Hesablama Palatas\u0131 2022-ci ild\u0259 M\u0259d\u0259niyy\u0259t Nazirliyinin 2020-21-ci ill\u0259rd\u0259 ke\u00e7irdiyi d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011fu, bu sah\u0259d\u0259 daxili n\u0259zar\u0259t i\u015finin t\u0259\u015fkili v\u0259ziyy\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 audit apar\u0131b.<\/p>\n
APA x\u0259b\u0259r verir ki, audit n\u0259tic\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131lar m\u00fc\u0259yy\u0259n edilib:<\/p>\n
Sat\u0131nalmalar\u0131n planla\u015fd\u0131r\u0131lmamas\u0131 v\u0259 ya t\u0259l\u0259b olunan m\u00fcdd\u0259tl\u0259rd\u0259 planla\u015fd\u0131r\u0131lmamas\u0131 funksional f\u0259aliyy\u0259tin t\u0259min olunmas\u0131 zaman\u0131 d\u00f6vl\u0259t ehtiyaclar\u0131n\u0131n r\u0259qab\u0259tli m\u00fchitin formala\u015fmas\u0131 il\u0259 \u00f6d\u0259nilm\u0259si imkanlar\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131b, funksional f\u0259aliyy\u0259tin icras\u0131 m\u0259qs\u0259dil\u0259 \u0259vv\u0259lc\u0259d\u0259n m\u0259lum istiqam\u0259tl\u0259r \u00fczr\u0259 d\u0259 sat\u0131nalmalar\u0131n vaxt\u0131nda ke\u00e7irilm\u0259m\u0259si il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
2020-21-ci ill\u0259rd\u0259 \u00fcmumilikd\u0259 68 halda mallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259sinin sat\u0131nalma proseduru olmadan x\u0259rc edildiyi m\u00fc\u0259yy\u0259n olunub.<\/p>\n
B\u0259zi hallarda ehtimal olunan qiym\u0259tin hesablanmas\u0131 zaman\u0131 m\u00f6vcud potensial\u0131n tam diqq\u0259t\u0259 al\u0131nmamas\u0131, h\u0259m\u00e7inin bir s\u0131ra hallarda ehtimal olunan qiym\u0259tin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259n edilm\u0259m\u0259si, z\u0259ruri kalkulyasiyalar\u0131n apar\u0131lmamas\u0131 daha y\u00fcks\u0259k qiym\u0259tl\u0259rin t\u0259tbiqin\u0259 \u015f\u0259rait yarad\u0131b. \u00dcmumilikd\u0259 5 milyon 58,6 min manat m\u0259bl\u0259\u011find\u0259 m\u00fcqavil\u0259 \u00e7\u0259r\u00e7iv\u0259sind\u0259 h\u0259min v\u0259saitin 25,2%-i q\u0259d\u0259r \u0259lav\u0259 v\u0259sait \u00f6d\u0259nilib. El\u0259c\u0259 d\u0259, auditin \u0259hat\u0259 etdiyi v\u0259 bu d\u00f6vrd\u0259n \u0259vv\u0259lki ild\u0259 t\u0259tbiq olunan qiym\u0259tl\u0259rin m\u00fcqayis\u0259si 2020-21-ci ill\u0259rd\u0259 qiym\u0259tl\u0259rin b\u0259zi hallarda a\u015fa\u011f\u0131 olmad\u0131\u011f\u0131n\u0131 vur\u011fulamaq imkan\u0131 verib.<\/p>\n
Bir s\u0131ra hallarda is\u0259 \u0259sas \u015f\u0259rtl\u0259r toplusuna uy\u011fun olmayan tender t\u0259klifl\u0259rini t\u0259qdim ed\u0259n iddia\u00e7\u0131lar m\u00fcsabiq\u0259d\u0259n k\u0259narla\u015fd\u0131r\u0131lmay\u0131blar, b\u0259zi hallarda is\u0259 h\u0259min iddia\u00e7\u0131lar qalib se\u00e7ilibl\u0259r. Bu is\u0259 sifari\u015f\u00e7i t\u0259r\u0259find\u0259n ba\u015fa \u00e7atd\u0131r\u0131lmadan m\u00fcqavil\u0259l\u0259r\u0259 xitam verilm\u0259sin\u0259, m\u00fcqavil\u0259l\u0259rin 50%-d\u0259n \u00e7oxunun is\u0259 subpodrat m\u00fcqavil\u0259l\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 icra olunmas\u0131na \u015f\u0259rait yarad\u0131b.<\/p>\n
M\u00fcqavil\u0259l\u0259r b\u0259zi hallarda mallar\u0131n, i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin faktiki al\u0131nd\u0131\u011f\u0131 tarixl\u0259rd\u0259n sonra ba\u011flanaraq 1 milyon 240 min manat v\u0259sait \u00f6d\u0259ni\u015fi h\u0259yata ke\u00e7irilib ki, bu da sonradan apar\u0131lm\u0131\u015f sat\u0131nalma prosedurlar\u0131n\u0131n formal xarakterli oldu\u011funu g\u00f6st\u0259rir.<\/p>\n
Ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u015f\u0259rtl\u0259rin\u0259 bir s\u0131ra hallarda \u0259m\u0259l olunmay\u0131b ki, bu da \u00f6z n\u00f6vb\u0259sind\u0259, b\u0259zi hallarda m\u00fcqavil\u0259l\u0259rin b\u00fcdc\u0259 ili \u0259rzind\u0259 tam icra olunmas\u0131n\u0131 t\u0259min ed\u0259r\u0259k ilin sonunda geri qaytar\u0131lmamas\u0131 m\u0259qs\u0259dil\u0259 v\u0259saitl\u0259rin qabaqcadan \u00f6d\u0259ni\u015f edilm\u0259kl\u0259 v\u0259 ya akkreditiv hesablara k\u00f6\u00e7\u00fcr\u00fclm\u0259kl\u0259 2 milyon 27 min manat\u0131n podrat\u00e7\u0131lar\u0131n s\u0259r\u0259ncam\u0131nda v\u0259 akkreditiv hesablarda istifad\u0259siz saxlanmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
Mallar\u0131n m\u0259daxil v\u0259 m\u0259xaric s\u0259n\u0259dl\u0259rinin d\u00fczg\u00fcnl\u00fcy\u00fc, t\u0259r\u0259fl\u0259rin \u00f6hd\u0259likl\u0259ri, m\u00fcqavil\u0259l\u0259rin icras\u0131 v\u0259ziyy\u0259ti il\u0259 ba\u011fl\u0131 toplanm\u0131\u015f audit s\u00fcbutlar\u0131 il\u0259 b\u0259zi m\u00fcqavil\u0259l\u0259r \u00fczr\u0259 \u00f6hd\u0259likl\u0259r tam yerin\u0259 yetirilm\u0259d\u0259n v\u0259sait \u00f6d\u0259nildiyi m\u00fc\u0259yy\u0259n olunub.<\/p>\n
Nazirlik t\u0259r\u0259find\u0259n d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131n vaxt\u0131nda v\u0259 \u0259sasl\u0131 \u015f\u0259kild\u0259 planla\u015fd\u0131r\u0131lmas\u0131 \u00fczr\u0259 f\u0259aliyy\u0259tin t\u0259min olunmamas\u0131 bir s\u0131ra hallarda d\u00f6vl\u0259t b\u00fcdc\u0259si v\u0259saitinin ilkin t\u0259yinat\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib, \u00fcmumilikd\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin 1 milyon 283,3 min manat\u0131n\u0131n iqtisadi t\u0259snifat v\u0259 634,4 min manat\u0131n\u0131n is\u0259 funksional t\u0259snifat \u00fczr\u0259 ilkin t\u0259yinat\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si proqnoz v\u0259 icra g\u00f6st\u0259ricil\u0259rinin t\u0259hrifin\u0259 \u015f\u0259rait yarad\u0131b.<\/p>\n
Sat\u0131nalmalar\u0131n v\u0259 funksional f\u0259aliyy\u0259tin uzla\u015fm\u0131\u015f \u015f\u0259kild\u0259 planla\u015fd\u0131r\u0131lmamas\u0131 tabeliyind\u0259ki t\u0259s\u0259rr\u00fcfatl\u0131 qurumlar\u0131n saxlan\u0131lmas\u0131 v\u0259 ictimai birlikl\u0259r\u0259 v\u0259sait y\u00f6n\u0259ldilm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib, b\u0259zi hallarda t\u0259sdiq edilmi\u015f x\u0259rc istiqam\u0259tl\u0259ri d\u0259yi\u015fdirilm\u0259kl\u0259 1 milyon 944,7 min manat v\u0259sait istifad\u0259 edilib. Bu is\u0259 funksional f\u0259aliyy\u0259tin icras\u0131 \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259saitin n\u0259tic\u0259liliyinin t\u0259min olunmas\u0131nda, el\u0259c\u0259 d\u0259 q\u0259bul edilmi\u015f m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259sdiq olunmu\u015f x\u0259rcl\u0259rinin m\u0259qs\u0259dl\u0259r \u00fczr\u0259 istifad\u0259sind\u0259 \u0259h\u0259miyy\u0259tli riskl\u0259r\u0259 yol a\u00e7\u0131b.<\/p>\n
Auditin \u0259hat\u0259 etdiyi d\u00f6vrd\u0259 \u018fsasnam\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f v\u0259zif\u0259l\u0259rin k\u0259nar m\u00fc\u0259ssis\u0259l\u0259r\u0259 \u00f6t\u00fcr\u00fclm\u0259si s\u0259b\u0259bind\u0259n 257,9 min manat m\u0259bl\u0259\u011find\u0259 d\u00f6vl\u0259t v\u0259saitinin s\u0259m\u0259r\u0259siz istifad\u0259sin\u0259 \u015f\u0259rait yarad\u0131l\u0131b ki, bu da funksional f\u0259aliyy\u0259tin \u018fsasnam\u0259y\u0259 uy\u011fun \u015f\u0259kild\u0259 h\u0259yata ke\u00e7irilm\u0259sind\u0259 riskl\u0259ri formala\u015fd\u0131r\u0131b.<\/p>\n
Ehtimal olunan qiym\u0259tin hesablanmamas\u0131 fonunda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 al\u0131nmas\u0131 n\u0259z\u0259rd\u0259 tutulmu\u015f mallar\u0131n, i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin konkret m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si, m\u00fcqavil\u0259l\u0259rin icras\u0131 il\u0259 ba\u011fl\u0131 t\u0259sdiqedici s\u0259n\u0259dl\u0259rin d\u0259 m\u00fcvafiq qaydada t\u0259rtib olunmamas\u0131 v\u0259 ya \u00fcmumiyy\u0259tl\u0259 t\u0259qdim edilm\u0259m\u0259si n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259qs\u0259d v\u0259 \u0259ld\u0259 edilmi\u015f n\u0259tic\u0259l\u0259r aras\u0131nda uy\u011funlu\u011fun qiym\u0259tl\u0259ndirilm\u0259sind\u0259 \u0259sasl\u0131 riskl\u0259ri formala\u015fd\u0131rmaqla bu m\u00fcqavil\u0259l\u0259r \u00fczr\u0259 563,9 min manat\u0131n icras\u0131n\u0131n \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sin\u0259 \u015f\u0259rait yaratmay\u0131b.<\/p>\n","protected":false},"excerpt":{"rendered":"
Hesablama Palatas\u0131 2022-ci ild\u0259 M\u0259d\u0259niyy\u0259t Nazirliyinin 2020-21-ci ill\u0259rd\u0259 ke\u00e7irdiyi d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011fu, bu sah\u0259d\u0259 daxili n\u0259zar\u0259t i\u015finin t\u0259\u015fkili v\u0259ziyy\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 audit apar\u0131b. APA x\u0259b\u0259r verir ki, audit n\u0259tic\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131lar m\u00fc\u0259yy\u0259n edilib: Sat\u0131nalmalar\u0131n planla\u015fd\u0131r\u0131lmamas\u0131 v\u0259 ya t\u0259l\u0259b olunan m\u00fcdd\u0259tl\u0259rd\u0259 planla\u015fd\u0131r\u0131lmamas\u0131 funksional f\u0259aliyy\u0259tin t\u0259min olunmas\u0131 zaman\u0131 d\u00f6vl\u0259t ehtiyaclar\u0131n\u0131n r\u0259qab\u0259tli m\u00fchitin formala\u015fmas\u0131 il\u0259 \u00f6d\u0259nilm\u0259si imkanlar\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131b, funksional f\u0259aliyy\u0259tin icras\u0131 m\u0259qs\u0259dil\u0259 \u0259vv\u0259lc\u0259d\u0259n m\u0259lum istiqam\u0259tl\u0259r \u00fczr\u0259 d\u0259 sat\u0131nalmalar\u0131n vaxt\u0131nda ke\u00e7irilm\u0259m\u0259si il\u0259 n\u0259tic\u0259l\u0259nib. 2020-21-ci ill\u0259rd\u0259 \u00fcmumilikd\u0259 68 halda mallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259sinin sat\u0131nalma proseduru olmadan x\u0259rc edildiyi m\u00fc\u0259yy\u0259n…<\/p>\n","protected":false},"author":2,"featured_media":588373,"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":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/64350a91d933864350a91d933a1681197713b110f128a4f04e7e77a34d62ec55645e.jpg",620,413,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"Hesablama Palatas\u0131 2022-ci ild\u0259 M\u0259d\u0259niyy\u0259t Nazirliyinin 2020-21-ci ill\u0259rd\u0259 ke\u00e7irdiyi d\u00f6vl\u0259t sat\u0131nalmalar\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011fu, bu sah\u0259d\u0259 daxili n\u0259zar\u0259t i\u015finin t\u0259\u015fkili v\u0259ziyy\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 audit apar\u0131b. APA x\u0259b\u0259r verir ki, audit n\u0259tic\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131lar m\u00fc\u0259yy\u0259n edilib: Sat\u0131nalmalar\u0131n planla\u015fd\u0131r\u0131lmamas\u0131 v\u0259 ya t\u0259l\u0259b olunan m\u00fcdd\u0259tl\u0259rd\u0259 planla\u015fd\u0131r\u0131lmamas\u0131 funksional f\u0259aliyy\u0259tin t\u0259min olunmas\u0131 zaman\u0131 d\u00f6vl\u0259t ehtiyaclar\u0131n\u0131n r\u0259qab\u0259tli m\u00fchitin formala\u015fmas\u0131…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/588372"}],"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=588372"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/588372\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/588373"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=588372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=588372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=588372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}