The regional prosecutor's office conducted an inspection of the activities of the main department of the Ministry of Finance for the Vitebsk region
The inspection revealed that, despite the significant work carried out by the Main Department in the sphere of control (supervisory) activities, officials of the inspected entity committed substantial violations of the legislation.
In particular, during the inspection, violations of the legislation were identified, indicating insufficient control over the elimination of violations detected during inspections and the bringing of guilty persons to justice. The inspected entities did not always provide timely and complete information on compliance with the requirements of the controlling body, which was left unaddressed by the Main Department (inspections of the State Institution "Physical Culture and Sports Club "Orsha", State Specialized Forest Utility Institution "Dokshitsy District Veterinary Station", branch of the Educational Institution "Belarusian State Technological University" "Polotsk State Forestry College", Educational Institution "Vysoksky State Professional Lyceum of Agricultural Production", OJSC "Keramika" and others).
There were instances of violations of the legislation when bringing inspected entities to administrative responsibility for violations of budget legislation.
When formalizing the results of the conducted inspections, officials of the Main Department committed violations of the requirements of the legislation on control (supervisory) activities. The inspection reports did not always indicate the positions, surnames and initials of the persons whose actions (inaction) led to violations of the legislation by the inspected entities; information on the period of their work in their positions was incorrectly reflected; errors were made when indicating the dates of document compilation and other violations.
Due to improper formalization of documents, the inspection reports repeatedly containedchanges, which hindered the work on eliminating identified violations of legislation and bringing the guilty parties to justice.
Auditors did not always reflect the necessary information about the verification activities carried out in the inspection record books, facts of incorrect indication of information about inspections in these books were allowed, and the procedure for making corrections to entries was not observed.
The prosecutor's inspection also revealed violations of legislation in the activities of the Main Department regarding the granting of deferrals (installments) for the reimbursement to the budget of illegally obtained or not used for their intended purpose or in violation of budget legislation funds. Contrary to established requirements, most applications from economic entities for deferrals (installments) did not contain the necessary information about their solvency and bringing the guilty parties to justice.
The commission for considering applications for deferrals (installments) made decisions (recommendations) in the absence of a quorum and without studying the list of necessary documents (KUP "Orshansky Spetkombinat", UP ZhKH "Vitraykomkhoz", UO "Orshansky State Polytechnic Vocational-Technical College", UZ "Dokshitskaya CRB", GLKHU "Lioznensky Leskhoz" and others).
The violations of legislation identified during the inspection negatively affected the issues of reimbursement to the budget of illegally obtained or not used for their intended purpose or in violation of budget legislation funds.
Based on the results of the inspection, the prosecutor's office of the region submitted a representation to the head of the Main Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region to eliminate violations of legislation on control (supervisory) activities, the provisions of Decree of the President of the Republic of Belarus of 16.10.2009 No. 510 "On improving control (supervisory) activities in the Republic of Belarus", administrative procedural legislation, and the causes and conditions contributing to them. Based on the results
measures have been taken to eliminate the identified violations of the legislation, 3 officials of the department have been disciplined.
Prosecutor of the regional prosecutor's office M. Zaprudskaya