{"id":188246,"date":"2023-10-16T13:58:04","date_gmt":"2023-10-16T09:58:04","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=188246","title":{"rendered":"G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyind\u0259 pozuntular a\u015fkarland\u0131"},"content":{"rendered":"

G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyinin tikinti layih\u0259sind\u0259 pozuntular a\u015fkarlan\u0131b, müvafiq materiallar Ba\u015f Prokurorlu\u011fa gönd\u0259rilib.<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, bu, Hesablama Palatas\u0131n\u0131n “G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyin\u0259 b\u0259zi tikinti layih\u0259l\u0259ri üzr\u0259 ayr\u0131lan dövl\u0259t investisiyalarinin auditi” üzr\u0259 apar\u0131lm\u0131\u015f k\u0259nar dövl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbirinin n\u0259tic\u0259l\u0259rin\u0259 dair auditor hesabat\u0131nda öz \u0259ksini tap\u0131b.<\/p>\n

Hesabatda qeyd olunub ki, auditl\u0259 \u0259hat\u0259 olunan dövrd\u0259 Nazirlik v\u0259 G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyinin Tikilm\u0259kd\u0259 olan Obyektl\u0259rin (TOM) t\u0259r\u0259find\u0259n qurumdaxili dövl\u0259t investisiya siyas\u0259tinin h\u0259yata keçirilm\u0259si v\u0259 investisiya layih\u0259l\u0259rinin icras\u0131na n\u0259zar\u0259t, h\u0259mçinin bu layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259si qeyri-q\u0259na\u0259tb\u0259x\u015f s\u0259viyy\u0259d\u0259 t\u0259\u015fkil olunub v\u0259 bir s\u0131ra hallarda qanunsuz x\u0259rcl\u0259r\u0259 yol verilib.<\/p>\n

Bel\u0259 ki, tikil\u0259n obyektl\u0259rin dövl\u0259t proqramlar\u0131nda n\u0259z\u0259rd\u0259 tutulan t\u0259dbirl\u0259r\u0259 uy\u011funlu\u011fu, texniki-iqtisadi \u0259sasland\u0131r\u0131lmas\u0131 v\u0259 qiym\u0259tl\u0259ndirilm\u0259si tam t\u0259min edilm\u0259yib, regionlar\u0131n sosial-iqtisadi inki\u015faf\u0131na dair Dövl\u0259t Proqram\u0131nda n\u0259z\u0259rd\u0259 tutulan t\u0259dbirl\u0259r qism\u0259n v\u0259 ya tam icra olunmay\u0131b, investisiya x\u0259rcl\u0259ri üzr\u0259 v\u0259saitin vaxt\u0131nda v\u0259 mü\u0259yy\u0259n edil\u0259n m\u0259bl\u0259\u011fd\u0259 ayr\u0131lmas\u0131 üçün t\u0259dbirl\u0259r görülm\u0259yib, bu s\u0259b\u0259bd\u0259n layih\u0259l\u0259rin icras\u0131n\u0131 ba\u015fa çatd\u0131rmaq üçün 161,5 mln. manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin istifad\u0259si t\u0259min edilm\u0259yib. Tikinti norma v\u0259 qaydalar\u0131n\u0131n t\u0259l\u0259bl\u0259ri pozularaq smeta s\u0259n\u0259dl\u0259rind\u0259 v\u0259 yerin\u0259 yetiril\u0259n i\u015fl\u0259rin q\u0259bul aktlar\u0131nda i\u015fçi layih\u0259 il\u0259 müqayis\u0259d\u0259 k\u0259narla\u015fmalara yol verilib, “Neftçala rayonunun Olimpiya \u0130dman Kompleksinin tikintisi” obyekti üzr\u0259 smeta s\u0259n\u0259dl\u0259rind\u0259 v\u0259 yerin\u0259 yetirilmi\u015f i\u015fl\u0259rin q\u0259bulu aktlar\u0131nda i\u015f h\u0259cml\u0259rinin layih\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulandan çox göst\u0259rilm\u0259si n\u0259tic\u0259sind\u0259 3 halda podratç\u0131ya 27,9 min manat, 7 halda yerin\u0259 yetirilm\u0259y\u0259n i\u015fl\u0259r\u0259 gör\u0259 221 min manat v\u0259 18 adda idman v\u0259 mebel avadanl\u0131qlar\u0131n\u0131n mövcud olmamas\u0131na gör\u0259 38,8 min manat, c\u0259mi 287,7 min manat m\u0259bl\u0259\u011find\u0259 büdc\u0259 v\u0259saiti podratç\u0131ya art\u0131q öd\u0259nilib.<\/p>\n

TOM t\u0259r\u0259find\u0259n qeyd edil\u0259n k\u0259narla\u015fma m\u0259bl\u0259\u011finin 206 min manat\u0131n\u0131n dövl\u0259t büdc\u0259sin\u0259 öd\u0259nildiyi, 42,9 min manat d\u0259y\u0259rind\u0259 yerin\u0259 yetirilm\u0259y\u0259n i\u015fl\u0259rin yerin\u0259 yetiril\u0259r\u0259k b\u0259rpa edildiyi v\u0259 38,8 min manat d\u0259y\u0259rind\u0259 idman v\u0259 mebel avadanl\u0131qlar\u0131n\u0131n dig\u0259r laz\u0131m\u0131 avadanl\u0131qlarla \u0259v\u0259zl\u0259\u015fdirildiyi bar\u0259d\u0259 Hesablama Palatas\u0131na müvafiq m\u0259lumatlar t\u0259qdim edilib.<\/p>\n

“Goranboy rayonunda Olimpiya \u0130dman Kompleksinin tikintisi” obyekti üzr\u0259 smeta s\u0259n\u0259dl\u0259rind\u0259 v\u0259 i\u015fl\u0259rin q\u0259bulu aktlar\u0131nda i\u015f h\u0259cml\u0259rinin layih\u0259y\u0259 nisb\u0259t\u0259n çox göst\u0259rilm\u0259si n\u0259tic\u0259sind\u0259 6 halda 135,2 min manat v\u0259 80 halda yerin\u0259 yetirilm\u0259y\u0259n i\u015fl\u0259r\u0259 v\u0259 mövcud olmayan mebel avadanl\u0131qlar\u0131na gör\u0259 379,6 min manat, 1 halda yerin\u0259 yetirilmi\u015f i\u015f h\u0259cml\u0259rin\u0259 bazis\u0259msal üsulu t\u0259tbiq edilm\u0259kl\u0259 hesablanm\u0131\u015f i\u015fin d\u0259y\u0259ri üzr\u0259 yaranan k\u0259narla\u015fmaya gör\u0259 457,6 min manat, c\u0259mi 972,4 min manat m\u0259bl\u0259\u011find\u0259 büdc\u0259 v\u0259saiti podratç\u0131ya art\u0131q öd\u0259nilib. Sat\u0131nalma müqavil\u0259sinin \u015f\u0259rtl\u0259rin\u0259, h\u0259mçinin öhd\u0259likl\u0259rin icras\u0131na düzgün \u0259m\u0259l edilm\u0259y\u0259r\u0259k 2 obyekt üzr\u0259 5 % miqdar\u0131nda v\u0259 ya 1379,9 min manat m\u0259bl\u0259\u011find\u0259 keyfiyy\u0259t z\u0259man\u0259ti vaxt\u0131ndan \u0259vv\u0259l podratç\u0131lara öd\u0259nilmi\u015f, “Dövl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun t\u0259l\u0259bl\u0259rin\u0259, sat\u0131nalma müqavil\u0259l\u0259rinin \u015f\u0259rtl\u0259rin\u0259 v\u0259 müvafiq sat\u0131nalma prosedurlar\u0131na düzgün \u0259m\u0259l olunmay\u0131b, 1 halda bank t\u0259minat\u0131n\u0131n müdd\u0259tind\u0259 uy\u011funsuzluq olan iddiaç\u0131 prosedurdan k\u0259narla\u015fd\u0131r\u0131lmaq \u0259v\u0259zin\u0259 qalib elan edilib, 6 halda ehtimal olunan qiym\u0259td\u0259n yüks\u0259k qiym\u0259t t\u0259klif ed\u0259n iddiaç\u0131lar\u0131n ad\u0131 yekun protokolda qeyd edilm\u0259yib v\u0259 bu bar\u0259d\u0259 müvafiq icra hakimiyy\u0259ti orqan\u0131na m\u0259lumat verilm\u0259yib, 7 halda sat\u0131nalma müqavil\u0259si nümun\u0259vi formaya uy\u011fun t\u0259rtib edilm\u0259yib, 3 halda sat\u0131nalma müqavil\u0259l\u0259rin\u0259 \u0259lav\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259r üzr\u0259 art\u0131r\u0131lan dövr üçün müqavil\u0259nin icras\u0131n\u0131n bank t\u0259minat\u0131 v\u0259 1 halda müqavil\u0259 müdd\u0259tind\u0259n sonrak\u0131 30 bank günü üçün bank t\u0259minat\u0131 podratç\u0131lar t\u0259r\u0259find\u0259n t\u0259qdim edilm\u0259mi\u015f, 5 halda obyektin ehtimal olunan qiym\u0259ti sat\u0131nalma müqavil\u0259si ba\u011fland\u0131qdan sonra (t\u0259rtib) mü\u0259yy\u0259n edilmi\u015f, 1 halda müqavil\u0259nin müdd\u0259tinin uzad\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 müqavil\u0259y\u0259 \u0259lav\u0259 raz\u0131la\u015fma protokolu t\u0259rtib edilm\u0259mi\u015f, 7 halda sat\u0131nalma müqavil\u0259l\u0259rinin n\u0259tic\u0259si bar\u0259d\u0259 m\u0259lumatlar tender elan\u0131n\u0131n verildiyi m\u0259tbuat orqan\u0131nda v\u0259 ya r\u0259smi internet sayt\u0131nda yerl\u0259\u015fdirilm\u0259mi\u015f, 1 halda is\u0259 gecikm\u0259 il\u0259 yerl\u0259\u015fdirilib.<\/p>\n

B\u0259zi hallarda mühasibat uçotunun apar\u0131lmas\u0131 v\u0259 maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtibi “\u0130ctimai Sektor üçün Mühasibat Uçotunun Beyn\u0259lxalq Standartlar\u0131na \u0259sas\u0259n mühasibat uçotunun apar\u0131lmas\u0131 qaydalar\u0131”n\u0131n v\u0259 müvafiq hüquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259, h\u0259mçinin Dövl\u0259t Statistika Komit\u0259sin\u0259 v\u0259 \u018fmlak M\u0259s\u0259l\u0259l\u0259ri Dövl\u0259t Xidm\u0259tin\u0259 t\u0259qdim olunan hesabatlar\u0131n göst\u0259ricil\u0259ri maliyy\u0259 hesabatlar\u0131n\u0131n v\u0259 Hesablama Palatas\u0131na t\u0259qdim olunan “Dövl\u0259t büdc\u0259sind\u0259 dövl\u0259t \u0259sasl\u0131 v\u0259sait qoyulu\u015fu (investisiya) x\u0259rcl\u0259ri ç\u0259rçiv\u0259sind\u0259 icra olunan layih\u0259l\u0259rin icra v\u0259ziyy\u0259ti bar\u0259d\u0259 hesabat”\u0131n müvafiq göst\u0259ricil\u0259rin\u0259 uy\u011fun olmay\u0131b.<\/p>\n

Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n:<\/p>\n

– A\u015fkar edilmi\u015f pozuntular\u0131n aradan qald\u0131r\u0131lmas\u0131 ç\u0259rçiv\u0259sind\u0259 “Neftçala rayonunun Olimpiya \u0130dman Kompleksinin tikintisi” obyekti üzr\u0259 podratç\u0131ya art\u0131q öd\u0259nil\u0259n 287,7 min manat v\u0259saitin 206,0 min manat\u0131n\u0131n birba\u015fa dövl\u0259t büdc\u0259sin\u0259 öd\u0259nildiyinin, 42,8 min manat d\u0259y\u0259rind\u0259 i\u015fl\u0259rin yerin\u0259 yetiril\u0259r\u0259k b\u0259rpa edildiyinin v\u0259 38,8 min manat d\u0259y\u0259rind\u0259 idman v\u0259 mebel avadanl\u0131qlar\u0131n\u0131n dig\u0259r laz\u0131mi avadanl\u0131qlarla \u0259v\u0259zl\u0259\u015fdirildiyinin n\u0259z\u0259r\u0259 al\u0131nmas\u0131;<\/p>\n

– G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyin\u0259 b\u0259zi tikinti layih\u0259l\u0259ri üzr\u0259 ayr\u0131lan dövl\u0259t investisiyalar\u0131n\u0131n auditi zaman\u0131 Goranboy Olimpiya \u0130dman Kompleksinin tikintisi üzr\u0259 dövl\u0259t büdc\u0259sind\u0259n ayr\u0131lan v\u0259saitin istifad\u0259 v\u0259 idar\u0259 olunmas\u0131 sah\u0259sind\u0259 a\u015fkar edilmi\u015f hüquqpozmalarda cinay\u0259t t\u0259rkibinin \u0259lam\u0259tl\u0259rinin ehtimal olunmas\u0131n\u0131 n\u0259z\u0259r\u0259 alaraq auditin n\u0259tic\u0259l\u0259rin\u0259 dair müvafiq materiallar\u0131n Ba\u015f Prokurorlu\u011fa gönd\u0259rilm\u0259si;<\/p>\n

– Maliyy\u0259 (mühasibat) uçotu sah\u0259sind\u0259 a\u015fkar edilmi\u015f nöqsan v\u0259 çat\u0131\u015fmazl\u0131qlar\u0131n aradan qald\u0131r\u0131lmas\u0131 v\u0259 görülmü\u015f dig\u0259r i\u015fl\u0259r bar\u0259d\u0259 bir ay müdd\u0259tind\u0259 Hesablama Palatas\u0131na m\u0259lumat verilm\u0259si m\u0259qs\u0259dil\u0259 müvafiq Kollegiya Q\u0259rar\u0131 il\u0259 t\u0259sdiq edil\u0259n Auditor hesabat\u0131n\u0131n sur\u0259tinin G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyin\u0259 v\u0259 G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyinin Tikilm\u0259kd\u0259 olan Obyektl\u0259rin Müdiriyy\u0259tin\u0259 gönd\u0259rilm\u0259si;<\/p>\n

– “Hesablama Palatas\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131 Qanununun 7.0.4-cü v\u0259 22.16-c\u0131 madd\u0259l\u0259rin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisin\u0259 auditin n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 m\u0259lumat verilm\u0259si t\u0259klif edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyinin tikinti layih\u0259sind\u0259 pozuntular a\u015fkarlan\u0131b, müvafiq materiallar Ba\u015f Prokurorlu\u011fa gönd\u0259rilib. Ucnoqta.az x\u0259b\u0259r verir ki, bu, Hesablama Palatas\u0131n\u0131n “G\u0259ncl\u0259r v\u0259 \u0130dman Nazirliyin\u0259 b\u0259zi tikinti layih\u0259l\u0259ri üzr\u0259 ayr\u0131lan dövl\u0259t…<\/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-188246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/188246","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=188246"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/188246\/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=188246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=188246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=188246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}