We were robbed again
The budget reporting of the Ministry of Health of Russia for 2016 is unreliable
Accounts Chamber of the Russian Federation
The Accounts Chamber, in accordance with the legislation, considers the results of the audit of the execution of the federal budget and the budget reports on the execution of the federal budget for 2016 by the main managers of budget funds. The main results are published as the Board approves the relevant conclusions.
The Board of the Accounting Chamber approved the conclusion on the Ministry of Health of the Russian Federation (Ministry of Health).
The budget reporting of the Ministry of Health on the execution of the federal budget for 2016 is unreliable. For example, intangible assets worth 121.3 million rubles were not accepted for accounting. In violation of Article 11 of the Federal Law "On Accounting", the Ministry has not carried out an inventory of unfinished construction.
The federal budget revenues were fulfilled by the Ministry of Health in 2016 in the amount of 4.5 billion rubles, or 94.3% of the annual forecast. The Ministry improperly exercised the powers of the chief administrator of federal budget revenues to calculate and control the timeliness of payments to the budget from the transfer of part of the profits remaining after taxes and other mandatory payments. For example, according to FSUE "Experimental Plant of the RSC "WTO" named after Academician G.A.Ilizarov" The Ministry of Health has underestimated the part of the profit for 2015 that is subject to transfer to the federal budget. As a result, funds in the amount of 5.2 million rubles were not transferred to the budget revenue.
Federal budget expenditures were executed by the Ministry of Health in 2016 in the amount of 294.5 billion rubles, or 97.5% of the indicators of the consolidated budget list.
Accounts receivable of the Ministry of Health as of January 1, 2017 amounted to 4.1 billion rubles (overdue – 242.9 thousand rubles), having decreased by 62.6% over the year. Accounts payable as of January 1, 2017 amounted to 1.8 billion rubles, a decrease of 21.5%.
The expenses for the implementation of the FAIP were executed by the Ministry of Health in 2016 in the amount of 14.7 billion rubles, or 89.4% of the budget list. At the same time, the Ministry did not ensure the completion of work and commissioning of four capital construction projects in 2016. For example, the construction of the surgical building of the Children's hospital in Tambov was not completed.
The Ministry of Health in 2016 did not bring funds in the total amount of 1.6 billion rubles to subordinate federal institutions. The funding was intended, among other things, for the provision of high-tech medical care not included in the basic CHI program. As a result, last year 5,426 citizens were deprived of the opportunity to receive high-tech medical care in institutions subordinate to the Ministry.
The Ministry of Health in 2016 did not achieve a number of targets of the state program "Health Development". Of the 16 target values of the state program indicators for which there are reporting data, 7 have not been achieved, including the reduction of mortality and provision of doctors.
The Ministry of Health improperly exercised its powers in terms of regulatory regulation of the revision of the nomenclature and volume of medical resources for the elimination of the medical and sanitary consequences of emergencies, which have not been reviewed for more than three years.
It was found that the number of medicines and medical devices in the reserve of the Ministry of Health for the elimination of the medical and sanitary consequences of emergencies is significantly lower (some are absent altogether) provided for by the Regulations on the Reserve of Medical resources for the elimination of the medical and sanitary consequences of Emergencies (approved by the Order of the Ministry of Health of August 26, 2013 No. 598). The current situation testifies to inadequate control by the Ministry of Health over the activities of the All-Russian Center for Disaster Medicine "Protection" for the creation, storage, use, replenishment and accounting of medical resources.
The Ministry also improperly exercised its powers in terms of checking the financial and economic activities of subordinate institutions. As a result, in violation of the Federal Law "On Accounting", the Russian National Research Medical University named after N.I. Pirogov of the Ministry of Health of the Russian Federation, the I.M. Sechenov First Moscow State Medical University of the Ministry of Health of the Russian Federation, the Northwestern Federal Medical Research Center named after Almazov of the Ministry of Health Russia has not brought its accounting policies in line with the Instructions on the Use of the Unified Accounting Plan for Public Authorities (state Bodies), Local Governments, state Extra-budgetary Funds Management Bodies, state academies of sciences, state (Municipal) Institutions (Instruction No. 157n as amended by orders of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n, dated August 6, 2015 No. 124n, dated March 1, 2016 No. 16n).
The Siberian Federal Biomedical Research Center named after E.N.Meshalkin regularly commits violations of accounting legislation, annually adopting a new accounting policy on accounting. At the same time, according to the legislation, such a policy is formed once (when creating an institution) and will be applied consistently from year to year.
In addition, the audit found that the Ministry of Health and the executive authorities of the regions incorrectly assessed and formed the need for a vaccine for the prevention of pneumococcal infections. So, in 2016, the Ministry spent 4.6 billion rubles on the purchase of the vaccine Preventar 13. or 40.1% of the volume of purchases of immunobiological medicines. At the same time, in the Chechen Republic and the Tyumen Region, as of January 1, 2017, there was a two-year supply of this vaccine; Kaluga, Novosibirsk, Yaroslavl Regions, Sevastopol, and the Jewish Autonomous Region had stocks of the vaccine for a year and a half. In the other 12 regions, the remainder of this vaccine on the specified date was 80-100% of the annual need, in 23 regions – 50-80%. As a result, there are risks of non-development in 2017 of large volumes of residues of this vaccine in regions with a limited shelf life (3 years), which may lead to the write-off of an expensive drug.
The Board of the Accounting Chamber decided to send submissions to the Ministry of Health of Russia and the All–Russian Center for Disaster Medicine "Protection" of the Ministry of Health of Russia, appeals to the Prosecutor General's Office and the Investigative Committee, an information letter to the FAS of Russia, a conclusion to the chambers of the Federal Assembly.
Detailed information about all detected violations and other results of the control event is posted on The Financial Audit portal.
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29.06.2017