{"id":203139,"date":"2024-05-30T17:57:45","date_gmt":"2024-05-30T13:57:45","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=203139","title":{"rendered":"\u0130ki nazirlikd\u0259 n\u00f6qsanlar a\u015fkarland\u0131"},"content":{"rendered":"

Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n Naxç\u0131van Muxtar Respublikas\u0131n\u0131n T\u0259hsil Nazirliyi v\u0259 tabeliyind\u0259 olan büdc\u0259d\u0259n maliyy\u0259l\u0259\u015f\u0259n qurumlar (seçm\u0259 qaydada) t\u0259r\u0259find\u0259n dövl\u0259t v\u0259saitinin v\u0259 dövl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259 olunmas\u0131n\u0131n hüquqi aktlara uy\u011funlu\u011funun mü\u0259yy\u0259n edilm\u0259si m\u0259qs\u0259di il\u0259 uy\u011funluq auditi apar\u0131l\u0131b. <\/strong><\/p>\n

Ucnoqta.az Hesablama Palatas\u0131na istinad\u0259n x\u0259b\u0259r verir ki, audit 2023-cü ili \u0259hat\u0259 edib v\u0259 bu dövrd\u0259 24 303 436,26 manat x\u0259rc icra edilib. <\/p>\n

Auditl\u0259 \u0259hat\u0259 olunan t\u0259hsil mü\u0259ssis\u0259l\u0259rind\u0259 normativl\u0259rin t\u0259l\u0259bl\u0259rinin gözl\u0259nilm\u0259m\u0259si, d\u0259rs saatlar\u0131n\u0131n art\u0131r\u0131lmas\u0131, bir \u015fagirdin bir neç\u0259 qrupda göst\u0259rilm\u0259kl\u0259 v\u0259 \u0259vv\u0259lki t\u0259dris ilind\u0259 olmayan \u015fagirdl\u0259r hesab\u0131na qruplar\u0131n t\u0259\u015fkil edilm\u0259si n\u0259tic\u0259sind\u0259 art\u0131q v\u0259saitl\u0259rin öd\u0259nilm\u0259si, dövl\u0259t sat\u0131nalmalar\u0131n\u0131n keçirilm\u0259m\u0259si, müqayis\u0259l\u0259r \u0259sas\u0131nda müqavil\u0259l\u0259r üzr\u0259 qiym\u0259tl\u0259rin art\u0131r\u0131lmas\u0131 v\u0259 n\u0259zar\u0259t ölçü qaydas\u0131nda bax\u0131\u015f zaman\u0131 avadanl\u0131qlarda çat\u0131\u015fmazl\u0131qlar a\u015fkar edilmi\u015fdir. Qeyd olunan hüquqpozmalarda cinay\u0259t t\u0259rkibinin \u0259lam\u0259tl\u0259ri oldu\u011fu ehtimal edildiyind\u0259n, h\u0259mçinin \u0259vv\u0259lki ill\u0259rd\u0259 olan nöqsan v\u0259 çat\u0131\u015fmazl\u0131qlar\u0131n cari ild\u0259 d\u0259 davam etm\u0259si n\u0259z\u0259r\u0259 al\u0131nmaqla “Hesablama Palatas\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131 Qanununun 26.2-ci madd\u0259sin\u0259 uy\u011fun olaraq k\u0259nar dövl\u0259t maliyy\u0259 n\u0259zar\u0259tinin n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 müvafiq materiallar Az\u0259rbaycan Respublikas\u0131n\u0131n Ba\u015f Prokurorlu\u011funa gönd\u0259rilib. <\/p>\n

Eyni zamanda, Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n Naxç\u0131van Muxtar Respublikas\u0131 K\u0259nd T\u0259s\u0259rrüfat\u0131 Nazirliyi v\u0259 tabeli qurumlar\u0131na Naxç\u0131van Muxtar Respublikas\u0131 büdc\u0259sind\u0259n ayr\u0131lan v\u0259saitl\u0259rin v\u0259 dig\u0259r dövl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259si v\u0259 idar\u0259 olunmas\u0131n\u0131n uy\u011funluq auditi apar\u0131l\u0131b. Audit 2023-cü ili \u0259hat\u0259 edib. <\/p>\n

M\u0259lumata gör\u0259, \u0259vv\u0259lki ill\u0259rd\u0259 yol verilmi\u015f art\u0131q v\u0259 qanunsuz x\u0259rcl\u0259rin aradan qald\u0131r\u0131lmas\u0131 il\u0259 \u0259laq\u0259dar Nazirlik v\u0259 tabeli qurumlarda struktur v\u0259 kadr d\u0259yi\u015fikliyi apar\u0131lm\u0131\u015f, k\u0259nd t\u0259s\u0259rrüfat\u0131 sah\u0259sind\u0259 hüquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun f\u0259aliyy\u0259tin qurulmas\u0131 v\u0259 Muxtar Respublikada bitkiçilik v\u0259 heyvandarl\u0131q sah\u0259sind\u0259 t\u0259s\u0259rrüfatlar\u0131n qeydiyyat\u0131n\u0131n dürüstl\u0259\u015fm\u0259si i\u015fl\u0259rin\u0259 ba\u015flan\u0131lm\u0131\u015f, baramaç\u0131l\u0131\u011f\u0131n b\u0259rpas\u0131 istiqam\u0259tind\u0259 yeni ba\u011flar sal\u0131n\u0131b. <\/p>\n

2023-cü ild\u0259 Nazirliyin v\u0259 tabeli qurumlar\u0131n\u0131n illik smetas\u0131 33 395,9 min manat proqnozla\u015fd\u0131r\u0131lm\u0131\u015f v\u0259 il \u0259rzind\u0259 c\u0259mi 35,3%-i y\u0259ni 11 788,9 min manat x\u0259rc icra edilmi\u015fdir. “Qeyri-dövl\u0259t mü\u0259ssis\u0259l\u0259rin\u0259 subsidiyalar” x\u0259rc istiqam\u0259ti üzr\u0259 20 500,0 min manat smeta t\u0259sdiq edilmi\u015f v\u0259 6 005,6 min manat, y\u0259ni 29,3% h\u0259cmind\u0259 x\u0259rc icra edilmi\u015f, “Dövl\u0259t mü\u0259ssis\u0259l\u0259rin\u0259 subsidiyalar” x\u0259rc istiqam\u0259ti üzr\u0259 is\u0259 250,0 min manat v\u0259sait ümumiyy\u0259tl\u0259 icra edilm\u0259mi\u015fdir. Proqnozla\u015fd\u0131rman\u0131n v\u0259 aqrar sah\u0259nin uçot-statistik hesabatl\u0131\u011f\u0131n\u0131n q\u0259na\u0259tb\u0259x\u015f olmamas\u0131 icran\u0131n a\u015fa\u011f\u0131 faizini \u015f\u0259rtl\u0259ndirib. <\/p>\n

N\u0259z\u0259rd\u0259 tutulmad\u0131\u011f\u0131 halda, 2023-cü il üzr\u0259 subsidiya üçün ayr\u0131lm\u0131\u015f v\u0259saitl\u0259rd\u0259n 2019-cu ilin s\u0259n\u0259dl\u0259rin\u0259 \u0259sas\u0259n 637,83 min manat m\u0259bl\u0259\u011find\u0259 ar\u0131 subsidiyas\u0131n\u0131n v\u0259 2022-ci il\u0259 gör\u0259 is\u0259 14,9 min manat m\u0259bl\u0259\u011find\u0259 tütünçülük üçün m\u0259hsul subsidiyas\u0131n\u0131n öd\u0259ni\u015fi Nazirlik t\u0259r\u0259find\u0259n h\u0259yata keçirilib.<\/p>\n

S\u0131\u011fortalanmal\u0131 olan bitkil\u0259rin bec\u0259rilm\u0259sin\u0259 gör\u0259 qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq s\u0131\u011forta müqavil\u0259si ba\u011flan\u0131lmadan, 321 \u015f\u0259xs\u0259 ümumilikd\u0259 6353.18 ha sah\u0259 üçün 1397,7 min manat h\u0259cmind\u0259 \u0259kin subsidiyas\u0131 öd\u0259nilib. <\/p>\n

2023-cü ild\u0259 müvafiq s\u0259lahiyy\u0259tl\u0259r mü\u0259yy\u0259n edilm\u0259diyi halda Nazirliyin müvafiq \u0259mrl\u0259ri il\u0259 tabeli qurumlar\u0131 aras\u0131nda maliyy\u0259 v\u0259saitl\u0259rinin ötürülm\u0259si h\u0259yata keçirilm\u0259kl\u0259 tabeli qurumlar\u0131n ehtiyaclar\u0131n\u0131 v\u0259 kreditor borclar\u0131n\u0131 ba\u011flamaq üçün ayr\u0131-ayr\u0131 vaxtlarda ümumilikd\u0259 658,7 min manat v\u0259sait öd\u0259nilib (bu v\u0259saitin 470,0 min manat\u0131 audit dövründ\u0259 b\u0259rpa edilib). <\/p>\n

Nazirliyin tabeli qurumunun anbar\u0131na bax\u0131\u015f keçiril\u0259rk\u0259n 35,8 ton mineral gübr\u0259nin faktiki anbar qal\u0131\u011f\u0131ndan art\u0131q oldu\u011fu v\u0259 inventarizasiya zaman\u0131 mühasibatl\u0131q s\u0259n\u0259dl\u0259rind\u0259 bu bar\u0259d\u0259 qeydiyyat\u0131n apar\u0131lmad\u0131\u011f\u0131 mü\u0259yy\u0259n edilib. <\/p>\n

Nazirliyin tabeli qurumunun bazas\u0131nda s\u0259rgil\u0259n\u0259n 11 adda, ümumi d\u0259y\u0259ri 266,9 min manat olan k\u0259nd t\u0259s\u0259rrüfat\u0131 t\u0259yinatl\u0131 texnika v\u0259 avadanl\u0131qlar\u0131n t\u0259hvil-t\u0259slim akt\u0131 t\u0259rtib edilm\u0259sin\u0259 v\u0259 sat\u0131\u015f m\u0259qs\u0259di il\u0259 t\u0259hvil verilm\u0259sin\u0259 baxmayaraq, sat\u0131\u015f\u0131n qanunvericiliy\u0259 uy\u011fun r\u0259smil\u0259\u015fdirilm\u0259si v\u0259 texnikalar\u0131n d\u0259y\u0259rinin mühasibat s\u0259n\u0259dl\u0259rind\u0259 debitor borc kimi qeydiyyata al\u0131nmas\u0131 t\u0259min edilm\u0259yib. <\/p>\n

Nazirliyin \u0259sas\u0259n t\u0259s\u0259rrüfathesabl\u0131 tabeli qurumlar\u0131 üzr\u0259 “Dövl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131 Qanununun v\u0259 b\u0259zi hallar üzr\u0259 (9580,0 manat) elektron qaim\u0259-fakturalar\u0131n t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259si v\u0259ziyy\u0259ti q\u0259na\u0259tb\u0259x\u015f olmam\u0131\u015f, h\u0259mçinin bu qurumlar üzr\u0259 büdc\u0259d\u0259nk\u0259nar v\u0259saitl\u0259r üçün x\u0259zin\u0259darl\u0131q orqan\u0131nda müvafiq hesab\u0131n aç\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 müraci\u0259tin olmad\u0131\u011f\u0131, g\u0259lir v\u0259 x\u0259rc smetalar\u0131 t\u0259sdiq edilm\u0259d\u0259n v\u0259saitl\u0259rin müst\u0259qil bank hesab\u0131ndan x\u0259rcl\u0259nm\u0259sin\u0259 yol verildiyi a\u015fkar edilib. <\/p>\n

Auditin n\u0259tic\u0259l\u0259rin\u0259 \u0259saslanmaqla, Hesablama Palatas\u0131 audit dövründ\u0259 büdc\u0259y\u0259 b\u0259rpalar\u0131, görülmü\u015f i\u015fl\u0259ri n\u0259z\u0259r\u0259 alaraq, audit zaman\u0131 a\u015fkar edilmi\u015f nöqsanlar\u0131n aradan qald\u0131r\u0131lmas\u0131, maliyy\u0259 hesabatlar\u0131nda v\u0259 ilkin t\u0259sdiqedici s\u0259n\u0259dl\u0259rd\u0259 müvafiq düz\u0259li\u015fl\u0259rin edilm\u0259si, qal\u0131q v\u0259saitl\u0259rin b\u0259rpas\u0131, x\u0259rcl\u0259rin t\u0259yinat\u0131 üzr\u0259 istifad\u0259sin\u0259 n\u0259zar\u0259tin gücl\u0259ndirilm\u0259si v\u0259 dig\u0259r t\u0259birl\u0259rl\u0259 ba\u011fl\u0131 q\u0259rar\u0131n\u0131 k\u0259nar dövl\u0259t maliyy\u0259 n\u0259zar\u0259ti obyektin\u0259, h\u0259mçinin auditl\u0259 ba\u011fl\u0131 müvafiq m\u0259lumatlar\u0131 Naxç\u0131van Muxtar Respublikas\u0131n\u0131n Ali M\u0259clisin\u0259, Naxç\u0131van MR Nazirl\u0259r Kabinetin\u0259 v\u0259 Naxç\u0131van MR \u0130qtisadiyyat Nazirliyin\u0259 t\u0259qdim edib. <\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n Naxç\u0131van Muxtar Respublikas\u0131n\u0131n T\u0259hsil Nazirliyi v\u0259 tabeliyind\u0259 olan büdc\u0259d\u0259n maliyy\u0259l\u0259\u015f\u0259n qurumlar (seçm\u0259 qaydada) t\u0259r\u0259find\u0259n dövl\u0259t v\u0259saitinin v\u0259 dövl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259 olunmas\u0131n\u0131n hüquqi aktlara uy\u011funlu\u011funun mü\u0259yy\u0259n…<\/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-203139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/203139","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=203139"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/203139\/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=203139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=203139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=203139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}