{"id":228137,"date":"2025-07-30T15:19:07","date_gmt":"2025-07-30T11:19:07","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=228137","title":{"rendered":"D\u00f6vl\u0259t Turizm Agentliyind\u0259 18,5 milyon manatl\u0131q pozuntu"},"content":{"rendered":"

Hesablama Palatas\u0131 Dövl\u0259t Turizm Agentliyind\u0259 18,5 milyon manatl\u0131q pozuntu a\u015fkarlay\u0131b.<\/strong><\/p>\n

Ucnoqta.az "APA-Economics"  istinad\u0259n x\u0259b\u0259r verir ki, bu, Palatan\u0131n apard\u0131\u011f\u0131n\u0131 audit zaman\u0131 üz\u0259 ç\u0131x\u0131b.<\/p>\n

Audit n\u0259tic\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131 \u0259sas nöqsanlar a\u015fkarlan\u0131b:<\/p>\n

Auditin \u0259hat\u0259 etdiyi 2021-2024-cü ill\u0259rd\u0259 dövl\u0259t büdc\u0259sind\u0259n ayr\u0131lm\u0131\u015f v\u0259saitl\u0259rin icras\u0131 zaman\u0131 bir s\u0131ra hallarda Agentliyin tabeliyind\u0259ki qurumlar\u0131n f\u0259aliyy\u0259tinin maliyy\u0259l\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 z\u0259ruri v\u0259saitl\u0259rin ayr\u0131lmas\u0131 fonunda funksiyalar\u0131n dig\u0259r qurumlara ötürülm\u0259si hallar\u0131na rast g\u0259linib.<\/p>\n

Az\u0259rbaycan Dövl\u0259t Turizm Agentliyi haqq\u0131nda \u018fsasnam\u0259”d\u0259 Agentliyin funksional f\u0259aliyy\u0259ti v\u0259 v\u0259zif\u0259l\u0259ri üzr\u0259 müt\u0259x\u0259ssis (kadr) haz\u0131rl\u0131\u011f\u0131 n\u0259z\u0259rd\u0259 tutulmad\u0131\u011f\u0131 halda, Az\u0259rbaycan Turizm v\u0259 Menecment Universiteti il\u0259 Avstriyan\u0131n \u0130MC KREMS T\u0259tbiqi Elml\u0259r Universiteti aras\u0131nda \u0130MC Transmilli proqram\u0131n t\u0259rtibi v\u0259 h\u0259yata keçirilm\u0259sin\u0259 dair ba\u011flan\u0131lm\u0131\u015f müqavil\u0259l\u0259r\u0259 \u0259sas\u0259n 2021-2023-cü ill\u0259rd\u0259 ümumilikd\u0259 899,5 min manat büdc\u0259 v\u0259saiti öd\u0259nilib.<\/p>\n

Audit dövründ\u0259 \u0259h\u0259miyy\u0259tli sayda \u0259m\u0259liyyatlar\u0131 \u0259hat\u0259 ed\u0259n 330 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitl\u0259r vahid büdc\u0259 t\u0259snifat\u0131n\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259y\u0259r\u0259k funksional v\u0259 iqtisadi t\u0259snifat\u0131n paraqraflar\u0131 üzr\u0259 x\u0259rcl\u0259nm\u0259yib.<\/p>\n

Qoruqlar\u0131 \u0130dar\u0259etm\u0259 M\u0259rk\u0259zinin müvafiq 4 qoru\u011funun \u0259razil\u0259rind\u0259 toplanm\u0131\u015f zibil, x\u0259z\u0259l, m\u0259i\u015f\u0259t tullant\u0131lar\u0131n\u0131n y\u0131\u011f\u0131lmas\u0131, da\u015f\u0131nmas\u0131, \u0259razil\u0259rin süpürülm\u0259si, a\u011faclar\u0131n \u0259kilm\u0259si, budanmas\u0131 v\u0259 sair i\u015fl\u0259rin h\u0259yata keçirilm\u0259si il\u0259 ba\u011fl\u0131 sat\u0131nalma müqavil\u0259l\u0259ri ba\u011flan\u0131laraq h\u0259min qurumlar\u0131n v\u0259saitl\u0259ri hesab\u0131na apar\u0131lmal\u0131 oldu\u011fu halda Agentlik auditl\u0259 \u0259hat\u0259 olunan dövr \u0259rzind\u0259 835,5 min manat m\u0259bl\u0259\u011find\u0259 v\u0259sait öd\u0259yib.<\/p>\n

Agentlik “Az\u0259rbaycan Turizm Bürosu” v\u0259 “Qoruqlar\u0131n \u0130dar\u0259etm\u0259 M\u0259rk\u0259zi”n\u0259 2023-2024-cü ill\u0259r üzr\u0259 v\u0259saitl\u0259rin köçürülm\u0259si il\u0259 ba\u011fl\u0131 müvafiq müraci\u0259tl\u0259r edilm\u0259si v\u0259 h\u0259min müraci\u0259tl\u0259r\u0259 müvafiq raz\u0131l\u0131q v\u0259 ya cavab al\u0131nmamas\u0131 fonunda ümumilikd\u0259 auditl\u0259 \u0259hat\u0259 olunan dövr \u0259rzind\u0259 18,5 milyon manat m\u0259bl\u0259\u011find\u0259 büdc\u0259 v\u0259saiti ilin sonunda tabelikd\u0259ki qurumlara köçürülm\u0259kl\u0259 ilin sonuna bütün x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131n\u0131n vahid x\u0259zin\u0259 hesab\u0131na köçürülm\u0259si il\u0259 ba\u011fl\u0131 t\u0259l\u0259bd\u0259n yay\u0131n\u0131b.<\/p>\n

“Büdc\u0259 sistemi haqq\u0131nda” qanunun t\u0259l\u0259bini pozan Agentlik v\u0259saitl\u0259rin akkreditiv hesablarda saxlan\u0131lmas\u0131na yol verib, b\u0259zi hallarda v\u0259saiti büdc\u0259y\u0259 qaytarmay\u0131b. Akkreditiv hesablarda saxlan\u0131lm\u0131\u015f v\u0259saitin 3 milyon 89,7 min manat\u0131 2022-ci ild\u0259, 8 milyon 789,2 min manat\u0131 2023-cü il \u0259rzind\u0259 yerin\u0259 yetirilmi\u015f i\u015f v\u0259 xidm\u0259tl\u0259r\u0259 gör\u0259 ba\u011flan\u0131lm\u0131\u015f (icra edilmi\u015f), ilin sonuna qalan 965,4 min manat v\u0259saitd\u0259n 921,8 min manat\u0131 is\u0259 2024-cü il \u0259rzind\u0259 yerin\u0259 yetirilmi\u015f i\u015f v\u0259 xidm\u0259tl\u0259r\u0259 gör\u0259 ba\u011flan\u0131lmaqla c\u0259mi 43,5 min manat\u0131 büdc\u0259y\u0259 qaytar\u0131l\u0131b.<\/p>\n

Auditin \u0259hat\u0259 etdiyi ill\u0259rd\u0259 Agentliyin mühasibatl\u0131\u011f\u0131nda sabit mühasibat uçotu proqram\u0131 mövcud olmam\u0131\u015f, dövr \u0259rzind\u0259 i\u015fçil\u0259rin \u0259m\u0259khaqq\u0131n\u0131n hesablanmas\u0131, debitor v\u0259 kreditorlar\u0131n, anbar\u0131n, \u0259sas v\u0259saitl\u0259rin v\u0259 material ehtiyatlar\u0131n uçotunun apar\u0131lmas\u0131, memorial orderl\u0259rin i\u015fl\u0259nilm\u0259si v\u0259 dövriyy\u0259 c\u0259dv\u0259linin haz\u0131rlanmas\u0131 müvafiq c\u0259dv\u0259l proqram\u0131n\u0131n köm\u0259yi il\u0259 h\u0259yata keçirilmi\u015fdir. Bu, öz növb\u0259sind\u0259, maliyy\u0259 hesabatlar\u0131nda t\u0259hrifl\u0259rin d\u0259 formala\u015fmas\u0131na \u015f\u0259rait yarad\u0131b.<\/p>\n

Auditin \u0259hat\u0259 etdiyi ill\u0259rd\u0259 yerin\u0259 yetirilmi\u015f t\u0259mir v\u0259 b\u0259rpa i\u015fl\u0259ri üzr\u0259 seçm\u0259 qaydada toplanm\u0131\u015f audit sübutlar\u0131 il\u0259 smetada n\u0259z\u0259rd\u0259 tutulmayan i\u015fl\u0259rin d\u0259y\u0259rinin öd\u0259nildiyi, b\u0259zi i\u015fl\u0259rin d\u0259y\u0259rinin v\u0259 h\u0259cml\u0259rinin art\u0131r\u0131lmas\u0131 hesab\u0131na podratç\u0131ya \u0259lav\u0259 v\u0259saitin öd\u0259nildiyi, el\u0259c\u0259 d\u0259 bir s\u0131ra nöqsanlar s\u0259b\u0259bind\u0259n dövl\u0259t v\u0259saitinin art\u0131q istifad\u0259sin\u0259 yol verildiyi mü\u0259yy\u0259n olunub.<\/p>\n

Respublika s\u0259viyy\u0259li t\u0259dbirl\u0259rin keçirilm\u0259si zaman\u0131 b\u0259zi hallarda qüvv\u0259d\u0259 olan norma v\u0259 t\u0259l\u0259bl\u0259r\u0259 \u0259m\u0259l olunmam\u0131\u015f, bu v\u0259 müqavil\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u015f\u0259rtl\u0259rin icra edilm\u0259m\u0259si art\u0131q dövl\u0259t v\u0259saitinin icras\u0131na s\u0259b\u0259b olub.<\/p>\n

Müqavil\u0259 öhd\u0259likl\u0259rinin icra v\u0259ziyy\u0259tin\u0259 n\u0259zar\u0259t olunmamas\u0131, eyni zamanda, xarici ölk\u0259l\u0259rd\u0259 t\u0259bli\u011fat xarakterli m\u0259lumatlar\u0131n yerl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 keçirilmi\u015f sat\u0131nalmalar\u0131n, son n\u0259tic\u0259d\u0259 is\u0259 bu istiqam\u0259td\u0259 f\u0259aliyy\u0259tin n\u0259tic\u0259liliyin\u0259 t\u0259sir göst\u0259rib v\u0259 v\u0259saitl\u0259rin vaxt\u0131nda icra edilm\u0259si imkanlar\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131l\u0131b<\/p>\n","protected":false},"excerpt":{"rendered":"

Hesablama Palatas\u0131 Dövl\u0259t Turizm Agentliyind\u0259 18,5 milyon manatl\u0131q pozuntu a\u015fkarlay\u0131b. Ucnoqta.az "APA-Economics"  istinad\u0259n x\u0259b\u0259r verir ki, bu, Palatan\u0131n apard\u0131\u011f\u0131n\u0131 audit zaman\u0131 üz\u0259 ç\u0131x\u0131b. Audit n\u0259tic\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131 \u0259sas nöqsanlar a\u015fkarlan\u0131b: Auditin…<\/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-228137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/228137","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=228137"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/228137\/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=228137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=228137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=228137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}