{"id":48432,"date":"2017-07-17T16:45:01","date_gmt":"2017-07-17T12:45:01","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=48432","title":{"rendered":"Palatas\u0131 Sumqay\u0131t D\u00f6vl\u0259t Universitetind\u0259 n\u00f6qsanlar a\u015fkarlan\u0131b"},"content":{"rendered":"

Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 müvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq dövl\u0259t büdc\u0259sind\u0259n Sumqay\u0131t Dövl\u0259t Universitetin\u0259 ayr\u0131lan v\u0259saitl\u0259rin v\u0259 büdc\u0259d\u0259nk\u0259nar daxilolmalar\u0131n proqnozla\u015fd\u0131r\u0131lmas\u0131 v\u0259 icras\u0131n\u0131n istifad\u0259si il\u0259 ba\u011fl\u0131 h\u0259yata keçirilmi\u015f auditin n\u0259tic\u0259l\u0259ri üzr\u0259 Hesabat\u0131 müzakir\u0259 ed\u0259r\u0259k t\u0259sdiql\u0259nib.<\/span> Palatan\u0131n m\u0259tbuat xidm\u0259tind\u0259n veril\u0259n m\u0259lumata gör\u0259 u<\/span>niversitetin g\u0259lirl\u0259ri 2014-cü ild\u0259 6332,1 min manat, 2015-ci ild\u0259 7375,3 min manat, 2016-c\u0131 ild\u0259 9174 min manat, x\u0259rcl\u0259ri müvafiq olaraq 5690,3 min manat, 6858,9 min manat v\u0259 8418,7 min manat olub.<\/span>
\n2016\/2017-ci t\u0259dris ilind\u0259 bakalavriat t\u0259hsil s\u0259viyy\u0259si üzr\u0259 Universitetin t\u0259l\u0259b\u0259 q\u0259bulu plan\u0131 40 ixtisas üzr\u0259 1865 n\u0259f\u0259r\u0259 qar\u015f\u0131 1394 n\u0259f\u0259r v\u0259 ya 74,7% yerin\u0259 yetirilib, dövl\u0259t sifari\u015fi \u0259sas\u0131nda t\u0259hsil alan t\u0259l\u0259b\u0259l\u0259rin say\u0131 100 n\u0259f\u0259r, öd\u0259ni\u015fli \u0259saslarla t\u0259hsil alan t\u0259l\u0259b\u0259l\u0259rin say\u0131 1294 n\u0259f\u0259r t\u0259\u015fkil edib. T\u0259l\u0259b\u0259 q\u0259bulu plan\u0131  “Ekologiya müh\u0259ndisliyi” ixtisas\u0131 üzr\u0259 100% yerin\u0259 yetirils\u0259 d\u0259, “Riyaziyyat” ixtisas\u0131 üzr\u0259 23,3%, “\u0130nformasiya texnologiyalar\u0131” ixtisas\u0131 üzr\u0259 10%, “Psixologiya” ixtisas\u0131 üzr\u0259 20% yerin\u0259 yetirilib, “Kimya”, “Biologiya” v\u0259 “Müsiqi mü\u0259llimliyi” ixtisaslar\u0131 üzr\u0259 is\u0259 t\u0259l\u0259b\u0259 q\u0259bulu olmay\u0131b.<\/span>
\nT\u0259l\u0259b\u0259 q\u0259bulu plan\u0131 2014\/2015 t\u0259dris ilind\u0259 36 ixtisas üzr\u0259 1385 n\u0259f\u0259r\u0259 qar\u015f\u0131 1242 n\u0259f\u0259r v\u0259 ya 89,7% yerin\u0259 yetirilib, dövl\u0259t sifari\u015fi \u0259sas\u0131nda t\u0259hsil alan t\u0259l\u0259b\u0259l\u0259rin say\u0131 80 n\u0259f\u0259r, öd\u0259ni\u015fli \u0259saslarla t\u0259hsil alan t\u0259l\u0259b\u0259l\u0259rin say\u0131 1162 n\u0259f\u0259r, 2015\/2016 t\u0259dris ilind\u0259 41 ixtisas üzr\u0259 1695 n\u0259f\u0259r\u0259 qar\u015f\u0131 1348 n\u0259f\u0259r v\u0259 ya 79,5% yerin\u0259 yetirilib, dövl\u0259t sifari\u015fi \u0259sas\u0131nda t\u0259hsil alan t\u0259l\u0259b\u0259l\u0259rin say\u0131 87 n\u0259f\u0259r, öd\u0259ni\u015fli \u0259saslarla t\u0259hsil alan t\u0259l\u0259b\u0259l\u0259rin say\u0131 1261 n\u0259f\u0259r t\u0259\u015fkil edib.<\/span>
\nMagistratura t\u0259hsil s\u0259viyy\u0259si üzr\u0259 Universitetin t\u0259l\u0259b\u0259 q\u0259bulu plan\u0131 2014\/2015 t\u0259dris ilind\u0259 174 n\u0259f\u0259r\u0259 qar\u015f\u0131 113 n\u0259f\u0259r v\u0259 ya 64,9 % (dövl\u0259t sifari\u015fi 30 n\u0259f\u0259r, öd\u0259ni\u015fli t\u0259hsil üzr\u0259 83 n\u0259f\u0259r), 2015\/2016-c\u0131 t\u0259dris ilind\u0259 213 n\u0259f\u0259r\u0259 qar\u015f\u0131 108 n\u0259f\u0259r v\u0259 ya 50,7% (dövl\u0259t sifari\u015fi 35 n\u0259f\u0259r, öd\u0259ni\u015fli t\u0259hsil üzr\u0259 73 n\u0259f\u0259r), 2016\/2017-ci t\u0259dris ilind\u0259 229 n\u0259f\u0259r\u0259 qar\u015f\u0131 100 n\u0259f\u0259r v\u0259 ya 43,7% (dövl\u0259t sifari\u015fi 18 n\u0259f\u0259r, öd\u0259ni\u015fli t\u0259hsil üzr\u0259 82 n\u0259f\u0259r) yerin\u0259 yetirilib.<\/span>
\nAuditl\u0259 \u0259hat\u0259 olunan ill\u0259rd\u0259 t\u0259hsil alanlar t\u0259r\u0259find\u0259n qabaqcadan öd\u0259nilmi\u015f t\u0259hsil haqq\u0131 m\u0259bl\u0259\u011fl\u0259ri kreditor borcu kimi, müxt\u0259lif s\u0259b\u0259bl\u0259rd\u0259n Universitetd\u0259n xaric edilmi\u015f, akademik m\u0259zuniyy\u0259t\u0259 ged\u0259n xarici v\u0259 yerli t\u0259l\u0259b\u0259l\u0259r, doktorant v\u0259 dissertantlar üzr\u0259 öd\u0259nilm\u0259mi\u015f t\u0259hsil haqq\u0131 borcu debitor borc kimi uçota al\u0131nmay\u0131b, t\u0259hsil haqq\u0131n\u0131n düzgün mü\u0259yy\u0259n edilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 t\u0259hsil haqq\u0131 az al\u0131n\u0131b, dövl\u0259t sifari\u015fi il\u0259 t\u0259hsil alan v\u0259 t\u0259dris ilini tam ba\u015fa vurmadan müxt\u0259lif s\u0259b\u0259bl\u0259rd\u0259n Universitetd\u0259n xaric olunan t\u0259l\u0259b\u0259l\u0259rin t\u0259hsil haqq\u0131 üzr\u0259 öd\u0259nilmi\u015f v\u0259sait geri qaytar\u0131lmayaraq müxt\u0259lif m\u0259qs\u0259dl\u0259r\u0259 istifad\u0259 edilib, akademik borca gör\u0259 t\u0259krar t\u0259hsil\u0259 c\u0259lb olunmu\u015f t\u0259l\u0259b\u0259l\u0259rd\u0259n kredit haqq\u0131n\u0131n al\u0131nmas\u0131 t\u0259min edilm\u0259yib, dövl\u0259t sifari\u015fi il\u0259 t\u0259hsil alan t\u0259l\u0259b\u0259l\u0259rin 2014\/2015-ci t\u0259dris ilind\u0259 60,2%-i, 2015\/2016-c\u0131 t\u0259dris ilind\u0259 76,4%-i, 2016\/2017-ci t\u0259dris ilinin pay\u0131z semestrind\u0259 is\u0259 69,1%-i imtahanlarda a\u015fa\u011f\u0131 n\u0259tic\u0259l\u0259r göst\u0259ribl\u0259r.<\/span>
\nMallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) sat\u0131nal\u0131nmas\u0131 zaman\u0131 “Dövl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131 Qanununun, “Kotirovka sor\u011fusu prosedurunun t\u0259\u015fkili v\u0259 keçirilm\u0259sin\u0259 dair T\u0259limat”\u0131n v\u0259 sat\u0131nalmalarla \u0259laq\u0259dar dig\u0259r qanunvericilik aktlar\u0131n\u0131n b\u0259zi t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259yib, b\u0259zi hallarda mallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) sat\u0131nalma m\u0259bl\u0259\u011fi ayr\u0131-ayr\u0131 müqavil\u0259l\u0259r\u0259 bölün\u0259r\u0259k icra edilib, h\u0259mçinin, sat\u0131nalmalarda i\u015ftirak etm\u0259k m\u0259qs\u0259dil\u0259 sat\u0131nalan t\u0259\u015fkilata sat\u0131n al\u0131nacaq mallar\u0131n siyah\u0131s\u0131 v\u0259 \u015f\u0259rtl\u0259r toplusunun \u0259ld\u0259 edilm\u0259si m\u0259qs\u0259dil\u0259 \u015firk\u0259tl\u0259r t\u0259r\u0259find\u0259n \u0259riz\u0259 il\u0259 müraci\u0259t edilm\u0259diyi halda onlara qiym\u0259t t\u0259klifl\u0259ri t\u0259qdim edilib, mallar\u0131n al\u0131\u015f\u0131n\u0131 t\u0259sdiq ed\u0259n qaim\u0259-fakturan\u0131n yekun m\u0259bl\u0259\u011finin art\u0131q göst\u0259rilm\u0259si n\u0259tic\u0259sind\u0259 art\u0131q v\u0259sait öd\u0259nilmi\u015f, mallar\u0131n ehtimal olunan qiym\u0259tl\u0259ri düzgün mü\u0259yy\u0259n edilm\u0259diyind\u0259n tenderd\u0259 qalib t\u0259\u015fkilat\u0131n qiym\u0259t t\u0259klifl\u0259ri bazar qiym\u0259tl\u0259rind\u0259n baha olmu\u015f v\u0259 n\u0259tic\u0259d\u0259 auditl\u0259 \u0259hat\u0259 olunan dövrd\u0259 mal-materiallar\u0131n al\u0131nmas\u0131 üçün art\u0131q x\u0259rc\u0259 yol verilmi\u015fdir, bununla yana\u015f\u0131 t\u0259l\u0259bat olmad\u0131\u011f\u0131 halda al\u0131nm\u0131\u015f avadanl\u0131qlar uzun müdd\u0259t istifad\u0259siz saxlan\u0131lmaqla s\u0259m\u0259r\u0259siz x\u0259rc\u0259 yol verilib.<\/span>
\nT\u0259mir-tikinti i\u015fl\u0259ri zaman\u0131 layih\u0259-smeta s\u0259n\u0259dl\u0259ri t\u0259rtib olunmam\u0131\u015f v\u0259 t\u0259mir i\u015fl\u0259rinin ehtimal olunan qiym\u0259tinin t\u0259yin edilm\u0259si üçün Az\u0259rbaycan Respublikas\u0131 Fövq\u0259lad\u0259 Hallar Nazirliyinin Tikintid\u0259 T\u0259hlük\u0259sizliy\u0259 N\u0259zar\u0259t Dövl\u0259t Agentliyi yan\u0131nda Tikintid\u0259 Qiym\u0259tqoyma M\u0259rk\u0259zin\u0259 müraci\u0259t edilm\u0259yib, yerin\u0259 yetirilm\u0259mi\u015f t\u0259mir i\u015fl\u0259rin\u0259 gör\u0259 podratç\u0131ya v\u0259sait öd\u0259nilmi\u015f, “T\u0259mir m\u0259sr\u0259fl\u0259rinin mühasibat uçotunda \u0259ks etdirilm\u0259sin\u0259 dair Qaydalar”\u0131n t\u0259l\u0259bl\u0259ri gözl\u0259nilm\u0259y\u0259r\u0259k cari t\u0259mir x\u0259rcl\u0259rinin normadan art\u0131q hiss\u0259si müvafiq \u0259sas v\u0259saitl\u0259rin d\u0259y\u0259rin\u0259 \u0259lav\u0259 edilm\u0259mi\u015f, maliyy\u0259 hesabatlar\u0131 t\u0259rtib edil\u0259rk\u0259n “Büdc\u0259 T\u0259\u015fkilatlar\u0131 üçün Milli Mühasibat Uçotu Standartlar\u0131na uy\u011fun olaraq mühasibat uçotunun t\u0259\u015fkili v\u0259 apar\u0131lmas\u0131na dair T\u0259limat”\u0131n b\u0259zi t\u0259l\u0259bl\u0259ri gözl\u0259nilm\u0259mi\u015f, t\u0259s\u0259rrüfat f\u0259aliyy\u0259tinin n\u0259tic\u0259l\u0259ri b\u0259zi hallarda maliyy\u0259 hesabatlar\u0131nda düzgün \u0259ks etdirilm\u0259yib.<\/span>
\nHesablama Palatas\u0131n\u0131n Kollegiyas\u0131 yol verilmi\u015f nöqsanlar\u0131n \u0259ks\u0259r hiss\u0259sinin audit dövründ\u0259 aradan qald\u0131r\u0131ld\u0131\u011f\u0131n\u0131 n\u0259z\u0259r\u0259 almaqla auditl\u0259 mü\u0259yy\u0259n edilmi\u015f dig\u0259r nöqsanlar\u0131n q\u0131sa müdd\u0259t \u0259rzind\u0259 aradan qald\u0131r\u0131lmas\u0131 v\u0259 nöqsanlara yol vermi\u015f v\u0259zif\u0259li \u015f\u0259xsl\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 mü\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si, h\u0259mçinin görülmü\u015f t\u0259dbirl\u0259r bar\u0259d\u0259 Hesablama Palatas\u0131na, T\u0259hsil Nazirliyin\u0259, Sumqay\u0131t Dövl\u0259t Universitetin\u0259 v\u0259 Milli M\u0259clis\u0259 m\u0259lumat gönd\u0259rilib.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 müvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq dövl\u0259t büdc\u0259sind\u0259n Sumqay\u0131t Dövl\u0259t Universitetin\u0259 ayr\u0131lan v\u0259saitl\u0259rin v\u0259 büdc\u0259d\u0259nk\u0259nar daxilolmalar\u0131n proqnozla\u015fd\u0131r\u0131lmas\u0131 v\u0259 icras\u0131n\u0131n istifad\u0259si il\u0259 ba\u011fl\u0131 h\u0259yata keçirilmi\u015f auditin n\u0259tic\u0259l\u0259ri üzr\u0259 Hesabat\u0131…<\/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-48432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/48432","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=48432"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/48432\/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=48432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=48432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=48432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}