Accounts Chamber finds violations for $11m at Moscow State University
The university’s management provided incorrect accounting records and carried out unauthorized construction in one of the buildings, which had already been commissioned.
As a result of a check at the Moscow State University named after M.V. Lomonosov (MSU), the Accounts Chamber revealed violations in the accounting and property rights records, as well as in registration of contract students. The sum of the violations was estimated at 700 million rubles ($11,167m), Life portal reports.
The Accounts Chamber also found violations in the construction of the fourth university building, where five departments are located, including the School of State Audit. The building which cost 2.4 billion rubles was commissioned in 2017. According to a report of the Ministry of Economic Development, the deadline for its delivery was postponed, since the university had not used a significant part of budget money allocated for its construction.
As of January 1, 2018, 285 million rubles of the sum remained unused, according to the Accounting Chamber’s report. The money could be used by agreement with the Ministry of Economic Development. However, without any approval, the university’s management concluded a contract for completion of the construction of a building "B" of the fourth block with the Center for the Study of Extreme Situations LLC, which also provides services to Gazprom, Rosneft and the Ministry of Emergencies. The contract’s cost was estimated at 233.8 million rubles. The agreement provided works for installation and adjustment of equipment for cabinets and technical rooms: sockets, system units and cables. The building had already been commissioned officially. The Accounts Chamber estimated the violation at 233.8 million rubles, e.g. the cost of the contract.
The major claim concerned the accounting report of the university. The auditors found violations in report deadlines for 338 million rubles. However, according to a source in the Accounts Chamber, auditors did not file protocols on violations, since all the violations were corrected during the check.
Some violations remained uncorrected. In particular, it turned out that ownership rights were not registered for 39 university facilities. More than a hundred computer programs, databases and patents were also not fiiled in the university’s report.
In addition, the auditors had questions to contracts of Moscow State University concluded with the private universities: the Moscow Islamic Institute and the Russian Islamic Institute. The total amount of expenses under these agreements amounted to about 44 million rubles. The MSU concluded agreements with the institutions under the federal program for the joint education of specialists in history and culture of Islam in 2017-2020 on the recommendation of the Ministry of Education and Science. However, the University violated the Federal Law "On the contract system in the procurement of goods, works and services,” as the contract was made with no tender.
The auditors also drew attention to the fact that about ten students were listed as state employees in the documents, while paying a tuition fee. This violation was estimated at 6 million rubles. In addition, it was found that the operation of the premises of the university's vivarium with animals for experiments, do not comply with the sanitary and epidemiological rules: a high content of ammonia and carbon dioxide was detected in the air. A refrigeration for biomaterial was filled entirely, and no agreement on the removal of biomasses was found. After the check of the vivarium, it became known that the employees had already complained about the equipment malfunctions. Basing on the check, it was reported that the problem was of systemic character.
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