Owner's mismanagement
Thus, the state of accounts payable and receivable indicates that obligations under concluded contracts are not always fulfilled in a timely manner; a significant increase in overdue accounts receivable and payable was noted at many enterprises in 2016.
At the same time, it is not taken into account that the untimely settlement of contracts may entail additional non-productive expenses for the enterprise. Enterprises do not always use all opportunities for judicial protection of their interests.
Facts of mismanagement and wastefulness, lack of control over the state of settlements, and receipt of funds to the enterprise's settlement account do not go unnoticed, and appropriate prosecutorial response measures are taken regarding them.
In particular, paragraph 24 of the Resolution of the National Statistical Committee of the Republic of Belarus dated 15.01.2014 No. 9 "On Approval of State Statistical Reporting Form 12-f (Settlements) "Report on the State of Settlements" and Instructions for its Completion" stipulates that overdue (accounts receivable, accounts payable) debt, overdue debt on loans and borrowings includes debt not repaid within the terms established by contracts or legislation.
According to the statistical reporting data 12-f (settlements) of one of the enterprises supervised by the Vitebsk Transport Prosecutor's Office, submitted to the state statistics bodies, during the period from May 2016 to August 2016, overdue accounts receivable in the amount of 19,134 rubles were not indicated by the chief accountant as the responsible person of the enterprise.
Since the specified
an administrative offense was committed, as provided for by Part 1 of Article 23.18 of the Code of Administrative Offenses of the Republic of Belarus, i.e., the submission by an official and (or) other authorized person responsible for compiling and submitting state statistical reporting data, of distorted state statistical reporting data. By the resolution of the Deputy Vitebsk Transport Prosecutor Kolpakova N.L. dated 05.01.2017, the chief accountant was brought to administrative responsibility on the specified grounds with a fine of 10 basic units.
In accordance with Article 25 of the Law of the Republic of Belarus "On Combating Corruption", intentional untimely provision of information by a public official or provision of incomplete or unreliable information is an offense that creates conditions for corruption.
In addition, the chief accountant was subsequently officially warned about the inadmissibility of further actions that violate the requirements of the legislation on the procedure for submitting state statistical reporting data, and it was explained to her that in case of repeated commission of such actions, depending on the nature of the violations, administrative (Part 2 of Article 23.18 of the Code of Administrative Offenses of the Republic of Belarus) or criminal liability may be applied in accordance with the legislation of the Republic of Belarus.
Deputy Vitebsk Transport Prosecutor
Junior Justice Counselor N.L. Kolpakova