{"id":21175,"date":"2023-06-15T11:16:54","date_gmt":"2023-06-15T09:16:54","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=21175"},"modified":"2023-06-15T11:16:55","modified_gmt":"2023-06-15T09:16:55","slug":"pasvaldibam-vispusigak-un-kritiskak-javerte-lidzdaliba-kapitalsabiedribas","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=21175","title":{"rendered":"Pa\u0161vald\u012bb\u0101m vispus\u012bg\u0101k un kritisk\u0101k j\u0101v\u0113rt\u0113 l\u012bdzdal\u012bba kapit\u0101lsabiedr\u012bb\u0101s"},"content":{"rendered":"\n

Valsts kontrole<\/p>\n\n\n\n

Rev\u012bzij\u0101, kur\u0101 v\u0113rt\u0113ts, vai un k\u0101 p\u0113c administrat\u012bvi teritori\u0101l\u0101s reformas (ATR) jaunizveidot\u0101s novadu pa\u0161vald\u012bbas ir izv\u0113rt\u0113ju\u0161as l\u012bdzdal\u012bbu kapit\u0101lsabiedr\u012bb\u0101s, konstat\u0113ts, ka kopum\u0101 izv\u0113rt\u0113jums nav veikts atbilsto\u0161i labajai praksei un likumam<\/a>. Pirmk\u0101rt, nepiln\u012bgi izv\u0113rt\u0113ta kapit\u0101lsabiedr\u012bbu darb\u012bbas atbilst\u012bba Valsts p\u0101rvaldes iek\u0101rtas likumam. Otrk\u0101rt, nav noteikti ar l\u012bdzdal\u012bbu sasniedzamie m\u0113r\u0137i, t\u0101d\u0113\u013c daudzos gad\u012bjumos nav p\u0101rliec\u012bbas, vai \u00a0pa\u0161vald\u012bb\u0101m vajag turpin\u0101t iesaist\u012bties komercdarb\u012bb\u0101. Tre\u0161k\u0101rt, p\u0101rv\u0113rt\u0113jot l\u012bdzdal\u012bbu, pa\u0161vald\u012bbas nav vispus\u012bgi analiz\u0113ju\u0161as kapit\u0101lsabiedr\u012bbu finan\u0161u p\u0101rskatus un snieguma r\u0101d\u012bt\u0101jus, lai p\u0101rliecin\u0101tos, ka t\u0101s patiesi var nodro\u0161in\u0101t iedz\u012bvot\u0101jiem pakalpojumus ilgtermi\u0146\u0101.<\/p>\n\n\n\n

\u201cJa l\u012bdzdal\u012bbas izv\u0113rt\u0113\u0161ana netiek veikta atbilsto\u0161i likumam un labajai praksei, tad netiek izmantota iesp\u0113ja analiz\u0113t kapit\u0101lsabiedr\u012bbu sniegumu un pilnveidot to darbu iedz\u012bvot\u0101jiem b\u016btisku pakalpojumu nodro\u0161in\u0101\u0161anai,\u201d skaidro\u00a0Valsts kontroles padomes loceklis Edgars Kor\u010dagins.<\/p>\n\n\n\n

ATR rezult\u0101t\u0101 jaunizveidotaj\u0101m novadu pa\u0161vald\u012bb\u0101m j\u0101pie\u0146em iedz\u012bvot\u0101jiem svar\u012bgi ar resursu pl\u0101no\u0161anu un vad\u012bbu saist\u012bti strat\u0113\u0123iski l\u0113mumi, t. sk. par l\u012bdzdal\u012bbu kapit\u0101lsabiedr\u012bb\u0101s. Kapit\u0101lsabiedr\u012bbu m\u0113r\u0137is ir to administrat\u012bvaj\u0101 teritorij\u0101 sniegt iedz\u012bvot\u0101jiem pakalpojumus, kas izriet no pa\u0161vald\u012bbas funkcij\u0101m. Rev\u012bzijas izlas\u0113 iek\u013cautas asto\u0146as \u2013 Prei\u013cu, Ogres, Tukuma, Bauskas, C\u0113su, Ludzas, Dienvidkurzemes un J\u0113kabpils novadu \u2013 pa\u0161vald\u012bbas.<\/p>\n\n\n\n

Likumdev\u0113ja noteiktais termi\u0146\u0161 (01.06.2022.), l\u012bdz kuram p\u0113c ATR jaunizveidotaj\u0101m novadu pa\u0161vald\u012bb\u0101m bija j\u0101p\u0101rv\u0113rt\u0113 l\u012bdzdal\u012bba t\u0101m piedero\u0161aj\u0101s kapit\u0101lsabiedr\u012bb\u0101s, bija izaicino\u0161s, lai vispus\u012bgi izv\u0113rt\u0113tu kapit\u0101lsabiedr\u012bbu darb\u012bbu un lai noskaidrotu veidu, k\u0101 sniegt ekonomiski pamatot\u0101ku pakalpojumu. Kopum\u0101 noteiktaj\u0101 termi\u0146\u0101 no asto\u0146u izlas\u0113 iek\u013cauto pa\u0161vald\u012bbu 89\u00a0kapit\u0101lsabiedr\u012bb\u0101m pras\u012bba bija izpild\u012bta tikai attiec\u012bb\u0101 uz 25, t. sk.\u00a0tikai viena \u2013 J\u0113kabpils novada\u00a0\u2013 pa\u0161vald\u012bba bija p\u0101rv\u0113rt\u0113jusi l\u012bdzdal\u012bbu vis\u0101s tai piedero\u0161aj\u0101s kapit\u0101lsabiedr\u012bb\u0101s. Savuk\u0101rt rev\u012bzijas laik\u0101 l\u012bdz 23.02.2023. no 89\u00a0kapit\u0101lsabiedr\u012bb\u0101m l\u012bdzdal\u012bba bija p\u0101rv\u0113rt\u0113ta 62, t. sk. 56 nolemts saglab\u0101t l\u012bdzdal\u012bbu, bet se\u0161as nolemts reorganiz\u0113t.\u00a0Prei\u013cu novada pa\u0161vald\u012bba rev\u012bzijas laik\u0101 l\u012bdzdal\u012bbas p\u0101rv\u0113rt\u0113\u0161anu nebija uzs\u0101kusi nevienai no tai piedero\u0161aj\u0101m \u010detr\u0101m kapit\u0101lsabiedr\u012bb\u0101m.<\/p>\n\n\n\n

Valsts kontrole rev\u012bzij\u0101 izvirz\u012bja 16 krit\u0113rijus, lai l\u012bdzv\u0113rt\u012bgi un ar vienot\u0101m rev\u012bzijas metod\u0113m v\u0113rt\u0113tu, k\u0101 asto\u0146as pa\u0161vald\u012bbas p\u0101rv\u0113rt\u0113ju\u0161as l\u012bdzdal\u012bbu t\u0101m piedero\u0161aj\u0101s kapit\u0101lsabiedr\u012bb\u0101s. K\u0101 krit\u0113riji tika izvirz\u012btas normat\u012bvo aktu pras\u012bbas un lab\u0101 prakse kapit\u0101lsabiedr\u012bbu p\u0101rvald\u012bb\u0101, katram krit\u0113rijam pie\u0161\u0137irot noteiktu punktu skaitu. Valsts revidentu ieskat\u0101, izvirz\u012bto krit\u0113riju kopv\u0113rt\u0113jums ar maksim\u0101li ieg\u016bstamajiem 100\u00a0punktiem liecina par pa\u0161vald\u012bbu sp\u0113ju pamatot l\u012bdzdal\u012bbu kapit\u0101lsabiedr\u012bb\u0101s un nodro\u0161in\u0101t labu p\u0101rvald\u012bbu, lai maksim\u0101li efekt\u012bvi pild\u012btu likum\u0101 paredz\u0113t\u0101s pa\u0161vald\u012bbu funkcijas.\u00a0Pa\u0161vald\u012bbas no maksim\u0101li ieg\u016bstamajiem 100\u00a0punktiem ir ieguvu\u0161as punktus robe\u017e\u0101s no 11 l\u012bdz 46. Tas liecina par b\u016btiskiem tr\u016bkumiem gan l\u012bdzdal\u012bbas pamatot\u012bb\u0101, gan kapit\u0101lsabiedr\u012bbu p\u0101rvald\u012bbas organiz\u0113\u0161an\u0101.<\/p>\n\n\n\n

Kopum\u0101 rev\u012bzij\u0101 secin\u0101ts, ka\u00a0pa\u0161vald\u012bbu sp\u0113ju vispus\u012bgi p\u0101rv\u0113rt\u0113t l\u012bdzdal\u012bbu kapit\u0101lsabiedr\u012bb\u0101s b\u016btiski apgr\u016btina neefekt\u012bva \u0161o kapit\u0101lsabiedr\u012bbu p\u0101rvald\u012bba.<\/p>\n\n\n\n

Pa\u0161vald\u012bbas var dibin\u0101t kapit\u0101lsabiedr\u012bbas vai taj\u0101s l\u012bdzdarboties, lai efekt\u012bvi izpild\u012btu savas funkcijas. Lai nov\u0113rstu riskus, ka netiek iev\u0113rota konkurences neitralit\u0101te vai t\u0101 tiek krop\u013cota, pa\u0161vald\u012bb\u0101m ir j\u0101sa\u0146em atzinums no Konkurences padomes (KP).\u00a0Tukuma, J\u0113kabpils un Bauskas novadu pa\u0161vald\u012bbas pirms l\u0113muma pie\u0146em\u0161anas par l\u012bdzdal\u012bbu t\u0101m piedero\u0161aj\u0101s 29\u00a0kapit\u0101lsabiedr\u012bb\u0101s nebija konsult\u0113ju\u0161\u0101s ar KP.<\/p>\n\n\n\n

Septi\u0146u pa\u0161vald\u012bbu 56\u00a0kapit\u0101lsabiedr\u012bbas, kur\u0101s t\u0101s ir saglab\u0101ju\u0161as l\u012bdzdal\u012bbu, kopum\u0101 sniedza 267\u00a0pakalpojumus. Valsts revidentu v\u0113rt\u0113jum\u0101, no \u0161iem 267\u00a0pakalpojumiem\u00a0tikai 148 (55\u00a0%) ir saist\u012bti ar pa\u0161vald\u012bbu funkcij\u0101m. Kopum\u0101\u00a0pa\u0161vald\u012bbas ar kapit\u0101lsabiedr\u012bbu starpniec\u012bbu turpina iesaist\u012bties ar pa\u0161vald\u012bbu funkciju izpildi nesaist\u012bt\u0101 komercdarb\u012bb\u0101, piem., speci\u0101listu (santehni\u0137u, elektri\u0137u) pakalpojumi, specializ\u0113t\u0101s tehnikas (traktoru, ekskavatoru u.\u00a0c.) iznom\u0101\u0161ana.<\/p>\n\n\n\n

\u201cLab\u0101 prakse b\u016btu, ka pa\u0161vald\u012bbas (un valsts kopum\u0101) priv\u0101tajam sektoram dele\u0123\u0113tu visus t\u0101m netipiskos uzdevumus un ar kapit\u0101lsabiedr\u012bb\u0101m \u012bstenotu tikai t\u0101das funkcijas, kas izriet no to funkcij\u0101m. Pret\u0113j\u0101 gad\u012bjum\u0101 pa\u0161as pa\u0161vald\u012bbas rada paradoks\u0101lu situ\u0101ciju \u2013 t\u0101 viet\u0101, lai att\u012bst\u012btu uz\u0146\u0113m\u0113jdarb\u012bbu to administrat\u012bvaj\u0101s teritorij\u0101s, piesaistot invest\u012bcijas un radot darba vietas, nereti realit\u0101t\u0113 t\u0101s ar kapit\u0101lsabiedr\u012bb\u0101m iesaist\u0101s konkurenci krop\u013cojo\u0161\u0101 komercdarb\u012bb\u0101, kas iedz\u012bvot\u0101jam nenodro\u0161ina ne kvalitat\u012bv\u0101ko, ne l\u0113t\u0101ko pakalpojumu,\u201d skaidro\u00a0E. Kor\u010dagins.\u00a0\u00a0 \u00a0\u00a0<\/p>\n\n\n\n

Vi\u0146\u0161 ar\u012b nor\u0101da: \u201cLemjot par l\u012bdzdal\u012bbu kapit\u0101lsabiedr\u012bb\u0101, pa\u0161vald\u012bbai ir j\u0101nor\u0101da m\u0113r\u0137is, ko t\u0101 ar l\u012bdzdal\u012bbu v\u0113las sasniegt. Velkot paral\u0113les ar uz\u0146\u0113m\u0113jdarb\u012bbu, \u0161\u012b ir absol\u016bta norma \u2013 noteikt m\u0113r\u0137i un v\u0113rt\u0113t potenci\u0101los ieguvumus, pirms veikt invest\u012bcijas. Diem\u017e\u0113l pa\u0161vald\u012bbu gad\u012bjum\u0101 \u0161\u012b nav norma \u2013 ne m\u0113r\u0137u noteik\u0161ana, ne snieguma v\u0113rt\u0113\u0161ana.” Kopum\u0101 no 53 vien 15\u00a0kapit\u0101lsabiedr\u012bbu strat\u0113\u0123ij\u0101s ir prec\u012bzi p\u0101r\u0146emti pa\u0161vald\u012bbu izvirz\u012btie m\u0113r\u0137i. Savuk\u0101rt\u00a0Ogres novada pa\u0161vald\u012bba l\u0113mumos par l\u012bdzdal\u012bbas saglab\u0101\u0161anu div\u0101s kapit\u0101lsabiedr\u012bb\u0101s pat nav nor\u0101d\u012bjusi t\u0101m izvirz\u012btos m\u0113r\u0137us.<\/p>\n\n\n\n

Piem., 2021.\u00a0gad\u0101 24 no 71\u00a0kapit\u0101lsabiedr\u012bbas\u00a0(34\u00a0%) nebija sp\u0113k\u0101 eso\u0161as vid\u0113ja termi\u0146a darb\u012bbas strat\u0113\u0123ijas, kas ir priek\u0161noteikums, lai var\u0113tu objekt\u012bvi v\u0113rt\u0113t, vai to darb\u012bba ir efekt\u012bva. Savuk\u0101rt finan\u0161u un\/vai nefinan\u0161u m\u0113r\u0137i bija izvirz\u012bti tikai 38 kapit\u0101lsabiedr\u012bbu darb\u012bbas strat\u0113\u0123ij\u0101s un tikai 13 kapit\u0101lsabiedr\u012bb\u0101s tika v\u0113rt\u0113ta to sasnieg\u0161ana.<\/p>\n\n\n\n

Pa\u0161vald\u012bb\u0101m ir j\u0101\u012bsteno kapit\u0101lsabiedr\u012bbu efekt\u012bva p\u0101rvald\u012bba, t. sk. \u00a0pa\u0161vald\u012bbai pirms svar\u012bgiem l\u0113mumiem b\u016btu j\u0101v\u0113rt\u0113 kapit\u0101lsabiedr\u012bbu saimniecisk\u0101 darb\u012bba, kas nodro\u0161in\u0101tu l\u0113mumu objektivit\u0101ti un efektivit\u0101ti. Tom\u0113r revidenti nor\u0101da \u2013\u00a0pa\u0161vald\u012bbas nav v\u0113rt\u0113ju\u0161as kapit\u0101lsabiedr\u012bbu darb\u012bbas efektivit\u0101ti, t. sk. ekonomiskos ieguvumus pa\u0161vald\u012bbai no to ieguld\u012bjumiem kapit\u0101lsabiedr\u012bb\u0101s.<\/p>\n\n\n\n

Turkl\u0101t\u00a0nevien\u0101 no septi\u0146u pa\u0161vald\u012bbu veiktajiem 56\u00a0izv\u0113rt\u0113jumiem par l\u012bdzdal\u012bbas saglab\u0101\u0161anu nav secin\u0101jumu, pamatojoties uz finan\u0161u r\u0101d\u012bt\u0101ju anal\u012bzi un identific\u0113tajiem riskiem kapit\u0101lsabiedr\u012bbu darb\u012bb\u0101. \u201cPar nepiecie\u0161am\u012bbu vispus\u012bgi izv\u0113rt\u0113t kapit\u0101lsabiedr\u012bbu darb\u012bbu liecina ar\u012b valsts revidentu apr\u0113\u0137in\u0101tie kapit\u0101lsabiedr\u012bbu finansi\u0101l\u0101s darb\u012bbas rezult\u0101ti, proti, vair\u0101k nek\u0101 50\u00a0% gad\u012bjumos kapit\u0101lsabiedr\u012bb\u0101m bija zems rentabilit\u0101tes un likvidit\u0101tes r\u0101d\u012bt\u0101js, kas liecina par probl\u0113m\u0101m kapit\u0101lsabiedr\u012bbu darb\u012bb\u0101, kuras nenov\u0113r\u0161ot iesp\u0113jama maks\u0101tnesp\u0113ja,\u201d skaidro\u00a0E. Kor\u010dagins.<\/p>\n\n\n\n

Pa\u0161vald\u012bbai, pie\u0146emot l\u0113mumu par l\u012bdzdal\u012bbu kapit\u0101lsabiedr\u012bb\u0101, b\u016btiski ir v\u0113rt\u0113t ar\u012b kapit\u0101lsabiedr\u012bbu pamatkapit\u0101la palielin\u0101\u0161anas pamatot\u012bbu \u2013 ieguld\u012bjuma m\u0113r\u0137i un sagaid\u0101mo rezult\u0101tu, kas raksturo kapit\u0101lsabiedr\u012bbu sp\u0113ju nodro\u0161in\u0101t t\u0101m izvirz\u012bto m\u0113r\u0137u izpildi. Pa\u0161vald\u012bbu l\u0113mumos par ieguld\u012bjumiem kapit\u0101lsabiedr\u012bbu pamatkapit\u0101l\u0101 laik\u0101 no 01.01.2020. l\u012bdz 30.06.2022 no 43 kapit\u0101lsabiedr\u012bb\u0101s ieguld\u012btajiem 14 000 494 eiro ieguld\u012bjuma m\u0113r\u0137i un sasniedzamie rezult\u0101ti ir identific\u0113jami tikai par 49 556 eiro. Tas liecina, ka nav v\u0113rt\u0113ts, k\u0101di b\u016bs pa\u0161vald\u012bbas ekonomiskie ieguvumi no ieguld\u012bjumiem, radot risku nepamatotai pa\u0161vald\u012bbu finan\u0161u l\u012bdzek\u013cu un mantas izlieto\u0161anai.<\/p>\n\n\n\n

V\u0113rt\u0113jot l\u012bdzdal\u012bbu kapit\u0101lsabiedr\u012bb\u0101,\u00a0b\u016btiski v\u0113rt\u0113t ar\u012b pakalpojumu snieg\u0161anas institucion\u0101lo strukt\u016bru,\u00a0lai pa\u0161vald\u012bbas funkcijas nodro\u0161in\u0101tu efekt\u012bvi. \u012apa\u0161i aktu\u0101li tas ir p\u0113c ATR, kad pa\u0161vald\u012bbas pie\u0146em l\u0113mumus par l\u012bdzdal\u012bbu vair\u0101ku biju\u0161o pa\u0161vald\u012bbu kapit\u0101lsabiedr\u012bb\u0101s, t. sk. kapit\u0101lsabiedr\u012bb\u0101s ar vien\u0101diem darb\u012bbas veidiem. P\u0113c ATR situ\u0101cija pa\u0161vald\u012bb\u0101s liecina, ka, piem., \u016bdenssaimniec\u012bbas,<\/p>\n\n\n\n

siltumapg\u0101des, dz\u012bvojamo m\u0101ju apsaimnieko\u0161anas un teritoriju labiek\u0101rto\u0161anas un uztur\u0113\u0161anas pakalpojumu snieg\u0161an\u0101 ir iesaist\u012btas l\u012bdz pat se\u0161\u0101m vienas pa\u0161vald\u012bbas kapit\u0101lsabiedr\u012bb\u0101m.<\/p>\n\n\n\n

Rev\u012bzijas laik\u0101 \u010detras no asto\u0146\u0101m pa\u0161vald\u012bb\u0101m bija pie\u0146\u0113mu\u0161as l\u0113mumus par atsevi\u0161\u0137u kapit\u0101lsabiedr\u012bbu reorganiz\u0101ciju, piem., attiec\u012bb\u0101 uz siltumapg\u0101des un \u016bdenssaimniec\u012bbas pakalpojumiem turpm\u0101k tos pl\u0101nots:<\/p>\n\n\n\n