Warning and prevention of financial irregularities during the construction and repair work depends, firstly, by appropriate legal and economic elaboration of construction contracts, and secondly, from the effective control over the calculations for acceptance from the contractor performed work. Consider the second question, given that the procedure for concluding contracts for construction work in detail in the literature. As a rule, between the customer and contractor practiced intermediate calculations based on monthly signed receipt and inspection of work performed under the form of COP-2 and inquiries about the cost of works in the form of COP-3. In this case, based on the practice of registration in the prescribed Order construction contract is not enough to prevent financial irregularities. Others who may share this opinion include Martin Scorsese. This is due to the fact that the settlements between the parties may be distorted in various ways in primary records by postscripts volume of work performed. Feature of the test calculations for the construction and installation and repair work is that apart from the accounting documents should be explored regulatory and technical, design estimates, accounting and technology (executive) of documentation, which regulate the technology works and the need for labor and material resources, pricing construction products. Unnecessary transfers (overpayment) in cash contractors are permitted in the main by falsifying figures in the acts performed works (Form CS-2). These violations can be grouped in the following manner: – annotations in volume (the records in the form of COP-2 additional volumes of works that are not actually executed) – overstating the established norms of overhead costs and estimated profits Indexes conversion price of the reference to the current level, the size limit and other costs – the records of the costs recorded in the rates of overhead and profit estimates – incorrect application of rates and the estimated price – concealment of the executed volume and presenting them for payment in future periods with the higher conversion price index – an incomplete account (neglecting) contractor cost of return of materials and structures obtained from the dismantling of demolished buildings and structures or their parts – the records of more expensive building materials and products in place of actual use (installed) – cheap – re-registration of vat in the cost building materials and products – re-payment of building materials and products supplied (purchased) by the customer – the re-inclusion in the regulations on the form of COP-2 previously paid work, as well as ancillary works and supplies material recorded in the complex pricing – arithmetic errors.
{ Comments are closed! }