{"id":216262,"date":"2025-01-13T11:54:40","date_gmt":"2025-01-13T07:54:40","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=216262","title":{"rendered":"Hesablama Palatas\u0131 UNEC-d\u0259 yoxlama ke\u00e7irib"},"content":{"rendered":"<p><strong>Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131n\u0131n 2024-c&uuml; il &uuml;&ccedil;&uuml;n i\u015f plan\u0131na \u0259sas\u0259n Az\u0259rbaycan D&ouml;vl\u0259t \u0130qtisad Universitetind\u0259 (UNEC) ke&ccedil;irdiyi k\u0259nar d&ouml;vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri 2022-2023-c&uuml; ill\u0259rd\u0259, el\u0259c\u0259 d\u0259 2024-c&uuml; ilin birinci r&uuml;b&uuml;nd\u0259 UNEC t\u0259r\u0259find\u0259n d&ouml;vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d&ouml;vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n h&uuml;quqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si m\u0259qs\u0259di da\u015f\u0131y\u0131b.<\/strong><\/p>\n<p>Bu bar\u0259d\u0259 Ucnoqta.az-a Hesablama Palatas\u0131ndan m\u0259lumat verilib.<\/p>\n<p>Qeyd edilib ki, auditin \u0259hat\u0259 etdiyi d&ouml;vr&uuml;n \u0259vv\u0259lin\u0259 \u0259sas\u0259n t\u0259hsil v\u0259 b&uuml;dc\u0259 ill\u0259rinin &uuml;st-&uuml;st\u0259 d&uuml;\u015fm\u0259m\u0259si s\u0259b\u0259bind\u0259n UNEC-in 13263,0 min manat qal\u0131q v\u0259saiti m&ouml;vcud olmu\u015f, 2022-2023-c&uuml; ill\u0259rd\u0259 v\u0259 2024-c&uuml; ilin birinci r&uuml;b&uuml; \u0259rzind\u0259 m&uuml;xt\u0259lif m\u0259nb\u0259l\u0259rd\u0259n &uuml;mumilikd\u0259 119221,2 min manat v\u0259sait daxil olmu\u015f v\u0259 125086,4 min manat m\u0259xaric edilmi\u015fdir.<\/p>\n<p>UNEC-in 2023-c&uuml; ild\u0259 2022-ci ill\u0259 m&uuml;qayis\u0259d\u0259 g\u0259lirl\u0259rind\u0259 m&uuml;\u015fahid\u0259 edil\u0259n 7,8% s\u0259viyy\u0259sind\u0259 art\u0131m d&ouml;vl\u0259t sifari\u015fi &uuml;zr\u0259 t\u0259hsilin maliyy\u0259l\u0259\u015fm\u0259sin\u0259 ayr\u0131lan v\u0259saitin 10,2% v\u0259 dig\u0259r g\u0259lirl\u0259rin 2,3 d\u0259f\u0259 art\u0131m\u0131 hesab\u0131na formala\u015fm\u0131\u015fd\u0131r. Eyni zamanda, UNEC-in g\u0259lirl\u0259rind\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n Elm v\u0259 T\u0259hsil Nazirliyinin (Nazirlik) m&uuml;vafiq \u0259mrl\u0259ri il\u0259 2022-ci ild\u0259 1653,0 min manat v\u0259 2023-c&uuml; ild\u0259 1100,0 min manat v\u0259sait t\u0259hsil i\u015f&ccedil;il\u0259rinin, o c&uuml;ml\u0259d\u0259n Nazirlik \u0259m\u0259kda\u015flar\u0131n\u0131n sosial m&uuml;dafi\u0259sini g&uuml;cl\u0259ndirm\u0259k v\u0259 maddi t\u0259minat\u0131n\u0131, el\u0259c\u0259 d\u0259 2024-c&uuml; ild\u0259 991,0 min manat v\u0259sait yaln\u0131z Nazirlik i\u015f&ccedil;il\u0259rinin sosial m&uuml;dafi\u0259sini g&uuml;cl\u0259ndirm\u0259k v\u0259 maddi t\u0259minat\u0131n\u0131 yax\u015f\u0131la\u015fd\u0131rmaq m\u0259qs\u0259dil\u0259 T\u0259hsilin \u0130nki\u015faf\u0131 Fonduna ayr\u0131lm\u0131\u015fd\u0131r.<\/p>\n<p>Auditin \u0259hat\u0259 etdiyi d&ouml;vr&uuml;n sonuna UNEC-d\u0259 1646 n\u0259f\u0259r \u0259m\u0259kda\u015f &ccedil;al\u0131\u015fm\u0131\u015f, onlardan 792 n\u0259f\u0259rini inzibati, 854 n\u0259f\u0259rini is\u0259 professor-m&uuml;\u0259llim hey\u0259ti t\u0259\u015fkil etmi\u015f, professor- m&uuml;\u0259llim hey\u0259tinin t\u0259rkibind\u0259 \u0259v\u0259z&ccedil;il\u0259rin say\u0131 185 n\u0259f\u0259r olmu\u015fdur. M&ouml;vcud d\u0259rs y&uuml;k&uuml;n&uuml;n t\u0259min edilm\u0259si m\u0259qs\u0259dil\u0259 UNEC-d\u0259 &ccedil;al\u0131\u015fan 109 \u0259m\u0259kda\u015fla yana\u015f\u0131 k\u0259nardan 380 n\u0259f\u0259r saathesab\u0131 \u0259saslarla c\u0259lb edilmi\u015fl\u0259r.<\/p>\n<p>2023-c&uuml; ilin sonuna bakalavr, magistr, doktorant v\u0259 dissertantlar\u0131n say\u0131 m&uuml;vafiq olaraq 15060 n\u0259f\u0259r, 4863 n\u0259f\u0259r, 191 n\u0259f\u0259r v\u0259 7 n\u0259f\u0259r t\u0259\u015fkil etmi\u015fdir.<\/p>\n<p>\u0130lk olaraq qeyd ed\u0259k ki, auditl\u0259 UNEC-in Nizamnam\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulsa da, Nazirlik t\u0259r\u0259find\u0259n Himay\u0259&ccedil;il\u0259r \u015euras\u0131n\u0131n yarad\u0131lmad\u0131\u011f\u0131, bu s\u0259b\u0259bd\u0259n d\u0259 Nizamnam\u0259 il\u0259 Himay\u0259&ccedil;il\u0259r \u015euras\u0131na aid edilmi\u015f v\u0259zif\u0259l\u0259rin UNEC-in m&uuml;xt\u0259lif r\u0259hb\u0259r v\u0259 m\u0259sul \u0259m\u0259kda\u015flar\u0131 t\u0259r\u0259find\u0259n icra edildiyi m&uuml;\u0259yy\u0259n olunmu\u015fdur.<\/p>\n<p>H\u0259m&ccedil;inin Nizamnam\u0259nin t\u0259l\u0259bin\u0259 \u0259sas\u0259n UNEC-in strukturu t\u0259sis&ccedil;i t\u0259r\u0259find\u0259n t\u0259sdiq edilm\u0259li olsa da, auditl\u0259 \u0259hat\u0259 olunan ill\u0259rd\u0259 bu f\u0259aliyy\u0259t t\u0259sis&ccedil;i t\u0259r\u0259find\u0259n h\u0259yata ke&ccedil;irilm\u0259mi\u015f, n\u0259z\u0259rd\u0259 tutulan \u015ftat c\u0259dv\u0259ll\u0259ri rektor t\u0259r\u0259find\u0259n m&uuml;vafiq qaydada t\u0259sdiq olunmu\u015fdur. El\u0259c\u0259 d\u0259, Himay\u0259&ccedil;il\u0259r \u015euras\u0131n\u0131n yarad\u0131lmamas\u0131 &ldquo;Elmi-metodiki \u015euran\u0131n \u018fsasnam\u0259si&rdquo;nin d\u0259 UNEC-in Elmi-\u015euras\u0131 t\u0259r\u0259find\u0259n t\u0259sdiqi il\u0259 n\u0259tic\u0259l\u0259nmi\u015f, audit olunan d&ouml;vrd\u0259 k\u0259nar auditor t\u0259yin edilm\u0259mi\u015f, analoji olaraq daxili auditin f\u0259aliyy\u0259tin\u0259 UNEC r\u0259hb\u0259rliyi n\u0259zar\u0259t etmi\u015fdir.<\/p>\n<p>Auditin \u0259hat\u0259 etdiyi v\u0259saitin \u0259sas hiss\u0259sini sosial x\u0259rcl\u0259r t\u0259\u015fkil etmi\u015f, t\u0259tbiq edilmi\u015f audit metodlar\u0131 il\u0259 hesablanm\u0131\u015f v\u0259 &ouml;d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r aras\u0131nda uy\u011funsuzluq a\u015fkar olunmam\u0131\u015fd\u0131r. Bununla bel\u0259, icra prosesind\u0259 b\u0259zi n&ouml;qsanlara yol verilmi\u015f, bu n&ouml;qsanlar\u0131n n\u0259tic\u0259si &uuml;mumilikd\u0259 c\u0259mi m\u0259bl\u0259\u011fin icras\u0131na \u0259h\u0259miyy\u0259tli t\u0259sir g&ouml;st\u0259rm\u0259mi\u015fdir.<\/p>\n<p>&Ouml;d\u0259ni\u015fli t\u0259hsil &uuml;zr\u0259 ba\u011flanm\u0131\u015f m&uuml;qavil\u0259l\u0259rl\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f &ouml;hd\u0259likl\u0259r\u0259 n\u0259zar\u0259tin tam t\u0259min olunmamas\u0131, el\u0259c\u0259 d\u0259 kredit haqlar\u0131n\u0131n h&uuml;quqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun \u015f\u0259kild\u0259 y\u0131\u011f\u0131lmamas\u0131 t\u0259hsil haqq\u0131 &uuml;zr\u0259 debitor borc m\u0259bl\u0259\u011finin art\u0131m\u0131na s\u0259b\u0259b olmu\u015fdur.<\/p>\n<p>D&ouml;vl\u0259t sifari\u015fi \u0259sas\u0131nda maliyy\u0259l\u0259\u015fm\u0259 m&uuml;v\u0259qq\u0259ti olaraq dayand\u0131r\u0131lmal\u0131 oldu\u011fu halda, d&ouml;vl\u0259t sifari\u015fi \u0259sas\u0131nda t\u0259hsil alan, lakin akademik m\u0259zuniyy\u0259t g&ouml;t&uuml;rm\u0259si il\u0259 ba\u011fl\u0131 t\u0259hsilini dayand\u0131rm\u0131\u015f t\u0259l\u0259b\u0259l\u0259r &uuml;zr\u0259 t\u0259hsil x\u0259rcin\u0259 g&ouml;r\u0259 c\u0259mi 52 halda 32,3 min manat v\u0259sait UNEC-in hesab\u0131nda qalm\u0131\u015fd\u0131r. Toplanm\u0131\u015f audit s&uuml;butlar\u0131 auditl\u0259 \u0259hat\u0259 edil\u0259n d&ouml;vrd\u0259 h&uuml;quqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun xaric olunmu\u015f d&ouml;vl\u0259t sifari\u015fli t\u0259l\u0259b\u0259l\u0259rin yerin\u0259 &ouml;d\u0259ni\u015fli \u0259saslarla t\u0259hsilalan t\u0259l\u0259b\u0259l\u0259r yerl\u0259\u015fdirilm\u0259mi\u015f, n\u0259tic\u0259d\u0259 d&ouml;vl\u0259t sifari\u015fi il\u0259 t\u0259hsil alan, auditl\u0259 \u0259hat\u0259 edil\u0259n ill\u0259rd\u0259 m&uuml;xt\u0259lif s\u0259b\u0259bl\u0259rd\u0259n UNEC-d\u0259n xaric edilmi\u015f t\u0259l\u0259b\u0259l\u0259r &uuml;zr\u0259 t\u0259hsil x\u0259rcin\u0259 g&ouml;r\u0259 2022-ci ild\u0259 71 halda 49,9 min manat, 2023-c&uuml; ild\u0259 75 halda 57,6 min manat, c\u0259mi 146 halda 107,5 min manat v\u0259saitin d&ouml;vl\u0259t b&uuml;dc\u0259sin\u0259 qaytar\u0131lmas\u0131 t\u0259min edilm\u0259mi\u015fdir.<\/p>\n<p>Auditin \u0259hat\u0259 etdiyi d&ouml;vrd\u0259 &uuml;mumilikd\u0259 t\u0259qa&uuml;dl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 27540,9 min manat v\u0259sait icra edilmi\u015f, t\u0259hsilin n\u0259tic\u0259l\u0259rin\u0259 g&ouml;r\u0259 m&uuml;\u0259yy\u0259n olunmu\u015f t\u0259qa&uuml;dl\u0259rin m\u0259bl\u0259\u011fi b\u0259zi hallarda ki&ccedil;ik m\u0259bl\u0259\u011fl\u0259rd\u0259 d&uuml;zg&uuml;n hesablan\u0131lmam\u0131\u015f, bu hallar v\u0259saitl\u0259rin icras\u0131na \u0259h\u0259miyy\u0259tli t\u0259sir g&ouml;st\u0259rm\u0259mi\u015fdir.<\/p>\n<p>Nizamnam\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulmayan b\u0259zi t\u0259dbirl\u0259r\u0259 v\u0259sait y&ouml;n\u0259ldilm\u0259si d&ouml;vl\u0259t v\u0259saitl\u0259rin\u0259 \u0259lav\u0259 t\u0259l\u0259bat yaratmaqla m\u0259nf\u0259\u0259t m\u0259bl\u0259\u011fin\u0259 d\u0259 t\u0259sir g&ouml;st\u0259rmi\u015fdir. Bel\u0259 ki, UNEC voleybol komandas\u0131n\u0131n oyun&ccedil;ular\u0131 v\u0259 fizioterapevt il\u0259 xidm\u0259ti m&uuml;qavil\u0259l\u0259r ba\u011flan\u0131laraq onlara ayl\u0131q haqq v\u0259 idman&ccedil;\u0131lara m&uuml;\u0259yy\u0259n edilmi\u015f vaxtlarda m\u0259\u015fq etm\u0259k v\u0259 oyunlarda i\u015ftirak etm\u0259k &uuml;&ccedil;&uuml;n laz\u0131m\u0131 \u015f\u0259rait yarad\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 b&uuml;t&uuml;n x\u0259rcl\u0259r &ouml;d\u0259nilmi\u015f, el\u0259c\u0259 d\u0259 &ldquo;Tibbi \u018frazi B&ouml;lm\u0259l\u0259rini \u0130dar\u0259etm\u0259 Birliyi&rdquo; publik h&uuml;quqi \u015f\u0259xsin tabeliyind\u0259ki tibb m&uuml;\u0259ssis\u0259l\u0259rinin siyah\u0131s\u0131na daxil olan v\u0259 UNEC-in \u0259razisind\u0259 f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n 3 n&ouml;mr\u0259li T\u0259l\u0259b\u0259 Poliklinikas\u0131na UNEC-in strukturuna daxil olmad\u0131\u011f\u0131 v\u0259 &ldquo;Tibbi \u018frazi B&ouml;lm\u0259l\u0259rini \u0130dar\u0259etm\u0259 Birliyi&rdquo; publik h&uuml;quqi \u015f\u0259xs t\u0259r\u0259find\u0259n maliyy\u0259l\u0259\u015fdirildiyi halda v\u0259sait y&ouml;n\u0259ldilmi\u015fdir.<\/p>\n<p>T\u0259mir x\u0259rcl\u0259rinin icras\u0131 prosesind\u0259 t\u0259\u015fkil olunmu\u015f n\u0259zar\u0259t f\u0259aliyy\u0259tinin q\u0259na\u0259tb\u0259x\u015f olmamas\u0131 n\u0259tic\u0259sind\u0259 yerin\u0259 yetirilmi\u015f i\u015fl\u0259rin d\u0259y\u0259r v\u0259 h\u0259cminin art\u0131r\u0131lmas\u0131, el\u0259c\u0259 d\u0259 yerin\u0259 yetirilm\u0259y\u0259n i\u015fl\u0259rin d\u0259y\u0259rinin &ouml;d\u0259nilm\u0259si hallar\u0131na yol verilmi\u015f, m&uuml;vafiq n&ouml;qsanlar s\u0259b\u0259bind\u0259n Quba t\u0259dris, idman v\u0259 istirah\u0259t m\u0259rk\u0259zinin \u0259sasl\u0131 t\u0259miri &uuml;zr\u0259 m&uuml;qavil\u0259 m\u0259bl\u0259\u011finin 2,6%-i, t\u0259dris binalar\u0131n\u0131n \u0259sasl\u0131 t\u0259miri &uuml;zr\u0259 m&uuml;qavil\u0259 m\u0259bl\u0259\u011finin 1,6%-i v\u0259 cari t\u0259mir &uuml;zr\u0259 m&uuml;qavil\u0259l\u0259rin 8,8%-i q\u0259d\u0259r v\u0259sait art\u0131q icra edilmi\u015fdir.<\/p>\n<p>Sat\u0131nalman\u0131n planla\u015fd\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259l\u0259bl\u0259r\u0259 \u0259m\u0259l olunmas\u0131 fonunda m&uuml;t\u0259madi olaraq t\u0259\u015fkil olunan v\u0259 eyni d&ouml;vrd\u0259 ke&ccedil;iril\u0259n t\u0259dbir &uuml;zr\u0259 f\u0259aliyy\u0259tin gecikdirilm\u0259si n\u0259tic\u0259sind\u0259 h\u0259r iki ild\u0259 t\u0259cili t\u0259l\u0259bat \u0259sas g\u0259tirilm\u0259kl\u0259 m&uuml;sabiq\u0259siz \u015f\u0259rtl\u0259rl\u0259 v\u0259sait icra edilmi\u015fdir. Qeyd ed\u0259k ki, bir m\u0259nb\u0259d\u0259n sat\u0131nalmalar\u0131n &uuml;mumi sat\u0131nalma h\u0259cmind\u0259 m\u0259bl\u0259\u011f olaraq x&uuml;susi &ccedil;\u0259kisi 2022-ci ild\u0259 8,6%, 2023-c&uuml; ild\u0259 is\u0259 18,7% t\u0259\u015fkil ets\u0259 d\u0259, sat\u0131nalma say\u0131nda x&uuml;susi &ccedil;\u0259kisi 2022-2023-c&uuml; ill\u0259rd\u0259 m&uuml;vafiq olaraq 45,5% v\u0259 47,4% t\u0259\u015fkil etmi\u015fdir ki, bu da \u0259n yax\u015f\u0131 t\u0259cr&uuml;b\u0259l\u0259rl\u0259 m&uuml;qayis\u0259d\u0259 m\u0259qbul hesab edilm\u0259y\u0259n h\u0259dd\u0259n d\u0259 n\u0259z\u0259r\u0259&ccedil;arpacaq d\u0259r\u0259c\u0259d\u0259 &ccedil;oxdur.<\/p>\n<p>M&uuml;qavil\u0259 \u015f\u0259rtl\u0259rin\u0259 \u0259m\u0259l olunmamas\u0131 v\u0259 &ouml;hd\u0259likl\u0259rin icras\u0131na n\u0259zar\u0259tin tam t\u0259min edilm\u0259m\u0259si avans m\u0259bl\u0259\u011finin ba\u011flan\u0131lmamas\u0131 il\u0259 v\u0259saitl\u0259rin t\u0259chizat&ccedil;\u0131n\u0131n istifad\u0259sind\u0259 saxlan\u0131lmas\u0131na s\u0259b\u0259b olmu\u015f, el\u0259c\u0259 d\u0259 b\u0259zi hallarda m&uuml;qavil\u0259 \u015f\u0259rtl\u0259rinin h&uuml;quqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l olunmadan d\u0259yi\u015fdirilm\u0259si, son n\u0259tic\u0259d\u0259, v\u0259saitl\u0259rin sat\u0131nalmas\u0131z icra edilm\u0259si q\u0259na\u0259tini formala\u015fd\u0131rm\u0131\u015fd\u0131r.<\/p>\n<p>M&uuml;hasibat u&ccedil;otu v\u0259 maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259rtibinin h&uuml;quqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun t\u0259\u015fkil v\u0259 t\u0259rtib olunmas\u0131, el\u0259c\u0259 d\u0259 bu hesabatlar\u0131n t\u0259sis&ccedil;iy\u0259 t\u0259l\u0259b edil\u0259n m&uuml;dd\u0259tl\u0259rd\u0259 t\u0259qdim olunmas\u0131 fonunda k\u0259nar auditin 2022-ci ild\u0259 avqust ay\u0131nda ke&ccedil;irilm\u0259si v\u0259 2023-c&uuml; ild\u0259 ke&ccedil;irilm\u0259m\u0259si maliyy\u0259 hesabatlar\u0131n\u0131n t\u0259sis&ccedil;iy\u0259 auditor r\u0259yi olmadan t\u0259qdim olunmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nmi\u015fdir.<\/p>\n<p>Toplanm\u0131\u015f audit s&uuml;butlar\u0131 audit predmetinin b&uuml;t&uuml;n \u0259h\u0259miyy\u0259tli aspektl\u0259r bax\u0131m\u0131ndan m&uuml;\u0259yy\u0259n edilmi\u015f m&uuml;nasib meyarlara uy\u011fun olub-olmad\u0131\u011f\u0131na dair n\u0259tic\u0259 &ccedil;\u0131xarmaq &uuml;&ccedil;&uuml;n yet\u0259rli v\u0259 m&uuml;vafiq olmaqla kafi \u0259minlik formala\u015fd\u0131rm\u0131\u015f, bu \u0259minlik s\u0259viyy\u0259si \u0259sas\u0131nda d&ouml;vl\u0259t sat\u0131nalmalar\u0131n\u0131n ke&ccedil;irilm\u0259si v\u0259 daxili n\u0259zar\u0259tin t\u0259\u015fkili il\u0259 ba\u011fl\u0131 f\u0259aliyy\u0259t istisna olmaqla Az\u0259rbaycan D&ouml;vl\u0259t \u0130qtisad Universiteti t\u0259r\u0259find\u0259n h\u0259yata ke&ccedil;iril\u0259n f\u0259aliyy\u0259tin q&uuml;vv\u0259d\u0259 olan h&uuml;quqi aktlara \u0259sas\u0259n uy\u011fun olmas\u0131na dair r\u0259y verilib.<\/p>\n<p>Kollegiya q\u0259rar\u0131nda n&ouml;qsanlar\u0131n aradan qald\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 Az\u0259rbaycan D&ouml;vl\u0259t \u0130qtisad Universiteti t\u0259r\u0259find\u0259n UNEC \u0259razisind\u0259 f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n 3 n&ouml;mr\u0259li t\u0259l\u0259b\u0259 poliklinikas\u0131n\u0131n \u0259m\u0259kda\u015flar\u0131na &ouml;d\u0259nil\u0259n maddi yard\u0131mlar\u0131n n&ouml;vb\u0259ti aydan dayand\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 al\u0131nm\u0131\u015f q\u0259rar, d&ouml;vl\u0259t sifari\u015fi il\u0259 t\u0259hsil alm\u0131\u015f xaric olmu\u015f v\u0259 akademik m\u0259zuniyy\u0259t\u0259 &ccedil;\u0131xm\u0131\u015f t\u0259hsilalanlara g&ouml;r\u0259 &uuml;mumilikd\u0259 139,8 min manat, t\u0259qa&uuml;d x\u0259rcin\u0259 g&ouml;r\u0259 d&ouml;vl\u0259t b&uuml;dc\u0259sind\u0259n art\u0131q &ouml;d\u0259nilmi\u015f 1,8 min manat, sat\u0131nalma m&uuml;qavil\u0259l\u0259ri &uuml;zr\u0259 yerin\u0259 yetirilm\u0259mi\u015f &ouml;hd\u0259likl\u0259r &uuml;zr\u0259 6,8 min manat, t\u0259mir x\u0259rcl\u0259rinin icras\u0131 prosesind\u0259 yol verilmi\u015f n&ouml;qsanlar &uuml;zr\u0259 46,0 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin b\u0259rpa edilm\u0259si, el\u0259c\u0259 d\u0259 t\u0259mir i\u015fl\u0259ri &uuml;zr\u0259 30,5 min manat d\u0259y\u0259rind\u0259 i\u015fl\u0259rin g&ouml;r&uuml;lm\u0259si, h\u0259m&ccedil;inin t\u0259hsil haqlar\u0131 &uuml;zr\u0259 7300,3 min manat debitor borcun audit d&ouml;vr&uuml;nd\u0259 2675,2 min manat\u0131n\u0131n ba\u011flanmas\u0131 n\u0259z\u0259r\u0259 al\u0131n\u0131b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131n\u0131n 2024-c&uuml; il &uuml;&ccedil;&uuml;n i\u015f plan\u0131na \u0259sas\u0259n Az\u0259rbaycan D&ouml;vl\u0259t \u0130qtisad Universitetind\u0259 (UNEC) ke&ccedil;irdiyi k\u0259nar d&ouml;vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri 2022-2023-c&uuml; ill\u0259rd\u0259, el\u0259c\u0259 d\u0259 2024-c&uuml; ilin birinci r&uuml;b&uuml;nd\u0259 UNEC&hellip;<\/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":[101],"tags":[],"class_list":["post-216262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/216262","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=216262"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/216262\/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=216262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=216262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=216262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}