{"id":155942,"date":"2022-08-17T15:22:27","date_gmt":"2022-08-17T11:22:27","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=155942","title":{"rendered":"Hesablama Palatas\u0131 D\u00f6vl\u0259t D\u0259niz v\u0259 Liman Agentliyind\u0259 n\u00f6qsanlar a\u015fkarlad\u0131"},"content":{"rendered":"

Hesablama Palatas\u0131 R\u0259q\u0259msal \u0130nki\u015faf v\u0259 N\u0259qliyyat Nazirliyinin tabeliyind\u0259ki Dövl\u0259t D\u0259niz v\u0259 Liman Agentliyind\u0259 dövl\u0259t v\u0259saitl\u0259rinin v\u0259 \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n auditini apar\u0131b.<\/strong><\/p>\n

Bu bar\u0259d\u0259 Palatadan bildirilib.
\nM\u0259lumata gör\u0259, k\u0259nar dövl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri 11 oktyabr 2021-ci il\u0259 q\u0259d\u0259r strukturu üç qurumdan – Dövl\u0259t D\u0259niz Agentliyind\u0259n, Dövl\u0259t D\u0259niz Agentliyinin tabeliyind\u0259 D\u0259niz Üzgüçülüyünün T\u0259hlük\u0259sizliyi M\u0259rk\u0259zi v\u0259 N\u0259qliyyat v\u0259 Texniki-T\u0259minat \u0130dar\u0259sind\u0259n ibar\u0259t olmaqla f\u0259aliyy\u0259t göst\u0259rmi\u015f Dövl\u0259t D\u0259niz v\u0259 Liman Agentliyinin 1 yanvar 2018-ci il tarixind\u0259n 1 yanvar 2022-ci il tarixin\u0259 q\u0259d\u0259rki f\u0259aliyy\u0259tini v\u0259 h\u0259min dövr üzr\u0259 43 milyon manata yax\u0131n dövl\u0259t v\u0259saitini \u0259hat\u0259 edib.<\/p>\n

Auditl\u0259 mü\u0259yy\u0259n edilib ki,<\/p>\n

– dövl\u0259t sifari\u015finin yerin\u0259 yetirilm\u0259si ç\u0259rçiv\u0259sind\u0259 dövl\u0259t büdc\u0259sinin v\u0259saitl\u0259rin\u0259 olan t\u0259l\u0259bat düzgün \u0259sasland\u0131r\u0131lmam\u0131\u015f, qeyri-büdc\u0259 m\u0259nb\u0259l\u0259rind\u0259n \u0259ld\u0259 olunan v\u0259saitl\u0259rin (g\u0259lirl\u0259rin) faktiki, el\u0259c\u0259 d\u0259 potensial h\u0259cml\u0259ri müvafiq h\u0259dl\u0259rd\u0259 n\u0259z\u0259r\u0259 al\u0131nmay\u0131b;<\/p>\n

– g\u0259mil\u0259rin beyn\u0259lxalq v\u0259 kabotaj s\u0259f\u0259rl\u0259ri üzr\u0259 h\u0259r\u0259k\u0259tinin elektron uçotunun t\u0259\u015fkili il\u0259 \u0259laq\u0259dar mü\u0259yy\u0259n i\u015fl\u0259rin görülm\u0259sin\u0259 baxmayaraq, agentlikdaxili qurumlar\u0131n funksional f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 m\u0259lumatlar\u0131nda eyni uçot göst\u0259ricil\u0259ri aras\u0131nda f\u0259rql\u0259r mövcud olmu\u015f, el\u0259c\u0259 d\u0259 elektron informasiya sistemi tarifl\u0259rin hesablanmas\u0131 meyarlar\u0131na tam cavab verm\u0259yib;<\/p>\n

– d\u0259niz üzgüçülüyünün h\u0259r\u0259k\u0259t t\u0259hlük\u0259sizliyi il\u0259 ba\u011fl\u0131 göst\u0259rilmi\u015f xidm\u0259tl\u0259rd\u0259n tarif y\u0131\u011f\u0131mlar\u0131 bir s\u0131ra g\u0259mil\u0259r (g\u0259mi istismarç\u0131lar\u0131 v\u0259 ya g\u0259mi agentl\u0259ri) üzr\u0259 vaxt\u0131nda v\u0259 tam h\u0259cmd\u0259 öd\u0259nilm\u0259diyi hallarda müvafiq inzibati h\u0259r\u0259k\u0259tl\u0259r yerin\u0259 yetirilm\u0259mi\u015f, bu v\u0259 dig\u0259r s\u0259b\u0259bl\u0259r üzünd\u0259n y\u0131\u011f\u0131lmas\u0131 t\u0259min edilm\u0259y\u0259n ümumi debitor borclar\u0131n h\u0259cmi 2 milyon manatad\u0259k yüks\u0259lmi\u015f, eyni m\u0259zmunlu \u0259m\u0259liyyatlar ç\u0259rçiv\u0259sind\u0259 1,95 milyon manat m\u0259bl\u0259\u011find\u0259 v\u0259sait is\u0259 maliyy\u0259 uçotu s\u0259n\u0259dl\u0259rind\u0259 debitor borc kimi tan\u0131nmay\u0131b;<\/p>\n

– g\u0259mi hey\u0259t üzvl\u0259ri üçün haz\u0131rl\u0131q kurslar\u0131n\u0131n t\u0259\u015fkilind\u0259, eyni zamanda xarici bayraq alt\u0131nda üz\u0259n v\u0259 ölk\u0259nin \u0259razi sular\u0131na daxil olan g\u0259mil\u0259r\u0259 agent xidm\u0259tl\u0259rinin göst\u0259rilm\u0259sind\u0259, bazar\u0131n eyni xidm\u0259tl\u0259r t\u0259klif ed\u0259n dig\u0259r i\u015ftirakç\u0131lar\u0131 il\u0259 müqayis\u0259d\u0259 Agentlikl\u0259 faktiki olaraq müxt\u0259lif m\u0259zmunlu dig\u0259r \u0259m\u0259liyyatlar r\u0259smil\u0259\u015fdirilmi\u015f bir s\u0131ra \u015firk\u0259tl\u0259r üstün paya malik olmu\u015flar ki, bu da \u0259h\u0259miyy\u0259tli uy\u011funsuzluqlar yarad\u0131b;<\/p>\n

– dövl\u0259t v\u0259saitl\u0259rinin x\u0259rcl\u0259nm\u0259si ç\u0259rçiv\u0259sind\u0259 d\u0259y\u0259ri öd\u0259nilm\u0259kl\u0259 al\u0131\u015f\u0131 r\u0259smil\u0259\u015fdirilmi\u015f mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) mövcudlu\u011fu il\u0259 ba\u011fl\u0131 mü\u0259yy\u0259n edilmi\u015f nöqsanlar\u0131n 67%-i icar\u0259y\u0259 götürülmü\u015f yed\u0259k g\u0259misinin faktiki olaraq istifad\u0259 olunmamas\u0131, 14,1%-i yed\u0259k g\u0259misi v\u0259 sür\u0259tli kater üzr\u0259 art\u0131q yanacaq s\u0259rfiyyat\u0131, 6,1%-i bir s\u0131ra proqram t\u0259minatlar\u0131 v\u0259 proqram t\u0259minatlar\u0131na texniki d\u0259st\u0259k xidm\u0259tl\u0259ri, 12,8%-i is\u0259 t\u0259mir i\u015fl\u0259ri, inventarlar v\u0259 müxt\u0259lif m\u0259zmunlu xidm\u0259tl\u0259rl\u0259 \u0259laq\u0259dar olub;<\/p>\n

– dövl\u0259t sat\u0131nalmalar\u0131 üzr\u0259 ehtimal olunan qiym\u0259tl\u0259rin hesablanmas\u0131n\u0131n r\u0259smil\u0259\u015fdirilm\u0259si prosesind\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) qiym\u0259tl\u0259ri bar\u0259d\u0259 m\u0259lumat toplamaq imkanlar\u0131ndan s\u0259m\u0259r\u0259li istifad\u0259 olunmamas\u0131, eyni zamanda müqavil\u0259 \u015f\u0259rtl\u0259rin\u0259 \u0259m\u0259l olunmas\u0131n\u0131n t\u0259min edilm\u0259m\u0259si hallar\u0131na \u0259sas\u0259n d\u0259niz buylar\u0131n\u0131n, çap m\u0259hsullar\u0131n\u0131n v\u0259 kompüter avadanl\u0131qlar\u0131n\u0131n al\u0131\u015f\u0131 ç\u0259rçiv\u0259sind\u0259 ümumilikd\u0259 1 milyon manata yax\u0131n v\u0259sait\u0259 q\u0259na\u0259t olunmay\u0131b;<\/p>\n

– n\u0259zar\u0259t yoxlama f\u0259aliyy\u0259ti, g\u0259mil\u0259rin h\u0259r\u0259k\u0259tinin uçotu, tarifl\u0259r üzr\u0259 g\u0259lirl\u0259rin hesablanmas\u0131 v\u0259 y\u0131\u011f\u0131lmas\u0131, dövl\u0259t sat\u0131nalmalar\u0131n\u0131n h\u0259yata keçirilm\u0259si, al\u0131\u015flar\u0131n s\u0259n\u0259dl\u0259\u015fdirilm\u0259si v\u0259 dövl\u0259t \u0259mlak\u0131n\u0131n qorunub saxlan\u0131lmas\u0131 sah\u0259sind\u0259 cari auditl\u0259 a\u015fkar edilmi\u015f nöqsanlar\u0131n Agentliyin v\u0259 tabeliyind\u0259 olmu\u015f publik hüquqi \u015f\u0259xsl\u0259rin auditl\u0259 \u0259hat\u0259 olunan bütün hesabat dövrl\u0259rin\u0259 t\u0259sadüf etm\u0259kl\u0259 miqyas\u0131 v\u0259 sistemli xarakter da\u015f\u0131mas\u0131 daxili n\u0259zar\u0259t mühitinin (sisteminin) dövl\u0259t sektoru kontekstind\u0259 sa\u011flam meyarlara \u0259saslanmad\u0131\u011f\u0131n\u0131 göst\u0259rib;<\/p>\n

– g\u0259mil\u0259rd\u0259 h\u0259yata keçirilmi\u015f yoxlamalar\u0131n n\u0259tic\u0259l\u0259ri üzr\u0259 552 aktdan 470-ind\u0259 (85,1%-d\u0259) 3510 adda nöqsan v\u0259 çat\u0131\u015fmazl\u0131qlar\u0131n mövcudlu\u011fu qeyd edilm\u0259kl\u0259 müvafiq qaydada s\u0259n\u0259dl\u0259\u015fdirilm\u0259sin\u0259 v\u0259 g\u0259mi müf\u0259tti\u015fliyinin n\u0259zar\u0259t sistemin\u0259 i\u015fl\u0259nm\u0259sin\u0259 baxmayaraq c\u0259rim\u0259 m\u0259bl\u0259\u011fl\u0259rinin t\u0259tbiqin\u0259 dair yekun q\u0259rarlar\u0131n q\u0259bul edilm\u0259si üçün ard\u0131c\u0131l inzibati t\u0259dbirl\u0259r h\u0259yata keçirilm\u0259yib.<\/p>\n

Auditl\u0259 \u0259hat\u0259 olunan dövrd\u0259 yol verilmi\u015f nöqsan v\u0259 çat\u0131\u015fmazl\u0131qlar\u0131n aradan qald\u0131r\u0131lmas\u0131 ç\u0259rçiv\u0259sind\u0259 ümumilikd\u0259 9,9 milyon manat dövl\u0259t v\u0259saitinin b\u0259rpa olunmas\u0131 v\u0259 uzun müdd\u0259t \u0259rzind\u0259 y\u0131\u011f\u0131lmam\u0131\u015f 1,03 milyon manat m\u0259bl\u0259\u011find\u0259 debitor borclar\u0131n öd\u0259nilm\u0259si t\u0259min edilib, eyni zamanda funksional f\u0259aliyy\u0259tin z\u0259ruri meyarlar\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla proqram t\u0259minat\u0131n\u0131n yarad\u0131lmas\u0131, g\u0259mil\u0259r\u0259 agent xidm\u0259tl\u0259ri göst\u0259r\u0259n bütün hüquqi v\u0259 fiziki \u015f\u0259xsl\u0259rl\u0259 hüquqi münasib\u0259tl\u0259ri t\u0259nziml\u0259y\u0259n müqavil\u0259l\u0259rin ba\u011flanmas\u0131, daxili audit xidm\u0259tinin f\u0259aliyy\u0259tinin t\u0259\u015fkil olunmas\u0131, g\u0259mi hey\u0259ti üzvl\u0259rin\u0259 ixtisas \u015f\u0259had\u0259tnam\u0259l\u0259rinin v\u0259 t\u0259sdiqnam\u0259l\u0259rin verilm\u0259si üzr\u0259 ixtisas imtahanlar\u0131n\u0131n proqram t\u0259minat\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si istiqam\u0259tl\u0259rind\u0259 t\u0259dbirl\u0259rin realla\u015fd\u0131r\u0131lmas\u0131na nail olunub.<\/p>\n

Dövl\u0259t sat\u0131nalmalar\u0131n\u0131n h\u0259yata keçirilm\u0259sini t\u0259nziml\u0259y\u0259n hüquqi aktlar\u0131n t\u0259l\u0259bl\u0259rinin gözl\u0259nilm\u0259si, o cüml\u0259d\u0259n mallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) ehtimal olunan qiym\u0259tl\u0259rinin hesablanmas\u0131 v\u0259 \u0259lav\u0259 x\u0259rcl\u0259rin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131, müqavil\u0259 \u015f\u0259rtl\u0259rin\u0259 \u0259m\u0259l olunmas\u0131na daxili n\u0259zar\u0259tin gücl\u0259ndirilm\u0259si, el\u0259c\u0259 d\u0259 aktivl\u0259rin v\u0259 öhd\u0259likl\u0259rin növb\u0259d\u0259nk\u0259nar inventarizasiyas\u0131n\u0131n apar\u0131lmas\u0131 da auditin n\u0259tic\u0259l\u0259ri üzr\u0259 verilmi\u015f t\u0259klifl\u0259rin s\u0131ras\u0131nda yer al\u0131b.<\/p>\n","protected":false},"excerpt":{"rendered":"

Hesablama Palatas\u0131 R\u0259q\u0259msal \u0130nki\u015faf v\u0259 N\u0259qliyyat Nazirliyinin tabeliyind\u0259ki Dövl\u0259t D\u0259niz v\u0259 Liman Agentliyind\u0259 dövl\u0259t v\u0259saitl\u0259rinin v\u0259 \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n auditini apar\u0131b. Bu bar\u0259d\u0259 Palatadan bildirilib. M\u0259lumata gör\u0259, k\u0259nar dövl\u0259t maliyy\u0259…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-155942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/155942","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=155942"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/155942\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=155942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=155942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=155942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}