production and consumption development funds formed in the established manner, as well as contributions to the reserve fund.
Analysis of the results of the implementation in 2008 of the Law of the Omsk Region “On Property Management of the Omsk Region” in terms of compliance with the provisions on leasing property owned by the Omsk Region, revealed the presence of a number of violations of the procedure for leasing land plots and execution of sublease agreements real estate objects, late state registration of lease agreements or lack thereof. Despite the increase in rental income to the regional budget compared to 2007 (by 16 percent), tenants' debt to the budget increased and amounted to 2,692.8 thousand rubles as of January 1, 2009. Facts of untimely payments under lease agreements were noted.
Checking the correctness of the provision of a preferential rental rate established the unlawful provision of non-residential premises to the organization for temporary use on preferential terms, which resulted in a shortfall in revenue to the regional budget in the amount of 169.4 thousand rubles. Based on the results of the inspection, a proposal was sent to the Ministry of Property Relations of the Omsk Region to eliminate the identified violations.
One of the mandatory issues to be checked during any control event is compliance with the law when securing and disposing of property under the operational management and economic control of the organization being inspected. In most cases, violations in the use of property in the Omsk region are not observed, however, individual cases do occur.
So, the budgetary educational institution of the Omsk region of secondary vocational education “Omsk Pedagogical College No. 1” provides dormitory residential premises for the residence of citizens who are not studying at the institution and are not in labor relations with it. Part of the educational building of the institution is used by the tenant for catering without compensation for operating and utility services.
Similarly, in the budgetary health care institution of the Omsk region “Center for the Prevention and Control of AIDS and Infectious Diseases”, the tenant occupied the premises located in the building of the clinical and laboratory building without reimbursement of the cost of utilities.
In the Chamber's submissions sent to these institutions, it was proposed to carry out work on concluding agreements with tenants for reimbursement of utilities and restoring lost funds. As a result, the contracts were concluded, and funds in the amount of 12.4 thousand rubles were received from the tenants.
Inspection of the use of real estate in the budgetary health care institution of the Omsk region "Clinical Dermatovenerological Dispensary" established that part of the non-residential premises owned by the Omsk Region was rented out as a pharmacy on the basis of an agreement between the tenant and the property relations department of the Administration Omsk, which in this case illegally acted as a lessor. Also, on the premises of this institution, without title documents, there is a structural unit of the budgetary healthcare institution of the Omsk region “Medical and physical education dispensary”.
In 2008, the Soviet Department of Internal Affairs of the Soviet Administrative District of Omsk unlawfully accepted budgetary obligations (an agreement was concluded for the gratuitous use of non-residential premises and agreements for maintenance, provision of utilities) to ensure the performance of the functions of another legal entity - Medical sobering station at the Soviet Department of Internal Affairs for the Northern Administrative District of Omsk.
On all the stated facts, the relevant information was sent to the Ministry of Property Relations of the Omsk Region.
In accordance with the proposal of the property committee of the Legislative Assembly of the Omsk Region, the Chamber conducted an inspection of the state institution of the Omsk Region “Omsk Regional Business Incubator” on the issue of targeted and effective use of regional property and funds allocated from the regional budget for the maintenance of the institution. The audit revealed a number of violations of regulatory legal acts of the Omsk region regarding the use of property and control over the activities of small businesses that were provided with premises in the business incubator building for rent. Not all lease agreements and acts of acceptance and transfer of property for lease indicate the dates of their conclusion and execution. Of the total area of non-residential premises in the building of the institution designated for the location of a business incubator, only 21.5 percent can be used for rent to small businesses, of which at the time of inspection (July 2009) 25.8 percent are free from tenants.
It has been established that small businesses have in use without appropriate registration movable property in the amount of 1,246.0 thousand rubles, transferred to the operational management of the institution, which indicates a violation of the Law of the Omsk Region of July 6, 2005 No. 652 -OZ “On property management of the Omsk region”.
In violation of the orders of the Ministry of Economy of the Omsk Region and the institution on the procedure for monitoring the implementation of business plans of small businesses, the institution untimely reviews or does not consider the results of the implementation of business plans at all. Monitoring the implementation of business plans of small businesses over the audited period indicates that the production and financial indicators stated in the business plans and the indicators of increasing employment are not being met (with the exception of two tenants).
The Chamber's submission, sent to the institution, recommended eliminating the noted violations and shortcomings.
As in previous years, significant attention in the implementation of control activities was paid to sectors of the social sphere. In 2009, funding for the sectors of education, healthcare, culture, physical culture and sports, and social policy was carried out in accordance with budget assignments. A transition to a sectoral wage system was made, and one of the main tasks when conducting thematic inspections on this issue was to assess the effectiveness of the new wage system, monitor compliance with the labor rights of workers, the availability of all necessary regulatory documents, and take measures to optimize the number of budgetary institutions in the Omsk region.
checks of compliance with the minimum wage established by the Federal Law of 19.06.2000 No. 82-ФЗ “On the minimum wage” at the level of 4330 rubles, Labor in the amount of 616 rubles in the budgetary institution of healthcare of the Omsk Region "Infectious Clinical Hospital No. 1 named after Dalmatov D.M. ". During the check of the chamber, the specified amount was paid to the employee. No other violations on this issue have been established. With the introduction of the sectoral system of remuneration in the trusted institutions, the fixed part of the wages (official salary (tariff rate), compensation and mandatory payments) not lower than the fixed part wages paid earlier on the basis of a single tariff grid.
At the same time, the following violations take place:
- non-compliance with the terms of transition to the sectoral system of remuneration of labor established by the Decree of the Government of the Omsk Region dated October 15, 2008 No. 172-P “On the phased introduction of industry systems of wages of employees budgetary institutions in the Omsk region ”;
- violation of employees' labor rights in terms of non-compliance with the notification procedure for two months on the introduction of a new system of remuneration, as well as payment of wages for the first half of the month;
- the absence of labor contracts concluded in writing with employees, the employed labor contracts are not fully determined by the conditions of remuneration of labor;
- incomplete implementation of measures to optimize the number of employees;
- violations in the preparation and approval of staffing institutions;
- violations when hiring and remuneration of persons working on a part-time basis.
checks of the use of funds allocated for wages, there are also cases of incorrect application of regulatory legal acts on remuneration, orders and local acts of institutions that resulted in underpayments and overpayments to employees.
In the budgetary health care institution of the Omsk region “Center for the prevention and combating of AIDS and infectious diseases”, cases of unreasonable increase in salaries (tariff rates) for work related to direct contact with AIDS and HIV-infected, are established in 2008 employees from among the average medical, medical personnel and pharmacy personnel, as well as unreasonable payment of the allowance for the tariff rate (salary) for work in Dangerous, especially dangerous to health and difficult working conditions.
Violations in wages for all control measures carried out during the year were expressed in a total of 1,167.7 thousand rubles.
Fulfilling the representations of the chamber, institutions took measures to eliminate the identified violations. In those institutions where employees' rights were violated in terms of non -payment of the advance payment for the first half of the month, labor legislation is currently being observed.
Control measures regarding the spending of budget funds for education conducted in special (correctional) educational institutions showed that the most typical financial violation is non -compliance with the established standards for the organization of nutrition and soft inventory procurement. In trusted institutions in the implementation of purchases, the order placement mechanism is poorly used. The bulk of the procurement of food and soft inventory products is carried out under supplies concluded for an amount not exceeding the maximum amount of settlements in cash between legal entities established by the Bank of Russia on one transaction. As a comparative analysis of food prices showed, the prices of goods purchased under such agreements significantly exceed the prices of similar products purchased under state contracts: meat - by 18 percent, dairy products - by 25 - 40 percent. Crushing of procurement in order to “leave” from the application of the procedures for placing an order led in some cases to violation of the law, in particular, excess of the maximum allowable procurement of the same goods during the quarter.
Verfes are also established by checks in the execution of food supplies concluded based on the results of centralized purchases conducted by the chief manager of budgetary purchase budget funds: without coordination with the Ministry of Education of the Omsk Region of the Omsk Region “School-boarding school No. 16 of the VIII type »Reduced the volume of supplies under such contracts by 35 - 73 percent, while, as the audit showed, in most cases this led to ineffective use of budgetary funds, since after the cessation of supply of food products under state supplies, supplies continued, but already at high prices. Facts of non -compliance with the qualitative characteristics of the supplied products determined by state contracts were also established.
Analysis of compliance with the norms of the provision of pupils established by the Government of the Omsk region revealed a rather uneven provision of food in various boarding schools. One of the reasons for the prevailing imbalance, according to the chamber, was the insufficiently effective work of the chief manager of budgetary funds for the collection and analysis of data on the need for subordinate institutions in food products, timely redistribution of budget allocations in order to align the volume of social services provided.
Based on the results of control measures, the chamber sented submission to trusted institutions, as well as information to the Governor of the Omsk Region. Given the typical nature of the majority of identified violations, in order to take measures to eliminate them and prevent the occurrence of the Omsk region in other educational institutions, generalized information was sent to the results of inspections of correctional institutions with a detailed list of violations and recommendations to increase the efficiency of using funds regional budget.
At the suggestion of the Committee on Social Policy of the Legislative Assembly of the Omsk Region, the chamber conducted inspections of the territorial bodies of the Ministry of Labor and Social Development of the Omsk Region according to the Nazyevsky, Znamensky, and Tarsky districts. The main share of these institutions is occupied by budgetary funds for the social security of the population, providing expenses for the provision of social support measures to certain categories of citizens in accordance with the legislation of the Russian Federation and the Omsk region.
The inspections showed that all public obligations are fulfilled in full, facts of improper use of the funds of the regional budget have not been established.
Also, on the proposal of the Committee on Social Policy of the Legislative Assembly of the Omsk Region, control measures were held in three budgetary institutions of social services for the population of the Omsk region. Separate violations have been established in the use of the regional budget funds allocated for the purchase of food in the Sosnovo boarding house for the elderly and disabled people, non-compliance with the norms for providing workers with special clothing; The issuance of soft inventory living with non -compliance with the standards and wear terms. During the overhaul of the premises, the Yekaterininsky boarding house for the elderly and disabled people, the payment of unreasonably overstated volume of repair and construction work in the amount of 409.8 thousand rubles was allowed. The verification act draws attention to the weak control of the progress of work by the state customer - the Ministry of Labor and Social Development of the Omsk Region, as well as the institution itself. The elimination of the identified violation was carried out at the expense of the work performed by contracting organizations provided for by the documentation.
checking the use of the regional budget funds for citizens of subsidies for payment of housing and utilities carried out by the KSP of the Omsk Region in the state institution of the Omsk Region “Regional Center for Housing Subsidies, Social Payments and Benefits”, established that in violation of the Housing Code The Russian Federation was calculated on the basis of tariffs for payment of housing and utilities excluding the regional standard of the value of housing and communal services. The development of this standard by the Government of the Omsk Region was entrusted to the Ministry of Labor and Social Development of the Omsk Region, the Ministry of Economy of the Omsk Region and the Ministry of Construction and the Housing and Communal Complex of the Omsk Region with the term of execution in 2008. However, at the time of verification (April 2009), the regional standard for the cost of housing and communal services has not been developed.
by decision of the Board of the Chamber, information on the specified fact was sent to the Government of the Omsk Region and the Ministry of Finance of the Omsk Region. Decree of the Government of the Omsk Region No. 223-P “On the establishment of the size of regional standards of the cost of housing and communal services for 2010” was adopted on November 25, 2009.
On behalf of the Committee on Education, Science, Culture and Youth Policy of the Legislative Assembly of the Omsk Region of the KSP of the Omsk Region, checks of state institutions of the Omsk Region, providing services in the field of physical culture and sports: the state institution of the Omsk Region "Center for Olympic training on boxing ”, state institution of the Omsk region“ Center for Olympic training on swimming, budgetary educational institution of the Omsk region of additional education of children “Specialized Children's and Youth Sports School of the Olympic Reserve ”, according to the results of which the following main violations are established:
-non-compliance with the requirements of the Federal Law dated 07.21.2005 No. 94-ФЗ“ On the placement of orders for the supply of goods, the performance of work, the provision of services for state and municipal needs ";
- violations in the remuneration of employees;
- incorrect application of the budget classification of the Russian Federation in the assignment of expenses for the consumption of classification of operations of the public administration sector;
- violation of the procedure for conducting cash transactions when issuing funds for the report and sending of employees on business trips.
As in past years, one of the areas of the KSP of the Omsk Region is to control expenses in the field of law enforcement. According to the results of inspections conducted in the Soviet Department of Internal Affairs of the Soviet Administrative District of Omsk and the temporary detention center for minor offenders of the Internal Affairs Directorate in the Omsk Region, systemic violations in the remuneration of employees and the procurement of goods, work and services were not established. At the same time, the Soviet administrative district of Omsk was repeatedly violated by the Soviet Administration of the Soviet Administrative District of Omsk: the redistribution of funds received at the cash desk between the articles and the consumptions of the budget classification of expenses, and the excess of the established limit of the balance of cash at the checkout were allowed. Certain cases of writing off building materials with a deviation from the norms were also revealed.
The chamber in 2009 is paid to checking the effectiveness and intended use of the regional budget funds aimed at implementing targeted programs of the Omsk region. In this direction, 10 target programs of the Omsk region were checked, 29 control measures were carried out.
The main factors that did not allow, like in past years, to fully assess the effectiveness of existing targeted programs, was the absence of a system of targeted indicators and methods for evaluating the effectiveness of programs. Of the 10 verified targeted programs, only four of them presented the opportunity to evaluate the effectiveness of financed measures and evaluate the effectiveness of the program.
So, the target program of informatization of the Omsk region “Electronic Region” for 2006-2008, approved by the Law of the Omsk Region dated 07.06.2006 No. 764-OZ, is one of the main regulatory documents regulating the development of information technology in Omsk region. The expected results of the implementation of the program are to improve the quality of life of the inhabitants of the Omsk region due to the wider implementation of modern information technologies, at the same time, the indicators of the expected result of the implementation of the program are not determined.
Control measures in relation to the specified program were carried out in the Legislative Assembly of the Omsk Region, 9 executive bodies of the Omsk region and 14 subordinate budget institutions. Violations in the use of budget funds were identified in three departments - the Ministry of Culture of the Omsk Region, the Ministry of Education of the Omsk Region and the Main Directorate of Information Technologies and Telecommunications of the Omsk Region.
According to the results of the inspections, the facts of violation by the executors of the fulfillment of obligations under concluded agreements were noted, for which counterclaims on the part of customers on the payment of penalties and penalties were not presented, as well as certain provisions of the Federal Law of 21.07.2005 No. 94-FZ "On the placement of orders for the supply of goods, the performance of work, the provision of services for state and municipal needs."
In addition, the ineffective use of budget funds in the amount of 26.9 thousand rubles was revealed, which are unsuccessfully spent on the installation of video conferences equipment in the budgetary educational institution of the Omsk Region “Institute for the Development of Education of the Omsk Region”. Due to the wrong choice of the place of work at the stage of their planning, the installed equipment was dismantled. The same institution was allowed to overtake the volume of work when compiling design estimate documentation to create a cable network, as a result of which 8.5 thousand rubles were excessively paid by the contracting organization. During the audit, the funds were returned to the revenue of the regional budget.
Cases of inconsistencies of the volumes of acts of the work actually performed are also noted in the materials of the inspections of the Main Directorate of Information Technologies and Telecommunications of the Omsk Region.
The facts of the illegal use of purchased equipment are established, that is, not in accordance with the goals determined by the target program. So, in the budgetary institution of the Omsk Region “Regional Innovation and Analytical Center”, computer equipment worth 236.0 thousand rubles purchased as part of the hardware and software complex for the technical equipment of the created regional resource center for informatization of education, was used to ensure the current activities of the institution. The violation was eliminated during the check of the chamber.
Control measures regarding the execution of targeted programs and the use of the regional budget allocated for the protection of the environment, in 2009 were carried out at the Ministry of Industrial Policy, Transport and Communications of the Omsk Region, 2 budget institutions of the Omsk region and 3- X bodies of local self -government that have received subsidies from the regional budget.
Budget funds were used for their intended purpose, at the same time it was established that the Ministry of Industrial Policy, Transport and Holes
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