\u201cAz\u0259ristilikt\u0259chizat\u201d A\u00e7\u0131q S\u0259hmdar C\u0259miyy\u0259tinin (ASC) f\u0259aliyy\u0259tind\u0259 ciddi n\u00f6qsanlar a\u015fkar edilib.
\nBu bar\u0259d\u0259 Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131n\u0131n 1 aprel 2015-ci il tarixd\u0259n 1 yanvar 2017-ci il tarix\u0259d\u0259k olan d\u00f6vrd\u0259 \u201cAz\u0259ristilikt\u0259chizat\u201d ASC-nin maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tinin auditinin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 hesabat\u0131nda bildirilir.<\/p>\n
Nizamnam\u0259sin\u0259 uy\u011fun olaraq, C\u0259miyy\u0259t 2015-2016-c\u0131 ill\u0259r istilik m\u00f6vs\u00fcm\u00fcnd\u0259 535 qazanxana istismar edilm\u0259kl\u0259 3570 ya\u015fay\u0131\u015f binas\u0131 (170 min\u0259 yax\u0131n m\u0259nzil), 289 m\u0259kt\u0259b, 157 u\u015faq ba\u011f\u00e7as\u0131, 152 s\u0259hiyy\u0259 obyekti v\u0259 605 dig\u0259r sosial obyekt istilikl\u0259 t\u0259min edilib.<\/p>\n
Auditl\u0259 \u00fcmumilikd\u0259 51202,7 min manat m\u0259bl\u0259\u011find\u0259 v\u0259sait \u0259hat\u0259 olunub.<\/p>\n
C\u0259miyy\u0259t t\u0259r\u0259find\u0259n proqnozlar\u0131n t\u0259rtibi zaman\u0131 \u0259vv\u0259lki ilin faktiki v\u0259 cari ilin g\u00f6zl\u0259nil\u0259n x\u0259rci, mal-material ehtiyatlar\u0131n\u0131n anbar qal\u0131qlar\u0131 m\u00fcvafiq proqnozla\u015fd\u0131rmalarda n\u0259z\u0259r\u0259 al\u0131nmay\u0131b. C\u0259miyy\u0259tin \u00f6z istehsal\u0131 olan istilik enerjisin\u0259 \u00e7\u0259kil\u0259n x\u0259rcl\u0259rin art\u0131r\u0131lmas\u0131 hesab\u0131na subsidiya art\u0131q proqnozla\u015fd\u0131r\u0131l\u0131b, d\u00f6vl\u0259tin investisiya v\u0259saitl\u0259ri hesab\u0131na \u0259v\u0259zsiz al\u0131nm\u0131\u015f \u0259sas v\u0259saitl\u0259rinin amortizasiya ay\u0131rmalar\u0131, k\u0259nardan al\u0131nan istilik enerjisinin istehlak\u00e7\u0131lara \u00e7atd\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259chizat x\u0259rcl\u0259ri v\u0259 k\u0259nar t\u0259\u015fkilatlar\u0131n qazanxanalar\u0131 \u00fczr\u0259 xidm\u0259t x\u0259rcl\u0259ri C\u0259miyy\u0259tin \u00f6z istehsal\u0131 olan istilik enerjisinin plan maya d\u0259y\u0259rin\u0259 daxil edil\u0259r\u0259k z\u0259r\u0259r art\u0131q proqnozla\u015fd\u0131r\u0131l\u0131b. Anbarda qal\u0131\u011f\u0131 olan mallar\u0131n t\u0259krar al\u0131nmas\u0131 n\u0259tic\u0259sind\u0259 z\u0259ruri olmayan x\u0259rc\u0259 v\u0259sait y\u00f6n\u0259ldil\u0259r\u0259k s\u0259m\u0259r\u0259siz x\u0259rc\u0259 yol verilib, qar\u015f\u0131dak\u0131 il v\u0259 n\u00f6vb\u0259ti ill\u0259r \u00fczr\u0259 b\u00fcdc\u0259 v\u0259saitin\u0259 t\u0259labat\u0131n m\u00fc\u0259yy\u0259n edilm\u0259si \u00fc\u00e7\u00fcn h\u0259r bir istehlak\u00e7\u0131 qrupu v\u0259 xidm\u0259t n\u00f6v\u00fc \u00fczr\u0259 sat\u0131lacaq istilik enerjisinin v\u0259 isti suyun kalkulyasiya obyektl\u0259ri \u00fczr\u0259 m\u0259hsul vahidinin (1 m2 ya\u015fay\u0131\u015f sah\u0259si, 1 m3 isidil\u0259n h\u0259cm v\u0259 1 m3 isti su) istehsal v\u0259 sat\u0131\u015f maya d\u0259y\u0259ri m\u00fc\u0259yy\u0259n edilm\u0259yib v\u0259 C\u0259miyy\u0259tin \u0259sas f\u0259aliyy\u0259ti \u00fczr\u0259 z\u0259r\u0259ri h\u0259r bir istehlak\u00e7\u0131 qrupu v\u0259 xidm\u0259t n\u00f6v\u00fc \u00fczr\u0259 b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259yib.<\/p>\n
D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n ayr\u0131lan v\u0259saitd\u0259n (subsidiyadan) istifad\u0259 zaman\u0131 l\u00fczumsuz x\u0259rcl\u0259r\u0259 yol verilib, x\u0259rcl\u0259r m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 t\u0259sdiql\u0259nm\u0259diyi halda t\u0259ht\u0259lhesab \u015f\u0259xsl\u0259rin hesab\u0131ndan v\u0259sait silinib, n\u0259qliyyat vasit\u0259l\u0259ri v\u0259 aqreqatlara art\u0131q yanacaq s\u0259rf edilib, regional istismar sah\u0259l\u0259rinin r\u0259isl\u0259rin\u0259 n\u0259qliyyat x\u0259rcl\u0259rin\u0259 g\u00f6r\u0259 veril\u0259n v\u0259saitin x\u0259rcl\u0259nm\u0259sin\u0259 dair m\u00fcvafiq s\u0259n\u0259dl\u0259r m\u0259rk\u0259zi m\u00fchasibatl\u0131\u011fa t\u0259qdim edilm\u0259yib, k\u0259nar t\u0259\u015fkilatlar\u0131n qazanxanalar\u0131na xidm\u0259t x\u0259rcl\u0259ri, istilik elektrik m\u0259rk\u0259zl\u0259rind\u0259n al\u0131nan istilik enerjisinin d\u0259y\u0259ri v\u0259 h\u0259min enerjinin istehlak\u00e7\u0131lara \u00e7atd\u0131r\u0131lmas\u0131na g\u00f6r\u0259 t\u0259chizat x\u0259rcl\u0259ri subsidiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn z\u0259r\u0259rin hesablanmas\u0131nda istehsal x\u0259rcl\u0259rin t\u0259rkibin\u0259 aid edilib.<\/p>\n
2015-ci ild\u0259 C\u0259miyy\u0259tin g\u0259lir v\u0259 x\u0259rcl\u0259r smetas\u0131n\u0131n icras\u0131na v\u0259 maliyy\u0259 hesabat\u0131na g\u00f6r\u0259 istilik t\u0259chizat\u0131 xidm\u0259tl\u0259rinin sat\u0131\u015f\u0131ndan faktiki g\u0259lirl\u0259ri (m\u0259daxil) \u018fDV-siz 8109,0 min manat, faktiki x\u0259rcl\u0259ri 46148,2 min manat (o c\u00fcml\u0259d\u0259n, 45702,1 min manat istehsal x\u0259rci, 446,1 min manat sat\u0131\u015fdank\u0259nar x\u0259rc) maliyy\u0259 f\u0259aliyy\u0259tinin n\u0259tic\u0259si \u00fczr\u0259 faktiki z\u0259r\u0259ri 38039,2 min manat t\u0259\u015fkil etdiyi halda, 2016-c\u0131 ild\u0259 faktiki g\u0259lirl\u0259r \u018fDV-siz 10839,2 min manat, faktiki x\u0259rcl\u0259ri 50243,3 min manat (o c\u00fcml\u0259d\u0259n, 49699,1 min manat istehsal x\u0259rci, 544,2 min manat sat\u0131\u015fdank\u0259nar x\u0259rci) maliyy\u0259 f\u0259aliyy\u0259tinin n\u0259tic\u0259si \u00fczr\u0259 faktiki z\u0259r\u0259ri 39404,1 min manat t\u0259\u015fkil edib, 2016-c\u0131 ild\u0259 g\u0259lirl\u0259r 2015-ci il\u0259 nisb\u0259t\u0259n 2730,2 min manat artd\u0131\u011f\u0131 halda, x\u0259rcl\u0259r 4095,1 min manat v\u0259 ya g\u0259lirl\u0259rin art\u0131m\u0131na nisb\u0259t\u0259n 1,5 d\u0259f\u0259 \u00e7ox art\u0131b, n\u0259tic\u0259d\u0259 C\u0259miyy\u0259tin maliyy\u0259 f\u0259aliyy\u0259tinin n\u0259tic\u0259si \u00fczr\u0259 faktiki z\u0259r\u0259ri \u0259vv\u0259lki il\u0259 nisb\u0259t\u0259n 1364,9 min manat v\u0259 ya 3,6 faiz art\u0131b.<\/p>\n
\u0130sidil\u0259n ya\u015fay\u0131\u015f sah\u0259si v\u0259 tikinti h\u0259cmi bar\u0259d\u0259 u\u00e7ot g\u00f6st\u0259ricil\u0259ri il\u0259 abonent v\u0259 m\u00fc\u015ft\u0259ri xidm\u0259tl\u0259ri t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n m\u0259lumatlar aras\u0131nda uy\u011funsuzluqlar olub, ya\u015fay\u0131\u015f sah\u0259l\u0259rinin isidilm\u0259si \u00fczr\u0259 xidm\u0259t vahidin\u0259 (1 m2 ya\u015fay\u0131\u015f sah\u0259sin\u0259) normadan art\u0131q istilik enerjisi s\u0259rfiyyat\u0131na yol verilm\u0259kl\u0259 t\u0259l\u0259batdan art\u0131q enerji s\u0259rf edilib, C\u0259miyy\u0259tin \u00f6z istehsal\u0131 olan istilik enerjisi \u00fczr\u0259 2015-ci ild\u0259 11,68% v\u0259 2016-c\u0131 ild\u0259 11,95% miqdar\u0131nda texnoloji itki normalar\u0131 t\u0259sdiq edildiyi halda, h\u0259r il \u00fczr\u0259 12,6% miqdar\u0131nda itki hesablanaraq art\u0131q itkil\u0259r\u0259 yol verilib.<\/p>\n
C\u0259miyy\u0259td\u0259 Beyn\u0259lxalq M\u00fchasibat U\u00e7otu Standartlar\u0131na uy\u011fun u\u00e7ot apar\u0131lmay\u0131b, maliyy\u0259 hesabatlar\u0131 v\u0259 izahl\u0131 qeydl\u0259r Beyn\u0259lxalq Maliyy\u0259 Hesabatlar\u0131 Standartlar\u0131na tam uy\u011fun t\u0259rtib edilib, C\u0259miyy\u0259tin v\u0259 onun strukturlar\u0131n\u0131n u\u00e7ot siyas\u0259tinin q\u0259bul edilm\u0259si v\u0259 hesab sah\u0259l\u0259ri \u00fczr\u0259 u\u00e7otun apar\u0131lmas\u0131 bar\u0259d\u0259 prosedurlar haz\u0131rlanmay\u0131b, Maliyy\u0259 Nazirliyinin t\u0259sdiq etdiyi \u201cAktivl\u0259rin v\u0259 \u00f6hd\u0259likl\u0259rin inventarizasiyas\u0131 Qaydalar\u0131\u201dna \u0259m\u0259l edilm\u0259y\u0259r\u0259k \u00f6hd\u0259likl\u0259rin inventarizasiyas\u0131 tam apar\u0131lmay\u0131b, bu s\u0259b\u0259bd\u0259n d\u0259 iddia m\u00fcdd\u0259ti v\u0259 vaxt\u0131 ke\u00e7mi\u015f debitor v\u0259 kreditor borclar\u0131n l\u0259\u011fvi istiqam\u0259tind\u0259 t\u0259dbirl\u0259r g\u00f6r\u00fclm\u0259yib.<\/p>\n
Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 n\u0259zar\u0259t t\u0259dbirinin n\u0259tic\u0259l\u0259rini m\u00fczkir\u0259 ed\u0259r\u0259k q\u0259rar q\u0259bul edib, m\u00fc\u0259yy\u0259n edilmi\u015f n\u00f6qsanlar\u0131n q\u0131sa m\u00fcdd\u0259t \u0259rzind\u0259 aradan qald\u0131rmaqla n\u00f6qsanlara yol vermi\u015f v\u0259zif\u0259li \u015f\u0259xsl\u0259rin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si v\u0259 g\u00f6r\u00fclm\u00fc\u015f t\u0259dbirl\u0259r bar\u0259d\u0259 Hesablama Palatas\u0131na m\u0259lumat verilm\u0259si m\u0259qs\u0259dil\u0259 “Az\u0259ristilikt\u0259chizat” ASC-y\u0259 Kollegiya Q\u0259rar\u0131n\u0131n sur\u0259ti v\u0259 m\u00fcvafiq t\u0259qdimat g\u00f6nd\u0259rilib.
\nAuditin n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 Milli M\u0259clis\u0259 m\u0259lumat t\u0259qdim edilib.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u201cAz\u0259ristilikt\u0259chizat\u201d A\u00e7\u0131q S\u0259hmdar C\u0259miyy\u0259tinin (ASC) f\u0259aliyy\u0259tind\u0259 ciddi n\u00f6qsanlar a\u015fkar edilib. Bu bar\u0259d\u0259 Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131n\u0131n 1 aprel 2015-ci il tarixd\u0259n 1 yanvar 2017-ci il tarix\u0259d\u0259k olan d\u00f6vrd\u0259 \u201cAz\u0259ristilikt\u0259chizat\u201d ASC-nin maliyy\u0259-t\u0259s\u0259rr\u00fcfat…<\/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":[88],"tags":[],"class_list":["post-48721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomika"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/48721","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=48721"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/48721\/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=48721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=48721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=48721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}