Audit chamber revealed violations to 426 billion rubles in the budget for 2018
The amount of violations, revealed during check of execution of the budget for 2018, made up 426,2 billion rubles, says the report of the accounting chamber.
«Compared with 2017 the total amount of the revealed violations decreased by 121,1 billion, or 22.1%», — quotes the document TASS.
According to the chamber, the largest volume of violations in 2018 revealed by the use of means of the Federal budget, as well as in the provision of services to the population by government agencies — 73,6 billion, in public procurement by 18.7 billion rubles, in connection with improper reflection in accounting facts of economic life RUB 308 million, using funds from the Federal budget without reaching socio-economic result is 9.1 million rubles. The volume of other violations amounted to 16.4 million.
In 2018, the budget was executed with a surplus for the first time since 2011. The budget surplus amounted to 2.74 trillion rubles., which is 602,7 bn or 28.2% more than the target set in the Federal law on the budget. The share of non-oil deficit relative to GDP decreased by 1.8 percentage points (to 6.1% of GDP). The last figure is less than 6% was in 2007 (3.5 per cent).
In 2018 also marked the highest surplus of revenues over the past 6 years. Revenues were $ 19.45 trillion, exceeding the budgeted amount 506,8 bn RUB. or 2.7%. A high reading is due to the growth of non-oil revenues (in 306,1 billion roubles) oil and gas revenues (in 200.7 bn RUB.). The main factors that influenced the increase in revenues were: increase of prices for hydrocarbon raw materials; the appreciation of the US dollar against the ruble; the increase in nominal GDP; the growth of profits.
The level of budget implementation was the lowest in a decade. Expenditures on 95,6% in total 16,71 trillion rubles, the Volume of unexecuted budgetary appropriations amounted to 778,3 billion rubles. and increased in comparison with 2017 30.4%. The largest volume of unexecuted budget allocations (over 100 billion) is set in 2018 in sections «national defense» — 236 billion, or 7.7% of the indicators, «national economy» — 167, 1 billion (6,5%), «National issues» — 154 ,9 billion (11%).
«At a low level (less than 90%) performed costs 13 main managers of means of the Federal budget: the Federal Agency for the Affairs of nationalities, the Federal Agency of Maritime and river transport, Ministry of education, the Federal air transport Agency, Ministry of justice, Ministry of culture, the Russian Federal space Agency, Mypromise, the Federal Agency for subsoil use, Ministry of energy, Ministry of sports, Federal Agency for water resources, Ministry of economic development of the Russian Federation», — stated in the report.
None of the government programs in 2018 has not been executed with a high degree of efficiency, the report says. «According to the audit chamber, the average level of efficiency is set for 21 the state program, the low level of efficiency 7 programmes. A high level of efficiency in government programs is not installed. Not be subject to evaluation of the effectiveness of 12 programmes, where the proportion of indicators that had no actual value, in the total amount of indicators is more than 10%», — stated in the materials of the accounting chamber.
According to the Agency, as of 1 January 2019 at a low level (less than 90%) performed the cost for 10 state programs: the Management of public finances, «the development of the Crimea», «Foreign policy activity», «Reproduction and use of natural resources», «Federal property Management», «Development of physical culture and sports», culture and tourism, the pharmaceutical industry, «the national policy», «Space activity».
At the same time, as noted in the report, in 2018 the Ministry of economic development estimated as high efficiency of implementation to 22 programs, above average level — in the 13 state programs, below average — 4 to state programs, low — only 1 state program «Socio-economic development of the Arctic zone of the Russian Federation». These figures considerably exceed estimates for 2017, according to the Agency.
«Despite the positive changes of economic development in the methodology of assessing the effectiveness of government programs, according to audit chamber, the accounting of forecast values of indices with a high weight coefficient of evaluation indicators at the level of government programs lead to an overestimation of the integral estimates, ranges, which, as in years past, determined by calculation according to the results of the year,» the report says.
The Agency notes that in evaluating the effectiveness of government programs, the Ministry is considering only the level of cash execution of the Federal budget «and are not taken into account other quality indicators of the Federal budget.»
The chamber also notes the low level of cash execution and achievement of indicators in the direction of the state program «Innovative development and modernization of economy» (the level of cash execution — 93,2%, the level of achievement of indicators: 64,3%).
«Formed in 2018, the state program contain systemic deficiencies, including: lack of performance or a discrepancy of their values, indicators of decrees of the President of the Russian Federation from may 7, 2012, a mismatch between the strategic planning documents, ambiguity of goals, lack goals and objectives, mild or low dynamic performance, a significant number of them (about 2 million) and a high proportion of indicators with the late timing of the formation of statistical data», — notes the Agency.
The level of cash execution of expenses on the implementation of Federal targeted investment programme (FTIP) in 2018 was the lowest in 15 years. The costs of the FTIP performed in 81.8% of. The volume of default amounted 134,5 billion rubles. It is 2.1 times more than in 2017. In 2018 not put into operation 181 object or 45.5% of the total number of objects, due to the input. The main reasons of low performance: the inclusion in the FTIP objects that are not ready to start construction; poor quality project documentation development; the later stages of the tender procedures; the non-execution of obligations by contractors; lack of control on the part of contractors.
Priority projects in 2018 were implemented in the context of many changes in their passports and indicators, making it difficult to monitor their implementation. The results of sample monitoring show that certain milestones are not satisfied or performed with violation of terms, stated in the report of the accounts chamber of the Russian Federation on execution of the Federal budget for 2018.
According to the chamber, in accordance with the passports of the 25 priority projects the budget allocation for their implementation are 205,7 billion. «The cost of the implementation of priority projects executed in the sum 199,6 billion, 93.6% of the consolidated painting with the changes. Two priority projects expenditures below 50% («Development of export potential of the Russian educational system» (29.8% of total), «Improving labor productivity and employment support» (47.7 per cent)», — stated in the materials control Department.
Budget «swells» from money, but collection is still low
Audit of the accounting chamber show that there are «reserves additional revenues to the Federal budget.» According to the controlling Agency, additional income can be obtained by reducing inefficient tax benefits, the adoption of a set of measures to reduce the shadow economy, improve the quality of VAT administration.
According to the Agency, in 2018 the Federal budget (except for the income obtained abroad) received 31 type of income is not taken into account in the revised forecast, for a total amount of 9.6 billion rubles; according to 126 types of income forecast is exceeded by more than 15%. At the same time for 51 type of income receipt amounted to less than 85% of the projected amounts.
The chamber notes that the additional revenues to the Federal budget could also be achieved by the adoption of more effective measures for the repayment of existing debt under taxes, duties and levies, collection of payments assessed by the results of the audit work, reduce inefficient tax breaks and exemptions.
«On January 1, 2019, the total debt on Federal taxes and duties including penalties and fines (including arrears), customs payments amounted to 1.25 trillion rubles. Arrears to the budget system of the Russian Federation Federal taxes and duties including penalties and fines administered by the tax authorities, amounted to 1.19 trillion rubles, including arrears — 383,2 billion, the debt on payment of customs payments of 51.2 billion rubles, including fines and penalties — 20.6 billion rubles,» — says the Agency.
The greatest amount of receivables income has developed in FTS Russia (31,5% of total receivables), FFA (14.9 percent), Federal customs service of Russia (9.8 per cent), Federal bailiff service of Russia (9.2%), the Ministry of defense of Russia.
The reserve increase the Federal budget revenues, according to audit chamber, is also increasing the quality of customs control in terms of increasing the effectiveness of the compliance by participants of foreign economic activity of the customs legislation, completeness and reliability of the stated information, completeness of payment of customs payments, application of benefits on payment of customs payments; improve control functions for the correct Declaration of the customs value of goods.
In addition, the Agency sees potential for revenues to the budgetary system is charged with additional payment according to the results of control actions of tax authorities, improve the efficiency of the administration of the Federal budget revenues in the form of profit attributable to shares in the authorized (share) capital of economic partnerships and societies or the dividends on shares owned by the state, income from transfer of a part of profit of the Federal state unitary enterprise, remaining after payment of taxes and other obligatory payments to the Federal state unitary enterprise.