Control - auditing management in the Nikolaev area carried out planned exit audit financially - economic activity of the state enterprise "Issledovatelsko — the Design Center of Shipbuilding", reports a press - service CREWE in the Nikolaev area.
Activity of the enterprise is directed on research and development in the sphere of technical science, activity in the sphere of engineering, construction and repair of vessels, researches of an environment and identification of social thought, providing other commercial services, technical test and research.
The specified enterprise - one of the few who in the past worked for the defensive industry and remained "afloat" after collapse of the USSR. All reserves were for this purpose mobilized, problems are solved and ways of realization of scientific, engineering and production potential are found.
Therefore especially annoyingly to understand by results of audit that the considerable part of violations is result subjective as speak, a "human" factor.
In particular, by results of audit financial violations for the sum about eight million hryvnias are established. From them almost on 7,7 million UAH it is made the violations allowed, generally owing to non-compliance with requirements of the legislation and others it is standard - legal acts on accounting and financial statements.
So, for the specified reason work in progress cost is overestimated by the sum of 4 910 500 UAH and cost of assets for the sum of 185 thousand UAH
Wrong write-off twice administrative expenses of 1 041 000 UAH (on cost of the performed works and on administrative expenses) led to overestimate in the accounting of the sums of the incurred expenses.
Also according to the account the accounts payable for suppliers (word-per-word translations) on which the term of limitation period passed, for the sum over 370 thousand UAH, and from - for other mistakes is overestimated at display of economic operations in accounting - by the sum of 176 100 UAH
111 air tickets bought on the clearing settlement for total amount of 398 400 UAH.in process of their acquisition weren't credited, and their cost belonged at once to expenses. Including the cost of 10 air tickets is carried to expenses for the sum of 24 900 UAH which are lost by reporting persons.
Because of not charge and a failure to provide of collecting the penalty fee provided by conditions of contracts for untimely performance by contractors of obligations, it is half-received the income for the sum about 130 thousand UAH
Not carrying out inventory of a condition of calculations and rejection of effective measures concerning collecting receivables on 99-ти to contractors of 1 248 700 UAH led to delay of terms of limitation period and, as a result, losses of financial resources.
With violation of requirements of Provision on conducting cash purchases in national currency in Ukraine cases of delivery of cash on receipt to workers in the presence at them the received accountable means on which expense reports for total amount of 19 thousand UAHin accordance with the established procedure weren't made were allowed before
Non-compliance with the legislation on compensation and conditions of the Collective agreement led to overpayments on a salary and charge of total amount about 40 thousand UAH, and also to not additional accrual to workers of the income ought to them for the sum of 13 600 UAH
Nearly 50 thousand UAH are lost owing to payment of construction works at the prices overstated by word-per-word translations.
Besides, for the sum nearly 1 600 000 UAH it is made violations owing to acceptance by the management of the enterprise of inefficient administrative actions.
So, over 220 thousand UAH are paid for works which in activity of the enterprise have no practical value and in its further work aren't used.
Granting an interest-free loan for total amount of 110 thousand UAH to one official on three contracts actually is risky operation for the enterprise as conditions of the present contracts don't guarantee their return by the borrower throughout 12-ти months as it is established by the Collective agreement.
With violation of requirements of the Law of Ukraine "About purchase of goods, works and services for public funds" the computer equipment for the sum of 64 100 UAH is acquired and is information - advisory services for the sum of 365 300 UAH without observance of procedure of purchase.
Also the enterprise in the auditing period provided the charitable help which isn't provided by the financial plan of 11 thousand UAH and at unprofitable activity - 4 200 UAH.
During audit it is eliminated violations for the sum of 8 500 000 UAH or 89,8%, including separate violations of an order of conducting accounting and financial statements.
Nevertheless, separate violations in accounting led not only to a curvature of financial statements, and and were displayed on financial results of activity of the enterprise. In this regard in tax authorities the corresponding materials for making decision on correctness of definition and payment are sent to the state budget of a part of profit and concerning violations by the enterprise of an order of conducting cash purchases.
By results of audit eight workers are brought to administrative responsibility.
For a violation of the law about tender procedures on the director the enterprise is made the protocol on an administrative offense which is sent to court of the Central district of Nikolaev.
The prosecutor's office of the Nikolaev area is informed on results of audit.