Ksp reports. Report on the work of the ksp for the year
Having considered the report on the work of the Accounts Chamber Russian Federation in 2015, submitted in accordance with Article 31 of the Federal Law of April 5, 2013 No. 41-FZ "On the Accounts Chamber of the Russian Federation", the Federation Council of the Federal Assembly of the Russian Federation notes the following.
On instructions from the Federation Council of the Federal Assembly of the Russian Federation and requests from members of the Federation Council of the Federal Assembly of the Russian Federation, 24 control measures were taken.
In 2015, the Accounts Chamber identified 3,445 violations and deficiencies in the receipt and use of budget funds budget system Russian Federation in the amount of 516.5 billion rubles, including 1,288 violations in the formation and execution of budgets in the amount of 152.8 billion rubles.
In 2015, 566 violations of the legislation of the Russian Federation were recorded in the course of state (municipal) procurement and procurement certain types legal entities in the amount of 126.1 billion rubles.
Volume budget funds with signs of misuse amounted to 3.7 billion rubles, inefficient use of federal and other resources in the amount of 81.2 billion rubles was revealed.
In total, in 2015, the Accounts Chamber ensured the return of 10,317.0 million rubles to the federal budget and the budget of the Union State.
Based on the results of the control measures, the Accounts Chamber sent to the participants budget process 300 submissions, 52 prescriptions and 349 information letters. Inspectors of the Accounts Chamber initiated 299 cases on administrative offenses. 344 officials guilty of violating the legislation of the Russian Federation were brought to disciplinary responsibility.
To the prosecutor's office, preliminary investigation bodies, internal affairs bodies and bodies state security 118 materials were sent, on the basis of which 40 decisions were made to initiate criminal proceedings, 177 submissions were made to take measures to eliminate the identified violations of the legislation of the Russian Federation, 4 illegal legal acts were protested.
The control and expert-analytical activities of the Accounts Chamber carried out in 2015 made it possible to identify the presence of significant reserves to improve the efficiency of the use of funds federal budget. In conclusions on draft regulatory legal acts and in the final materials of control and expert-analytical activities, the Accounts Chamber formulated proposals to improve the efficiency of using federal budget funds, but many of them were not implemented.
The Accounts Chamber notes the low level of execution of expenses for the provision of subsidies to the constituent entities of the Russian Federation, which is due to the continuing trend in the distribution of subsidies at the end fiscal year, which leads to the formation of balances of interbudgetary transfers and the risks of inefficient use of funds. As of January 1, 2016, the balances of interbudgetary transfers on the accounts of the subjects of the Russian Federation subject to return to the federal budget amounted to 72.2 billion rubles, including 53.1 billion rubles from subsidies.
The Accounts Chamber indicated the reasons for the formation of balances on interbudgetary subsidies on the accounts of the constituent entities of the Russian Federation: the absence or untimely adoption of relevant regulatory legal acts, decisions of the Government of the Russian Federation on the distribution of subsidies, untimely preparation by the constituent entities of the Russian Federation design and estimate documentation, the duration of the procedures for the seizure of real estate, the failure of contractors to fulfill their obligations, as well as the late conclusion of government contracts caused by the delay in obtaining a positive conclusion from the state examination of projects implemented in the regions.
In the course of the expert and analytical activities of the Accounts Chamber, it was established that, according to the data of the constituent entities of the Russian Federation, in 2015 the total need for funds necessary for the implementation of the decrees of the President of the Russian Federation dated May 7, 2012 was estimated at 2,898.2 billion rubles. rubles (in 2014 - 2,659.3 billion rubles, in 2013 - 2,215.9 billion rubles).
The total amount of missing funds in 2015 was estimated by the constituent entities of the Russian Federation at 443.9 billion rubles (which is 22 percent higher than in 2014), their share is 15.3 percent of the need (in 2014 - 13.7 percent) .
In 2015, the Accounts Chamber carried out a set of control measures to verify the implementation of agreements to achieve target indicators for optimizing the network of state and municipal medical, educational organizations, cultural institutions and social service organizations.
In the constituent entities of the Russian Federation, optimization measures in social sphere almost completed. According to the Accounts Chamber, a further reduction in the number of state and municipal organizations in the field of education, culture, and healthcare may lead to a decrease in the coverage and quality of services provided, an increase in the queue and waiting times for their receipt, and a decrease in the level of satisfaction of citizens.
In accordance with federal law dated June 28, 2014 No. 172-FZ "On strategic planning in the Russian Federation” and within the framework of the legally established powers, the Accounts Chamber carried out monitoring of strategic planning in 2015. At the same time, the Accounts Chamber revealed a violation of the deadlines for creating the legal framework for strategic planning, noted the risks of violating the sequence of developing strategic planning documents, their inconsistency in terms of implementation and content. In addition, the Accounts Chamber found a number of organizational risks in the development of the strategic planning system.
In view of the foregoing, the Federation Council of the Federal Assembly of the Russian Federation decides:
1. Take note of the report on the work of the Accounts Chamber of the Russian Federation in 2015.
2. Recognize the work of the Accounts Chamber as satisfactory.
to continue checking the implementation of the debt policy in the constituent entities of the Russian Federation with the highest growth public debt and analysis of the effectiveness of measures taken by the constituent entities of the Russian Federation to reduce the volume of public debt;
evaluate the effectiveness of the use of federal budget funds allocated for state support of innovation activities carried out within the framework of the implementation of the Strategy for Innovative Development of the Russian Federation for the period up to 2020, approved by Decree of the Government of the Russian Federation dated December 8, 2011 No. 2227-r, and continue monitoring the implementation decrees of the President of the Russian Federation of May 7, 2012;
evaluate the effectiveness of the use of federal budget funds allocated for research and development work carried out in the field of the military-industrial complex in the interests of ensuring the defense and security of the Russian Federation;
assess the effectiveness of spending subventions from the federal budget to the budgets of the constituent entities of the Russian Federation for the implementation of measures fire safety and extinguishing forest fires, as well as the completeness and timeliness of bringing these subventions to the constituent entities of the Russian Federation, to analyze accounts payable subjects of the Russian Federation in connection with extinguishing forest fires and the amount of federal budget allocations aimed at extinguishing it;
to continue work on assessing the timeliness of bringing to agricultural producers the federal budget funds provided for State program development Agriculture and regulation of the markets for agricultural products, raw materials and food for 2013-2020, approved by Decree of the Government of the Russian Federation of July 14, 2012 No. 717, as part of the planned control measures;
to continue checking the effectiveness of the use of federal budget funds aimed at preparing for the 2018 FIFA World Cup in the Russian Federation, as well as to assess the effectiveness of the use of federal budget funds provided for the implementation of the federal target program "Development of physical culture and sports in the Russian Federation for 2016–2020”, approved by Decree of the Government of the Russian Federation of January 21, 2015 No. 30;
to prepare, within the framework of conclusions on draft federal laws, proposals for improving the budget process in order to increase revenues and improve the efficiency of expenditures of the budgets of the budget system of the Russian Federation;
monitor the implementation of the plan for the preparation of strategic planning documents provided for by the Federal Law "On Strategic Planning in the Russian Federation".
4. Recommend to the Government of the Russian Federation to ensure the unconditional implementation of the provisions of regulatory legal acts in the formation of the state task and the calculation of the volume financial support fulfillment of the state task in order to eliminate the causes of the formation of balances on the accounts of budgetary and autonomous institutions.
6. The Accounts Chamber to inform the Federation Council of the Federal Assembly of the Russian Federation on the implementation of this resolution in the second half of 2016.
7. Control over the implementation of this resolution shall be entrusted to the Federation Council Committee on the Budget and Financial Markets.
8. This resolution comes into force from the date of its adoption.
Chairman
Federation Council
Federal Assembly
Russian Federation
IN AND. MATVIENKO
Chamber of Control and Accounts municipality The Tosnensky District of the Leningrad Region is the control and accounting body of the municipal formation of the Tosnensky District of the Leningrad Region, a local self-government body, has the rights of a legal entity.
The control and accounting body of the municipal formation Tosnensky district of the Leningrad region is a permanent body of external municipal financial control, formed by the council of deputies of the municipality Tosnensky district of the Leningrad region (decision of the council of deputies dated August 28, 2012 No. 170 "On the control and accounting body of the municipal formation Tosnensky district of the Leningrad region ").
Full name - Control and Accounts Chamber of the Municipal Formation Tosnensky District of the Leningrad Region, short name - KSP Tosnensky municipal district(hereinafter referred to as KSP).
Structure, composition and headcount PCB approved by the decision of the council of deputies of the municipal formation Tosnensky district of the Leningrad region dated November 22, 2012 No. 184 "On approval of the structure and staffing of the Chamber of Control and Accounts of the municipal formation Tosnensky district of the Leningrad region". The PCB consists of the Chairman of the PCB and the staff of the PCB. The structure of the PCB apparatus consists of sectors in the areas of control and expert-analytical activities, as well as providing specialists. The approved staffing of the PCB is 7 people.
2013 is the year of organizing the activities of the KSP. The actual number of employees as of December 31, 2013 is 5 people. All employees have higher professional education: higher legal education - 2 people, higher financial and economic education - 3 people. In 2013, 1 employee of the PSC at the Financial University under the Government of the Russian Federation was trained under the advanced training program under the program “Financial control of the activities of municipal authorities: organization, methodology, implementation of results”.
In 2013, the work of the Chamber of Control and Accounts was carried out in accordance with Federal Law No. 6-FZ dated 07.02.2011 “On general principles organization of the activities of the control and accounting bodies of the constituent entities of the Russian Federation and municipalities”, the Charter of the Chamber of Control and Accounts and on the basis of agreements on the transfer of powers to the PCB of the control and accounting bodies of 12 settlements of the municipal district (out of 13 settlements of the district), signed between the representative bodies district and the following settlements that are part of the municipality Tosnensky district of the Leningrad region:
1. Tosno urban settlement
2. Krasnoborsk urban settlement
3. Fornosovskoe urban settlement
4. Lisinsky rural settlement
5. Luban urban settlement
6. Nikolskoye urban settlement
7. Nurma rural settlement
8. Ryabovskoe urban settlement
9. Trubnikoborsk rural settlement
10. Fedorovskoye rural settlement
11. Telmanovskoe rural settlement
12. Shapkinskoye rural settlement
Control activity
In 2013, the PSC carried out 20 control activities, including an external audit of budget execution reports and annual budget reports of the chief administrators of budget funds for 2012 (18), as well as an audit of the intended use of budget funds allocated for repair work in preschool educational institution and verification of the use of settlement budget funds for pension provision municipal employees.
Control activities covered 19 objects of control, of which local governments - 18, municipal institution – 1.
The volume of audited budget funds totaled 3,284,908 thousand rubles, of which 3,284,405 thousand rubles - during the external audit.
The volume of expenditure obligations approved in the budgets of municipalities for 2013, in total - 3968368 thousand rubles, of which:
In the budget of the municipal formation Tosnensky district of the Leningrad region - 2,652,499 thousand rubles;
In the budgets of the settlements of the municipal district - 1,315,869 thousand rubles.
According to the results of control measures in 2013, violations and shortcomings in the amount of 8336 thousand rubles were revealed, including:
Non-observance of the maximum size of the budget deficit established by the RF Budget Code following the results of budget execution - 4680 thousand rubles;
Inconsistency of the budget list with the decision on the budget - 3568 thousand rubles;
Misuse of budgetary funds - 88 thousand rubles.
Expert-analytical activity
In 2013, the PCB carried out 207 expert and analytical activities, prepared the relevant conclusions:
Financial and economic expertise of draft decisions of councils of deputies of municipalities of the municipal district on the execution of the budgets of municipalities of the Tosnensky district of the Leningrad region for 2012 - 13;
Examination of draft decisions of councils of deputies of municipalities of the municipal district on amendments to the decisions on the budgets of municipalities of the Tosnensky district of the Leningrad region for 2013 and for the planned period of 2014 and 2015 - 77;
Financial and economic expertise of draft regulatory legal acts of representative bodies of local self-government of municipalities of the Tosnensky district of the Leningrad region - 77;
Financial and economic expertise of draft legal acts of local self-government bodies of municipalities of the Tosnensky district of the Leningrad region under targeted programs - 40.
Based on the results of expert and analytical activities, 109 proposals were prepared to eliminate the identified shortcomings on the issues of ensuring compliance with the budget process, the established procedure for managing and disposing municipal property, the established procedure for spending funds reserve fund, the procedure for the formation and use of the road fund, the validity of changes budget commitments, compliance with the established procedure for the formation of wage funds of local governments, the establishment of spending obligations of the municipality, etc. When making decisions by local governments, the comments of the PCB were taken into account.
Implementation of the results of control and expert-analytical activities
Based on the results of the control measure to verify the targeted use of budgetary funds allocated for repair work, the KSP sent a presentation to the heads of local governments and institutions to eliminate the identified violations and shortcomings. They considered the submission, the results were reported to the PCB, the return to the district budget of budgetary appropriations used for other purposes was ensured in full within the prescribed period.
Publicity
On the Internet, the Chamber of Control and Accounts of the Municipal Formation Tosnensky District of the Leningrad Region has its own information website, the address of which is . In 2013, the Regulations on the official website of the Chamber of Control and Accounts of the Municipal Formation Tosnensky District of the Leningrad Region, the structure of the site, the list of information on the activities of the Chamber of Control and Accounts posted on the official website were approved, responsible persons were appointed for the timely placement and updating of information. The site is currently in test mode.
Financial support for the activities of the control and accounting body
The actual cost of maintaining the CAP in 2013 amounted to 4384 thousand rubles, of which the funds of the budget of the municipal district - 1651 thousand rubles, interbudgetary transfers transferred to the budget of the district from the budgets of settlements for the exercise of powers under external municipal financial control- 2733 thousand rubles.
Planned funds for the maintenance of the CSP in the budget for 2014 - 4882 thousand rubles, of which 2331 thousand rubles - budget funds of the municipal district, 2551 thousand rubles - interbudgetary transfers transferred to the district budget from the budgets of settlements for the exercise of powers of external municipal financial control.
The Chamber of Control and Accounts of the Municipal Formation Tosnensky District of the Leningrad Region is a member of the Union of Municipal Control and Accounts Bodies of the Association of Control and Accounts Bodies of the Russian Federation (Decision of the Presidium of the Union of the ICSO protocol No. 5 (131) dated 02.04.2013).
Last week, the State Duma considered a report on the work of the Accounts Chamber in 2016. The number of objects that were covered by control measures increased by almost a quarter compared to 2015 and amounted to 3211. total amount identified violations and shortcomings in the use of budgetary funds in 2016 amounted to about 966 billion rubles. As a result, 45 criminal cases and 411 cases of administrative offenses were initiated.
I will also note that the Accounts Chamber has carried out a number of control measures on instructions and resolutions of the State Duma.
First, there was control over the construction of perinatal centers. Now out of 32 facilities only 13 have been put into operation. According to the report of the Accounts Chamber, in 6 subjects of the Federation there is a high risk that perinatal centers will not start working on time. We will pay special attention to this, because in this case we are talking about the quality of life of people and demographic situation in the regions.
Secondly, control measures were taken in relation to providing children with places in preschool institutions. Today, there is a positive trend in this area, but the shortage of places, unfortunately, persists: as of June 1, the number of children aged 3 to 7 years old who are not provided with places in kindergartens amounted to 49 thousand, under the age of 3 years - almost 142 thousand.
Thirdly, the Accounts Chamber monitored the creation of new places in schools. Let me remind you that on the initiative of " United Russia"A program is being implemented, the purpose of which is to switch to a one-shift mode of education and transfer schoolchildren from buildings with high level wear. In 2016, more than 160 thousand new places appeared in general education institutions, but at the same time, the number of students in the second shift increased by almost 10 thousand people and amounted to about 2 million. The number of students in buildings with a level of wear of more than 50% increased by more than 68 thousand and reached almost 3 million people.
All this indicates that it is necessary to improve the mechanism for distributing budgetary funds and increase the efficiency of their use when creating new places in preschool institutions and schools.
Another topic that is under special control of the Accounts Chamber is road construction. In 2016, the amount of funds allocated for roads amounted to almost 1 trillion rubles. 36 regions did not reach the planned targets: for example, the Krasnodar Territory, the Republic of Tyva, the Leningrad Region, the Perm Territory. The problem, again, is not in money and not in its quantity, but in the willingness to effectively use the resources provided.
Finally, follow-up activities were carried out state support Agriculture. Things are much better in this area. Most indicators in 2016 turned out to be higher than planned: in particular, for grain, meat, fish, sugar, and potatoes. Regional subsidies have been almost fully utilized.
In response to the control measures of the Accounts Chamber, last year the State Duma adopted several important legislative acts. This testifies to the close interaction between the parliament and the parliamentary financial control body. In order to make this interaction even more effective, in the future we intend to invite auditors of the Accounts Chamber to meetings of the relevant relevant committees. They will be able not only to express their views on the content of certain bills, but also to make their own proposals for improving the socio-economic situation in our country.
