Hesablama Palatas\u0131 M\u0259d\u0259niyy\u0259t Nazirliyinin G\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259sind\u0259 (RM\u0130) k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri ke\u00e7irib.<\/p>\n
APA x\u0259b\u0259r verir ki, n\u0259tic\u0259l\u0259r Hesablama Palatas\u0131n\u0131n \u201cG\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259si t\u0259r\u0259find\u0259n d\u00f6vl\u0259t v\u0259saitl\u0259rinin v\u0259 d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n auditinin n\u0259tic\u0259l\u0259ri haqq\u0131nda\u201d m\u0259lumat\u0131nda qeyd olunub.<\/p>\n
Bildirilib ki, Hesablama Palatas\u0131n\u0131n 2022-ci ilin \u0130\u015f plan\u0131na \u0259sas\u0259n, M\u0259d\u0259niyy\u0259t Nazirliyinin G\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259sind\u0259 ke\u00e7irilmi\u015f k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri \u0130dar\u0259nin 2020-2021-ci ill\u0259rd\u0259 v\u0259 2022-ci ilin 6 ay\u0131 \u0259rzind\u0259 f\u0259aliyy\u0259tini \u0259hat\u0259 edib.<\/p>\n
N\u0259zar\u0259t t\u0259dbiri il\u0259 \u0130dar\u0259nin \u0259hat\u0259sind\u0259 olan 180 kitabxana, 106 m\u0259d\u0259niyy\u0259t evi v\u0259 klub, 15 muzey v\u0259 22 musiqi m\u0259kt\u0259binin f\u0259aliyy\u0259tinin t\u0259min edilm\u0259si m\u0259qs\u0259dil\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar f\u0259aliyy\u0259td\u0259n daxilolmalar da n\u0259z\u0259rd\u0259 al\u0131nmaqla, \u00fcmumilikd\u0259 icra olunmu\u015f 55 milyon 110 min 500 manat m\u0259bl\u0259\u011find\u0259 v\u0259sait \u0259hat\u0259 olunub.<\/p>\n
\u0130dar\u0259 v\u0259 \u0259hat\u0259sind\u0259 olan m\u0259d\u0259niyy\u0259t v\u0259 inc\u0259s\u0259n\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 \u00fcmumilikd\u0259 2020-ci ild\u0259 2777, 2021-ci ild\u0259 2773,5 v\u0259 2022-ci ilin 6 ay\u0131 \u00fczr\u0259 2683 \u015ftat vahidi f\u0259aliyy\u0259t g\u00f6st\u0259rmi\u015f, auditin \u0259hat\u0259 etdiyi d\u00f6vrd\u0259 h\u0259min \u0259m\u0259kda\u015flar\u0131n \u0259m\u0259yinin \u00f6d\u0259nilm\u0259sin\u0259 istifad\u0259 edilmi\u015f v\u0259saitin 96%-i y\u00f6n\u0259ldilib.<\/p>\n
Audit n\u0259tic\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131lar m\u00fc\u0259yy\u0259n edilib:<\/p>\n
– Proqnozla\u015fd\u0131rma prosesin\u0259 \u0259sasl\u0131 yana\u015f\u0131lmamas\u0131 v\u0259 t\u0259siredici amill\u0259rin diqq\u0259t\u0259 al\u0131nmamas\u0131 2020-2021-ci ill\u0259rd\u0259 pandemiya \u015f\u0259raitinin t\u0259siri d\u0259 n\u0259z\u0259r\u0259 almaqla bir s\u0131ra x\u0259rcl\u0259rin a\u015fa\u011f\u0131 s\u0259viyy\u0259li icra davran\u0131\u015f\u0131na malik oldu\u011funu g\u00f6st\u0259rir. A\u015fa\u011f\u0131 icra davran\u0131\u015f\u0131 n\u00fcmayi\u015f etdir\u0259n x\u0259rcl\u0259rin \u0259sas hiss\u0259si kommunal, rabit\u0259 v\u0259 po\u00e7t xidm\u0259tl\u0259ri il\u0259 ba\u011fl\u0131 olub ki, h\u0259min istiqam\u0259tl\u0259r \u00fczr\u0259 t\u0259l\u0259batlara t\u0259sir ed\u0259n faktorlar proqnozla\u015fd\u0131r\u0131land\u0131r. Tikinti v\u0259 avadanl\u0131qlar\u0131n cari t\u0259miri il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rd\u0259n is\u0259 h\u0259r iki ild\u0259, dem\u0259k olar ki, v\u0259sait istifad\u0259 edilm\u0259yib;<\/p>\n
– B\u00fcdc\u0259d\u0259nk\u0259nar f\u0259aliyy\u0259td\u0259n g\u0259lirl\u0259rin formala\u015fmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259dbirl\u0259rin m\u0259hdud istiqam\u0259tl\u0259r v\u0259 qurumlar \u00fczr\u0259 h\u0259yata ke\u00e7irilm\u0259si, \u00fcmumilikd\u0259 auditin \u0259hat\u0259 etdiyi d\u00f6vrd\u0259 bu sah\u0259d\u0259 potensial\u0131n istifad\u0259si il\u0259 ba\u011fl\u0131 f\u0259aliyy\u0259tin tam v\u0259 d\u00fczg\u00fcn t\u0259\u015fkil olunmamas\u0131 \u0130dar\u0259nin f\u0259aliyy\u0259t \u00e7\u0259r\u00e7iv\u0259sind\u0259 olan 323 m\u0259d\u0259niyy\u0259t v\u0259 inc\u0259s\u0259n\u0259t m\u00fc\u0259ssis\u0259sinin yaln\u0131z 8-d\u0259n c\u0259mi 10,4 min v\u0259saitin daxil olmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib;<\/p>\n
– \u018fmlakla ba\u011fl\u0131 hesabatl\u0131l\u0131\u011f\u0131n t\u0259min olunmas\u0131 fonunda ondan istifad\u0259 prosesind\u0259 \u0259lav\u0259 g\u0259lir \u0259ld\u0259 etm\u0259k potensial\u0131 realla\u015fd\u0131r\u0131lmay\u0131b. Bel\u0259 ki, \u0130dar\u0259nin \u0259hat\u0259sind\u0259 olan qurum t\u0259r\u0259find\u0259n d\u00fczg\u00fcn olmayaraq d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n bir hiss\u0259si ictimai birliy\u0259 istifad\u0259y\u0259 verilib, h\u0259min birlik t\u0259r\u0259find\u0259n bu sah\u0259 kommersiya m\u0259qs\u0259di il\u0259 istifad\u0259 edils\u0259 d\u0259, \u0259mlakdan istifad\u0259 il\u0259 ba\u011fl\u0131 icar\u0259 m\u00fcqavil\u0259si ba\u011flanmay\u0131b v\u0259 icar\u0259 haqq\u0131 tutulmay\u0131b.<\/p>\n
H\u0259m\u00e7inin qeyd olunub ki, maliyy\u0259 intizam\u0131na tam \u0259m\u0259l olunmamas\u0131 b\u0259zi hallarda ayr\u0131lm\u0131\u015f v\u0259saitl\u0259rin \u0130dar\u0259 t\u0259r\u0259find\u0259n t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259si il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
\u201cEl\u0259c\u0259 d\u0259 idar\u0259nin tabeliyind\u0259ki 2 u\u015faq musiqi m\u0259kt\u0259bin\u0259 7 \u0259d\u0259d elektron l\u00f6vh\u0259 \u0259v\u0259zsiz veril\u0259r\u0259k sinif otaqlar\u0131nda qura\u015fd\u0131r\u0131lsa da, auditin ba\u015fa \u00e7atd\u0131\u011f\u0131 d\u00f6vr\u0259d\u0259k l\u00f6vh\u0259l\u0259rd\u0259n istifad\u0259 il\u0259 ba\u011fl\u0131 bacar\u0131qlar\u0131n a\u015f\u0131lanmamas\u0131 \u00fcmumilikd\u0259 45,3 min manat d\u0259y\u0259rind\u0259 d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259siz saxlanmas\u0131na s\u0259b\u0259b olub, bununla da h\u0259min avadanl\u0131qlar\u0131n t\u0259dris prosesind\u0259 t\u0259tbiqi yolu il\u0259 t\u0259dris keyfiyy\u0259tinin y\u00fcks\u0259ldilm\u0259si imkanlar\u0131ndan istifad\u0259 edilm\u0259yib.<\/p>\n
\u018fm\u0259yin \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 v\u0259saitl\u0259rin istifad\u0259sinin d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fcn yoxlan\u0131lmas\u0131 il\u0259 Vahid Tarif-\u0130xtisas Sor\u011fu Kitab\u00e7alar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f tarif d\u0259r\u0259c\u0259l\u0259ri v\u0259 ixtisas t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l olunmayaraq tarif d\u0259r\u0259c\u0259l\u0259rinin b\u0259zi hallarda yuxar\u0131, bir s\u0131ra hallarda is\u0259 a\u015fa\u011f\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si hallar\u0131na yol verildiyi a\u015fkar edilib, h\u0259min hallar \u0259m\u0259yin m\u00fcvafiq olaraq 18,3 min manat art\u0131q v\u0259 277,8 min manat \u0259skik \u00f6d\u0259nilm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
T\u0259dris planlar\u0131nda \u0259ks olunmu\u015f normalara riay\u0259t edilm\u0259 v\u0259ziyy\u0259tinin ara\u015fd\u0131r\u0131lmas\u0131 b\u0259zi hallarda \u0259vv\u0259lki d\u0259rs ilinin son aylar\u0131nda qruplarda yeni \u015fagirdl\u0259rin ad\u0131n\u0131n qeyd olundu\u011funu, bir s\u0131ra hallarda is\u0259 bunun yeni d\u0259rs ilinin \u0259vv\u0259lind\u0259 h\u0259yata ke\u00e7irilm\u0259kl\u0259 qruplar formala\u015fd\u0131r\u0131ld\u0131qdan q\u0131sa m\u00fcdd\u0259t sonra h\u0259min u\u015faqlar\u0131n ad\u0131n\u0131n siyah\u0131dan \u00e7\u0131xar\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6st\u0259rib. Bel\u0259likl\u0259 d\u0259, g\u00f6st\u0259ril\u0259n s\u0259b\u0259bl\u0259r 2019\/2020-ci t\u0259dris ilind\u0259 art\u0131r\u0131lm\u0131\u015f 56 saat \u00fczr\u0259 15,5 min manat, 2020\/2021-ci t\u0259dris ilind\u0259 art\u0131r\u0131lm\u0131\u015f 340 saat hesab\u0131na 132,6 min manat v\u0259saitin \u00f6d\u0259nilm\u0259sin\u0259 \u015f\u0259rait yarad\u0131b, 2021\/2022-ci t\u0259dris ilinin auditin \u0259hat\u0259 m\u00fcdd\u0259tin\u0259 d\u00fc\u015f\u0259n d\u00f6vr\u00fc \u00fc\u00e7\u00fcn bu g\u00f6st\u0259ricil\u0259r m\u00fcvafiq olaraq 166 saat v\u0259 58,3 min manat t\u0259\u015fkil edib.<\/p>\n
\u0130dar\u0259 t\u0259r\u0259find\u0259n \u018fsasnam\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f h\u00fcquqlar\u0131n tam realla\u015fd\u0131r\u0131lmamas\u0131, \u015ftat vahidl\u0259ri v\u0259 v\u0259zif\u0259l\u0259r\u0259 dair h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l olunmamas\u0131, \u00fcmumilikd\u0259 bu sah\u0259d\u0259 n\u0259zar\u0259t f\u0259aliyy\u0259tinin t\u0259\u015fkil edilm\u0259m\u0259si kitabxana sisteml\u0259ri v\u0259 m\u0259d\u0259niyy\u0259t evl\u0259ri \u00fczr\u0259 auditl\u0259 \u0259hat\u0259 olunmu\u015f h\u0259r d\u00f6vr \u00fczr\u0259 62 \u015ftat vahidinin art\u0131q saxlan\u0131lmas\u0131, bu \u0259m\u0259kda\u015flara \u00fcmumilikd\u0259 608,4 min manat m\u0259bl\u0259\u011find\u0259 v\u0259sait \u00f6d\u0259nilm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
\u0130dar\u0259nin tabeliyind\u0259ki m\u00fc\u0259ssis\u0259l\u0259rd\u0259 ali v\u0259 ya orta ixtisas t\u0259l\u0259b olunan v\u0259zif\u0259l\u0259rd\u0259 h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olmayaraq M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f Kitabxana Sistemi v\u0259 onun filiallar\u0131nda 77 vahid, muzey v\u0259 muzey tipli m\u00fc\u0259ssis\u0259l\u0259rd\u0259 5 vahid, m\u0259d\u0259niyy\u0259t evl\u0259ri v\u0259 klublarda 137 vahid orta t\u0259hsilli \u015f\u0259xsl\u0259rin i\u015fl\u0259diyi m\u00fc\u0259yy\u0259n edilib, h\u0259min i\u015f\u00e7il\u0259rin t\u0259l\u0259b olunan ixtisas g\u00f6st\u0259ricil\u0259rin\u0259 malik \u0259m\u0259kda\u015flarla \u0259v\u0259zl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 f\u0259aliyy\u0259t h\u0259yata ke\u00e7irilm\u0259yib.<\/p>\n
\u201c\u015etatda olan i\u015f\u00e7il\u0259rin \u0259m\u0259khaqq\u0131\u201d paraqraf\u0131nda 2020-ci ill\u0259 m\u00fcqayis\u0259d\u0259 2021-ci ild\u0259 653,5 min manat m\u0259bl\u0259\u011find\u0259 azalman\u0131n s\u0259b\u0259bl\u0259ri il\u0259 ba\u011fl\u0131 toplanm\u0131\u015f audit s\u00fcbutlar\u0131 il\u0259 h\u0259min v\u0259saitin bir hiss\u0259sinin art\u0131q \u00f6d\u0259nilmi\u015f \u0259m\u0259khaqq\u0131 il\u0259 ba\u011fl\u0131 olmas\u0131 il\u0259 yana\u015f\u0131, 447,1 min manat\u0131n\u0131n 2020-ci ild\u0259 adlar\u0131 i\u015fd\u0259 olan, lakin 2021-ci ild\u0259 i\u015fd\u0259n azad edilmi\u015f 87 n\u0259f\u0259r i\u015f\u00e7inin \u0259m\u0259khaqq\u0131 v\u0259 \u0259m\u0259khaqlar\u0131na \u00fcst\u0259lik x\u0259rcl\u0259rind\u0259n ibar\u0259t oldu\u011fu m\u00fc\u0259yy\u0259n edilib. 2021-ci ild\u0259 \u0130dar\u0259d\u0259 188 n\u0259f\u0259r i\u015fd\u0259n azad edilib, 101 n\u0259f\u0259r is\u0259 i\u015f\u0259 q\u0259bul olunub. 87 \u015ftat vahidi \u00fczr\u0259 \u0259m\u0259kda\u015flar\u0131n eyni g\u00fcnd\u0259 i\u015fd\u0259n azad edildiyini v\u0259 h\u0259min vahidl\u0259r \u00fczr\u0259 i\u015f\u0259 \u0259m\u0259kda\u015f\u0131n g\u00f6t\u00fcr\u00fclm\u0259diyini, el\u0259c\u0259 d\u0259 bu \u015ftat vahidl\u0259rinin bir hiss\u0259sinin art\u0131q \u015ftatlardan ibar\u0259t oldu\u011funu diqq\u0259t\u0259 almaqla, h\u0259min \u0259m\u0259kda\u015flar\u0131n faktiki olaraq \u00e7al\u0131\u015fmama riskinin m\u00f6vcud oldu\u011funu qeyd etm\u0259k olar.<\/p>\n
\u0130dar\u0259 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131 t\u0259nziml\u0259y\u0259n h\u00fcquqi aktlar\u0131n d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131n planla\u015fd\u0131r\u0131lmas\u0131 m\u00fcdd\u0259tl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l olunsa da, icra prosesind\u0259 t\u0259rtib edilmi\u015f planlara riay\u0259t olunmay\u0131b, b\u0259zi sat\u0131nalmalar vaxt\u0131nda icra edilm\u0259yib, planla\u015fd\u0131r\u0131lm\u0131\u015f bir ne\u00e7\u0259 sat\u0131nalma h\u0259yata ke\u00e7irilm\u0259yib v\u0259 \u0259ksin\u0259, n\u0259z\u0259rd\u0259 tutulmam\u0131\u015f sat\u0131nalmalar icra edilib.<\/p>\n
Sat\u0131nal\u0131nacaq mallara (i\u015fl\u0259r\u0259 v\u0259 xidm\u0259tl\u0259r\u0259) dair t\u0259l\u0259bin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si il\u0259 yana\u015f\u0131, ehtimal olunan qiym\u0259tl\u0259rin hesablanmamas\u0131 v\u0259 ya bu qiym\u0259tl\u0259rin formal xarakter da\u015f\u0131mas\u0131 bir s\u0131ra hallarda daha y\u00fcks\u0259k qiym\u0259tl\u0259rin t\u0259tbiqin\u0259 \u015f\u0259rait yaratmaqla, d\u00f6vl\u0259t v\u0259saitinin 64,4 min manat art\u0131q istifad\u0259si il\u0259 n\u0259tic\u0259l\u0259nib. Bir s\u0131ra hallarda ehtimal olunan qiym\u0259t v\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin d\u0259y\u0259ri n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259saitin m\u0259bl\u0259\u011find\u0259n d\u0259 \u00e7ox olmu\u015f, b\u0259zi hallarda is\u0259 ehtimal olunan qiym\u0259tl\u0259 tender t\u0259klifi v\u0259 m\u00fcqavil\u0259 m\u0259bl\u0259\u011fi eynilik t\u0259\u015fkil edib. Qeyd olunanlar \u0130dar\u0259 t\u0259r\u0259find\u0259n sat\u0131nalmalarda ehtimal olunan qiym\u0259tin hesablanmas\u0131na \u0259sasl\u0131 yana\u015f\u0131lmad\u0131\u011f\u0131n\u0131, \u00fcmumiyy\u0259tl\u0259 bu qiym\u0259tl\u0259rin formal xarakter da\u015f\u0131d\u0131\u011f\u0131n\u0131, el\u0259c\u0259 d\u0259 d\u00f6vl\u0259t v\u0259saitl\u0259rinin istifad\u0259si prosesind\u0259 s\u00f6vd\u0259l\u0259\u015fm\u0259 riskl\u0259rinin m\u00f6vcud olmas\u0131n\u0131 vur\u011fulamaq imkan\u0131 verir.<\/p>\n
Maliyy\u0259 hesabatlar\u0131n\u0131n m\u0259zmununun h\u00fcquqi aktlar\u0131n t\u0259l\u0259b etdiyi formaya uy\u011fun olmamas\u0131 hesabatl\u0131l\u0131\u011f\u0131n t\u0259min edilm\u0259sind\u0259 riskl\u0259ri formala\u015fd\u0131r\u0131b, aktivl\u0259rin silinm\u0259si il\u0259 ba\u011fl\u0131 t\u0259l\u0259bl\u0259r\u0259 riay\u0259t edilm\u0259m\u0259si b\u0259zi hallarda bu aktivl\u0259rin t\u0259sdiqedici s\u0259n\u0259dl\u0259r olmadan, el\u0259c\u0259 d\u0259 istifad\u0259 m\u00fcdd\u0259ti ba\u015fa \u00e7atmadan silinm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib. Kreditor v\u0259 debitor borclar\u0131n u\u00e7otu d\u00fczg\u00fcn qurulmam\u0131\u015f, \u00fcmumiyy\u0259tl\u0259, maliyy\u0259 hesabatlar\u0131nda \u00f6z \u0259ksini tapan debitor v\u0259 kreditor borclar x\u0259zin\u0259 \u00fczl\u0259\u015fm\u0259 aktlar\u0131nda \u00f6z \u0259ksini tapmay\u0131b\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"
Hesablama Palatas\u0131 M\u0259d\u0259niyy\u0259t Nazirliyinin G\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259sind\u0259 (RM\u0130) k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri ke\u00e7irib. APA x\u0259b\u0259r verir ki, n\u0259tic\u0259l\u0259r Hesablama Palatas\u0131n\u0131n \u201cG\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259si t\u0259r\u0259find\u0259n d\u00f6vl\u0259t v\u0259saitl\u0259rinin v\u0259 d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n auditinin n\u0259tic\u0259l\u0259ri haqq\u0131nda\u201d m\u0259lumat\u0131nda qeyd olunub. Bildirilib ki, Hesablama Palatas\u0131n\u0131n 2022-ci ilin \u0130\u015f plan\u0131na \u0259sas\u0259n, M\u0259d\u0259niyy\u0259t Nazirliyinin G\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259sind\u0259 ke\u00e7irilmi\u015f k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri \u0130dar\u0259nin 2020-2021-ci ill\u0259rd\u0259 v\u0259 2022-ci ilin 6 ay\u0131 \u0259rzind\u0259 f\u0259aliyy\u0259tini \u0259hat\u0259 edib. N\u0259zar\u0259t t\u0259dbiri il\u0259 \u0130dar\u0259nin \u0259hat\u0259sind\u0259 olan 180 kitabxana, 106 m\u0259d\u0259niyy\u0259t evi v\u0259 klub, 15 muzey v\u0259 22…<\/p>\n","protected":false},"author":2,"featured_media":588229,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350e1fa329b64350e1fa329c168119862364350e1fa329964350e1fa329a.jpg",620,413,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Hesablama Palatas\u0131 M\u0259d\u0259niyy\u0259t Nazirliyinin G\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259sind\u0259 (RM\u0130) k\u0259nar d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti t\u0259dbiri ke\u00e7irib. APA x\u0259b\u0259r verir ki, n\u0259tic\u0259l\u0259r Hesablama Palatas\u0131n\u0131n \u201cG\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259si t\u0259r\u0259find\u0259n d\u00f6vl\u0259t v\u0259saitl\u0259rinin v\u0259 d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n auditinin n\u0259tic\u0259l\u0259ri haqq\u0131nda\u201d m\u0259lumat\u0131nda qeyd olunub. Bildirilib ki, Hesablama Palatas\u0131n\u0131n 2022-ci ilin \u0130\u015f plan\u0131na \u0259sas\u0259n, M\u0259d\u0259niyy\u0259t Nazirliyinin G\u0259nc\u0259 Regional M\u0259d\u0259niyy\u0259t \u0130dar\u0259sind\u0259…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/588228"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=588228"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/588228\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/588229"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=588228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=588228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=588228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}