DECISION OF ECONOMIC COUNCIL OF COMMONWEALTH OF INDEPENDENT STATES

of December 27, 2006

About results of the documenting audits of financial and economic activities of the bodies of the Commonwealth financed from the single budget of bodies of the CIS which are carried out in 2006

The economic council of the Commonwealth of Independent States solved:

1. Take into consideration Information on results of the documenting audits of financial and economic activities of the bodies of the Commonwealth financed from the single budget of bodies of the CIS which are carried out in 2006 it (is applied).

2. Submit the specified Information for consideration of the regular meeting of Council of CIS Heads of Government (the draft decision is attached).

3. To heads of the bodies of the Commonwealth financed from the single budget of bodies of the CIS to analyze and remove the causes of violations and shortcomings of implementation of financial and economic activities.

4. To coordination service of Council of commanders of Border troops to pay attention to the cases of violation of financial discipline taking place and to provide their non-admission from now on.

 

From the Republic of Moldova

From the Republic of Tajikistan

From the Republic of Armenia

From Turkmenistan

From the Russian Federation

From the Republic of Kazakhstan

From the Azerbaijan Republic

From the Republic of Uzbekistan

From the Republic of Belarus

From the Kyrgyz Republic

From Georgia

From Ukraine

Information on results of the documenting audits of financial and economic activities of the bodies of the Commonwealth financed from the single budget of bodies of the CIS which are carried out in 2006

Based on Regulations on the single budget of the bodies of the CIS financed by budgetary funds of the State Parties of the Commonwealth of Independent States approved by the Decision of Council of CIS Heads of Government of May 31, 2001 (Item 9. 5), representatives of bodies of the state financial control of the State Parties of the CIS carry out in 2006 documenting audits of financial and economic activities (further - audits) Executive committee of the CIS (the headquarters and Department), Coordination service of Council of commanders of Border troops (further - KS SKPV) and Bureau on coordination of fight against organized crime and other dangerous types of crimes in the territory of the State Parties of the CIS (further BKBOP).

Audits of the specified bodies of the Commonwealth were carried out according to Regulations on documenting audits of financial and economic activities of the bodies of the Commonwealth financed from the single budget of bodies of the CIS, the approved Decision of CIS Economic Council of June 27, 2003 and to terms according to the Schedule of carrying out documenting audits of financial and economic activities of the bodies of the Commonwealth of Independent States financed from the single budget of bodies of the CIS, for 2005-2006, to the CIS approved by the Chairman of the board of heads of governments on October 5, 2004.

Materials of audits with actions plans on elimination of the revealed violations and shortcomings of financial and economic activities are considered by Executive committee of the CIS and directed on September 1, 2006 to heads of governments of the State Parties of the CIS.

Audit of Executive committee of the CIS includes audit of the headquarters Minsk) on March 2-17, 2006 from September 1, 2005 till February 28, 2006 and audit of Department (Moscow) on April 4-21, 2006 from October 1, 2005 till March 31, 2006.

According to the act of audit of the headquarters the following defects of financial and economic activities are revealed:

- issue by proxy vacation pay and the salary according to pay-sheets without the corresponding record "By proxy" (powers of attorney are attached to pay-sheets) in defiance of requirements of Item 28 of Rules of conducting the cash transactions and payments with cash in the Republic of Belarus approved by the resolution of Board of National Bank of the Republic of Belarus "About approval of rules of conducting cash transactions in the Republic of Belarus" of March 26, 2003 No. 7;

- compensation of other expenses on the total amount of 1 300 rub of the Russian Federation based on the acts approved by the vice-chairman of Executive committee - the Executive secretary of the CIS, without the submitted supporting documents in the original (accounts, receipts, etc.) in defiance of requirements of Item 53.5 of the Regulations on regulation of work of the workers directed to work in organizations of the Republic of Belarus abroad, both guarantees and compensations in case of official journeys abroad, the Ministry of Labour of the Republic of Belarus approved by the resolution of April 14, 2000 to No. 55;

- exceeding of limit of cellular communication on 48, 34 US dollars (during check the specified cash amount is granted on cash desk);

- cases of exceeding of regulation of run of the car on 115 km therefore it is excessively spent gasoline for the amount of 28 240 rub of the Republic of Belarus (during check by the guilty employee money in the specified amount is deposited in cash desk);

- illegal connection of four employees to exit to long distance communication in departure from the Regulations on providing with means of communication approved by the order of Executive committee of the CIS of September 8, 2005 No. 85, granting right to use long distance and international telecommunication to the employees holding positions is not lower than position of the assistant department head;

- availability on the sub-account ON "Target means and non-paid receipts" of remaining balance of extrabudgetary funds in the amount of the 30th 577, 6 rub of the Russian Federation given to the headquarters by the president of Fund Mira GOI Hiro Sayonzhi on January 18, 2002 in case of delivery "Steles Mira", which were subject to transfer in Stabilization fund of bodies of the CIS according to the Regulations on it approved by the Decision of CIS Economic Council on December 19, 2003.

The actions plan on elimination and prevention of the violations and shortcomings noted in the act of documenting audit of financial and economic activities of the headquarters of Executive committee of the CIS of March 17, 2006 is approved with the Acting First Deputy Chairman of Executive committee - the Executive secretary of the CIS Garkun V. G., signed by Sidorovich I. M. managing affairs. and the assistant department head of financial accounting and the reporting - the deputy chief accountant of Financial department of Executive committee of the CIS of Maltsevy P.M.

According to the act of audit of Department the following violations and shortcomings of financial and economic activities are established:

- cases of salary payment to persons which are not specified in pay-sheets without execution of powers of attorney in accordance with the established procedure "according to the receipt" in defiance of Item 16 of the Procedure for the conducting cash transactions in the Russian Federation approved by the solution of the Board of directors of the Central Bank of Russia of September 22, 1993 No. 40;

- in some cases the money deposited according to pay-sheets was not given in bank department in the established three-day time in defiance of Item 18 of the specified Procedure;

- tenders for purchase of goods, performance of works and rendering services were not carried out.

The chairman of Executive committee - the Executive secretary of the CIS Rushailo V. B. approves on May 12, 2006 the Actions plan on elimination and prevention of the violations and shortcomings noted in the act of documenting audit of financial and economic activities of Department of Executive committee of the CIS in the Russian Federation of April 21, 2006 signed by the chief the otdelaglavny accountant of Financial department of Executive committee of the CIS Mirzatullayeva M. V.

In the specified Plan concerning the note of audit committee on non-compliance with Items 9 and 10 of the Procedure for distribution of quotas, appointment and rotation of vice-chairmen of the Executive komitetaispolnitelny secretary of the CIS and other officials on quota vacancies in Executive committee of the Commonwealth of Independent States, the approved Solution of SGP of the CIS of October 7, 2002 taking into account changes and additions made by the Solution of SGP of the CIS of June 3, 2005 gives the explanation and reasons for legitimacy of temporary appointment of Grinchiya V. E. on quota vacancy of Ukraine the deputy director of Department of economic cooperation according to the paragraph the second Item 6 of the specified Procedure.

Audit of KS SKPV which is carried out on May 16 - 26, 2006 from July 1, 2004 till May 1, 2006 establishes violations of budget discipline:

- excess of actual expenses over estimate assignments under the article 110110 "Compensation of Civil Servants" for 270 rub of the Russian Federation;

- the direction of budgetary funds for the article 110310 "Medicines, Dressing Means and Other Medical Expenses" in the amount of the 22nd 321, 00 rub of the Russian Federation which are not provided in the estimate.

It should be noted that because of failure to carry out were not carried out by number of gosudarstvuchastnik of the CIS of obligations on transfer of contributions to the single budget of bodies of the CIS in full: plans of joint actions of organizational nature, providing staff with the put allowance types, the direction of funds for further development of material and technical resources, timely repayment of accounts payable.

Chairman of KS SKPV Manilov A. L. On June 2, 2006 the Actions plan on elimination of the violations noted in the act of audit of financial and economic activities of KS SKPV of May 26, 2006 signed by the assistant to the Chairman on financial questions Korolkovy V. V is approved.

By audit of BKBOP which is carried out on July 25 - on August 5, 2006 from October 1, 2004 till July 1, 2006, it is established:

- requirements of the Procedure for the conducting cash transactions in the Russian Federation approved by the solution of the Board of directors of the Central Bank of Russia of September 22, 1993 No. 40, regarding the proper equipment of cash desk in the certain room (the cash desk is located in general office of financial and economic department that does not correspond to provisions of Section 3 of the specified Procedure), and also regarding ensuring timely submission of expense reports with plenipotentiaries were not observed;

- expenses on fee for notarial actions according to the payment order of June 3, 2005 are mistakenly carried No. 45 in the amount of 2 400 rub of the Russian Federation on subject Article of economic classification of expenses 110350 "Other consumable materials and objects of supply" instead of the article 111040 "Other Current Expenses".

The director of BKBOP Side A.V. approves on August 7, 2006 the Actions plan on remedial action, the Bureau noted when carrying out documenting audit of financial and economic activities for coordination of fight against organized crime and other dangerous types of crimes in the territory of the State Parties of the Commonwealth of Independent States from October 1, 2004 till the July 1, 2006 signed by the head of department of financial and economic providing Gerashchenko N. A.

In the act of audit of BKBOP of August 5, 2006 inaccuracy is allowed, namely: the percent of accomplishment of financial liabilities by the Republic of Belarus as of July 1, 2006 according to the act made 45,09 of % of the established contribution for 2006. Actually the Republic of Belarus provided transfer of the contribution to implementation of activities of the specified body in the amount 919, of 8 thousand rubles of the Russian Federation that constitutes 50% of the established contribution for 2006.

In general during documenting audits of financial and economic activities of Executive committee of the CIS, Bureau on fight against organized crime and other dangerous types of crimes of the severe violations connected with over-expenditure of money, their inappropriate use, embezzlement by the commissions is not revealed. Heads of all checked bodies approve actions plans on elimination of the violations and shortcomings noted in acts of audits. When carrying out documenting audit of financial and economic activities of Coordination service of Council of commanders of Border troops established facts of violation of financial discipline what the head of KS SKPV needs to pay attention to.

Appendix:

1. The schedule of carrying out documenting audits of financial and economic activities of the bodies of the Commonwealth of Independent States financed from the single budget of bodies of the CIS for 20052006 years on 1 l.;

2. The act of documenting audit of financial and economic activities of the headquarters of Commonwealths of Independent States Executive committee (Minsk) of March 17, 2006 on 9 l.;

3. The act of documenting audit of financial and economic activities of Department of Commonwealths of Independent States Executive committee (Moscow) of April 21, 2006 on 27 l.;

4. Actions and the Actions plan for elimination and prevention of the violations and shortcomings noted in acts of documenting audits of financial and economic activities of Executive committee of the CIS of March 17 and on April 21, 2006 on 3 l.;

5. The act of audit of financial and economic activities of KS SKPV of May 26, 2006 on 12 l.;

6. The actions plan on elimination of the violations noted in the act of audit of financial and economic activities of KS SKPV of May 25, 2006 and the Report on remedial action noted in the act of audit of May 25, 2006 on 6 l.;

7. The act of audit of financial and economic activities of BQ the BOP of August 5, 2006 on 11 l.;

8. The actions plan on remedial action, noted when carrying out audit of financial and economic activities of BKBOP of August 5, 2006 on 1 l.

 

Financial department of Executive committee of the CIS

Approved by Council of CIS Heads of Government of October 5, 2004

The schedule of carrying out documenting audits of financial and economic activities of the bodies of the Commonwealth of Independent States financed from the single budget of bodies of the CIS for 2005-2006

+------------------------------------------------------------------+
¦Наименование ревизуемого¦ Время проведе- ¦    Время проведения    ¦
¦органа СНГ              ¦ ния последней  ¦   очередной ревизии*   ¦
¦                        ¦ ревизии        +------------------------¦
¦                        ¦                ¦ 2005 год     2006 год  ¦
+------------------------+----------------+------------------------¦
¦Экономический Суд СНГ   ¦апрель 2003 г.  ¦08-18.02   ¦   X        ¦
+------------------------+----------------+-----------+------------¦
¦Исполнительный   комитет¦                ¦           ¦            ¦
¦СНГ:                    ¦                ¦           ¦            ¦
¦Штаб-квартира, г.Минск  ¦март 2004 г.    ¦01-18.03   ¦01-17.03    ¦
¦Отделение, г.Москва     ¦апрель 2004 г.  ¦05-22.04   ¦04-21.04    ¦
+------------------------+----------------+-----------+------------¦
¦Штаб по  координации во-¦март 2003 г.    ¦17-27.05   ¦   X        ¦
¦енного    сотрудничества¦                ¦           ¦            ¦
¦государств  - участников¦                ¦           ¦            ¦
¦СНГ  с   функционирующим¦                ¦           ¦            ¦
¦при   нем   Межгосударс-¦                ¦           ¦            ¦
¦твенным  координационным¦                ¦           ¦            ¦
¦центром  по увековечению¦                ¦           ¦            ¦
¦памяти защитников   Оте-¦                ¦           ¦            ¦
¦чества                  ¦                ¦           ¦            ¦
+------------------------+----------------+-----------+------------¦
¦Межгосударственный  ста-¦сентябрь 2003 г.¦09-19.08   ¦            ¦
¦тистический комитет СНГ ¦                ¦           ¦   X        ¦
+------------------------+----------------+-----------+------------¦
¦Антитеррористический    ¦ноябрь 2003 г.  ¦22.10-03.11¦   X        ¦
¦центр  государств-участ-¦                ¦           ¦            ¦
¦ников СНГ               ¦                ¦           ¦            ¦
+------------------------+----------------+-----------+------------¦
¦Координационная   служба¦август 2004 г.  ¦     X     ¦16-26.05    ¦
¦Совета командующих  Пог-¦                ¦           ¦            ¦
¦раничными войсками      ¦                ¦           ¦            ¦
+------------------------+----------------+-----------+------------¦
¦Бюро по      координации¦предусмотрена   ¦     X     ¦25.07-04.08 ¦
¦борьбы с  организованной¦на 20 октября - ¦           ¦            ¦
¦преступностью и    иными¦5 ноября 2004 г.¦           ¦            ¦
¦опасными видами преступ-¦                ¦           

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