The control and revision department in Kyiv revealed the loss of financial resources for UAH 513.47 thousand. during the audit of the financial and economic activities of the Institute for Nuclear Research of the National Academy of Sciences of Ukraine for the period from August 1, 2007 to November 1, 2010
This was reported to “Comments” in the press service of the KRU in Kyiv.
Thus, the Institute received less than 46.4 thousand UAH. income from leased property due to non-conclusion of contracts and understating of the rental rate, paid UAH 101.27 thousand. for utilities consumed by tenants, overpaid employees UAH 40.44 thousand. wages and at the same time missed 28.56 thousand hryvnia.
The auditors also found that the institute unjustifiably and inflatedly transferred UAH 49.05 thousand to state trust funds, did not return UAH 202.28 thousand to the budget, which the tenants reimbursed for the utilities they consumed, unnecessarily wrote off 1,792, 53 liters of fuel for 11.46 thousand UAH. and did not reflect accounts receivable for 13.27 thousand hryvnias in accounting.
In addition, when paying for repairs performed by the Institute for Nuclear Research, the reliability of their cost was not verified. As a result, contractors overestimated rates, overhead ratios and estimated profit by UAH 17.09 thousand.
In addition, when land plots were credited to the Institute’s balance sheet without the corresponding ownership right, the Institute’s accounting records overestimated the value of assets by a billion hryvnias. And due to the failure to re-evaluate (re-evaluate) the balance sheet value of fixed assets, their value was underestimated by 7 million hryvnias.
For violation of the legislation on the budgetary system of Ukraine, a protocol on an administrative offense was drawn up under Art. 164-12 of the Code of Administrative Offenses, which was sent to the Goloseevsky District Court.
For violations in the conduct of accounting to administrative responsibility under Art. 164-2 of the Code of Administrative Offenses, 4 officials of the Institute were involved.