On the procedure for providing sponsorship

The Beshenkovichi District Prosecutor's Office, during an inspection of the implementation of anti-corruption legislation, found violations by KSPUP "PolitotdeletsAgro" of the procedure for providing gratuitous (sponsorship) assistance.

According to sub-paragraph 5 of part 1 of paragraph 9 of Decree of the President of the Republic of Belarus dated 01.07.2005 No. 300 "On the provision and use of gratuitous (sponsorship) assistance" (hereinafter referred to as Decree No. 300), the specified assistance may be provided by state organizations subordinate to local executive and administrative bodies, with the consent of the chairmen of these bodies.

In accordance with the approximate form of the gratuitous (sponsorship) assistance agreement, approved by Resolution of the Council of Ministers of the Republic of Belarus dated 13.07.2005 No. 779, when providing gratuitous (sponsorship) assistance in accordance with paragraph 9 of the Decree, approval is carried out by making the entry "Agreed" on the first page of the agreement.

Contrary to the above requirements of the legislation, in December 2016, KSPUP "PolitotdeletsAgro" concluded an agreement with the education, sports and tourism department of the district executive committee on the provision of gratuitous (sponsorship) assistance in the amount of 400 rubles for holding New Year's matinees.

At the same time, KSPUP "PolitotdeletsAgro" is a state organization subordinate to the Beshenkovichi District Executive Committee, therefore, sponsorship could have been provided with the consent of the chairman of the district executive committee, which was not obtained.

Based on the specified agreement, KSPUP "PolitotdeletsAgro" purchased sweets from Beshenkovichi RAYPO and subsequently transferred them to the education department for the amount of 400 rubles.

In addition, it was established that KSPUP "PolitotdeletsAgro" in December 2016 transferred confectionery products to the education department for the amount of 699.81 rubles, but no agreement for the provision of gratuitous (sponsorship) assistance for these products was concluded.

In accordance with paragraph 6 of Decree No. 300, organizations receiving gratuitous (sponsorship) assistance submit a report in an arbitrary form on its targeted use to the legal entity that provided such assistance.

However, contrary to the requirements of the legislation, in both cases, reports on the targeted use of gratuitous (sponsorship) assistance were not provided by the education department to the Sponsor - KSPUP "PolitotdeletsAgro" and were not requested by the Sponsor.

The above violations of the legislation on the procedure for providing gratuitous (sponsorship) assistance are unacceptable, since, in accordance with sub-paragraph 13 of part 1 of Article 25 of the Law of the Republic of Belarus dated 15.07.2015 No. 305-Z "On Combating Corruption", they are offenses that create conditions for corruption.

The reasons for the identified violations of anti-corruption legislation and the procedure for providing gratuitous (sponsorship) assistance are: improper attitude of officials of KSPUP "PolitotdeletsAgro" responsible for contractual work and disposal of funds to the performance of official duties, ignorance of the norms of the above legislation, careless documentation, poor performance of the accounting service's functions in controlling the expenditure of material resources.

Based on the results of the inspection, the district prosecutor submitted a representation to the director of KSPUP "PolitotdeletsAgro", in which the issue of disciplinary responsibility of the guilty persons was raised.

District Prosecutor
Justice Advisor
Shklyarevsky A.S.