Hesablama Palatas\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Minat\u0259mizl\u0259m\u0259 Agentliyi \u00fczr\u0259 d\u00f6vl\u0259t v\u0259saitl\u0259rinin v\u0259 \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n auditinin n\u0259tic\u0259l\u0259rini a\u00e7\u0131qlay\u0131b.<\/p>\n
ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki,<\/strong>\u00a0Hesablama Palatas\u0131n\u0131n 2022-ci ilin \u0130\u015f plan\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilmi\u015f k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri il\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Minat\u0259mizl\u0259m\u0259 Agentliyi (ANAMA) publik h\u00fcquqi \u015f\u0259xsin 01.01.2021-ci il tarixind\u0259n 01.07.2022-ci il tarixin\u0259d\u0259k olan hesabat d\u00f6vrl\u0259rind\u0259ki f\u0259aliyy\u0259ti \u0259hat\u0259 olunub.<\/p>\n Qeyd edilib ki, \u0259z\u0259li torpaqlar\u0131m\u0131z\u0131n i\u015f\u011faldan azad olunmas\u0131ndan sonra a\u011flas\u0131\u011fmaz formada k\u00fctl\u0259vi minalanm\u0131\u015f h\u0259min \u0259razil\u0259rin minalardan v\u0259 partlamam\u0131\u015f h\u0259rbi sursatlardan t\u0259mizl\u0259nm\u0259si i\u015fl\u0259rin\u0259 yaranan t\u0259l\u0259bat\u0131n \u0259vv\u0259lki ill\u0259rl\u0259 m\u00fcqayis\u0259d\u0259 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 artmas\u0131 ANAMA-n\u0131n f\u0259aliyy\u0259tinin geni\u015fl\u0259ndirilm\u0259sini \u015f\u0259rtl\u0259ndirib\u015f, m\u00fcasir t\u0259l\u0259bl\u0259r\u0259 uy\u011fun maddi-texniki bazan\u0131n v\u0259 kadr potensial\u0131n\u0131n g\u00fccl\u0259ndirilm\u0259si i\u015fl\u0259rin\u0259 x\u00fcsusi \u00f6n\u0259m verilmi\u015f, geni\u015fmiqyasl\u0131 i\u015fl\u0259rin yerin\u0259 yetirilm\u0259si prosesind\u0259 auditl\u0259 \u0259sas\u0259n a\u015fa\u011f\u0131dak\u0131lar a\u015fkar olunub. D\u00f6vl\u0259t sifari\u015fin\u0259 m\u0259qs\u0259dli v\u0259saitl\u0259rin \u00f6d\u0259nilm\u0259si \u00fczr\u0259 r\u0259smil\u0259\u015fdirilmi\u015f m\u00fcqavil\u0259l\u0259r\u0259 d\u00f6vl\u0259t sifari\u015finin mahiyy\u0259tin\u0259 uy\u011fun g\u0259lm\u0259y\u0259n b\u0259ndl\u0259r daxil edilmi\u015f, minat\u0259mizl\u0259m\u0259 f\u0259aliyy\u0259ti \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n a\u00e7\u0131lan maliyy\u0259l\u0259\u015fm\u0259l\u0259r qanunvericilikl\u0259 sifari\u015f\u00e7i-icra\u00e7\u0131 m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259y\u0259n meyarlara tam uy\u011fun h\u0259yata ke\u00e7irilm\u0259yib.<\/p>\n 2021-ci il \u00fc\u00e7\u00fcn m\u00fcqavil\u0259 m\u0259bl\u0259\u011finin tam h\u0259cmd\u0259 maliyy\u0259l\u0259\u015fdirildiyi halda d\u00f6vl\u0259t sifari\u015fi 88,5% s\u0259viyy\u0259sind\u0259 yerin\u0259 yetirilib ki, bu da minat\u0259mizl\u0259m\u0259 i\u015fl\u0259ri \u00fc\u00e7\u00fcn \u0259lav\u0259 iddia\u00e7\u0131 h\u00fcquqi \u015f\u0259xsl\u0259rin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si v\u0259 sifari\u015fl\u0259rin \u00f6t\u00fcr\u00fclm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcqavil\u0259l\u0259rin r\u0259smil\u0259\u015fdirilm\u0259si prosesinin ilin sonunda tamamlanmas\u0131 v\u0259 n\u0259tic\u0259 etibar\u0131 il\u0259 ANAMA vasit\u0259sil\u0259 k\u0259nar h\u00fcquqi \u015f\u0259xsl\u0259r \u00fczr\u0259 sifari\u015fl\u0259rin icra olunmamas\u0131 s\u0259b\u0259bind\u0259n ba\u015f verib.<\/p>\n Eyni zamanda, ANAMA t\u0259r\u0259find\u0259n i\u015f\u011faldan azad olunmu\u015f \u0259razil\u0259rin minalardan v\u0259 partlamam\u0131\u015f h\u0259rbi sursatlardan t\u0259mizl\u0259nm\u0259si predmeti \u00fczr\u0259 bir m\u0259nb\u0259d\u0259n sat\u0131nalma metodu t\u0259tbiq edilm\u0259kl\u0259 eyni \u015f\u0259rtl\u0259rl\u0259 iki illik m\u00fcqavil\u0259l\u0259r ba\u011flanm\u0131\u015f 4 (d\u00f6rd) yerli h\u00fcquqi \u015f\u0259xsl\u0259 m\u00fcqavil\u0259l\u0259rin ba\u011flan\u0131ld\u0131\u011f\u0131 2021-ci ilin 10 dekabr tarixin\u0259 z\u0259ruri \u0259m\u0259k resurslar\u0131 v\u0259 maddi texniki bazas\u0131 m\u00f6vcud olmam\u0131\u015f, toplanm\u0131\u015f audit s\u00fcbutlar\u0131 h\u0259m\u00e7inin t\u0259klif olunan v\u0259 m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdiril\u0259n qiym\u0259tl\u0259rin t\u0259rkibin\u0259 (icra\u00e7\u0131lar\u0131n qiym\u0259t t\u0259klifl\u0259rin\u0259) cari x\u0259rcl\u0259rl\u0259 yana\u015f\u0131 tam h\u0259cmd\u0259 \u0259sasl\u0131 x\u0259rcl\u0259rin (avadanl\u0131q v\u0259 texnikalar\u0131n al\u0131\u015f\u0131) d\u0259 daxil edilm\u0259sini g\u00f6st\u0259rib ki, bu da qiym\u0259tl\u0259r\u0259 m\u00fc\u0259yy\u0259n d\u0259r\u0259c\u0259d\u0259 t\u0259sir etdiyini dem\u0259y\u0259 \u0259sas verib.<\/p>\n Bir ne\u00e7\u0259 halda d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131 t\u0259nziml\u0259y\u0259n qanunvericilik aktlar\u0131n\u0131n t\u0259l\u0259bl\u0259ri (prosedur xarakterli) g\u00f6zl\u0259nilm\u0259d\u0259n 3297,8 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin x\u0259rcl\u0259nm\u0259si, d\u00f6vl\u0259t sat\u0131nalmalar\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 ehtimal olunan qiym\u0259tl\u0259rin optimal qaydada m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si, el\u0259c\u0259 d\u0259 eyni adl\u0131 mallar\u0131n al\u0131\u015f\u0131 \u00fczr\u0259 ayr\u0131-ayr\u0131 m\u00fcqavil\u0259l\u0259rd\u0259 f\u0259rqli qiym\u0259tl\u0259rin t\u0259tbiq olunmas\u0131 v\u0259saitl\u0259r\u0259 q\u0259na\u0259t olunmamas\u0131n\u0131 s\u0259ciyy\u0259l\u0259ndirib.<\/p>\n \u0130\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rin minalardan v\u0259 partlamam\u0131\u015f h\u0259rbi sursatlardan t\u0259mizl\u0259nm\u0259si i\u015fl\u0259rinin yerin\u0259 yetirilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131n icras\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 mobil sah\u0259 d\u00fc\u015f\u0259rg\u0259l\u0259ri v\u0259 modul tipli bazalar \u00fc\u00e7\u00fcn konteynerl\u0259rin qura\u015fd\u0131r\u0131lmas\u0131, n\u0259qliyyat vasit\u0259l\u0259ri v\u0259 texnikalar\u0131n ehtiyat hiss\u0259l\u0259ri il\u0259 t\u0259chizat\u0131 v\u0259 servis xidm\u0259tl\u0259ri, m\u00fcdaviml\u0259r\u0259 t\u0259liml\u0259rin t\u0259\u015fkili \u00e7\u0259r\u00e7iv\u0259sind\u0259 yataq xidm\u0259tl\u0259ri, icras\u0131 gecikdirilmi\u015f m\u00fcqavil\u0259l\u0259r \u00fczr\u0259 c\u0259rim\u0259 m\u0259bl\u0259\u011fl\u0259rinin t\u0259tbiq olunmamas\u0131 \u00fczr\u0259 \u00fcmumilikd\u0259 96,2 min manat m\u0259bl\u0259\u011find\u0259 art\u0131q \u00f6d\u0259ni\u015fl\u0259r\u0259 yol verilib.<\/p>\n ANAMA-n\u0131n tabeliyind\u0259ki b\u00fct\u00fcn strukturlar (o c\u00fcml\u0259d\u0259n, regional m\u0259rk\u0259zl\u0259r) \u00fczr\u0259 anbarda saxlanma, istismara burax\u0131lma, istismardan geri qaytar\u0131lma, t\u0259krar istifad\u0259 v\u0259 s. kimi faktiki hallar \u00fczr\u0259 ehtiyatlar\u0131n u\u00e7otunun, eyni zamanda \u0259rzaq m\u0259hsullar\u0131n\u0131n d\u00f6vriyy\u0259sinin (m\u0259daxilinin, g\u00fcnd\u0259lik qidalanma rejimi \u00fczr\u0259 menyu-t\u0259l\u0259bnam\u0259l\u0259rin\u0259 uy\u011fun silgisinin) u\u00e7otunun avtomatla\u015fd\u0131r\u0131lm\u0131\u015f (proqram t\u0259minat\u0131 vasit\u0259sil\u0259) qaydada apar\u0131lmas\u0131 t\u0259min edilm\u0259mi\u015f, h\u0259min aktivl\u0259rin t\u0259s\u0259rr\u00fcfat daxili h\u0259r\u0259k\u0259tinin yaln\u0131z ka\u011f\u0131z formas\u0131nda u\u00e7otu m\u00fc\u0259yy\u0259n q\u00fcsurlarla m\u00fc\u015fayi\u0259t olunmu\u015fdur ki, bu da strukturlar \u00fczr\u0259 ehtiyatlar\u0131n s\u0259rfiyyat\u0131nda (silgisind\u0259) v\u0259 real t\u0259l\u0259bat\u0131n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259sind\u0259 b\u0259zi intizams\u0131zl\u0131q riskl\u0259rinin m\u00f6vcudlu\u011funu \u015f\u0259rtl\u0259ndirib.<\/p>\n H\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259y\u0259r\u0259k \u00fcmumilikd\u0259 504,5 min manat m\u0259bl\u0259\u011find\u0259 vergil\u0259rin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si t\u0259min edilm\u0259mi\u015f, eyni zamanda m\u00fcvafiq hesabatlarda \u0259v\u0259zsiz \u0259saslarla \u0259ld\u0259 olunmu\u015f 1916,9 min manat m\u0259bl\u0259\u011find\u0259 aktivl\u0259rin d\u0259y\u0259rinin g\u0259lirl\u0259r\u0259 aid edilm\u0259m\u0259sin\u0259, \u0259sasl\u0131 x\u0259rcl\u0259r \u00fczr\u0259 36736,4 min manat v\u0259 \u0259razil\u0259rin minalardan v\u0259 h\u0259rbi sursatlardan t\u0259mizl\u0259nm\u0259si sifari\u015fi verilmi\u015f d\u00f6rd rezident h\u00fcquqi \u015f\u0259xs\u0259 avans kimi 29534,9 min manat m\u0259bl\u0259\u011find\u0259 \u00f6d\u0259ni\u015fl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rin t\u0259rkibin\u0259 daxil edilm\u0259sin\u0259 yol verilib.<\/p>\n ANAMA-n\u0131n \u0259vv\u0259lki (publik h\u00fcquqi \u015f\u0259xs statusuna q\u0259d\u0259rki) hesabat d\u00f6vrl\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 i\u015f h\u0259cminin, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n ayr\u0131lan maliyy\u0259l\u0259\u015fm\u0259l\u0259rin, o c\u00fcml\u0259d\u0259n \u015ftat kontingentinin v\u0259 \u0259m\u0259yin \u00f6d\u0259ni\u015fi il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rinin, el\u0259c\u0259 d\u0259 k\u0259nar h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 sifari\u015fl\u0259rinin \u0259h\u0259miyy\u0259tli art\u0131m\u0131 \u015f\u0259raitind\u0259 minat\u0259mizl\u0259m\u0259 \u00fczr\u0259 i\u015f h\u0259cml\u0259rinin g\u00fcnd\u0259lik icras\u0131 v\u0259ziyy\u0259tinin u\u00e7otuna, x\u00fcsusil\u0259 \u00e7irkl\u0259nm\u0259 s\u0259viyy\u0259si y\u00fcks\u0259k olan \u0259razil\u0259rd\u0259 icra\u00e7\u0131 fiziki \u015f\u0259xsl\u0259r (ist\u0259r t\u0259s\u0259rr\u00fcfat, ist\u0259rs\u0259 d\u0259 podrat \u00fcsulla) \u00fczr\u0259 i\u015fl\u0259rin gedi\u015fat\u0131na m\u00fc\u015fahid\u0259 imkan\u0131 ver\u0259n elektron informasiya sisteminin formala\u015fd\u0131r\u0131lmas\u0131 (k\u0259nar h\u00fcquqi \u015f\u0259xsl\u0259rin d\u0259 bu sistem\u0259 inteqrasiya olunmas\u0131) bununla da m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada daxili n\u0259zar\u0259tin s\u0259rf olunan resurslar\u0131n artan h\u0259cmin\u0259 adekvat olaraq g\u00fccl\u0259ndirilm\u0259si t\u0259min edilm\u0259yib.<\/p>\n Audit d\u00f6vr\u00fcnd\u0259 \u00fcmumilikd\u0259 612,5 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 b\u0259rpa olundu\u011fu n\u0259z\u0259r\u0259 al\u0131nmaqla, bu v\u0259 dig\u0259r uy\u011funsuzluqlar\u0131n aradan qald\u0131r\u0131lmas\u0131, el\u0259c\u0259 d\u0259 nizamnam\u0259y\u0259 uy\u011fun olaraq institusional t\u0259nziml\u0259m\u0259 \u00e7\u0259r\u00e7iv\u0259sind\u0259 funksional f\u0259aliyy\u0259td\u0259 istifad\u0259 edil\u0259n geyiml\u0259rin (x\u00fcsusi geyiml\u0259rin) v\u0259 yum\u015faq inventarlar\u0131n istismar m\u00fcdd\u0259tl\u0259rini m\u00fc\u0259yy\u0259nl\u0259\u015fdir\u0259n daxili normativl\u0259rin i\u015fl\u0259nilm\u0259si v\u0259 struktur vahidl\u0259rinin f\u0259aliyy\u0259tind\u0259 koordinasiyan\u0131n g\u00fccl\u0259ndirilm\u0259si istiqam\u0259tind\u0259 m\u00fcvafiq t\u0259klifl\u0259r ir\u0259li s\u00fcr\u00fcl\u00fcb.<\/p>\n","protected":false},"excerpt":{"rendered":" Hesablama Palatas\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Minat\u0259mizl\u0259m\u0259 Agentliyi \u00fczr\u0259 d\u00f6vl\u0259t v\u0259saitl\u0259rinin v\u0259 \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n auditinin n\u0259tic\u0259l\u0259rini a\u00e7\u0131qlay\u0131b. ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki,\u00a0Hesablama Palatas\u0131n\u0131n 2022-ci ilin \u0130\u015f plan\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilmi\u015f k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri il\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Minat\u0259mizl\u0259m\u0259 Agentliyi (ANAMA) publik h\u00fcquqi \u015f\u0259xsin 01.01.2021-ci il tarixind\u0259n 01.07.2022-ci il tarixin\u0259d\u0259k olan hesabat d\u00f6vrl\u0259rind\u0259ki f\u0259aliyy\u0259ti \u0259hat\u0259 olunub. 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