Audit of creating a special fund of the State Budget using the funds of administrative and economic sanctions and fines for non-performance of quotas, intended for job placement of disabled people, and the effectiveness of their use for creation of such workplaces
| Audit Id | 1442997769907 |
|---|---|
| Title | Audit of creating a special fund of the State Budget using the funds of administrative and economic sanctions and fines for non-performance of quotas, intended for job placement of disabled people, and the effectiveness of their use for creation of such workplaces |
| Titre dans la langue originale |
Аудит формування спеціального фонду державного бюджету за рахунок сум адміністративно-господарських санкцій та пені за невиконання нормативу робочих місць, призначених для працевлаштування інвалідів, та ефективності їх використання на створення таких робочих місць Ukrainian |
| Année | 2014 |
| Sujet |
Employment, Jobs and Careers Government Operations (Budget and Spending) |
| Type |
Performance |
| Type de performance |
Performed by single SAI |
| Description | Means of the special fund of the State Budget aimed at creating jobs for persons with disabilities; normative legal and administrative acts regulating creation and use of these funds; the plan for creation of jobs for disabled people; decisions and agreements; primary accounting documents; financial and operational statements; administrative, statistical data on audit; individual programs of rehabilitation of disabled persons; data of the Centralized data bank on disabilities; data of the Common information automated database on the registration of employers and other documents related to the purpose of the audit. The current system of creating jobs for disabled people, using employers payments from administrative and economic sanctions because of non-fulfillment of quotas of their employment, was flawed, which adversely affected the entirety of such revenues to the special fund of the State Budget. It did not stimulate employers to create jobs for disabled people and did not ensure effective use of funds for this purpose. Using funds from administrative and economic sanctions and fines to promote the employment of disabled people, as defined by the Law of Ukraine. On the basis of social protection of disabled people in Ukraine did not motivate employers to employ the disabled people and were ineffective. The downside of the law was that it did not determine the mandatory part of the funds of administrative and economic sanctions and fines to focus on measures to create jobs for disabled people. 33.5% and 25% respectively of the total planned revenues were aimed at this purpose in 2013-2014. UAH 12.6 million (6.2% of actual revenues) was used in 2013, and UAH 97.5 thousand (0.06%) was used for 9 months of 2014. As a result, according to the Funds data, 464 out of 986 jobs, expected from the plans of jobs creation for disabled people in 2013-2014 using the funds of administrative and economic sanctions, were created during 2013 9 months of 2014. However, in the areas defined by the plans, 239 jobs were created, 236 of them using the expenditures made in previous years, and only three using the expenditures made during 2013. Regulatory support for calculation and payment of sums of investigated sanctions and their use for job creation were flawed, that affected the fullness of revenues of the special fund of the State Budget and the effectiveness of their use for a certain purpose. |
| Auteur |
Ukraine |
| Matériels |
Audit report Ukrainian |
| Contact |
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