Nax\u00e7\u0131van D\u00f6vl\u0259t Universitetind\u0259 Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131n\u0131n cari ilin \u0130\u015f plan\u0131na \u0259sas\u0259n apar\u0131lm\u0131\u015f uy\u011funluq auditi 2021-22-ci ill\u0259ri \u0259hat\u0259 edib.<\/p>\n
Bu bar\u0259d\u0259 Hesablama Palatas\u0131ndan x\u0259b\u0259r verilib.<\/p>\n
Audit d\u00f6vr\u00fcnd\u0259 \u00fcmumilikd\u0259 universitet\u0259 30 milyon 910 min 600 manat m\u0259bl\u0259\u011find\u0259 v\u0259sait daxil olub, 30 milyon 480 min 200 manat m\u0259bl\u0259\u011find\u0259 v\u0259sait icra edilib.<\/p>\n
Hesabata g\u00f6r\u0259, universitetd\u0259 737 \u015ftat vahidi olub, h\u0259min \u015ftatlar\u0131n 362-ni r\u0259hb\u0259rlik v\u0259 apar\u0131c\u0131 hey\u0259t, 375-ni professor-m\u00fc\u0259llim hey\u0259ti t\u0259\u015fkil edib, t\u0259hsilin m\u00fcxt\u0259lif forma v\u0259 s\u0259viyy\u0259l\u0259ri \u00fczr\u0259 auditin \u0259hat\u0259 etdiyi d\u00f6vr\u00fcn \u0259vv\u0259li il\u0259 m\u00fcqayis\u0259d\u0259 sonunda t\u0259l\u0259b\u0259 kontingenti 14,1% artaraq 7 376 n\u0259f\u0259r\u0259 \u00e7at\u0131b. Kontingentin 75,8%-ni bakalavr pill\u0259si \u0259hat\u0259 edib, b\u00fct\u00fcn t\u0259hsil pill\u0259l\u0259ri \u00fczr\u0259 c\u0259mi t\u0259l\u0259b\u0259l\u0259rin 4,4%-i \u0259cn\u0259bi t\u0259l\u0259b\u0259l\u0259rd\u0259n ibar\u0259t olub.<\/p>\n
Auditl\u0259 m\u00fc\u0259yy\u0259n edilib ki, q\u00fcvv\u0259d\u0259 olan h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l olunmayaraq universitetin Nizamnam\u0259si h\u00fcquqi aktlarla t\u0259sdiq edilmi\u015f N\u00fcmun\u0259vi Nizamnam\u0259y\u0259 uy\u011funla\u015fd\u0131r\u0131lmay\u0131b, bel\u0259likl\u0259 d\u0259, universitetin t\u0259\u015fkilati-h\u00fcquqi formas\u0131 t\u0259kmill\u0259\u015fdirilm\u0259yib, m\u00fcasir idar\u0259etm\u0259 prinsipl\u0259ri t\u0259tbiq olunmay\u0131b.<\/p>\n
T\u0259hsill\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t s\u0259n\u0259dl\u0259rinin u\u00e7otuna dair f\u0259aliyy\u0259tin t\u0259\u015fkili zaman\u0131 h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 tam \u0259m\u0259l edilm\u0259m\u0259si t\u0259hsilin ba\u015fa \u00e7atd\u0131r\u0131lmas\u0131n\u0131n t\u0259sdiq olunmas\u0131 sah\u0259sind\u0259 \u0259sasl\u0131 riskl\u0259r\u0259 yol a\u00e7\u0131b. Bel\u0259 ki, universitetd\u0259 \u00fcmumilikd\u0259 be\u015f \u0259d\u0259d doldurulmu\u015f diplomun qeyd\u0259 al\u0131nmad\u0131\u011f\u0131, h\u0259m\u00e7inin, 1997-2020-ci ill\u0259ri v\u0259 m\u00fcxt\u0259lif t\u0259hsil s\u0259viyy\u0259l\u0259rini \u0259hat\u0259 ed\u0259n doldurulmadan 185 \u0259d\u0259d diplom saxlan\u0131ld\u0131\u011f\u0131 a\u015fkar olunub.<\/p>\n
\u00dcmumilikd\u0259 t\u0259hsilin m\u00fcxt\u0259lif pill\u0259l\u0259rind\u0259 \u00f6d\u0259ni\u015fli t\u0259hsil \u00fczr\u0259 haqlar\u0131n u\u00e7ota al\u0131nmas\u0131, hesabatl\u0131l\u0131\u011f\u0131n t\u0259min edilm\u0259si v\u0259 bu haqlar\u0131n y\u0131\u011f\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 \u0259h\u0259miyy\u0259tli maliyy\u0259 pozuntular\u0131na s\u0259b\u0259b olan n\u00f6qsanlara yol verilib, t\u0259hsil haqlar\u0131 \u00fczr\u0259 borclar\u0131n u\u00e7otunda ciddi t\u0259hrifl\u0259r m\u00fc\u0259yy\u0259n olunub.<\/p>\n
1 yanvar 2023-c\u00fc il tarixin\u0259d\u0259k universitetd\u0259 t\u0259hsilini ba\u015fa vurmu\u015f v\u0259 ya m\u00fcxt\u0259lif s\u0259b\u0259bl\u0259rd\u0259n t\u0259hsilini dayand\u0131rm\u0131\u015f t\u0259l\u0259b\u0259l\u0259rl\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259y\u0259r\u0259k t\u0259hsil ald\u0131\u011f\u0131 m\u00fcdd\u0259td\u0259 t\u0259hsil haqq\u0131 borcu al\u0131nmadan audit d\u00f6vr\u00fcn\u00fcn sonuna debitor borc yaranaraq t\u0259hsil haqq\u0131 \u00fczr\u0259 g\u0259lirl\u0259r 11 milyon 241 min 800 manat, o c\u00fcml\u0259d\u0259n \u0259cn\u0259bi t\u0259l\u0259b\u0259l\u0259r \u00fczr\u0259 6 milyon 985 min 100 manat az icra edilib.<\/p>\n
\u018fcn\u0259bi t\u0259hsilalanlar \u00fczr\u0259 g\u00f6st\u0259ril\u0259n borcun t\u0259rkibind\u0259 bakalavr v\u0259 magistratura t\u0259hsil s\u0259viyy\u0259l\u0259rind\u0259 t\u0259hsil alan 1 159 t\u0259l\u0259b\u0259 \u00fczr\u0259 6 milyon 69 min 100 manat t\u0259hsil haqq\u0131 borcu uzun m\u00fcdd\u0259t t\u0259hsil haqq\u0131 borcunu \u00f6d\u0259m\u0259y\u0259n v\u0259 bir ne\u00e7\u0259 t\u0259dris ili universitetl\u0259 \u0259laq\u0259 saxlamad\u0131\u011f\u0131 v\u0259 qeydiyyatdan ke\u00e7m\u0259diyi, h\u0259m\u00e7inin f\u0259rdi t\u0259dris plan\u0131n\u0131 imza etm\u0259diyi halda xaric edilm\u0259y\u0259r\u0259k t\u0259l\u0259b\u0259 kontingentind\u0259 saxlan\u0131lan t\u0259l\u0259b\u0259l\u0259ri \u0259hat\u0259 edib.<\/p>\n
T\u0259hsilin m\u00fcxt\u0259lif forma v\u0259 s\u0259viyy\u0259l\u0259ri \u00fczr\u0259 t\u0259hsil haqlar\u0131n\u0131n Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin t\u0259sdiq etdiyi h\u0259dd\u0259n a\u015fa\u011f\u0131 m\u00fc\u0259yy\u0259n olunmas\u0131, el\u0259c\u0259 d\u0259 m\u00fcqavil\u0259l\u0259rin t\u0259sbit edilmi\u015f haqlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 ba\u011flan\u0131lmamas\u0131, akademik borclar\u0131n l\u0259\u011fv edilm\u0259si \u00fczr\u0259 m\u0259bl\u0259\u011fl\u0259rin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si \u00fcmumilikd\u0259 g\u0259lirl\u0259rin 761,6 min manat m\u0259bl\u0259\u011find\u0259 az icra edilm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
T\u0259hsilalanlar \u00fczr\u0259 hesabatl\u0131l\u0131\u011f\u0131n t\u0259min edilm\u0259sind\u0259 yol verilmi\u015f n\u00f6qsanlar d\u00f6vl\u0259t sifari\u015fi \u0259sas\u0131nda kadr haz\u0131rl\u0131\u011f\u0131na ayr\u0131lm\u0131\u015f 297,2 min manat m\u0259bl\u0259\u011find\u0259 t\u0259hsil haqq\u0131 v\u0259 t\u0259qa\u00fcd x\u0259rcl\u0259rinin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 qaytar\u0131lmamas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib, el\u0259c\u0259 d\u0259 aidiyy\u0259ti m\u0259lumat bazalar\u0131n\u0131n m\u00fcqayis\u0259 edilm\u0259m\u0259si, h\u0259m\u00e7inin t\u0259qa\u00fcd yerl\u0259rinin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si 94 min manat art\u0131q maliyy\u0259l\u0259\u015fm\u0259 m\u0259bl\u0259\u011finin formala\u015fmas\u0131na s\u0259b\u0259b olub.<\/p>\n
Hesablanm\u0131\u015f v\u0259 \u00f6d\u0259nilmi\u015f \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fl\u0259rinin uy\u011funlu\u011funun t\u0259min edilm\u0259si fonunda m\u0259cburi orta ayl\u0131q \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011finin d\u00fczg\u00fcn hesablan\u0131lmamas\u0131 b\u0259zi hallarda art\u0131q m\u0259zuniyy\u0259t haqlar\u0131n\u0131n \u00f6d\u0259nilm\u0259si, bir s\u0131ra hallarda h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rinin tam n\u0259z\u0259r\u0259 al\u0131nmamas\u0131 m\u0259cburi \u00f6d\u0259ni\u015fl\u0259rin tutulmamas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
Auditl\u0259 \u0259hat\u0259 edil\u0259n ill\u0259rd\u0259 universitetd\u0259 m\u00fcxt\u0259lif xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si \u00fczr\u0259 ba\u011flanm\u0131\u015f icar\u0259 m\u00fcqavil\u0259l\u0259rind\u0259 icar\u0259y\u0259 veril\u0259n sah\u0259nin \u00f6l\u00e7\u00fcl\u0259rinin g\u00f6st\u0259rilm\u0259m\u0259si, el\u0259c\u0259 d\u0259 icar\u0259 m\u0259bl\u0259\u011finin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si v\u0259 b\u0259zi hallarda al\u0131nmamas\u0131 hallar\u0131na yol verilib.<\/p>\n
Auditl\u0259 \u0259hat\u0259 edil\u0259n d\u00f6vrd\u0259 universitetd\u0259 mal i\u015f v\u0259 xidm\u0259tl\u0259rin al\u0131\u015f\u0131 \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259d\u0259n, ba\u015fqa s\u00f6zl\u0259, sat\u0131nalma prosedurlar\u0131 t\u0259tbiq olunmadan h\u0259yata ke\u00e7irilib.<\/p>\n
Aktivl\u0259rin u\u00e7otu v\u0259 hesabatl\u0131l\u0131\u011f\u0131 il\u0259 ba\u011fl\u0131 f\u0259aliyy\u0259tin d\u00fczg\u00fcn v\u0259 tam t\u0259\u015fkil edilm\u0259m\u0259si d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n istifad\u0259sinin d\u00fczg\u00fcnl\u00fcy\u00fcn\u00fcn \u0259dal\u0259tli qiym\u0259tl\u0259ndirilm\u0259si imkanlar\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131b, 316,4 min manat d\u0259y\u0259rind\u0259 \u0259skikg\u0259lm\u0259 a\u015fkar edilib, b\u0259zi hallarda aktivl\u0259rinin u\u00e7ota al\u0131nmamas\u0131 v\u0259 d\u0259y\u0259rinin d\u00fczg\u00fcn m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si maliyy\u0259 hesabatlar\u0131nda z\u0259r\u0259r m\u0259bl\u0259\u011finin 2 milyon 194 min 300 manat t\u0259hrif olunmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n
Auditin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131n\u0131n q\u0259bul etdiyi q\u0259rarda yol verilmi\u015f n\u00f6qsanlar\u0131n aradan qald\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 universitetin r\u0259hb\u0259rliyi t\u0259r\u0259find\u0259n bir s\u0131ra t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irildiyi, o c\u00fcml\u0259d\u0259n doldurulmadan diplomlar\u0131n doldurulmas\u0131 v\u0259 qeyd\u0259 al\u0131nmas\u0131 \u00fczr\u0259 i\u015fl\u0259rin g\u00f6r\u00fcld\u00fcy\u00fc, t\u0259krar imtahan verm\u0259k \u00fc\u00e7\u00fcn kredit haqq\u0131 m\u0259bl\u0259\u011finin f\u0259nl\u0259r \u00fczr\u0259 m\u00fc\u0259yy\u0259n olundu\u011fu, 1 yanvar 2023-c\u00fc il tarixin\u0259 t\u0259qdim edilmi\u015f t\u0259hsil haqq\u0131 \u00fczr\u0259 1 milyon 701 min manat debitor v\u0259 35 min 688 manat kreditor m\u0259bl\u0259\u011finin u\u00e7ota al\u0131nd\u0131\u011f\u0131, \u00fcmumilikd\u0259 469,5 min manat m\u0259bl\u0259\u011find\u0259 v\u0259saitin m\u00fcvafiq qaydada, maddi m\u0259sul \u015f\u0259xsin \u00f6hd\u0259sind\u0259 olan \u00e7at\u0131\u015fmayan v\u0259 d\u0259y\u0259ri g\u00f6st\u0259rilm\u0259y\u0259n 15 adda 145 \u0259d\u0259d maddi qiym\u0259tlinin natura formas\u0131nda b\u0259rpa edildiyi, 70,4 min manat d\u0259y\u0259rind\u0259 art\u0131qg\u0259lm\u0259nin u\u00e7ota g\u00f6t\u00fcr\u00fcld\u00fcy\u00fc n\u0259z\u0259r\u0259 al\u0131n\u0131b.<\/p>\n
Q\u0259rarda Nizamnam\u0259nin h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun \u015f\u0259kild\u0259 yenid\u0259n haz\u0131rlanaraq t\u0259sdiq edilm\u0259si, audit prosesind\u0259 apar\u0131lm\u0131\u015f inventarizasiya il\u0259 a\u015fkar edilmi\u015f art\u0131q g\u0259l\u0259n, h\u0259m\u00e7inin natura formas\u0131nda b\u0259rpa edilmi\u015f d\u0259y\u0259ri g\u00f6st\u0259rilm\u0259y\u0259n aktivl\u0259rin, h\u0259m\u00e7inin Sosial Xidm\u0259t M\u0259rk\u0259zinin binas\u0131n\u0131n qiym\u0259tl\u0259ndiril\u0259r\u0259k m\u00fcvafiq qaydada u\u00e7ota al\u0131nmas\u0131 v\u0259 Nizamnam\u0259 fondunun m\u0259bl\u0259\u011find\u0259 \u0259ks etdirilm\u0259si, Nax\u00e7\u0131van D\u00f6vl\u0259t Universiteti X\u0259st\u0259xanas\u0131 v\u0259 Nax\u00e7\u0131van Musiqi Kolleci \u00fczr\u0259 x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 dair h\u00fcquqi \u00e7\u0259r\u00e7iv\u0259nin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si qeyd olunub.<\/p>\n
Kollegiya Q\u0259rar\u0131na \u0259sas\u0259n, \u0259vv\u0259lki ill\u0259rd\u0259 podrat\u00e7\u0131lar t\u0259r\u0259find\u0259n t\u0259hvil verilm\u0259y\u0259n maddi qiym\u0259tlil\u0259r \u00fczr\u0259 \u0259skikg\u0259lm\u0259l\u0259r, h\u0259m\u00e7inin t\u0259mir-tikinti i\u015fl\u0259ri, el\u0259c\u0259 d\u0259 x\u00fcsusil\u0259 \u0259cn\u0259bi t\u0259l\u0259b\u0259l\u0259r v\u0259 ikinci t\u0259hsil \u00fczr\u0259 t\u0259hsil haqq\u0131n\u0131n al\u0131nmas\u0131 sah\u0259sind\u0259 yol verilmi\u015f n\u00f6qsanlarla ba\u011fl\u0131 m\u00fcvafiq materiallar Az\u0259rbaycan Respublikas\u0131n\u0131n Ba\u015f Prokurorlu\u011funa g\u00f6nd\u0259rilib.<\/p>\n","protected":false},"excerpt":{"rendered":"
Nax\u00e7\u0131van D\u00f6vl\u0259t Universitetind\u0259 Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131n\u0131n cari ilin \u0130\u015f plan\u0131na \u0259sas\u0259n apar\u0131lm\u0131\u015f uy\u011funluq auditi 2021-22-ci ill\u0259ri \u0259hat\u0259 edib. Bu bar\u0259d\u0259 Hesablama Palatas\u0131ndan x\u0259b\u0259r verilib. Audit d\u00f6vr\u00fcnd\u0259 \u00fcmumilikd\u0259 universitet\u0259 30 milyon 910 min 600 manat m\u0259bl\u0259\u011find\u0259 v\u0259sait daxil olub, 30 milyon 480 min 200 manat m\u0259bl\u0259\u011find\u0259 v\u0259sait icra edilib. Hesabata g\u00f6r\u0259, universitetd\u0259 737 \u015ftat vahidi…<\/p>\n","protected":false},"author":2,"featured_media":629386,"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,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-629385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cmiyyt"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t